The occurrence and awareness of a misstatement effect in auditors' internal control severity judgments
Year of publication: |
November 2017
|
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Authors: | Asare, Stephen Kwaku ; Majoor, Barbara ; Wright, Arnold |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 21.2017, 3, p. 225-236
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Subject: | Internal control decisions | material weaknesses | misstatement effect | severity of control deficiencies | Internes Kontrollsystem | Internal control | Wirtschaftsprüfung | Financial audit | Interne Revision | Internal audit |
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