Min Choo, Teck; Keong Chua, Meng; Boon Ong, Chee; Hee … - In: Managerial Auditing Journal 12 (1997) 3, pp. 123-134
Examines the impact of client industry on the use and effectiveness of audit analytical procedures. Segregates audit client firms into two industry categories ‐ new and matured. Posits that the industry category the client firm is operating in will have a substantial effect on the...