Search Results - subject:"Material Misstatement"

Auditor business process analysis and linkages among auditor risk judgments

Kochetova-Kozloski, Natalia; Kozloski, Thomas M.; … - In: Auditing : a journal of practice & theory 32 (2013) 3, pp. 123-139

Persistent link: https://www.econbiz.de/10009786601

Do auditors assess inherent risk as if there are no controls?

Miller, Timothy C.; Cipriano, Michael; Ramsay, Robert J. - In: Managerial Auditing Journal 27 (2012) July, pp. 448-461

Purpose – The purpose of this paper is to examine whether auditors interpret the risk of material misstatement (RMM) in … information should have a unidirectional downward effect on the risk of material misstatement. …

Persistent link: https://www.econbiz.de/10010561767

Do auditors assess inherent risk as if there are no controls?

Miller, Timothy C.; Cipriano, Michael; Ramsay, Robert J. - In: Managerial Auditing Journal 27 (2012) 5, pp. 448-461

Persistent link: https://www.econbiz.de/10014929291

An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities

Butler, Stephen A.; Ward, Bart; Zimbelman, Mark F. - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 80-107

Audit policy has used numerous terms to define auditors' responsibilities over the past several decades. This study explores the structural relationship among key terms used to define auditors' responsibilities including 'misstatement' and embedded terms such as error, irregularity and fraud....

Persistent link: https://www.econbiz.de/10008592840

An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities

Butler, Stephen A.; Ward, Bart; Zimbelman, Mark F. - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 80-107

Persistent link: https://www.econbiz.de/10008538779