Search Results - subject:"Risk of material misstatement"

Corporate social responsibility and the assessment by auditors of the risk of material misstatement

LópezPuertas-Lamy, Mónica; Desender, Kurt; Epure, Mircea - In: Journal of business finance & accounting : JBFA 44 (2017) 9/10, pp. 1276-1314

Persistent link: https://www.econbiz.de/10011820418

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) 5, 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/10014929291

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

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