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  • Search: subject:"auditor' judgment"
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Year of publication
Subject
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Financial audit 5 Wirtschaftsprüfung 5 auditor judgment 3 Accounting 2 Internal audit 2 Interne Revision 2 Rechnungswesen 2 Risikomanagement 2 Risk management 2 Sampling 2 Stichprobenerhebung 2 audit sampling 2 internal audit 2 professional auditor judgment 2 risk 2 Bulgaria 1 Bulgarien 1 FASB 1 Financial statement audit 1 Indonesia 1 Indonesien 1 Jahresabschlussprüfung 1 Risiko 1 Risk 1 Standardisierung 1 Standardization 1 Statistical error 1 Statistischer Fehler 1 anchoring and adjustment 1 audit misstate-ments 1 concepts 1 decision aids 1 economic substance 1 error containment 1 representative heuristic 1 sample size 1
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Online availability
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Free 5
Type of publication
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Article 5
Type of publication (narrower categories)
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Article in journal 3 Aufsatz in Zeitschrift 3 Aufsatz im Buch 2 Book section 2
Language
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English 5
Author
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Baumeister, Daniel 2 Pott, Christiane 2 Gold, Anna 1 Kumalawati, Lely 1 Sudarma, Made 1 Vignini, Stefania 1 Williams, Paul F. 1
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Published in...
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Australasian accounting business and finance journal : AABF 2 Sample size and error containment judgments in non-statistical audit sampling - the sensivity of auditors to a revision of professional standards 2 Accounting, Economics, and Law : AEL ; a convivium 1
Source
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ECONIS (ZBW) 5
Showing 1 - 5 of 5
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The decline of substance over form in accounting : a problematic dichotomy
Williams, Paul F. - In: Accounting, Economics, and Law : AEL ; a convivium 13 (2023) 3, pp. 391-402
Persistent link: https://www.econbiz.de/10014369646
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Professional considerations for audit risk in creating smart governance in Indonesia
Sudarma, Made; Kumalawati, Lely - In: Australasian accounting business and finance journal : AABF 16 (2022) 4, pp. 64-82
Persistent link: https://www.econbiz.de/10013503425
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A study of the accounting system and standards in bulgaria
Vignini, Stefania - In: Australasian accounting business and finance journal : AABF 16 (2022) 4, pp. 83-114
Persistent link: https://www.econbiz.de/10013503426
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Does (sample) size matter? : the sensitivity of auditors to a revision of non-statistical audit sampling standards
Baumeister, Daniel; Gold, Anna; Pott, Christiane - In: Sample size and error containment judgments in …, (pp. 72-106). 2019
Persistent link: https://www.econbiz.de/10012108688
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How many needles are in the haystack? : sensitivity of error containment judgments to changes in audit standards
Baumeister, Daniel; Pott, Christiane - In: Sample size and error containment judgments in …, (pp. 107-142). 2019
Persistent link: https://www.econbiz.de/10012108689
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