Barndt, Richard J.; Fuller, Lori R.; Flynn, Kevin E. - In: Advances in accounting education. : teaching and …, (pp. 125-140). 2016
tolerable misstatement appropriate for an undergraduate auditing course. The Delphi method could be an appropriate tool in any … associated with balance sheet accounts, and allocate tolerable misstatement using a modified application of the Delphi method … audit. We assigned students to five-person audit teams and through a series of Delphi rounds asked them to establish …