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Integrating business risk into auditor judgment about the risk of material misstatement : the influence of a strategic-systems-audit approach
Schultz, Joseph J.; Bierstaker, James Lloyd; O'Donnell, Ed - In: Accounting, organizations and society : an … 35 (2010) 2, pp. 238-251
Persistent link: https://www.econbiz.de/10003962503
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Do client-prepared internal control documentation and business process flowcharts help or hinder an auditor's ability to identify missing controls?
Bierstaker, James Lloyd; Hunton, James E.; Thibodeau, Jay C. - In: Auditing : a journal of practice & theory 28 (2009) 1, pp. 79-94
Persistent link: https://www.econbiz.de/10003863327
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Does the Adoption of a Business Risk Audit Approach Change Internal Control Documentation and Testing Practices?
Wright, Arnold; Bierstaker, James Lloyd - 2004
The purpose of this study is to investigate the impact of the adoption of a business risk audit approach on internal control documentation and testing. Data were collected from senior auditors before and after a change to a new business risk approach to determine if auditors' preferred internal...
Persistent link: https://www.econbiz.de/10014072668
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The impact of client and misstatement characteristics on the disposition of proposed audit adjustments
Joe, Jennifer; Wright, Arnold; Wright, Sally - In: Auditing : a journal of practice & theory 30 (2011) 2, pp. 103-124
Persistent link: https://www.econbiz.de/10009238024