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Client risk factors and audit resource allocation decisions

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Client Risk Factors and Audit Resource Allocation Decisions

Mock, Theodore J.; Wright, Arnold - 2011

While contemporary auditing standards such as ISA 315 provide broad categories of client risks, prior research regarding audit resource allocation decisions has been based on individual client risks. This study contributes to the literature by using factor analysis to examine how individual...

Persistent link: https://www.econbiz.de/10014185304

Client Risk Factors and Audit Resource Allocation Decisions

Fukukawa, Hironori - 2012

Persistent link: https://www.econbiz.de/10013115280