Fraud risk assessments and auditors' professional skepticism

EA Payne, RJ Ramsay - Managerial Auditing Journal, 2005 - emerald.com
Purpose–To examine whether planning‐stage fraud risk assessments and audit experience
affect the level of professional skepticism displayed by auditors during fieldwork …
被引用次数：231 相关文章

Fraud risk assessments and auditors' professional skepticism

EA Payne, RJ Ramsay - Managerial Auditing Journal, 2005 - emerald.com
Overall, auditors predisposed to low fraud risk assessments were less skeptical than those
with no knowledge of fraud risk (control group). Also, as expected, auditors in the control …

Fraud risk assessments and auditors' professional skepticism

EA Payne, RJ Ramsay - Managerial Auditing Journal, 2005 - ingentaconnect.com
Purpose-To examine whether planning-stage fraud risk assessments and audit experience
affect the level of professional skepticism displayed by auditors during fieldwork …

Fraud risk assessments and auditors' professional skepticism

EA Payne, RJ Ramsay - Managerial Auditing Journal, 2005 - ideas.repec.org
Purpose-To examine whether planning‐stage fraud risk assessments and audit experience
affect the level of professional skepticism displayed by auditors during fieldwork …

Fraud risk assessments and auditors' professional skepticism

EA Payne, RJ Ramsay - Managerial Auditing Journal, 2005 - econpapers.repec.org
Purpose-To examine whether planning‐stage fraud risk assessments and audit experience
affect the level of professional skepticism displayed by auditors during fieldwork …

[引用][C] Fraud risk assessments and auditors' professional skepticism

EA Payne, RJ Ramsay - Managerial …, 2005 - Emerald Group Publishing, Limited