[图书][B] Coping with identified budgetary time constraints: Auditors' industry specialization and risk assessments
KY Low - 2001 - search.proquest.com
2001•search.proquest.com
In this study, I investigate the effect of auditors' industry specialization and risk assessments
on the types and extent of strategies used by auditors to cope with budgetary time
constraints that are identified in the earlier stages of an audit. I posit that auditors' knowledge
of the client's industry will affect their risk assessments and that auditors' knowledge of the
client's industry and risk assessments will affect the types and extent of coping strategies
employed by auditors.
on the types and extent of strategies used by auditors to cope with budgetary time
constraints that are identified in the earlier stages of an audit. I posit that auditors' knowledge
of the client's industry will affect their risk assessments and that auditors' knowledge of the
client's industry and risk assessments will affect the types and extent of coping strategies
employed by auditors.
Abstract
In this study, I investigate the effect of auditors' industry specialization and risk assessments on the types and extent of strategies used by auditors to cope with budgetary time constraints that are identified in the earlier stages of an audit. I posit that auditors' knowledge of the client's industry will affect their risk assessments and that auditors' knowledge of the client's industry and risk assessments will affect the types and extent of coping strategies employed by auditors.
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