How simple changes to language and tick marks can curtail the ghost ticking of audit procedures
Year of publication: |
2021
|
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Authors: | Buchanan, Jessica L. ; Piercey, M. David |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 40.2021, 4, p. 53-77
|
Subject: | ghost ticking | audit testing | language | self-references | workpaper documentation |
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