The effect of a prompt to adopt the prudent official's perspective on auditors' judgments of the severity of control deficiencies
Year of publication: |
2019
|
---|---|
Authors: | Asare, Stephen Kwaku ; Wright, Arnold |
Published in: |
Auditing : a journal of practice & theory. - Sarasota, Fla. : Assoc., ISSN 0278-0380, ZDB-ID 638496-1. - Vol. 38.2019, 4, p. 1-16
|
Subject: | prudent official test | compensating controls | control deficiency | severity assessment |
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