Thinking like an auditor : evaluating information to arrive at evidence-based conclusions
Year of publication: |
2023
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Authors: | Allen, Robert D. ; Gramling, Audrey A. ; Hermanson, Dana R. |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 37.2023, 4, p. 1-8
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Subject: | audit evidence framework | PCAOB Staff Guidance | information to be used as evidence | evidence | relevance | reliability | Wirtschaftsprüfung | Financial audit | Bewertung | Evaluation | Informationswert | Information value | Informationsverbreitung | Information dissemination | Dienstleistungsqualität | Service quality |
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