Using evidential reasoning technology to enhance the audit quality assurance inspection process
Year of publication: |
2018
|
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Authors: | Mock, Theodore J. ; Ragothaman, Srinivasan C. ; Srivastava, Rajendra P. |
Published in: |
Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 15.2018, 1, p. 29-43
|
Subject: | audit quality assurance (AQA) | PCAOB inspection | evidential reasoning | fraud risk | Satyam fraud | assurance services | Wirtschaftsprüfung | Financial audit | Qualitätsmanagement | Quality management | Dienstleistungsqualität | Service quality | Betrug | Fraud |
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