WHEN JUDGMENT COUNTS - Although analytical procedures can lead to greater audit efficiency, auditors face many pitfalls because of judgment problems. This article describes these problems and explains how to avoid them.
| Year of publication: |
1997
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|---|---|
| Authors: | Bell, Timothy B. ; Wright, Arnold M. |
| Published in: |
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 184.1997, 5, p. 73-78
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