Joshi, Prem Lal; Deshmukh, Ashutosh - In: Afro-Asian Journal of Finance and Accounting 1 (2009) 4, pp. 333-352
This study investigates auditors' perceptions regarding audit evidence gathering techniques in the following areas: extent of use, reliability, average time spent and persuasiveness of the collected evidence. Additionally, the problems encountered by the auditors in using these techniques in the...