"Today's business environment is a complex assortment of relationships, all of which are necessary for an organization's success in the marketplace. These relationships can involve external parties such as suppliers and customers, or internal parties such as employees. And all of these...

Recent audit research has explored the impact of auditors’ knowledge on various audit judgments. However, for this knowledge to influence the search for and interpretation of audit evidence, it must first be retrieved from the auditor’s knowledge base. At least two organization schemes have...