to self-explanation cannot held because there is limitation of seminar setting. This research used individual decision …; in practice most of audit decision with discussion in audit team. Practical implications CPA firms can use explanatory … decision in many aspects. Individuals must increase their professional values with many trainings that are useful to mitigating …

decision making may differ from the for-profit sector. Nonprofits face unique inherent risks in terms of donor pressure to … characteristics may impact auditors' decision making. Research in the for-profit sector indicates auditors view good governance as a … mechanism when inherent risks are high. In an experiment, when governance was weak, auditors assessed the appropriateness of an …

The objective of this research is to articulate a decision-making foundation for the systems audit approach. Under this … decision making is enhanced because the knowledge of the system allows the auditor to focus on the most important risks …. However, there has not been an explicit framework to explain how systems knowledge can enhance decision making. To provide …