Smith, Malcolm; Fiedler, Brenton; Brown, Bruce; Kestel, … - In: Managerial Auditing Journal 16 (2001) 1, pp. 40-49
Sullivan suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of “structure” and “judgement”, with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke attempt to...
