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UK Auditors' Perceptions of Inherent Risk

Helliar, Christine - 2000

In March 1995, the APB in the UK issued its Statements of Auditing Standards 300 (SAS 300): 'Accounting and Internal Control Systems and Audit Risk Assessment'. The standard identifies inherent risk as one of the three components of audit risk; inherent risk being defined as 'the susceptibility...

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The moral intensity of reduced audit quality acts

Coram, Paul; Glavovic, Alma; Ng, Juliana; Woodliff, David R. - In: Auditing : a journal of practice & theory 27 (2008) 1, pp. 127-149

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The influence of analyst and management forecasts on investor decision making : an experimental approach

Chang, Millicent; Ng, Juliana; Yu, Karen - In: Australian journal of management 33 (2008/09) 1, pp. 47-67

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Decision usefulness of cash and accrual information : public sector managers' perceptions

Andriani, Yeny; Kober, Ralph; Ng, Juliana - In: Australian accounting review 20 (2010) 2, pp. 144-153

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The interrelationship between management control mechanisms and strategy

Kober, Ralph; Ng, Juliana; Paul, Byron J. - In: Management accounting research 18 (2007) 4, pp. 425-452

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Mind your accruals: perceived usefulness of financial information in the Australian public sector under different accounting systems

Kober, Ralph; Lee, Janet; Ng, Juliana - In: Financial accountability & management : in governments, … 26 (2010) 3, pp. 267-298

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GAAP, GFS and AASB 1049 : perceptions of public sector stakeholders

Kober, Ralph; Lee, Janet; Ng, Juliana - In: Accounting and finance : journal of the Accounting … 53 (2013) 2, pp. 471-496

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Conceptual framework issues : perspectives of Australian public sector stakeholders

Kober, Ralph; Lee, Janet; Ng, Juliana - In: Accounting and business research : a research quarterly … 42 (2012) 5, pp. 495-518

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The descriptive ability of models of audit risk

Monroe, Gary; Ng, Juliana - In: Belief functions in business decisions : with 57 tables, (pp. 113-138). 2002

Persistent link: https://www.econbiz.de/10001703953