Butler, Stephen A.; Ward, Bart; Zimbelman, Mark F. - In: International Journal of Accounting, Auditing and … 6 (2010) 1, pp. 80-107
Audit policy has used numerous terms to define auditors' responsibilities over the past several decades. This study explores the structural relationship among key terms used to define auditors' responsibilities including 'misstatement' and embedded terms such as error, irregularity and fraud....
