and planned results, which means that risk levels used in ex post decision making may be different from planned levels …. Contrasts a conventional strategy — which is to fix the risk of incorrect acceptance at a planned level and to ignore the risk … of incorrect rejection or to accept the minimum available level of that risk which is consistent, after the fact, with …

In A Conceptual Framework for Auditing (Pratt & Van Peursem, 1993) it was argued that audit risk, materiality and … judgement are fundamental auditing concepts which should form a part of any conceptual framework. However, it was identified … issues. This paper compares the different positions in respect of audit risk, materiality and judgement that have been …

Purpose – The purpose of this paper is to explain the antecedents of environmental uncertainty in management using a … a better understanding is developed of the main challenge facing researchers and practitioners – uncertainty. Design …/methodology/approach – The antecedents of uncertainty in management are explored using a historical framework. This enables the generation of …

financial statements do not conform to the UK GAAP, and gives an example: the Butt Mining Company and auditing firm Ernst and …

the auditing of these enterprises had failed, the large public accounting firms sought to re‐engineer the audit. A …

Services Board and the Accounting and Auditing Organization for Islamic Financial Institutions. Regulatory topics of particular …

The merger of PriceWaterhouse and Coopers & Lybrand marked another historical event in the accounting and auditing …