Explanation and Counterexplanation During Audit Analytical Review.
The Accounting Review
1992
Investigates the conditions under which auditors may be prone to accepting a plausible but potentially incorrect, cause when performing attention-directing analytical review. Role of analytical review in auditing; Effects of explanation, counterexplanation and their order of performance; Implications for how audit firms structure analytical review.
- DOI
- 10.2308/tar-9605305866
- Volume
- 67 (1)
- Pages
- 59-76
- Language
- en
- Export
- BibTeX
- Sources
- crossref openalex