The Accounting Review Vol. 65 No. 3 1990
Assessing the Performance of Analytical Procedures: A Best Case Scenario.
Abstract
Evaluates the extent to which analytical procedures used by auditors provide correct signals as to the existence of material misstatements under `best case' circumstances. Expectation models; Materiality definitions for error seedlings; Accounting error types.
- DOI
- 10.2308/tar-9603274078
- Volume
- 65
- Issue
- 3
- Pages
- 557-577
- Language
- en
- Sources
- crossref openalex