التفاصيل البيبلوغرافية
| العنوان: |
Auditor Business Process Analysis and Linkages Among Auditor Risk Judgements |
| المؤلفون: |
Kochetova, Natalia |
| المساهمون: |
Kozloski, Thomas M. (Sonstige beteiligte Personen); Messier, Jr., William F. (Sonstige beteiligte Personen) |
| المصدر: |
2015 |
| الناشر: |
[S.l.]: SSRN |
| اللغة: |
English |
| نوع الوثيقة: |
Elektronische Ressource im Fernzugriff |
| Manifestation: |
Monographie [unabhängig ob Stück einer Reihe] |
| مستخلص: |
This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business process, there is a positive association between the identification of significant process-level business risks and the identification of significant business risks at the entity level. We also find that performing a business process analysis leads to higher assessments of the risk of material misstatement at the process level. With respect to the linkages between risk-related judgments, we find that auditors link their assessments of misstatement risk at the process level to similar assessments at the entity level, while taking into account significant process-level risks |
| DOI: |
10.2139/ssrn.1578923 |
| رقم الأكسشن: |
EDSZBW1792153635 |
| قاعدة البيانات: |
ECONIS |
