SF Biggs, TJ Mock, PR Watkins - Accounting Review, 1988 - JSTOR

Auditor's use of analytical review in audit program design.

program design

Mock

GSID: 0MRdWzUztY0J

Excerpt

… Specifically, the research investigates how auditors who differ in terms of experience, design and conduct analytical review and revise audit … program was evaluated with respect to nature, timing, and extent. Any adjustments to the program were to be noted on the audit program. …

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