Budgeting Audit Time: Effects of Audit Step Frame and Verifiability

IF 0.7 Q4 BUSINESS, FINANCE Behavioral Research in Accounting Pub Date : 2018-03-01 DOI:10.2308/BRIA-51923

Eldar M. Maksymov, M. Nelson, William R. Kinney

引用次数: 7

Abstract

ABSTRACT: Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We exa...

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预算审计时间：审计步骤框架和可验证性的影响

摘要：审计师必须确保其审计计划为关键审计步骤留出足够的时间。研究表明，审计时间预算不足可能对审计质量不利。我们测试。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Behavioral Research in Accounting BUSINESS, FINANCE-

CiteScore

3.70

自引率

4.80%

发文量

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