PRACTITIONER SUMMARY How Fraud Risk Decomposition Affects Auditors' Fraud Risk Assessments

IF 0.8 Q4 BUSINESS, FINANCE Current Issues in Auditing Pub Date : 2020-01-21 DOI:10.2308/ciia-19-015

Chad A. Simon, Jason L. Smith, Mark F. Zimbelman

引用次数: 0

Abstract

In this paper, we provide a practitioner summary of our paper "The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Tradeoffs" (Simon, Smith, and Zimbelman 2018). In th...

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从业者总结欺诈风险分解如何影响审计师的欺诈风险评估

在本文中，我们提供了我们论文“判断分解对审计师欺诈风险评估的影响：一些权衡”（Simon，Smith，and Zimbelman 2018）的从业者摘要。在。。。

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

Current Issues in Auditing BUSINESS, FINANCE-

CiteScore

1.60

自引率

12.50%

发文量

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