审计舞弊风险判断中的客户好感度:任务经验、审核过程和“考虑相反”策略的缓和影响

IF 0.8 Q4 BUSINESS, FINANCE Current Issues in Auditing Pub Date : 2018-04-01 DOI:10.2308/CIIA-52118
Brad A. Schafer, J. Schafer
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引用次数: 3

摘要

在审计业务的过程中,审计师要与各种各样的管理层人士打交道。有些客户天生就比较讨人喜欢,而另一些客户则给人一种紧张或冷漠的感觉。
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Client Likeability in Auditor Fraud Risk Judgments: The Mitigating Influence of Task Experience, the Review Process, and a “Consider the Opposite” Strategy
SUMMARY Auditors contend with an array of management personalities during the course of an audit engagement. Some clients by their nature are more likeable, while others create a stressful or unple...
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来源期刊
Current Issues in Auditing
Current Issues in Auditing BUSINESS, FINANCE-
CiteScore
1.60
自引率
12.50%
发文量
19
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