{"title":"预算审计时间：审计步骤框架和可验证性的影响","authors":"Eldar M. Maksymov, M. Nelson, William R. Kinney","doi":"10.2308/BRIA-51923","DOIUrl":null,"url":null,"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...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"59-73"},"PeriodicalIF":0.7000,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/BRIA-51923","citationCount":"7","resultStr":"{\"title\":\"Budgeting Audit Time: Effects of Audit Step Frame and Verifiability\",\"authors\":\"Eldar M. Maksymov, M. Nelson, William R. Kinney\",\"doi\":\"10.2308/BRIA-51923\",\"DOIUrl\":null,\"url\":null,\"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...\",\"PeriodicalId\":46356,\"journal\":{\"name\":\"Behavioral Research in Accounting\",\"volume\":\"30 1\",\"pages\":\"59-73\"},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2018-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.2308/BRIA-51923\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral Research in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/BRIA-51923\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/BRIA-51923","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Budgeting Audit Time: Effects of Audit Step Frame and Verifiability
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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