The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud

Contemporary Accounting Research

Volumn 17, Issue 2, 2000, Pages 327-356

  Smith, J Reed ^a   Tiras, Samuel L ^a   Vichitlekarn, Sansakrit S ^b  

^a UNIVERSITY AT BUFFALO   (United States)

^b UNIVERSITY OF OREGON   (United States)

Author keywords

Audits for fraud; Internal control assessment; Strategic auditing; Substantive testing

Indexed keywords

EID: 0007064054     PISSN: 08239150     EISSN: None     Source Type: Journal    
DOI: 10.1506/P7V7-1VUY-0QP8-5W7U     Document Type: Article

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