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Volumn 15, Issue 1, 1996, Pages

Audit Evidence Planning: An Examination of Industry Error Characteristics

Author keywords

Error cause; Error detection; Error incidence; Financial statement errors; Industry differences

Indexed keywords


EID: 0040665697     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (65)

References (23)
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    • Ashton, A.H.1
  • 6
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    • Empirical analysis of error populations for property and casualty insurance companies
    • Bell, T. B., and W. R. Knechel. 1994. Empirical analysis of error populations for property and casualty insurance companies. Auditing: A Journal of Practice & Theory (Spring): 84-100.
    • (1994) Auditing: A Journal of Practice & Theory , Issue.SPRING , pp. 84-100
    • Bell, T.B.1    Knechel, W.R.2
  • 8
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    • The effect of owner versus management control on the choice of accounting methods
    • Dhaliwal, D., G. Salamon, and E. Smith. 1982. The effect of owner versus management control on the choice of accounting methods. Journal of Accounting and Economics (July): 643-655.
    • (1982) Journal of Accounting and Economics , Issue.JULY , pp. 643-655
    • Dhaliwal, D.1    Salamon, G.2    Smith, E.3
  • 9
    • 0001898797 scopus 로고
    • Unique audit methods: Peat Marwick International
    • Elliott, R. K. 1983. Unique audit methods: Peat Marwick International. Auditing: A Journal of Practice & Theory (Spring): 1-12.
    • (1983) Auditing: A Journal of Practice & Theory , Issue.SPRING , pp. 1-12
    • Elliott, R.K.1
  • 12
    • 0041100287 scopus 로고
    • An empirical study of error characteristics in accounting populations
    • Ham, J., D. Losell, and W. Smieliauskas. 1985. An empirical study of error characteristics in accounting populations. The Accounting Review (July): 387-406.
    • (1985) The Accounting Review , Issue.JULY , pp. 387-406
    • Ham, J.1    Losell, D.2    Smieliauskas, W.3
  • 14
    • 0000248573 scopus 로고
    • Audit detection of financial statement errors
    • Hylas, R. E., and R. H. Ashton. 1982. Audit detection of financial statement errors. The Accounting Review (October): 751-765.
    • (1982) The Accounting Review , Issue.OCTOBER , pp. 751-765
    • Hylas, R.E.1    Ashton, R.H.2
  • 15
    • 0002472705 scopus 로고
    • Disposition of audit-detected errors: Some evidence on evaluative materiality
    • Icerman, R. C., and W. A. Hillison. 1991. Disposition of audit-detected errors: Some evidence on evaluative materiality. Auditing: A Journal of Practice & Theory (Spring): 22-34.
    • (1991) Auditing: A Journal of Practice & Theory , Issue.SPRING , pp. 22-34
    • Icerman, R.C.1    Hillison, W.A.2
  • 16
    • 1542471927 scopus 로고
    • Inherent and control risk evaluations and the identification of account balances containing material errors
    • University of Southern California (February)
    • Johnson, R. N. 1988. Inherent and control risk evaluations and the identification of account balances containing material errors. Presented at the Audit Judgment Symposium, University of Southern California (February).
    • (1988) Audit Judgment Symposium
    • Johnson, R.N.1
  • 17
    • 0001850070 scopus 로고
    • Error characteristics in audit populations: Their profile and relationship to environmental factors
    • Kreutzfeldt, R., and W. Wallace. 1986. Error characteristics in audit populations: Their profile and relationship to environmental factors. Auditing: A Journal of Practice & Theory (Fall): 20-43.
    • (1986) Auditing: A Journal of Practice & Theory , Issue.FALL , pp. 20-43
    • Kreutzfeldt, R.1    Wallace, W.2
  • 18
    • 1542576488 scopus 로고
    • Control risk assessments: Do they relate to errors?
    • _, and _. 1990. Control risk assessments: Do they relate to errors? Auditing: A Journal of Practice & Theory (Supplement): 1-26.
    • (1990) Auditing: A Journal of Practice & Theory , Issue.SUPPL. , pp. 1-26
  • 19
    • 0003094230 scopus 로고
    • An exploratory study of auditors' evidential planning judgments
    • Mock, T. J., and A. Wright. 1993. An exploratory study of auditors' evidential planning judgments. Auditing: A Journal of Practice & Theory (Fall): 39-61.
    • (1993) Auditing: A Journal of Practice & Theory , Issue.FALL , pp. 39-61
    • Mock, T.J.1    Wright, A.2
  • 21
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    • Florence, KY: PWS-Kent Publishing Co.
    • Wallace, W. 1991. Auditing. Florence, KY: PWS-Kent Publishing Co.
    • (1991) Auditing
    • Wallace, W.1
  • 23
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    • Identifying audit adjustments with attention-directing procedures
    • _, and R. Ashton. 1989. Identifying audit adjustments with attention-directing procedures. The Accounting Review (October): 710-728.
    • (1989) The Accounting Review , Issue.OCTOBER , pp. 710-728
    • Ashton, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.