Undetected deviations in tests of controls: Experimental evidence of nonsampling risk

Canadian Accounting Perspectives

Volumn 2, Issue 2, 2003, Pages 113-134

  Johnston, Heather ^a   Lindsay, W Daryl ^b   Phillips, Fred ^b  

^a BRANDON UNIVERSITY   (Canada)

^b UNIVERSITY OF SASKATCHEWAN   (Canada)

Author keywords

Accountability; Control deviation; Nonsampling risk; Workpaper structure

Indexed keywords

EID: 2642584619     PISSN: 14998653     EISSN: None     Source Type: Journal    
DOI: 10.1506/CKX0-8FBF-9NGF-CCRQ     Document Type: Article

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