Application of the business risk audit model: A field study

Accounting Horizons

Volumn 15, Issue 3, 2001, Pages 193-207

  Eilifsen, Aasmund ^a   Knechel, W Robert ^b   Wallage, Philip ^c  

^a NORWEGIAN SCHOOL OF ECONOMICS   (Norway)

^b UNIVERSITY OF FLORIDA   (United States)

^c UNIVERSITY OF AMSTERDAM   (Netherlands)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 3142618715     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: 10.2308/acch.2001.15.3.193     Document Type: Article

References (7)

1. American Institute of Certified Public Accountants (AICPA). 1994. Improving Business Reporting-A Customer Focus: Report of the AICPA Special Committee on Financial Reporting (Jenkins Committee). New York, NY: AICPA.
2. -. 1996. Report of the AICPA Special Committee on Assurance Services (Elliott Committee). New York, NY: AICPA.
3. Bell, T. B., F. O. Marrs, I. Solomon, and H. Thomas. 1997. Auditing Organizations Through a Strategic-Systems Lens: The KPMG Business Measurement Process. Montvale, NJ: KPMG Peat Marwick.
4. Elliott, R. 1994. The future of audits. Journal of Accountancy 178 (September): 74-82.
5. Hackenbrack, K., and R. Knechel. 1997. Resource allocation decisions in audit engagements. Contemporary Accounting Research 14 (Fall): 481-499.
6. Knechel, W. R. 2001. Auditing: Assurance and Risk. Second edition. Cincinnati, OH: South-Western College Publishing.
7. Winograd, B. N., J. S. Gerson, and B. L. Berlin. 2000. Audit practices at PricewaterhouseCoopers. AUDITING: A Journal of Practice & Theory (Fall): 175-182.