Use of forward versus backward reasoning during audit analytical procedures: Evidence from a computerised-process-tracing field study

Accounting and Finance

Volumn 44, Issue 1, 2004, Pages 75-95

  O'Donnell, Ed ^a  

^a ARIZONA STATE UNIVERSITY   (United States)

Author keywords

Analytical procedures; Auditor judgement; Backward reasoning; Forward reasoning

Indexed keywords

EID: 75949112542     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629x.2004.00097.x     Document Type: Article

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