SENSITIVITY ANALYSIS OF THE REALIZED RISKS OF AUDITING WITH UNCERTAINTY CONCERNING INTERNAL CONTROL EVALUATIONS

W Smieliauskas

Journal of Accounting Research, 1985, vol. 23, issue 2, 718-739

Keywords: Auditing; Internal control evaluation; Audit risk; Substantive testing (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 1985
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DOI: 10.2307/2490835

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