THE IMPACT OF ANALYTICAL REVIEW RESULTS, INTERNAL CONTROL RELIABILITY, AND EXPERIENCE ON AUDITORS USE OF ANALYTICAL REVIEW

J Cohen and T Kida

Journal of Accounting Research, 1989, vol. 27, issue 2, 263-276

Keywords: Internal control system; Analytical review judgement; Audit testing; Audit work (search for similar items in EconPapers)
JEL-codes: M40 M42 (search for similar items in EconPapers)
Date: 1989
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Persistent link: https://EconPapers.repec.org/RePEc:bla:joares:v:27:y:1989:i:2:p:263-276

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DOI: 10.2307/2491235

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Journal of Accounting Research is currently edited by Philip G. Berger, Anna Costello, Luzi Hail, Valeri Nikolaev, Haresh Sapra, Laurence van Lent and Regina Wittenberg Moerman

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