{"title":"预算审计时间：审计步骤框架和可验证性的影响","authors":"Eldar M. Maksymov, M. Nelson, William R. Kinney","doi":"10.2308/BRIA-51923","DOIUrl":null,"url":null,"abstract":"ABSTRACT: Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We exa...","PeriodicalId":46356,"journal":{"name":"Behavioral Research in Accounting","volume":"30 1","pages":"59-73"},"PeriodicalIF":0.7000,"publicationDate":"2018-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/BRIA-51923","citationCount":"7","resultStr":"{\"title\":\"Budgeting Audit Time: Effects of Audit Step Frame and Verifiability\",\"authors\":\"Eldar M. Maksymov, M. Nelson, William R. Kinney\",\"doi\":\"10.2308/BRIA-51923\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"ABSTRACT: Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We exa...\",\"PeriodicalId\":46356,\"journal\":{\"name\":\"Behavioral Research in Accounting\",\"volume\":\"30 1\",\"pages\":\"59-73\"},\"PeriodicalIF\":0.7000,\"publicationDate\":\"2018-03-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.2308/BRIA-51923\",\"citationCount\":\"7\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Behavioral Research in Accounting\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/BRIA-51923\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Behavioral Research in Accounting","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/BRIA-51923","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
Budgeting Audit Time: Effects of Audit Step Frame and Verifiability
ABSTRACT: Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We exa...
求助内容：
应助结果提醒方式：
京公网安备 11010802042870号
