{"title":"从业者总结欺诈风险分解如何影响审计师的欺诈风险评估","authors":"Chad A. Simon, Jason L. Smith, Mark F. Zimbelman","doi":"10.2308/ciia-19-015","DOIUrl":null,"url":null,"abstract":"In this paper, we provide a practitioner summary of our paper \"The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Tradeoffs\" (Simon, Smith, and Zimbelman 2018). In th...","PeriodicalId":44019,"journal":{"name":"Current Issues in Auditing","volume":"1 1","pages":"0000-0000"},"PeriodicalIF":0.8000,"publicationDate":"2020-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.2308/ciia-19-015","citationCount":"0","resultStr":"{\"title\":\"PRACTITIONER SUMMARY How Fraud Risk Decomposition Affects Auditors' Fraud Risk Assessments\",\"authors\":\"Chad A. Simon, Jason L. Smith, Mark F. Zimbelman\",\"doi\":\"10.2308/ciia-19-015\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"In this paper, we provide a practitioner summary of our paper \\\"The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Tradeoffs\\\" (Simon, Smith, and Zimbelman 2018). In th...\",\"PeriodicalId\":44019,\"journal\":{\"name\":\"Current Issues in Auditing\",\"volume\":\"1 1\",\"pages\":\"0000-0000\"},\"PeriodicalIF\":0.8000,\"publicationDate\":\"2020-01-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.2308/ciia-19-015\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Current Issues in Auditing\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/ciia-19-015\",\"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":"Current Issues in Auditing","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/ciia-19-015","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
In this paper, we provide a practitioner summary of our paper "The Influence of Judgment Decomposition on Auditors' Fraud Risk Assessments: Some Tradeoffs" (Simon, Smith, and Zimbelman 2018). In th...
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