文章基本信息

标题：Financial Statement Error: Client's Business Risk Assessment and Auditor's Substantive Test
本地全文：下载
作者：Halil Paino ; Halil Paino ; Khairul Anuar Abdul Hadi 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2014
卷号：145
页码：316-320
DOI：10.1016/j.sbspro.2014.06.040
语种：English
出版社：Elsevier
摘要：AbstractThis paper examines the impact of the assessment of business risk on the auditor's choice of audit procedure. Business risk ultimately translates into the risk of financial statement error. In order to test the hypothesis that auditors change audit procedures in response to business risk, researcher provided each subject with a statement of risk, and a statement of risk with an additional environmental issues that will enhance business risk. Respondents were provided with the audit procedures for each risk. The results would indicate whether auditor's assessment of relevant audit procedures is affected by business risk.
关键词：Business Risk Assessment;Auditors;Subtantive Test