Error survey identifies characteristics of audit errors in multiple countries, suggesting improvements in risk assessment.
Describes the results of an error survey of 480 audit engagements in the United States, Great Britain and South Africa. Determination of characteristics of auditor-detected errors; Identification of errors that occur during the audit planning process; Redesign of the Deloitte Haskins & Sells International's approach to audit risk assessment.
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Houghton et al. (1991) studied this question.
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