Presents a framework for teaching effective audit strategies, enhancing compliance and substantive testing.
This paper presents an audit strategy that Incorporates both effectiveness and efficiency in the areas of compliance and substantive audit testing of details. The theory put forth is reduced to a pedagogical framework that provides the auditing student with a basic approach toward a sound audit strategy which assures that the audit process locates material errors, irregularities, and omissions in both the overstatement and understatement directions.
No takes yet. Share an insight, caveat, or question.
Dan C. Kneer (1984) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: