Audit Timing Decisions: A Normative Model, A Practical Heuristic, and Some Empirical Evidence.

Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

1. 1Quality Control, Premature Signoff, and Underreporting of Time: Some Empirical Findings.1986
2. 2ON A MIXED-SEQUENTIAL ESTIMATING PROCEDURE WITH APPLICATION TO AUDIT TEST IN ACCOUNTING.1964
3. 3A SUGGESTED SUPPLEMENT TO AUDIT TEST PROGRAMS.1952
4. 4The functionality of decision heuristics: Reliance on prior audit adjustments in evidential...1994
5. 5Sampling Information in Strategic Audit Settings.1989