100
Views
11
CrossRef citations to date
0
Altmetric
Original Articles

Audit risk and audit programmes: archival evidence from four Dutch audit firms

, &
Pages 217-237 | Published online: 28 Jul 2006

References

  • Auditing Standards Board . 1983 . Audit Risk and Materiality in Conducting an Audit , Vol. 47 , AICPA . SAS No
  • Auditing Standards Board . 1981 . Audit Sampling , Vol. 39 , AICPA . SAS No
  • Bedard , J. 1989 . An archival study of audit program planning . Auditing: AJournal of Practice & Theory , Fall : 57 – 71 .
  • Bedard , J. C. and Wright , A. M. 1994 . The functionality of decision heuristics reliance on prior adjustments in evidential planning . Behavioral Research in Accounting , : 62 – 89 . Supplement
  • Daniel , S. J. 1988 . Some empirical evidence about the assessment of audit risk in practice . Auditing: A Journal of Practice & Theory , Spring : 174 – 181 .
  • DiPietro , J. D. , Mock , T. J. and Wright , A. 1994 . “ An investigation of adaptabiliy in evidential planning ” . In Proceedings of the Deloitte and Touche , Vol. XII , 73 – 91 . University of Kansas Syrnposium on Auditing Problems .
  • Joyce , E. J. and Biddle , G. C. 1981 . Anchoring and adjustment in probabilistic inference in auditing . Journal of Accounting Research , Spring : 120 – 145 .
  • Kaplan , S. 1985 . An examination of the effects of environment and explicit internal control evaluation on planned audit hours . Auditing: A Journal of Practice & Theory , Fall : 12 – 25 .
  • Mock , T. J. and Turner , J. L. 1981 . Internal Accounting Control Evaluation and Auditor Judgment, Audit Research Monograph , Vol. 3 , New York : AICPA .
  • Mock , T. J. and Wright , A. 1993 . An exploratory study of auditor evidentialplanning judgments . Auditing: A Journal of Practice & Theory , Fall : 39 – 61 .
  • NIVRA (1992) ‘CORA Ontwerprichtlijn 4.04’, Richtlijnen voor de Accountantscontrole
  • O'Keefe , T. B. , Simunic , D. A. and Stein , M. T. 1994 . The production of auditservices: evidence from a major public accounting firm . Journal of Accounting Research , Autumn : 241 – 261 .
  • Wallage , P. 1993a . “ Risicomanagement in de Jaarrekening ” . In VERA-Actualiteiten , 17 – 42 . IVRA .
  • Wallage , P. 1993b . Internationalising audit: a study of audit approaches in the Netherlands . European Accounting Review , 3 : 555 – 578 .
  • Waller , W. S. 1993 . Auditors' assessments of inherent and control risk in fieldsettings . The Accounting Review , October : 783 – 803 .
  • Wright , A. 1988 . The impact of prior working papers on auditor evidential planning judgments . Accounting, Organizations and Society , 6 : 595 – 605 .

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.