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Introduction and Overview
Background and Discussion of Basic NLR Concepts
Assurance and Research in Audit Reasoning
7 other sections not shown
100 percent accountability relationship accounting theory AICPA analogy analysis Anderson and Twining approach argumentation by sign aspects assertions assessment assurance engagements assurance evidence framework assurance framework assurance level assurance services assurer's audit evidence audit risk audit-risk model auditor auditor's report behavior behavioral finance Boritz Chapter CICA concept conclusion consider consistent context deception develop disclosed disclosure discussed effect enthymemes epistemic probability evaluation example Exhibit explanation fair presentation financial reporting financial statement auditing fraud GAAP historical cost ibid identify IFAC illustrates important inductive arguments inductive logic inductive probability informal logic internal controls issues justify level of assurance management's material misstatement Mautz and Sharaf measurement ment monograph natural language nonseparability noted percent assurance premises principles problem quantitative reflected region relevant risk and materiality risk homeostasis role scenario social specific standards statistical subject matter Thornton three-party accountability vagueness valuation warrants