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Research Issues Relating to Analytical Procedures
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Accounting Review AICPA alternative American Accounting Association analysis analytical procedures analytical review application application software areas assessment attest services audit approaches audit decision audit environment audit evidence audit judgment audit process audit research audit risk audit sampling audit services Auditing Standards auditors Bayesian behavior changes Chapter client components concerning costs Cushing and Loebbecke data bases decision maker decision problem decision research decision theory demand dence discussion ditors economic effects error evaluation example expert systems extent external feedback financial audits financial statements framework hypotheses impact internal audit internal control Journal of Accounting material misstatement methods non-statistical samples performance potential practice problems professional relevant require research questions Research Topics Researchable Issues Related risk model role specific statistical models strategies structure studies substantive tests suggested task techniques tegic theory tion types users variables