Influences of Internal Control Risk Influence When Planning an Audit: An Empirical Study of the Coso Conceptual Framework
This paper studies whether the audit profession understands and follows the internal control framework developed in the COSO Report about the assessment of control risks. That is to say, the extent to which auditors assess control risks and transmit such assessments on substantive testing work when...
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| Format: | Article |
| Language: | English |
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Universidad de Murcia
2007-12-01
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| Series: | Revista de Contabilidad: Spanish Accounting Review |
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| Online Access: | http://www.rc-sar.es/verPdf.php?articleId=171 |