AUDITOR MENTAL REPRESENTATIONS AND HYPOTHESIS TESTING OF THE CONTROL ENVIRONMENT
In this thesis, I examine how auditors construct their mental representations and test their hypotheses about the strength of a client’s control environment. With regard to the former, I hypothesize that management’s frame of the control system and auditor’s retrieval of control environment informa...
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| Language: | en en |
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2011
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| Online Access: | http://hdl.handle.net/1974/6318 |