The Hidden Advantage of Disaggregation in Substantive Analytical Procedures
Recent Public Company Accounting Oversight Board (PCAOB) inspections on substantive analytical procedures have found that auditors often over-rely on management explanations for significant fluctuations by failing to gather and evaluate corroborating evidence. This research attempts to find a remedy...
| Main Author: | |
|---|---|
| Format: | Others |
| Published: |
OpenSIUC
2016
|
| Online Access: | https://opensiuc.lib.siu.edu/dissertations/1152 https://opensiuc.lib.siu.edu/cgi/viewcontent.cgi?article=2156&context=dissertations |