Risk identification and assessment in a risk based audit environment: the effects of budget constraints and decision aid use
Risk based audit (RBA) approaches represent a major trend in current audit methodology. The approach is based on risk analysis used to identify business strategy risk. The RBA has created a new set of research issues that need investigation. In particular, this approach has important implications fo...
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| Format: | Others |
| Language: | en_US |
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Texas A&M University
2006
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| Online Access: | http://hdl.handle.net/1969.1/4363 |