The Effect of Industry Experience on Hypothesis Generation and Audit Planning Decisions
作者： Arnold Wright , Sally Wright
DOI: 10.2139/SSRN.42913
关键词: Context (language use) 、 Rank (computer programming) 、 Audit plan 、 Joint audit 、 Audit 、 Psychology 、 Risk assessment 、 Dimension (data warehouse) 、 Marketing 、 Actuarial science
摘要: … , staff accountants often receive significant task experience in … that task experience significantly impacts auditor judgments … , may, however, substantially reduce efficiency. The limited …
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