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The Importance Of Inherent Risk Factors: Auditors‘ Perceptions

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  • Gary S. Monroe
  • Juliana K. L. Ng
  • David R. Woodliff

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  • Gary S. Monroe & Juliana K. L. Ng & David R. Woodliff, 1993. "The Importance Of Inherent Risk Factors: Auditors‘ Perceptions," Australian Accounting Review, CPA Australia, vol. 3(6), pages 34-46, November.
    • Handle: RePEc:bla:ausact:v:3:y:1993:i:6:p:34-46
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    References listed on IDEAS

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    1. Dirsmith, Mark W. & Haskins, Mark E., 1991. "Inherent risk assessment and audit firm technology: A contrast in world theories," Accounting, Organizations and Society, Elsevier, vol. 16(1), pages 61-90.
    2. Colbert, Janet L., 1988. "Inherent risk: An investigation of auditors' judgments," Accounting, Organizations and Society, Elsevier, vol. 13(2), pages 111-121, March.
    3. Cohen, J & Kida, T, 1989. "The Impact Of Analytical Review Results, Internal Control Reliability, And Experience On Auditors Use Of Analytical Review," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 27(2), pages 263-276.
    4. Peters, James M. & Lewis, Barry L. & Dhar, Vasant, 1989. "Assessing inherent risk during audit planning: The development of a knowledge based model," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 359-378, July.
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