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How Do Look-Back Analyses and Evidence Specificity Affect Auditors' Planning Judgments?
The Accounting Review ( IF 5.182 ) Pub Date : 2020-02-27 , DOI: 10.2308/tar-2016-0660 Ann G. Backof 1 , Roger D. Martin 1 , Jane Thayer 2
The Accounting Review ( IF 5.182 ) Pub Date : 2020-02-27 , DOI: 10.2308/tar-2016-0660 Ann G. Backof 1 , Roger D. Martin 1 , Jane Thayer 2
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During a look-back analysis, auditors review prior-period evidence to understand estimation inaccuracies and assess the reliability of management's estimation process. We find that evidence specifi...
中文翻译:
回溯分析和证据特异性如何影响审计师的规划判断?
在回溯分析中,审计师检查上期证据以了解估计的不准确性,并评估管理层估计过程的可靠性。我们发现证据明确...
更新日期:2020-02-27
中文翻译:
回溯分析和证据特异性如何影响审计师的规划判断?
在回溯分析中,审计师检查上期证据以了解估计的不准确性,并评估管理层估计过程的可靠性。我们发现证据明确...