Open AccessBudgeting Audit Time: Effects of Audit Step Frame and Verifiability
Author(s) -
Eldar Maksymov,
Mark W. Nelson,
William R. Kinney
Publication year - 2017
Publication title -
behavioral research in accounting
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.311
H-Index - 24
eISSN - 1558-8009
pISSN - 1050-4753
DOI - 10.2308/bria-51923
Subject(s) - audit , accounting , quality audit , time budget , business , audit plan , audit evidence , joint audit , information technology audit , performance audit , internal audit , ecology , biology
Auditors must ensure that their audit plans budget sufficient time for key audit steps. Research has shown that insufficient audit time budgets can be detrimental to audit quality. We exa...
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