Open AccessBehavioral aspects of auditing and the auditor’s decision-making as a key cognitive process in the case of fraud
Author(s) -
Maria Vassiljev,
Lehte Alver
Publication year - 2019
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0013.4360
Subject(s) - audit , key (lock) , accounting , cognition , business , process (computing) , psychology , computer science , computer security , neuroscience , operating system
Behavioral aspects of auditing and the auditor’s decision-making as a key cognitive process in the case of fraud