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Analytical procedures: Promise, problems and implications for practice
journal contribution
posted on 1999-01-01, 00:00 authored by S F Biggs, T J Mock, Roger SimnettRoger SimnettAnalytical procedures are widely used evidence evaluation techniques which aid in the efficient and effective undertaking of audits. The use of analytical procedures is prescribed by auditing standards at both the planning and conclusion stages of the audit, and the reliance on these techniques is increasing under the newer audit methodologies. This paper reviews the descriptive and behavioura1 research which has examined the use and effectiveness of these procedures. The implications of these research findings for academics, practitioners and standard-setters are discussed. © 1999 CPA Australia.
History
Journal
Australian Accounting ReviewVolume
9Issue
17Pagination
42 - 52Publisher DOI
ISSN
1035-6908eISSN
1835-2561Publication classification
C1.1 Refereed article in a scholarly journalUsage metrics
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