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Keywords: External audit
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2000) 15 (8): 431–438.
Published: 01 November 2000
...Stella Cho; Albert Y. Lew Considerations for time, cost, and audit comfort in completing audit engagements have gradually led to extensive use of analytical review (AR) in external audits by large accounting firms in Hong Kong. AR is now being used by auditors as “attention‐directing...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2000) 15 (3): 97–107.
Published: 01 April 2000
... with cross‐border interests. Whether the auditor is utilizing the international or the US guidance, comparable audit work in searching for misstatements arising from errors and fraud is being performed. © MCB UP Limited 2000 Accounting standards External audit Fraud Both...
