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A Field-Based Analysis of Audit Workpaper Review

Fargher, Neil; Mayorga, Diane; Trotman, Ken


This paper applies the models of Gibbins and Trotman (2002) and Rich et al. (1997a) in a public sector environment. We consider the factors impacting extent of review, level of stylization, and reviewer styles. We also examine the impact of reviewer rank

CollectionsANU Research Publications
Date published: 2005
Type: Journal article
Source: Auditing: A Journal of Practice and Theory
DOI: 10.2308/aud.2005.24.2.85


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