The Effects of Expectation Formation on Detecting Unexpected Non-changes in Account Balances During Analytical Procedures

Document Type

Article

Comments

Published by Allied Academies in the Academy of Accounting and Financial Studies Journal, volume 12, issue 3, pages 85-96. Bryant users may access this article here.

Keywords

Analytical Procedures;Audit Experience

Publisher

Allied Academies

Publication Source

Academy of Accounting and Financial Studies Journal

Abstract

The effectiveness of audit analytical procedures in identifying financial statement misstatements has been studied from a variety of perspectives. Most analytical procedures research uses unexpected changes in an account balance or ratio to signal a possible misstatement.

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