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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs

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2012

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The Consequences of Information Technology Control Weaknesses on Management Information Systems: The Case of Sarbanes–Oxley Internal Control Reports1

182 cited

1992Implications of Seemingly Irrelevant Evidence in Audit Judgment170 cited

2018Analytical procedures in external auditing: A comprehensive literature survey and framework for external audit analytics143 cited

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