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Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?

✍ Scribed by Chris E. Hogan; Michael S. Wilkins


Book ID
118732295
Publisher
Canadian Academic Accounting Association
Year
2008
Tongue
English
Weight
124 KB
Volume
25
Category
Article
ISSN
0823-9150

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πŸ“œ SIMILAR VOLUMES


DO AUDITORS ASSESS THE SYSTEMATIC MARKET
✍ Jussi Nikkinen; Petri SahlstrΓΆm πŸ“‚ Article πŸ“… 2003 πŸ› Elsevier Science 🌐 English βš– 71 KB

This study investigates whether auditors assess the systematic market risk in their audit pricing decisions. According to the audit pricing model of , the audit fee is a function of the audit effort and the auditor's client specific risk. Since an auditor has several clients, the systematic risk of