Auditing Sin Firms: Risk Identification and Specification

TY - JOUR

T1 - Auditing Sin Firms: Risk Identification and Specification

AU - Sauer, David A.

AU - Schneider, Gary P.

AU - Sheikh, Aamer

AU - Simione, Kathleen A.

N1 - INTRODUCTION In recent years, independent auditors have moved to a risk-assessment based approach to planning their work (D'Aquila, Capriotti, Boylan, and O'Keefe, 2010). This approach makes critical the accurate assessment of each component of audit risk and the auditor's engagement risk (PCAOB, 2010).

PY - 2014/10/1

Y1 - 2014/10/1

UR - https://www.semanticscholar.org/paper/Auditing-Sin-Firms%3A-Risk-Identification-and-Sauer-Schneider/0e5e23489bd607c1ca59809b69abdcb11e3d3ca6

M3 - Article

VL - 18

JO - Academy of Accounting and Financial Studies Journal

JF - Academy of Accounting and Financial Studies Journal

ER -