Effects of industry specialization in auditors' reasoning and judgment
This paper explores the relationship between audit risk assessments and the judgment process of industry specialized auditors versus non industry specialized auditors. Our analysis involves a cue usage approach comprising three aspects (i) identification of relevant information (ii) importance of in...
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| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project |
| Published: |
2008
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/9710 |
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| Institution: | Nanyang Technological University |
| Summary: | This paper explores the relationship between audit risk assessments and the judgment process of industry specialized auditors versus non industry specialized auditors. Our analysis involves a cue usage approach comprising three aspects (i) identification of relevant information (ii) importance of information and (iii) integration of various information cues. |
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