Trevor Stewart

Rutgers, The State University of New Jersey

One Washington Park, Room 919

Newark, NJ 07102

United States

VU University Amsterdam

De Boelelaan 1105

Amsterdam, ND North Holland 1081 HV

Netherlands

  • Rutgers, The State University of New Jersey

  • VU University Amsterdam

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Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing is Enough?

Accounting Review, Forthcoming
Number of pages: 51 Posted: 07 Sep 2012
Trevor Stewart and William R. Kinney, Jr.
Rutgers, The State University of New Jersey and University of Texas at Austin - Department of Accounting
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Abstract:

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aggregation, audit assurance, Bayes’ rule, component materiality, group audits, group-level controls, ISA 600