L. Dwight Sneathen

Georgia Southern University

P.O. Box 8151

Statesboro, GA 30460-8151

United States

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The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures

Number of pages: 29 Posted: 30 Aug 2007
Allen D. Blay, Tim Kizirian and L. Dwight Sneathen
Florida State University, California State University, Chico - Department of Accounting and MIS and Georgia Southern University
Downloads 1,484 (15,871)

Abstract:

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Audit risk, going-concern, fraud, audit evidence, International Accounting Standards, nature, timing, extent

The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures

International Journal of Auditing, Vol. 11, No. 3, pp. 149-163, November 2007
Number of pages: 15 Posted: 30 Nov 2007
Allen D. Blay, L. Dwight Sneathen and Tim Kizirian
Florida State University, Georgia Southern University and California State University, Chico - Department of Accounting and MIS
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