Business risk auditing: A regressive evolution?—A research note

Author:

Flint Christine,Fraser Ian A.M.1,Hatherly David J.2

Affiliation:

1. Department of Accounting and Finance, University of Stirling, Stirling FK9 4LA, United Kingdom

2. Management School, University of Edinburgh, William Robertson Building, 50 George Square, Edinburgh, Edinburgh EH8 9JY, United Kingdom

Publisher

Informa UK Limited

Subject

Finance,Accounting

Reference17 articles.

1. Auditing Practices Board (APB)SAS 210 knowledge of the business1995Auditing Practices BoardLondon

2. Auditing Practices Board (APB)SAS glossary of terms1995Auditing Practices BoardLondon

3. Risk Society

4. Cadbury CommitteeReport of the committee on the financial aspects of corporate governance1992Gee PublishingLondon

5. The business risk audit – A longitudinal case study of an audit engagement

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2. Standards of Innovation in Auditing;AUDITING: A Journal of Practice & Theory;2016-04-01

3. The application of business risk audit methodology within non-Big-4 firms;Journal of Financial Reporting and Accounting;2015-10-05

4. Business risks and auditor decisions: evidence from Tunisia;African J. of Accounting, Auditing and Finance;2014

5. A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting;Accounting Forum;2013-09

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