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Title: Effects of industry specialization in auditors' reasoning and judgment
Authors: Gan, Irenne Ai Ling
Lau, Janice Shu Hui
Lai, Gin Jing
Keywords: DRNTU::Business::Auditing::Auditors
Issue Date: 2005
Abstract: 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.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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