A Longitudinal Field Investigation of Auditor Risk Assessments and Sample Size Decisions

Keyphrases

• Absence of Evidence 33%
• Accounting Firms 33%
• Assessment Level 33%
• Auditor Risk Assessment 100%
• Auditors 33%
• Average Sample Size 33%
• Change of Measure 33%
• Changes in Risk 33%
• Control Risk 33%
• Data Collection Period 33%
• Decision Basis 33%
• Inherent Risk 66%
• Large Sample Size 33%
• Longitudinal Field 100%
• Low Risk 33%
• Risk Assessment 100%
• Significant Relationship 33%
• Size Decision 100%
• Two-period 33%

Economics, Econometrics and Finance

• Risk Control 100%