Construct · 1 fields · 1 citations

audit review process: a standalone construct

One name. One construct. A landmark on the map.

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Auditing

the hierarchical review of audit workpapers by more senior auditors, understood as a persuasion process between preparer and reviewer.

In auditing, audit review process refers to the hierarchical review of audit workpapers by more senior auditors, understood as a persuasion process between preparer and reviewer. This meaning comes from Rich (1997) in Accounting, Organizations and Society.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct persuasion3 fields · 5 citationsjingle · one word, three constructs process3 fields · 3 citationsjingle · one word, three constructs

References

Rich, J. S., Solomon, I., & Trotman, K. T. (1997). The audit review process: A characterization from the persuasion perspective. Accounting, Organizations and Society, 22(5), 481-505. https://doi.org/10.1016/s0361-3682(97)80165-1

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