Construct · 1 fields · 1 citations

business risk audit: a standalone construct

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

● anchor · a standalone construct Nearest construct by meaning·not indexed

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Auditing

an audit approach that starts from understanding the client's strategy and business risks to identify where misstatements are likely.

In auditing, business risk audit refers to an audit approach that starts from understanding the client's strategy and business risks to identify where misstatements are likely. This meaning comes from Knechel (2007) in Accounting, Organizations and Society.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct business1 fields · 1 citationsanchor · a standalone construct risk6 fields · 13 citationsjingle · one name, six constructs

References

Knechel, W. R. (2007). The business risk audit: Origins, obstacles and opportunities. Accounting, Organizations and Society, 32(4-5), 383-408. https://doi.org/10.1016/j.aos.2006.09.005

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