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A Multiple Regression Model for Selecting Audit Team Members
2012
Procedia Economics and Finance
The optimization of the audit process has always been a priority for audit academics and professionals. Following a review of the audit literature on this topic, we conclud concerns is to optimize the allocation of resources for audit missions while keeping the audit risk at an acceptable level. This paper focuses on one of the key issues identified by various authors regarding the optimization of the audit process: selecting the m of the audit team. All audit firms are aware that the human
doi:10.1016/s2212-5671(12)00141-4
fatcat:djq7ttbavjaatf5e5mr674xjzi