Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
1003918 | Accounting Forum | 2006 | 15 Pages |
Abstract
I examine the relationship between audit scope and auditor tenure and the hours of labor charged to audit activities (e.g. planning, internal control evaluation and testing, etc.) by a regional public accounting firm across a sample of governmental audits. I find that audit resources are generally allocated in a manner consistent with expectations derived from generally accepted governmental auditing standards.
Keywords
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Lynn A. Johnson,