How does the subjectivity of an accounting process, e.g., making an accounting estimate, affect (a) the nature
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How does the subjectivity of an accounting process, e.g., making an accounting estimate, affect (a) the nature of the controls the auditor expects to find over the process, and (b) the amount of direct testing of the account balance that should be performed?
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Related Book For 
Auditing a business risk appraoch
ISBN: 978-0324375589
6th Edition
Authors: larry e. rittenberg, bradley j. schwieger, karla m. johnston
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