Audit Planning Errors is a methodological shortfall in the initial design and scoping of an audit engagement, characterized by the failure to appropriately identify, assess, and respond to risks of material misstatement due to insufficient resource allocation, inadequate understanding of the client’s environment, or misjudgment of audit procedures necessary to achieve audit objectives.
22
Publications
1.6K
Citations
48
Authors
22
Institutions
Publications per year
2017–2026
0
Parents
Publications
22
1–5 of 22
Authors
48
- MS
2
h-index
- RW
2
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- JP
2
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2
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1–5 of 48
Institutions
22
Northeastern University
Boston, United States
4 h-index
6 publications
292 citations
Arizona State University
Tempe, United States
3 h-index
6 publications
476 citations
University of Alabama
Tuscaloosa, United States
2 h-index
2 publications
263 citations
Indiana University
Bloomington, United States
2 h-index
2 publications
263 citations
Boston College
Boston, United States
2 h-index
2 publications
62 citations
Drexel University
Philadelphia, United States
1 h-index
1 publications
132 citations
William & Mary
Williamsburg, United States
1 h-index
1 publications
26 citations
Partners In Care
Placerville, United States
1 h-index
1 publications
26 citations
1–8 of 22
Venues
- Auditing A Journal of Practice & Theory
AJPT · 8 publications · 709 citations
8
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- Journal of accountancy online/Journal of accountancy
JofA · 2 publications · 38 citations
2
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- Journal of Accounting Research
JAR · 2 publications · 127 citations
2
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- SSRN Electronic Journal
Repository · 2 publications · 282 citations
2
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- Accounting Organizations and Society
2 publications · 88 citations
2
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