Existence Assertion Testing is a type of substantive testing procedure in auditing that belongs to the category of assertion-based audit tests, specifically designed to verify whether recorded assets, liabilities, and equity items actually exist at a given point in time.
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Publications
56
Citations
5
Authors
6
Institutions
Publications per year
2017–2026
0
Parents
Publications
3
1–3 of 3
Authors
5
- RJ
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- PC
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- DJ
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- AG
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- AZ
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1–5 of 5
Institutions
6
University of California, Irvine
Irvine, United States
1 h-index
1 publications
12 citations
Iowa State University
Ames, United States
1 h-index
1 publications
23 citations
Cardiff University
Cardiff, United Kingdom
1 h-index
1 publications
21 citations
University of California System
Oakland, United States
1 h-index
1 publications
12 citations
Whitman College
Walla Walla, United States
1 h-index
1 publications
23 citations
Fairfield University
Fairfield, United States
1 h-index
1 publications
23 citations
1–6 of 6
Venues
- Auditing A Journal of Practice & Theory
AJPT · 1 publications · 23 citations
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- Journal of Statistical Planning and Inference
1 publications · 21 citations
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- Computing
1 publications · 12 citations
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