The impact of false rejection risk on posterior audit risk measurement
(2001)
Journal Article
Woodhead, A., Dixon, R., & Skerratt, L. (2001). The impact of false rejection risk on posterior audit risk measurement. International Journal of Auditing, 5(1), 21-32. https://doi.org/10.1111/1099-1123.00323
This paper investigates false rejection risk, analysing the a priori relationship between the risk of false rejection and the more common risk of false acceptance, of an account balance by a substantive test. The paper uses probability theory to spec... Read More about The impact of false rejection risk on posterior audit risk measurement.