About this document
ICFR Audit: Insights and Challenges by Janna rae Biongan is a document available to read on EtoBox.
The paper used a qualitative research approach incorporating two case studies to understand auditor judgement and decision making during an internal control over financial reporting audit. It found that auditors feel pressure from regulators to document excessively and conform practices rather than enhance quality, and that audit firms are adopting homogeneous processes driven by fear of regulators rather than serving the public interest.
- Author
- Janna rae Biongan
- Language
- EN