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- Title
Unique Audit Methods: Peat Marwick International.
- Authors
Elliott, Robert K.
- Abstract
CPA firms adopt different audit technologies in order to (1) deliver audits in conformity with generally accepted auditing standards, (2) maximize efficiency, and (3) satisfy clients' demands for service. This paper describes the major ways in which the audit approach of Peat Marwick International differs from that of other firms. One major difference relates to the use of judgment aids. Such aids are used primarily in the area of determining the extent of audit work, including its principal determinants: materiality and the sources of reliance other than the substantive audit tests (internal control and inherent risk).
- Subjects
AUDITING; AUDITING standards; PEAT Warwick International (Company); ACCOUNTANTS; ACCOUNTING firms; INTERNAL auditing; PEAT Marwick International (Company); CLIENTS
- Publication
Auditing: A Journal of Practice & Theory, 1983, Vol 2, Issue 2, p1
- ISSN
0278-0380
- Publication type
Article