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Showing 1 to 1 of 1 for “"Judgment frames"”.
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THE EFFECTS OF CONTRASTS IN ACCOUNT-LEVEL FRAUD RISK ASSESSMENTS ON AUDITORS' EVIDENCE EVALUATION
Evidence from research in psychology and auditor judgment has shown that perceptions that form early in a sequential judgment process can influence subsequent judgments. Auditing Standard 12 requires auditors to identify fraud risk factors and assess the risk of fraud as part of the process of …