An empirical analysis of audit risk assessed by top auditing firms: A Philippine particularityy

College

Ramon V. Del Rosario College of Business

Department/Unit

Accountancy

Document Type

Article

Source Title

European Journal of Management

Volume

10

Issue

3

First Page

103

Last Page

108

Publication Date

2010

Abstract

This study included a test if significant difference exists between the perceptions of the auditors on Audit Risk when the latter are grouped as to gender, position, specialization and years of audit experience. Respondents of the survey were numbering one hundred twenty nine (129) auditor respondents were randomly selected from the top four (4) auditing firms in the Philippines such as Sycip Gorres Velayo & Co. (SGV & Co.), Isla Lipana & Co., Manabat, San Agustin & Co. and Manabat, Delgado, Amper & Co. The results indicate that based on t-test and one-way ANOVA that there is no significant difference (the resulting p-values are greater than the level of significance (α = 0.05) in the risk assessment of auditors when the latter are grouped as to gender, position, specialization and number of years audit experience.

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Disciplines

Accounting

Keywords

Auditing—Risk assessment—Philippines

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