{"product_id":"auditors-analysis-of-clients-strategy-content-and-strategy-process-von-natalia-kochetova-kozloski","title":"Auditor''s Analysis of Client''s Strategy Content and Strategy Process","description":"\u003cp\u003eSince the late 1990s, auditing firms have been  developing and implementing new, ¿strategic systems¿  audit approaches that emphasize the link between  business risks arising from client operations in the  context of a given industry, and accounting choices  associated with measuring, recording, and reporting  the results of these operations. This study examines whether (a) the analysis of client strategy  improves the effectiveness of risk assessments and  audit planning; and (b) the analysis of client  strategy content or strategy process is associated  with more accurate risk assessments. Findings in  this study provide evidence in support of ¿systems  thinking¿ driven analyses of client strategy during  the planning phase of an audit. Auditors who perform  analyses of a client''s strategy improve their  assessments of inherent and auditee risk, when  managers'' assessments are used as within-cell  matched benchmarks. Analysis of strategy content  appears to facilitate assessments of the client''s  control environment at the entity level and  assessments of the control risk at the level of a  business process.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783838325040\"\u003e\u003ch3\u003eAn Impact on Risk Assessment and Audit Planning\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783838325040","offer_id":39499064606813,"sku":"9783838325040","price":59.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/3408f48f-88b9-42c7-bb56-be42e690fbf7.jpg?v=1775194446","url":"https:\/\/shop.autorenwelt.de\/products\/auditors-analysis-of-clients-strategy-content-and-strategy-process-von-natalia-kochetova-kozloski","provider":"Autorenwelt Shop","version":"1.0","type":"link"}