TY  - GEN 
AU  - Ruiz Barbadillo, Emiliano
AU  - Martinez Conesa, Isabel
AU  - Serrano-Madrid, Jose
AU  - Brown-Liburd, Helen
A4  - Economía Financiera y Contabilidad
PY  - 2024
SN  - 1138-4891
UR  - http://hdl.handle.net/10498/35757
AB  - The purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit
firms about risk evaluation and audit effort. Prior research examining audit risk overwhelmingly focuses on
the 4 large audit firms, and little...
LA  - eng
PB  - ASEPUC
KW  - Audit effort
KW  - Audit quality
KW  - Materiality
KW  - Audit risk
KW  - Internal control
KW  - Inherent risk
TI  - Audit Risk Management and Audit Effort in Small and Medium Audit Firms
DO  - 10.6018/RCSAR.462211
ER  -