{"id":"https://openalex.org/W631242035","doi":null,"title":"Auditing: A Risk Analysis Approach","display_name":"Auditing: A Risk Analysis Approach","publication_year":2001,"publication_date":"2001-02-21","ids":{"openalex":"https://openalex.org/W631242035","mag":"631242035"},"language":"en","primary_location":{"id":"mag:631242035","doi":null,"is_oa":false,"landing_page_url":"https://openlibrary.org/books/OL9341312M/Auditing","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5086720731","display_name":"Larry F. Konrath","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Larry F. Konrath","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5086720731"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.5788,"has_fulltext":false,"cited_by_count":22,"citation_normalized_percentile":{"value":0.81,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.9911999702453613,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0038999998942017555,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.0019000000320374966,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/auditing","display_name":"auditing","score":0.7070000171661377},{"id":"https://openalex.org/keywords/inherent-risk","display_name":"inherent risk","score":0.7149999737739563},{"id":"https://openalex.org/keywords/materiality","display_name":"materiality","score":0.8500000238418579},{"id":"https://openalex.org/keywords/control-risk","display_name":"control risk","score":0.9259999990463257},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.9570000171661377},{"id":"https://openalex.org/keywords/computerized-information-systems","display_name":"computer-based information systems","score":0.9300000071525574},{"id":"https://openalex.org/keywords/statistical-sampling","display_name":"statistical sampling","score":0.9539999961853027},{"id":"https://openalex.org/keywords/substantive-testing","display_name":"substantive testing","score":0.7390000224113464},{"id":"https://openalex.org/keywords/revenue-cycle","display_name":"revenue cycle","score":0.6859999895095825},{"id":"https://openalex.org/keywords/expenditure-cycle","display_name":"expenditure cycle","score":0.9909999966621399},{"id":"https://openalex.org/keywords/audit-planning","display_name":"audit planning","score":0.796999990940094},{"id":"https://openalex.org/keywords/audit-reports","display_name":"audit reports","score":0.8349999785423279},{"id":"https://openalex.org/keywords/assurance-services","display_name":"assurance services","score":0.8050000071525574},{"id":"https://openalex.org/keywords/compliance-audit","display_name":"compliance audit","score":0.7990000247955322},{"id":"https://openalex.org/keywords/auditor-professional-responsibility","display_name":"auditor professional responsibility","score":0.6269999742507935},{"id":"https://openalex.org/keywords/auditor-professional-ethics","display_name":"auditor ethics","score":0.6620000004768372},{"id":"https://openalex.org/keywords/auditor-liability","display_name":"auditor liability","score":0.8050000071525574}],"concepts":[{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.7672504186630249},{"id":"https://openalex.org/C13164825","wikidata":"https://www.wikidata.org/wiki/Q2559946","display_name":"Operational auditing","level":5,"score":0.7180392146110535},{"id":"https://openalex.org/C170856484","wikidata":"https://www.wikidata.org/wiki/Q6452684","display_name":"Internal audit","level":3,"score":0.7059313654899597},{"id":"https://openalex.org/C62190432","wikidata":"https://www.wikidata.org/wiki/Q17004774","display_name":"Audit plan","level":5,"score":0.6860916018486023},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6745948195457458},{"id":"https://openalex.org/C177309310","wikidata":"https://www.wikidata.org/wiki/Q758917","display_name":"Information technology audit","level":5,"score":0.6468271613121033},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6197929382324219},{"id":"https://openalex.org/C27504089","wikidata":"https://www.wikidata.org/wiki/Q2602080","display_name":"Audit risk","level":3,"score":0.567543625831604},{"id":"https://openalex.org/C191602146","wikidata":"https://www.wikidata.org/wiki/Q6269489","display_name":"Joint audit","level":4,"score":0.5440948605537415},{"id":"https://openalex.org/C156223087","wikidata":"https://www.wikidata.org/wiki/Q4819948","display_name":"Audit evidence","level":5,"score":0.4958420693874359},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.4692247807979584},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.4548826515674591}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:631242035","doi":null,"is_oa":false,"landing_page_url":"https://openlibrary.org/books/OL9341312M/Auditing","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1550442239","https://openalex.org/W1549084341","https://openalex.org/W625983694","https://openalex.org/W574050849","https://openalex.org/W1499107065","https://openalex.org/W1497025221","https://openalex.org/W1827744442","https://openalex.org/W3045230415","https://openalex.org/W1485041911","https://openalex.org/W607094076"],"abstract_inverted_index":{"PART":[0,26,66,108,119],"1:":[1],"THE":[2,29,69,111,114],"AUDITING":[3],"PROFESSION.":[4],"1.":[5],"Auditing,":[6],"Attestation":[7],"and":[8,16,23,34,44,60,101,104,132],"Assurance.":[9],"2.":[10],"Defining":[11],"Professional":[12,20],"Responsibility:":[13,21],"Quality":[14],"Standards":[15],"Ethics.":[17],"3.":[18],"Maintaining":[19],"Regulation":[22],"Legal":[24],"Liability.":[25],"2:":[27],"PLANNING":[28],"AUDIT.":[30,70,115],"4.":[31],"Audit":[32,35,38,51,86,92,98,117],"Evidence":[33],"Programs.":[36],"5.":[37],"Planning:":[39,52],"Assessment":[40,53],"of":[41,54],"Inherent":[42],"Risk":[43],"Materiality.":[45],"6.":[46],"Internal":[47,58],"Control:":[48],"Concepts.":[49],"7.":[50],"Control":[55,59,76],"Risk.":[56],"8.":[57],"Computer":[61],"Based":[62],"Information":[63],"Systems":[64],"(CBIS).":[65],"3:":[67],"CONDUCTING":[68],"9.":[71],"Statistical":[72,79],"Sampling":[73,80],"for":[74,81],"Testing":[75],"Procedures.":[77],"10.":[78],"Substantive":[82,85,91,97],"Testing.":[83],"11.":[84],"Testing:":[87,93,99],"Revenue":[88],"Cycle.":[89,95],"12.":[90],"Expenditure":[94],"13.":[96],"Financing":[100],"Investing":[102],"Cycle":[103],"Completing":[105],"the":[106],"Audit.":[107],"4:":[109],"REPORTING":[110],"RESULTS":[112],"OF":[113],"14.":[116],"Reports.":[118],"5:":[120],"OTHER":[121],"ATTESTATION":[122],"AND":[123],"ASSURANCE":[124],"SERVICES.":[125],"15.":[126],"Other":[127],"Assurance":[128],"Services.":[129],"16.":[130],"Operational":[131],"Governmental":[133],"Compliance":[134],"Auditing.":[135],"Biltrite":[136],"Bicycles":[137],"Inc.:":[138],"A":[139],"Computerized":[140],"Practice":[141],"Case.":[142]},"counts_by_year":[{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":2}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2016-06-24T00:00:00"}
