Title

Do Auditors Assess Inherent Risk as if There Are No Controls?

Document Type

Article

Publication Title

Managerial Auditing Journal

ISSN

02686902

Volume

27

Issue

5

First Page

448

461

Publication Date

5-18-2012

Publication Information

Miller, T., Cipriano, M., & Ramsay, R. J. (2012). Do auditors assess inherent risk as if there are no controls? Managerial Auditing Journal, 27(5), 448-461.