ABREMA - Activity Based Risk Evaluation Model of Auditing-

ABREMA is a normative model of assurance auditing used in both teaching and research. This site primarily deals with cognitive decision making by auditors. In particular, the web-site deals with the manner in which auditors initially plan to gather the necessary evidence relating to the critical decisions made by them during the course of an audit, then how auditors gather and evaluate that evidence, and finally how auditors make the critical decisions based on the evaluation of that evidence.

URL: http://www.abrema.net/abrema/

Section: Educational_Materials/Articles_Papers_Reports

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This web-site was created and is maintained by Dr A.Cerami       You can send any comments to: info@policy-evaluation.org     Last Update: 9-Jan-2008       © Copyright 2000-2008 by A. Cerami      Disclaimer: the maintainer is not responsible for the content      or the quality of information of any off-site page referenced.