Drivers of the Cost of Spreadsheet Audit
نویسنده
چکیده
A review of 75 formal audit assignments shows that the effort taken to identify defects in financial models taken from the domain of limited recourse (project) finance is uncorrelated with common measures of the physical characteristics of the spreadsheets concerned.
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عنوان ژورنال:
- CoRR
دوره abs/1111.5002 شماره
صفحات -
تاریخ انتشار 2011