ABREMA: Provenance and acknowledgements

Provenance and acknowledgments

The Activity Based Risk Evaluation Model of Auditing (ABREMA) was first published on the Web on March 15, 1995. The ABREMA site was developed by Howard Holmes, based on references referred to in the bibliography, including the monograph entitled Auditing: An Activity Based Risk Evaluation Methodology. This monograph, as well as the pages on the ABREMA web site, are published and maintained by Australian Educational Research. In this regard, both Australian Educational Research and Howard Holmes acknowledge with gratitude the comments and suggestions made, and the encouragement and help given, by the following persons:

Gordon Boyce, Richard Buggy, Joe Burns, Glen Gray, Graeme Harrison, Tony Heydeman, Peter Love, Ceil Pillsbury, David Rawling, Philip Sinnadurai, Jennifer Stewart, Catherine Tulloch, Edward Watts, and Edward Wee.

Additionally, many of the abstracts of the academic articles referred to on this site have been taken from the "Have you seen ...?" section of the The Auditor's Report. The contributions made by the various authors of this section is acknowledged with thanks.

Comments on the Activity Based Risk Evaluation Model of Auditing are always very welcome. In fact, they are essential if the site is to remain meaningful. Please send any comments, criticisms and suggestions to feedback@abrema.net.