Where IC = Internal control system evaluation, BRA = Business Risk Assessment, FRA = Fraud risk analysis, TI = Technology intensity, AUJ = Audit judgment, AQ = Audit Quality, AUP = Audit Performance, EU = Environment uncertainty, TP = Time pressure, EXP = audit experience, IC x EU = interaction term between international control system evaluation and environment uncertainty, BRA x EU = Interaction term between Business Risk Assessment and environment uncertainty, FRA x EU = Interaction term between Fraud risk analysis and environment uncertainty, TI x EU = Interaction term between Technology intensity and environment uncertainty