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Articles 1 - 30 of 240
Full-Text Articles in Entire DC Network
Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese
Internal Audit Policy Statement, American Institute Of Certified Public Accountants. Internal Audit Division, Jerry Cicalese
Guides, Handbooks and Manuals
No abstract provided.
Analytical Procedures, October 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Analytical Procedures, October 1, 2017; Audit Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, Comments Are Requested By December 10, 2014; Exposure Draft (American Institute Of Certified Public Accountants), 2014, September 10, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, An Audit Of Internal Control Over Financial Reporting That Is Integrated With An Audit Of Financial Statements, September 10, 2014, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Using The Work Of Internal Auditors; Statement Of Auditing Standards No. 128, American Institute Of Certified Public Accountants. Auditing Standards Board
Using The Work Of Internal Auditors; Statement Of Auditing Standards No. 128, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
The Role Of Independence In The Effectiveness Of Continuous Auditing, Dereck D. Barr
Electronic Theses and Dissertations
In this study, I examine whether and how the frequency of internal audits (continuous vs. periodic), functional independence (separate vs. combined internal audit assurance and consulting functions), and the type of earnings management (accrual-based vs. real) affect internal auditors' perception of the likelihood managers will manipulate earnings. I find that earnings management is less likely when the internal audit function uses continuous auditing, regardless of the level of independence. However, the effect of independence is context-dependent such that internal auditors expect that real (accrual-based) earnings management is less likely when the internal audit function is independent (not independent), regardless of …
Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, Comments Are Requested By July 15, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, April 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, Comments Are Requested By July 15, 2013; Exposure Draft (American Institute Of Certified Public Accountants), 2013, April 15, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Ballots For Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Accounting Standards Board
Ballots For Proposed Statement On Auditing Standards, Using The Work Of Internal Auditors, April 15, 2013, American Institute Of Certified Public Accountants. Accounting Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Using A Soc 1sm Report In A Financial Statement Audit; Practice Aid Series, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Internal Control For Today's Smart Business, Jeremy Dillard
Internal Control For Today's Smart Business, Jeremy Dillard
Guides, Handbooks and Manuals
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Assessing And Responding To Audit Risk In A Financial Statement Audit, With Conforming Changes As Of March 1, 2012, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Analytical Procedures, With Conforming Changes As Of March 1, 2012; Audit And Accounting Guide, American Institute Of Certified Public Accountants (Aicpa)
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Assessing And Responding To Audit Risk In A Financial Statement Audit, Revised Edition As Of October 1, 2009; Audit And Accounting Guide, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Guides, Handbooks and Manuals
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Ii: Application, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, Communicating Internal Control Related Matters Identified In An Audit (Redrafted), December 21, 2009, Comments Are Requested By April 30, 2010; Exposure Draft (American Institute Of Certified Public Accountants), 2009, December 21, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tracy Coenen
Guides, Handbooks and Manuals
No abstract provided.
Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Communicating Internal Control Related Matters In An Audit - Understanding Sas No. 115 - 2008; Audit Risk Alerts, American Institute Of Certified Public Accountants
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
Compilation And Review Engagements; Statement On Standards For Accounting And Review Services 19, American Institute Of Certified Public Accountants. Accounting And Review Services Committee
AICPA Professional Standards
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Iii: Examples, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume Iii: Examples, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Coso Internal Control - Integrated Framework: Guidance On Monitoring Internal Control Systems, Volume 1: Guidance, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Analytical Procedures, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of March 1, 2008; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Communicating Internal Control Related Matters Identified In An Audit; Statement On Auditing Standards, 115, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
No abstract provided.
Analytical Procedures, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2007; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Analytical Procedures, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Analytical Procedures, With Conforming Changes As Of May 1, 2006; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Analytical Procedures Audit Guide Revision Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Understanding Sas No. 112 And Evaluating Control Deficiencies : A Companion To Sas No. 112, Communicating Internal Control Related Matters Identified In An Audit; Audit Risk Alerts, Ahava Goldman
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Assessing And Responding To Audit Risk In A Financial Statement Audit; Audit And Accounting Guide:, American Institute Of Certified Public Accountants. Risk Assessment Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Cpa's Handbook Of Fraud And Commercial Crime Prevention, Tedd Avey, Ted Baskerville, Alan Brill
Guides, Handbooks and Manuals
No abstract provided.
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission
Internal Control Over Financial Reporting - Guidance For Smaller Public Companies, Volume I : Executive Summary, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.