Accounting Commons^™

Members In Internal Audit, November 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, October 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, September 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, May 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, April 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, March 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

A Survey Of The Use And Perceptions Of Analytical Procedures, Rebecca Hutchinson

Presidential Scholars Theses (1990 – 2006)

In order to comply with generally accepted auditing standards (GAAS), auditors are required to gather sufficient, competent evidence to support their opinion concerning the amounts and disclosures in the client's financial statements. Auditors have numerous ways by which to obtain such evidence, and one whose use is continually increasing--largely due to its cost-effectiveness--is analytical procedures.

Analytical procedures (APs) are defined as "evaluations of financial information made by a study of plausible relationships among both financial and non-financial data" (SAS No. 56). For non-auditors, an example of an AP is using historic gross profit percentages to determine if the gross profit …

Members In Internal Audit, January/February 1997, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Senior Auditors' Reaction To Premature Sign-Off By A Staff Member, Amy L. Slabaugh

Presidential Scholars Theses (1990 – 2006)

The research presented in this paper is an extension of research completed by Kaplan (1995), who examined senior auditors' reporting intentions upon discovery of premature sign-off of an audit step by a staff member. His research found that audit seniors do not always formally report the discovery of premature sign-off, even though firms have formal policies requiring such reporting (McNair 1991). In Kaplan's (1995) research, an experiment was conducted in which subjects were asked to respond to a hypothetical scenario in which an audit staff member prematurely signed off on a required audit step. His study manipulated two situational variables: …

An Examination Of Methods Of Improving Audit Judgment, Janne Chung

Theses: Doctorates and Masters

This study examined three methods of improving audit judgment, namely inoculation, the group process, and counter explanation. Prior research found that auditors' judgments were not always optimum. An important question this study asked was whether the use of inoculation, the group process and counter explanation leads to more effective judgments. In Experiment One, I proposed that inoculation will reduce the effect of framing so that participants exposed to the inoculation treatment will not display a framing effect, while participants not exposed to the treatment will. In addition, I hypothesised that the relation between audit experience and responsiveness to training has …