Accounting Commons^™

Members In Internal Audit, May 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, April 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, February/March 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Members In Internal Audit, January 1998, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Analytical Procedures (1998); 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.

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.

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

Newsletters

No abstract provided.

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 …

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: …

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, November 1996, American Institute Of Certified Public Accountants (Aicpa)

Newsletters

No abstract provided.

Consideration Of The Internal Control Structure In A Financial Statement Audit, New Edition As Of April 1, 1996; Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Revision Task Force

Industry Guides (AAGs), Risk Alerts, and Checklists

No abstract provided.

How Do I Know If My Organizations' Internal Controls Are Working? Some Common Sense Questions For Senior Executives And Directors, Committee Of Sponsoring Organizations Of The Treadway Commission

Guides, Handbooks and Manuals

No abstract provided.

The New Auditor's Report: Have The Benefits Of Wording Changes Been Acknowledged Outside The Cpa Profession?, Marshall A. Geiger

Accounting Faculty Publications

CPAs use the auditor's report to communicate their opinions of an entity's financial statements and related disclosures. Concerned parties, in turn, use the report to assess the integrity of the financial statements and the accuracy of the disclosures.

In 1988, the American Institute of CPAs auditing standards board established new wording for the standard unqualified audit report. It also revised the reporting requirements and types of audit reports allowed (for example, the subject-to report for uncertainties and except-for report for consistency departures were eliminated). The new wording appears in Statement on Auditing Standards no. 58, Reports on Audited Financial Statements …

Internal Control: How It Evolved In Four English-Speaking Countries, David Hay

Accounting Historians Journal

The concept of internal control, as embodied in auditing standards and other statements by professional accounting bodies, has varied over time and geographically. There are, however, a number of similarities in the events that shaped professional statements concerned with internal control in the United States, United Kingdom, Australia and New Zealand. The evolution of internal control has been influenced by increasing public expectations of auditing standards. Another influence was a trend in the evolution of management control concepts towards recognizing a broader range of influences on the control of organizations: These trends have been opposed by auditors, who wished to …

Discussant's Response To "Internal Control: Progress And Perils", Andrew D. Bailey

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Internal Control: Progress And Perils, Alan J. Winters, Dan M. Guy

Proceedings of the University of Kansas Symposium on Auditing Problems

No abstract provided.

Audit And Security Issues With Expert Systems;, Daniel Edmund O'Leary

Guides, Handbooks and Manuals

No abstract provided.

Understanding Compilation, Review, And Audit, American Institute Of Certified Public Accountants. Communications Division;

Guides, Handbooks and Manuals

No abstract provided.

Learn Audit Selection Rules From Data: A Genetic Algorithms Approach, David P. Greene, Rayman D. Meservy, Stephen F. Smith

Faculty Publications

The construction of expert systems typically require the availability of expertise that can be modeled. However, there are many important problems where no expertise exists, yet there is a wealth of data indicating results in different situations. Machine learning algorithms attempt to discover rules which capture the regularities that exists in such data.

Guide To Analytical Procedures, Janet L. Colbert

Woman C.P.A.

No abstract provided.

Development And , Application Of Expert Systems In Audit Services, Eric L. Denna, James V. Hansen, Rayman D. Meservy

Faculty Publications

Professional auditing has become much more complex over the past decade. This development has engendered a need for leveraging auditor expertise. In an attempt to meet this need, public accounting firms have been actively involved in supporting the development and application of artificial intelligence methods in audit services, which forms the foundation of their business. Much of the development and application of artificial intelligence in auditing has taken the form of expert systems. This paper examines the current state of the art and provides a framework for analysis of present work, as well as a guide to future efforts.

Notice To Practitioners: Audit, Review, And Compilation Considerations : When A Predecessor Accountant Has Ceased Operations, American Institute Of Certified Public Accountants. Auditing Standards Division

AICPA Professional Standards

No abstract provided.

Impact Of The Internal Audit Function On The Auditor’S Consideration Of The Internal Control Structure, Ann B. Pushkin

Woman C.P.A.

No abstract provided.

The Determination Of Audit Fees: Analysis In The Singapore Context, Lay Chin Low, Pearl Hock Neo Tan, Hian Chye Koh

Research Collection School Of Accountancy

Presents information on a study which addressed the issue of audit fees determination in the audit services market in Singapore. Research design and methodology; Contributions and limitations of audit models; Conclusions.