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Articles 181 - 210 of 338
Full-Text Articles in Accounting
Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix
Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus, Jane E. Morton, William L. Felix
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh
Discussant's Response To "Analytical Procedure Results As Substantive Evidence", Abraham D. Akresh
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt
Discussant's Response To "Assessing Control Risk: Effects Of Procedural Differences On Auditor Consensus", Richard W. Kruetzfeldt
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes
Analytical Procedure Results As Substantive Evidence, William R. Kinney, Christine M. Hanes
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Proposed Statement On Auditing Standards : The Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements ;Auditor's Consideration Of The Internal Audit Function In An Audit Of Financial Statements; Exposure Draft (American Institute Of Certified Public Accountants), 1990, Mar. 12, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
The Auditing Standards Board is considering the issuance of this proposed Statement to provide practitioners with expanded guidance when considering work performed by internal auditors. Internal auditors are responsible for providing analyses, evaluations, assurances, recommendations, and other information to the entity's management and board of directors or others with equivalent authority and responsibility. Many of these activities are relevant to the audit because they provide evidence about the design and effectiveness of internal control structure policies and procedures or direct evidence about misstatements of financial data contained in financial statements. This proposed Statement contains factors to assist auditors in considering …
Consideration Of The Internal Control Structure In A Financial Statement Audit (1990); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Consideration Of The Internal Control Structure In A Financial Statement Audit (1990); Audit Guide;Audit And Accou, American Institute Of Certified Public Accountants. Control Risk Audit Guide Task Force
Industry Guides (AAGs), Risk Alerts, and Checklists
No abstract provided.
Audit Planning, Revised 1990; Technical Information For Practitioners Series, 2, Michael A. Tursi
Audit Planning, Revised 1990; Technical Information For Practitioners Series, 2, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Report On The Internal Control Structure In Audits Of Investment Companies; Statement Of Position 89-7;, American Institute Of Certified Public Accountants. Investment Companies Committee
Report On The Internal Control Structure In Audits Of Investment Companies; Statement Of Position 89-7;, American Institute Of Certified Public Accountants. Investment Companies Committee
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Independent Auditor's Consideration Of The Work Of Internal Auditors : A Joint Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Independent Auditor's Consideration Of The Work Of Internal Auditors : A Joint Study; Auditing Procedure Study;, American Institute Of Certified Public Accountants, Canadian Institute Of Chartered Accountants
Guides, Handbooks and Manuals
No abstract provided.
Audit Planning, Revised 1989; Technical Information For Practitioners Series, 2, Michael A. Tursi
Audit Planning, Revised 1989; Technical Information For Practitioners Series, 2, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan
Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced, Jerry D. Sullivan
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board
Communication Of Internal Control Related Matters Noted In An Audit; Statement On Auditing Standards, 060, American Institute Of Certified Public Accountants. Auditing Standards Board
Statements on Auditing Standards
This Statement provides guidance in identifying and reporting conditions that relate to an entity's internal control structure observed during an audit of financial statements. It is contemplated that the communication would generally be to the audit committee or to individuals with a level of authority and responsibility equivalent to an audit committee in organizations that do not have one, such as the board of directors, the board of trustees, an owner in an owner-managed enterprise, or others who may have engaged the auditor. For the purpose of this Statement, the term audit committee is used to refer to he appropriate …
Discussant's Response To "Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced", William R. Kinney
Discussant's Response To "Why The Auditing Standards On Evaluating Internal Control Needed To Be Replaced", William R. Kinney
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Survey Of Business Practices— Committee Of Sponsoring Organizations Of The Treadway Commission, Committee Of Sponsoring Organizations Of The Treadway Commission
Survey Of Business Practices— Committee Of Sponsoring Organizations Of The Treadway Commission, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Report On A Survey Of Business Practices September 1988, Committee Of Sponsoring Organizations Of The Treadway Commission
Report On A Survey Of Business Practices September 1988, Committee Of Sponsoring Organizations Of The Treadway Commission
Association Sections, Divisions, Boards, Teams
No abstract provided.
Performing Internal Audits Of Intercollegiate Athletics: A Self-Monitoring Tool, Joyce C. Kilpatrick
Performing Internal Audits Of Intercollegiate Athletics: A Self-Monitoring Tool, Joyce C. Kilpatrick
Woman C.P.A.
No abstract provided.
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Communication Of Control-Structure Related Matters Noted In An Audit;Communication Of Control-Structure Related Matters Noted In An Audit; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Management, audit committees, and others repsonsible for internal control in an entity have indicated that they have difficulty understanding the auditor's report on material weaknesses in internal control identified in a financial statement audit. These users, and many auditors, also have indicated that the concept of a material weakness in internal control is ambiguous and, therefore, difficult to apply in practice. They also believe that because the concept relates only to material misstatements of financial statements, some significant internal control deficiencies may not be reported. This proposed statement on auditing statnadards would clarify report language and replace the concept of …
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statements On Auditing Standards: Analytical Procedures ;Analytical Procedures; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements. Analytical procedures can be effective in identifying financial misstatements and alerting the auditor to the possiblity of certain types of material irregularity.
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Responsibility For Assessing Control Risk ;Auditor's Responsibility For Assessing Control Risk; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
This Statement was issued: (1) To emphasize the importance of internal control to audit planning by broadening the auditor's responsibility to study and evaluate internal control when planning an audit; (2) To clarify and bring up to date the guidance on the auditor's study and evaluation of internal control by incorporating the concepts concerning audit evidence and audit risk that have evolved in practice and that have been established in auditing standards issued subsequent to the issuance of AU section 320, The Auditor's Study and Evaluation of Internal Control (AICPA Professional Standards, Vol. 1).
Audit Planning; Technical Information For Practitioners Series, 2, Michael A. Tursi
Audit Planning; Technical Information For Practitioners Series, 2, Michael A. Tursi
Guides, Handbooks and Manuals
No abstract provided.
Managing Pc Growth: Guidelines For Good Internal Control, Phillip W. Balsmeier, Angela Letourneau
Managing Pc Growth: Guidelines For Good Internal Control, Phillip W. Balsmeier, Angela Letourneau
Woman C.P.A.
No abstract provided.
Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy
Investigating Expertise In Auditing, Paul E. Johnson, Andrew D. Bailey Jr, Rayman D. Meservy
Faculty Publications
Research on human expertise in auditing contexts is an important area of study. Our objective in this paper is to present an approach to conducting research on human expertise. We begin with some issues of terminology and then propose a strategy for inquiry into the phenomena of expertise. Finally, we attempt to illustrate this strategy with three examples of recently completed work. The examples include: two from the auditing literature that involve the analysis of internal control and a medical diagnosis case which illustrates the "garden path" problem that is of concern in any decision making context, including auditing.
Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey
Discussant's Response To "Is The Second Standard Of Fieldwork Necessary", Andrew D. Bailey
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Is The Second Standard Of Fieldwork Necessary, Thomas P. Bintinger
Proceedings of the University of Kansas Symposium on Auditing Problems
No abstract provided.
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Internal Control Evaluation: A Computational Model Of The Review Process, Rayman D. Meservy, Andrew D. Bailey Jr, Paul E. Johnson
Faculty Publications
This study investigated the strategies by which experienced auditors evaluate systems of internal accounting controls. The research method included: (1) observations, using concurrent protocols, of a small sample of practicing auditors performing the internal control evaluation task; (2) extensive interviews with one of the practicing auditors; (3) formalization of auditor processes as a computational model; and (4) validation of the model. The simulation model was Im· plemented as an expert system and tuned to one auditor. The model output consists of a trace of the model processing including: (1) rec• ommendatlons for specific controls to be compliance tested; and (2) …
More Effective And Efficient Audits Through Use Of Analytical Reviews, Philip M. J. Reckers, A. J. Stagliano
More Effective And Efficient Audits Through Use Of Analytical Reviews, Philip M. J. Reckers, A. J. Stagliano
Woman C.P.A.
No abstract provided.
Role Of The Internal Government Auditors: Helpful In Achieving The Certificate Of Conformance, Henry Wichmann Jr.
Role Of The Internal Government Auditors: Helpful In Achieving The Certificate Of Conformance, Henry Wichmann Jr.
Woman C.P.A.
No abstract provided.
On The Quality Of Independent Audits, American Institute Of Certified Public Accountants
On The Quality Of Independent Audits, American Institute Of Certified Public Accountants
Association Sections, Divisions, Boards, Teams
No abstract provided.
Auditor Reviews Of Changing Prices Disclosures; Auditing Research Monograph, 6, K. Fred Skousen, W. Steve Albrecht
Auditor Reviews Of Changing Prices Disclosures; Auditing Research Monograph, 6, K. Fred Skousen, W. Steve Albrecht
Guides, Handbooks and Manuals
No abstract provided.
Internal Control Evaluation: The State Of The Art, Charles D. Bailey
Internal Control Evaluation: The State Of The Art, Charles D. Bailey
Woman C.P.A.
No abstract provided.