Download or read book An Analysis of the Effects of Risk Materiality and Structure on Auditors Evidential Planning Decisions written by Peter Tze Yiu Lau and published by . This book was released on 1997 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book written by Frank Joseph Shulman and published by Hong Kong University Press. This book was released on 2001-01-01 with total page 878 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptively annotated, multidisciplinary, cross-referenced and extensively indexed guide to 2,395 dissertations that are concerned either in whole or in part with Hong Kong and with Hong Kong Chinese students and emigres throughout the world.
Download or read book The Effects of Auditor Type Auditor Experience Level and Audit Firm Structure on Audit Evidence Decisions written by David S. Baglia and published by . This book was released on 1988 with total page 225 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Dissertation Abstracts International written by and published by . This book was released on 2008 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Hong Kong Journal of Business Management written by and published by . This book was released on 1997 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Materiality written by Chris Robinson and published by Canadian Certified General Accountants' Research Foundation = Fondation de l'Association des comptables généraux licenciés du Canada. This book was released on 1985 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Overview: No empirical research study on materiality adequately addresses the question of how auditors make materiality decisions in practice. In this monograph, we attempt to remedy the deficiency ... In general, our results reveal that auditors do not make decisions, in practice, in the way tha clinical research studies found. Auditors' decisions in practice are consistent with the hypothesis that they may be influenced by managers, shareholders, and the risk of potential lawsuits. We conclude with a summary of what we know about materiality decisions. We offer three alternatives for the accounting profession to consider if it thinks it would do something to regulate such judgements: --1) Leave the decision to the auditor's judgement. -- 2) Legislate a specific materiality standard. -- 3) Require auditors to disclose their materiality levels in the audit report.
Download or read book An Analysis of the Effects of Complexity on the Materiality Decisions of Auditors written by John Thomas Rigsby and published by . This book was released on 1986 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Control Risk and Business Risk on Sample Evidence Evaluation written by Heather Marie Hermanson and published by . This book was released on 1993 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Government Auditing Standards 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Download or read book Laboratory Study of the Effects of Auditor s Business Risk on Audit Scope written by Judith Christina Walo and published by . This book was released on 1990 with total page 504 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Behavioural Aspects of Auditors Evidence Evaluation written by Magda Abou-Seada and published by Routledge. This book was released on 2017-11-22 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Download or read book An Empirical Investigation of the Effects on Internal Auditors Audit Planning Decisions Attributable to the Availability of Regression Analysis Data as Analytical Review Evidence written by James Douglas Cashell and published by . This book was released on 1984 with total page 416 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Inherent Risk Control Risk and Analytical Review Results on Auditors Planning Decisions for the Revenue Cycle written by Gary Stewart Monroe and published by . This book was released on 1995 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Analysis of the Effects of Complexity on the Materiality Decisions of Auditors written by John Thomas Rigsby (Jr.) and published by . This book was released on 1986 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Audit Planning written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2006-02-17 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.
Download or read book Primacy Effects and the Role of Risk in Auditor Belief Revision Processes written by Brenda H. Anderson and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Numerous studies in the audit judgment literature provide evidence indicating that auditors can be susceptible to recency effects. This study extends the research by examining auditor susceptibility to primacy, an order effect, which, like recency, can lead to suboptimal audit-planning decisions (see Ashton and Ashton 1988) and yet, unlike recency, has received very little attention in the accounting literature. Specifically, the research investigates whether primacy effects in auditor belief revisions are a conditional function of the level of inherent risk present in the audit environment (high/low) and the nature of the information contained in the latter portion of the information sequence (e.g., whether the information is positive or negative with respect to the client?s internal controls).The results, consistent with expectations, indicate that auditors are susceptible to primacy effects when making likelihood of error and audit-hour planning judgments in settings that are relatively low in inherent risk, and such effects are due to less integration of late positive information in low- as compared to high-risk conditions. No evidence of primacy was found for either judgment when the inherent risk associated with the audit setting was high and, auditors did not differentially revise their beliefs across inherent risk conditions for late negative information. The findings indicate that primacy is essentially the result of insufficient integration of late positive information in low inherent risk settings, suggesting that primacy may lead to overauditing and thus, an inefficient use of audit resources.
Download or read book Classic Works of the Dempster Shafer Theory of Belief Functions written by Ronald R. Yager and published by Springer Science & Business Media. This book was released on 2008-02-22 with total page 813 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a collection of classic research papers on the Dempster-Shafer theory of belief functions. The book is the authoritative reference in the field of evidential reasoning and an important archival reference in a wide range of areas including uncertainty reasoning in artificial intelligence and decision making in economics, engineering, and management. The book includes a foreword reflecting the development of the theory in the last forty years.
