Download or read book Auditor Sensitivity to the Reliability of Audit Evidence written by Colleen Hayes and published by . This book was released on 1997 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Examination of the Sensitivity of Independent Auditors to the Reliability of Audit Evidence written by James E. Rebele and published by . This book was released on 1985 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditors Sensitivity to Factors Affecting the Reliability of Evidence Sources in Belief Revision written by D. Eric Hirst and published by . This book was released on 1992 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Audit Review Process and Sensitivity to Information Source Objectivity written by Jane L. Reimers and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing standards require auditors to consider the reliability of the evidence they use in making judgments. Once aspect of that reliability is the objectivity of the information source. More objective sources (e.g., third parties) provide higher quality information than less objective ones (e.g., client personnel), so auditors should be sensitive to the source of the information they receive. In this study, we examine the effect of the role that auditors perform on their sensitivity to information source objectivity. Specifically, we test whether sensitivity varies depending on whether the auditor is the preparer of the workpaper or the reviewer of the workpaper in the task of evaluating the adequacy of an allowance for doubtful accounts. It is hypothesized that processing differences between the two roles will cause reviewers to be more sensitive than preparers to the objectivity fo the information source. In an experiment, auditors were assigned to either a preparer or reviewer role in an accounts receivable task. After calculating or reviewing the allowance for uncollectible accounts, the auditors were given new information (from either a client source or an independent credit agency) and asked to reconsider their original decision. Results indicate that reviewers were sensitive to the source of the information, while preparers were not. These findings suggest that reviewers may use different cognitive processes than preparers and that the review process serves an important function beyond that of simply a second opinion.
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 Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
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 Improving Healthcare Quality in Europe Characteristics Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Download or read book Auditor Decision Making written by Ronald Arthur Gerard Weber and published by . This book was released on 1977 with total page 694 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditors Belief Revision written by Arvind Patel and published by . This book was released on 2000 with total page 636 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Source Reliability and Audit Evidence Evaluation a Decision Under Ambiguity Analysis written by Bédard, Jean and published by Québec : Faculté des sciences de l'administration, Université Laval. This book was released on 1990 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Assessing Fraud Risk Trustworthiness Reliability and Truthfulness written by Meghann Cefaratti and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: As directed by SAS 99 (AICPA, 2002), fraud risk assessment is an iterative process that begins with the recognition of initial fraud risk factors and then involves interviewing senior financial personnel (e.g., CFO) to explain the financial results and nonfinancial operating personnel to corroborate information obtained from the financial personnel. Prior research has not examined if auditors can combine evidence from workpaper documentation with interviews with multiple entity personnel to appropriately update their truthfulness and fraud risk assessments in a situation where management seeks to conceal fraud. In this study, 67 auditors, across professional ranks, completed a case based on an actual fraud. The presence or absence of fraud was manipulated. Auditors received and evaluated audit evidence in three stages -- after receiving client background information, client inquiry evidence from senior financial personnel, and inquiry evidence from operating personnel. The results show that auditors were not able to appropriately differentiate between the fraud and no fraud conditions after the initial review of financial statements and fraud risk factors and after the review of the information provided by the senior financial personnel, even when the financial personnel were being deceptive. However, when auditors received inconsistent (consistent) audit evidence from operating personnel, they appropriately increased (decreased) their fraud risk assessments and decreased (increased) their trustworthiness, reliability, and truthfulness judgments of financial personnel. Further analysis indicates that auditors with prior experience with fraud had heightened awareness of fraud early in the process based only on fraud risk factors and client deception. We extend research on deception detection by demonstrating auditors' ability to appropriately detect fraud and assess client truthfulness when presented with evidence from a corroborating source. These findings also provide evidence on SAS 99's recommendation for the use of client inquiry, but only when integrated with other audit evidence.
Download or read book Judgment and Decision Making Research in Accounting and Auditing written by Robert H. Ashton and published by Cambridge University Press. This book was released on 1995-09-29 with total page 311 pages. Available in PDF, EPUB and Kindle. Book excerpt: A timely and comprehensive study on behavioural decision-making within the field of accounting.
Download or read book Examining the Sleeper Effect in Auditors Evaluations of Audit Evidence written by Jennifer B. McCallen and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Current auditing standards require auditors to consider qualifications of the source (e.g., credibility and competence of management) in assessing the quality (e.g., reliability) of audit evidence, especially in subjective audit areas. However, while auditing standards stress the importance of the evaluation of management, they do not prescribe how auditors should effectively identify and incorporate relevant information about the source into evidence evaluation. Psychology research highlights that credibility is multi-dimensional and, more importantly, competence is context-specific. That is, an expert in one area may lack the necessary knowledge and background in other areas. Recent research in psychology has identified a phenomenon called the "sleeper effect for the source", which explains how even a weak message's persuasiveness can increase over time if it is initially associated with a credible source. Using an experiment, I find that current auditing practices regarding management competence assessments result in auditors ignoring context-specific competence and relying on weak audit evidence when provided by a credible source. Specifically, I find that auditors are subject to a sleeper effect of the source when evaluating audit evidence. This effect results in a reliance on overall source credibility assessments and a dissociation of a source's context-specific competence from the audit evidence. I also identify an audit documentation intervention that assists auditors in identifying and incorporating context-specific competence into evidence evaluations and moderates the sleeper effect.
Download or read book AICPA Professional Standards Accounting written by American Institute of Certified Public Accountants and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditing written by W. Robert Knechel and published by Routledge. This book was released on 2016-10-04 with total page 953 pages. Available in PDF, EPUB and Kindle. Book excerpt: Focusing on auditing as a judgment process, this unique textbook helps readers strike the balance between understanding auditing theory and how an audit plays out in reality. The only textbook to provide complete coverage of both the International Auditing and Assurance Standards Board and the Public Company Accounting Oversight Board, Auditing reflects the contemporary evolution of the audit process. New additions to the book include expert updates on key topics, such as the audit of accounting estimates, group audit, and the Integrated Audit. Supplemented by extra on-line resources, students using this established text will be well-equipped to be effective auditors and to understand the role of auditing in the business world.
