Auditing: A Journal of Practice & Theory

Auditing: A Journal of Practice & Theory articles

8 total articles

Auditing: A Journal of Practice & Theory back issues:

2003

Recently added articles from Auditing: A Journal of Practice & Theory:

Management trade-offs of internal control and external auditor expertise.(Practice Summary)
September 1, 2003 ... Managers establish and maintain a control environment to provide assurance regarding the integrity of financial information--both for themselves and for outside parties. This control environment is designed to reduce the costs associated with...

Factors affecting auditor's assessments of planning materiality.(Practice Summary)
September 1, 2003 ... The assessment of planning materiality (PM) is an important audit judgment that affects the extent of auditor effort on an engagement. This research examines factors that influence the assessed value of PM and the functional relations among...

Audit fees, nonaudit fees, and auditor reporting on stressed companies.(Practice Summary)
September 1, 2003 ... The Securities and Exchange Commission (SEC) and legislators have expressed concerns that independence may be negatively impacted if auditors perform significant nonaudit services (NAS) for their audit clients. We examine the association...

The effectiveness of expectation models in recognizing error patterns and generating and eliminating hypotheses while conducting analytical procedures.(Practice Summary)
September 1, 2003 ... After a material unusual fluctuation is identified while conducting analytical procedures, the auditor considers the most likely cause(s) of the fluctuation and then gathers evidence to investigate these causes. In this process, it is...

The influence of business-process-focused audit support software on analytical procedures judgments.(Practice Summary)(Brief Article)
September 1, 2003 ... This study compared the number of risk factors identified by auditors using a presentation format based on a business-process-focused (BPF) audit approach with auditors using a transaction-cycle-focused (TCF) approach. One approach presents...