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Modelling External Auditors Evaluations Of Audit Risk And The Effect Of The Task Environment On Consensus
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Book Synopsis Modeling External Auditors' Evaluations of Audit Risk and the Effect of the Task Environment on Consensus by : Frank Alan Orth Buckless
Download or read book Modeling External Auditors' Evaluations of Audit Risk and the Effect of the Task Environment on Consensus written by Frank Alan Orth Buckless and published by . This book was released on 1989 with total page 554 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Modelling External Auditors' Evaluations of Audit Risk and the Effect of the Task Environment on Consensus by : Frank A. Buckless
Download or read book Modelling External Auditors' Evaluations of Audit Risk and the Effect of the Task Environment on Consensus written by Frank A. Buckless and published by . This book was released on 1993 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Modeling External Auditors' Evaluations of Audit Risk and the Effect of the Task Environment on Consensus by : Frank Alan Orth Buckless
Download or read book Modeling External Auditors' Evaluations of Audit Risk and the Effect of the Task Environment on Consensus written by Frank Alan Orth Buckless and published by . This book was released on 1989 with total page 261 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Information Integration in Audit Planning by : David Samuel Kerr
Download or read book Information Integration in Audit Planning written by David Samuel Kerr and published by . This book was released on 1989 with total page 470 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Dissertation Abstracts International by :
Download or read book Dissertation Abstracts International written by and published by . This book was released on 1990 with total page 666 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Multistage Approach to External Auditor's Evaluation of the Internal Audit Function by : Ganesh Krishnamoorthy
Download or read book A Multistage Approach to External Auditor's Evaluation of the Internal Audit Function written by Ganesh Krishnamoorthy and published by . This book was released on 2012 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: External auditors are continually facing intense pressure to be more efficient in conducting audits without compromising quality and effectiveness. Optimal utilization of internal audit work can improve both the efficiency and the effectiveness of external audits and can enhance the value of internal auditors to the client organization. The objective of this study is to understand how the three factors (objectivity, work performance, and competence of the internal auditors) identified by auditing standards and by prior research interact in determining the strength of the internal audit function' Most prior studies have attempted to understand external auditors? rank ordering of the importance of the three factors, without an explicit attempt to model the interactions among the factors. The results from these studies are mixed and inconclusive. Hence, prior studies have not produced a consensus about how external auditors seem to weight and combine these factors in order to make assessments relating to the strength of the internal audit function. This study employs analytical methods based on Bayesian probability to model external auditors? evaluation of the internal audit function. Specifically, models based on multistage (cascaded) inference theory are developed and analyzed using numerical sensitivity analysis. The modeling contribution is significant in the sense that it is the only study that provides a theoretical model for the decision process. Results reveal that the importance of the three factors varies with the type of evidence (convergent or conflicting) observed and is contingent on the interrelationships among the three factors. A major conclusion of this study is that in the Bayesian context, it is futile to attempt a ranking of the factors since no single factor will dominate under all conditions. The study also provides avenues for future research and for improving the guidance provided by professional auditing standards that relate to the evaluation of internal audit work.
Book Synopsis Behavioural Aspects of Auditors' Evidence Evaluation by : Magda Abou-Seada
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.
Book Synopsis The Effect of the Organizational Environment on Judgment Consensus by : Wilda Furr Meixner
Download or read book The Effect of the Organizational Environment on Judgment Consensus written by Wilda Furr Meixner and published by . This book was released on 19?? with total page 119 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions by : Vikram Desai
Download or read book An Analytical Model for External Auditor Evaluation of the Internal Audit Function Using Belief Functions written by Vikram Desai and published by . This book was released on 2006 with total page 45 pages. Available in PDF, EPUB and Kindle. Book excerpt: The primary purpose of this paper is to advance research in internal audit (IA) evaluation by developing an IA assessment model that considers interrelationships among specific factors used by external auditors when evaluating the strength of the IA function. The model is built on three factors previously identified by auditing standards and prior academic research: Competence, Work Performance, and Objectivity (SAS 65 1991; Messier and Schneider 1988; Krishnamoorthy 2002). Our model generates an overall judgment concerning the strength of the IA function that can aid the external auditor in assessing the reliability of a client's internal control system. Because evaluating the IA function entails a process of gathering items of evidence pertaining to each IA factor and aggregating the evidence to make an overall judgment, we develop the IA assessment model using a conceptual framework based on the prior literature and develop an analytical expression under the belief function framework. By using this framework, we overcome limitations of prior research regarding the modelling of interrelationships among factors and regarding difficulties in application. The results of our analysis revealed that modelling the quot;Andquot; relationship is essential for assessing the strength of the IA function. As far as interrelationships are concerned, the analysis revealed that when the three factors have a strong or a perfect relationship, the strength of the IA function remains high even if we have positive or negative evidence about one of the factors. This result holds as long as we have high levels of beliefs about the other two factors.
Book Synopsis American Doctoral Dissertations by :
Download or read book American Doctoral Dissertations written by and published by . This book was released on 1993 with total page 704 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Auditor Going Concern Reporting by : Marshall A. Geiger
Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Author :Theodore J. Mock Publisher :Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada ISBN 13 : Total Pages :86 pages Book Rating :4.:/5 (31 download)
Book Synopsis Risk Assessment in Accounting and Auditing by : Theodore J. Mock
Download or read book Risk Assessment in Accounting and Auditing written by Theodore J. Mock and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1985 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the Preface: The major objective of this monograph is to provide a critical overview of risk assessment in accounting and auditing. Many of the intellectual roots of the treatment of uncertainty and risk in accounting can be found in other disciplines. The monograph, therefore, attempts to synthesize conceptual frameworks, and empirical findings from a variety of disciplines and relate them to developments in risk assessment in accounting. The conceptual framework which is developed should be useful for both practitioners and academics who would like to employ a broader perspective in viewing their own work in the field.
Book Synopsis Expertise in Review and Planning by External Auditors by : J. Efrim Boritz
Download or read book Expertise in Review and Planning by External Auditors written by J. Efrim Boritz and published by . This book was released on 1983 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis The Influence of Internal Control Structure on Auditor Risk Assessments by : Tamara Ann August-Crook
Download or read book The Influence of Internal Control Structure on Auditor Risk Assessments written by Tamara Ann August-Crook and published by . This book was released on 2009 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: ABSTRACT: Previous studies of audit task structure and auditor knowledge structure have concluded that judgment performance is improved when a match between structures exists. Auditing Standard No. 5, An Audit of Internal Control Over Financial Reporting That is Integrated with an Audit of Financial Statements (2007) (AS No. 5) establishes a top-down task structure on the audit of internal control over financial reporting. The new AS No. 5 structure, unlike most other internal control task structures, includes a hierarchical analysis of both schematically and taxonomically organized information. Prior research suggests that auditor knowledge structures of internal controls are organized both schematically by transaction flow and taxonomically by audit objective. This study investigates how an auditing task characteristic (task structure) interacts with decision maker characteristics (attention and knowledge structure) to examine whether the new AS No. 5 task structure of internal control evaluation affects governmental auditors' processing of internal controls in three audit tasks: control risk assessment, analytic risk assessment, and pattern identification. Results indicate that auditors were better able to sort internal controls according to a traditional internal control task format as compared to the new AS No. 5 task format. However, results also suggest that in a weak control environment, the task format of AS No. 5 affected auditor ability to weight cues, as evidenced by control risk assessments and assessments of the probability of misstatement, such that risk assessments were greater in the AS No. 5 treatment than those of auditors using a categorical task structure. Finally, study findings support prior literature that suggests that as task complexity increases, auditor problem-solving ability correlates with improved decision performance.
Book Synopsis The Effects of Experience on Confidence-consensus Correlcation in Control Risk Evaluation by : Janne Chung
Download or read book The Effects of Experience on Confidence-consensus Correlcation in Control Risk Evaluation written by Janne Chung and published by . This book was released on 1997 with total page 23 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis A Reexamination of the Dilution of Auditor Misstatement Risk Assessments by : Suzanne M. Perry
Download or read book A Reexamination of the Dilution of Auditor Misstatement Risk Assessments written by Suzanne M. Perry and published by . This book was released on 2015 with total page 65 pages. Available in PDF, EPUB and Kindle. Book excerpt: Many external parties such as investors, creditors, and regulatory agencies, use a company's financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High time pressure conditions mitigate this effect by refocusing auditor attention toward relevant client information, therefore reducing the impact of nondiagnostic information (Glover 1994, 1997). This research study examines other common audit environment factors to determine if they too influence audit judgment results. An online questionnaire of 149 auditors, CPAs and other accounting professionals indicate that the inclusion of nondiagnostic client information results in a significant change in auditor judgments. The direction of this change follows a theorized pattern; risk assessments that were initially high are reduced, while those that were initially low are increased. Significance was not consistently found for a workload and PCAOB effect on auditor judgment. However, a comparison of the absolute value of dilution effect means across conditions reveals some trending for the proposed unwanted effect of high workload, and the beneficial effect of PCAOB guidance. These results have important implications for auditing research and practice. It extends previous archival research on workload effects and uses a unique questionnaire design to reexamine workload pressures in a behavioral setting. The results of hypothesis testing on workload pressure and PCAOB guidance, although lacking consistent statistical significance; exhibit trends that agree with proposed theoretical relationships. Tests on the effects of nondiagnostic information show strong statistical support for previous studies in the area of psychology and audit. This study's greatest contribution suggests that audit pressures do not produce equivalent effects on auditor judgment; time pressure improves audit judgment, while workload pressure does not (Glover 1994, 1997). These results can be explained by examining the relationship between stress and audit judgment performance (Choo 1995, Yerkes and Dodson 1908). Different types and different degrees of audit pressures may correspond to different levels of audit pressure. Low to moderate levels of audit pressure, such as the level of time pressure used in Glover's (1994, 1997) study improve audit performance. Higher audit pressures, such as high workload during an auditor's busy season, may lower audit performance.
Book Synopsis Laboratory Study of the Effects of Auditor's Business Risk on Audit Scope by : Judith Christina Walo
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:
