Results 211 to 220 of about 113,805 (260)
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The Audit Risk Model, Business Risk and Audit-Planning Decisions
The Accounting Review, 1999This study identifies conditions under which the audit risk model does, and does not, describe audit-planning (investment and pricing) decisions. In an experiment, audit partners and managers examined one of two cases where a material misstatement—error or irregularity—was discovered. The auditors assessed the elements of the audit risk model, assessed
Richard W. Houston +2 more
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Cloud Audits and Privacy Risks
2013In cloud computing users are giving up control over resources such as storage. Lacking transparency of cloud services (e.g. data access and data lifecycle reports) is an important trust issue, that hinders a more wide-spread adoption of cloud computing. Giving the customer of cloud services more information about data usage, compliance test reports and
Thomas Rübsamen, Christoph Reich
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The Price of the Audit Risks: Do Auditors Charge Audit Fees in Accordance with Audit Risks?
2023วารสารวิชาชีพบัญชี JAP, 19, 62 (มิถุนายน 66 ...
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The risks of self-auditing systems
Communications of the ACM, 2016Unforeseen problems can result from the absence of impartial independent evaluations.
Rebecca T. Mercuri, Peter G. Neumann
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SSRN Electronic Journal, 2014
The legal responsibility of auditors is required. Before final acceptance of the job audit, the auditor should identify and assess cognitive activities in the internal control system to be able to handle the volume required for an efficient audit rational and effective to give them.
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The legal responsibility of auditors is required. Before final acceptance of the job audit, the auditor should identify and assess cognitive activities in the internal control system to be able to handle the volume required for an efficient audit rational and effective to give them.
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Outsourcing and Audit Risk for Internal Audit Services
Contemporary Accounting Research, 2000AbstractSome companies now outsource their internal audit function to public accountants. Internal auditors and accounting firms disagree about the merits of outsourcing. Each type of auditor claims to provide more cost‐effective services and appears to claim superior expertise.
DENNIS H. CAPLAN +3 more
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Audit Risk and Audit Evidence: The Bayesian Approach to Statistical Auditing.
The Accounting Review, 1993Abstract Reviews the book `Audit Risk and Audit Evidence: The Bayesian Approach to Statistical Auditing,' by Anthony Steele.
Shane R. Moriarity, Richard A. Grimlund
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Audit Evidence and Modelling Audit Risk Using Goal Programming
International Journal of Applied Decision Sciences, 2018Managing audit risk and allocating auditing resources are among the major problems faced by external auditors. To address this problem, this paper introduces external auditors to goal programming (GP), an innovative technique that can be used in audit risk models (ARM).
Saeed Askary +2 more
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Asian Journal of Research in Business Economics and Management, 2014
Nowadays, auditors are always focusing on the risk areas, but the methods of assessing these risks by auditors are changing. Traditional auditing plans were mostly directed by the management and were based on suspicions, which in most cases were limited to wrong decisions.
Jamal Mohammadi +2 more
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Nowadays, auditors are always focusing on the risk areas, but the methods of assessing these risks by auditors are changing. Traditional auditing plans were mostly directed by the management and were based on suspicions, which in most cases were limited to wrong decisions.
Jamal Mohammadi +2 more
openaire +1 more source