Results 281 to 290 of about 15,028,562 (329)

Audit Risk and Audit Evidence: The Bayesian Approach to Statistical Auditing.

The Accounting Review, 1993
Abstract 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, 2018
Managing 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, Jean-Paul M. Arnaout, Naser Abughazaleh   +2 more
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Are audit programs responsive to audit risk

2011
Professional standards require the auditor to change the nature, extent, and timing of testing and/or use more skilled labor as the risk of misstatements increases. This study investigates whether auditors adjust audit programs (detection) and/or the thresholds to record and require correction of detected misstatements in response to increases in audit
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Audit Risk And IFRS: Does Increased Flexibility Increase Audit Risk?

2009
Recent developments suggest that the United States may be quickly moving toward adopting International Financial Reporting Standards (IFRS). In November 2007, the SEC eliminated the requirement for foreign registrants who submit financial statements in accordance with IFRS as issued by the International Accounting Standards Board (IASB) to reconcile ...
Marden, Ronald E., Brackney, Kennard S.
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Effects of board characteristics, audit committee and risk management on corporate performance: evidence from Palestinian listed companies

, 2020
This paper aims to investigate the effects of board characteristics, audit committee and risk management on corporate performance.,Using a sample of 31 Palestinian non-financial listed companies from 2010 to 2016, this study uses a generalized least ...
S. Musallam
semanticscholar   +1 more source

Risk-Based Auditing

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, Afshin Kalali, Ahmad Najafzadeh   +2 more
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Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom

The British Accounting Review, 2019
This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016.
Laura Sierra-García, N. Gambetta, M. García-Benau, Manuel Orta-Pérez   +3 more
semanticscholar   +1 more source

Modelling audit risk

The British Accounting Review, 1992
A number of discrepancies have been found between the multiplicative joint risk model and the judgments of auditors in practice. The importance of this finding depends largely on the realism of the benchmark risk model used. Therefore, the objective of this paper is to extend the joint risk model to reflect more accurately the choices and circumstances
L.C.L. Skerratt, A. Woodhead
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Disclosure of Critical Audit Matters, Audit Risk and Audit Opinion

系统科学与信息学报(英文), 2022
Xiaojuan YANG, Shixiang DAI
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Risk-Based Auditing

Risk-based auditing (RBA) has undergone a significant transformation—from serving primarily as a compliance-oriented function to emerging as a strategic advisory pillar within modern organizations. This evolution reflects the growing need for organizations to manage uncertainty in increasingly complex, dynamic environments shaped by globalization ...
Mohit Sharma, Nitika Malik, Kuldeep Chaudhary, Raj Kumar   +3 more
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