A Note On Pre Sarbanes Oxley Act Users And Auditors Perceptions Of A Limitations Paragraph In The Auditor S Internal Control Report
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A Note On Pre Sarbanes Oxley Act Users And Auditors Perceptions Of A Limitations Paragraph In The Auditor S Internal Control Report
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Author : Benjamin P. Foster
language : en
Publisher:
Release Date : 2006
A Note On Pre Sarbanes Oxley Act Users And Auditors Perceptions Of A Limitations Paragraph In The Auditor S Internal Control Report written by Benjamin P. Foster and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
The auditor's internal control report format prescribed by the Auditing Standards Board (ASB) and the Public Company Accounting Oversight Board (PCAOB) includes a limitations paragraph. This study examines the impact of a limitations paragraph on users' and auditors' perceptions about readability of the report, reliability provided by the report over financial reporting, and the auditors' exposure to liability. The study uses data obtained from a field experiment conducted (with 122 audit partners and managers, and 123 professionals from the financial community) in 1991 in connection with auditors' internal control reporting. This data set should provide input for regulators to evaluate the PCAOB prescribed internal control report format, because many of the expectations gap issues experienced in the 1970s and 1980s parallel those currently faced. Analyses indicate that the limitations paragraph may be perceived by users as providing less than a reasonable degree of assurance, and that the internal control report format without the limitations paragraph (structured along the lines of the SAS 58 auditors' standard report) would significantly enhance users' perceptions about the report's readability, without increasing the liability as perceived by auditors. Policy-making bodies may find the results and approach taken in this study useful to evaluate report formats for assurance services that will strike a balance between user needs and auditors' exposure to liability.
Internal Accounting Control Evaluation And Auditor Judgment
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Author : Theodore J. Mock
language : en
Publisher: Taylor & Francis
Release Date : 1999
Internal Accounting Control Evaluation And Auditor Judgment written by Theodore J. Mock and has been published by Taylor & Francis this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Business & Economics categories.
This anthology presents the results of a comprehensive empirical study of internal control evaluation and auditor judgment initiated by Peat, Marwick, Mitchell & Co. in 1977 and originally published as an American Institute of CPAs research monograph in 1981, which was awarded the American Accounting Association Wildman Award in 1982. This book contains an updated review of the professional literature related to internal control, multivariate analyses of the original statistics and analyses of the decision criteria used by the auditors.
Product Differentiation In Auditing
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Author : Dan A. Simunic
language : en
Publisher: Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada
Release Date : 1987
Product Differentiation In Auditing written by Dan A. Simunic and has been published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Business & Economics categories.
A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.
Audit Reports And Stock Markets
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Author : Kim Ittonen
language : en
Publisher: University of Vaasa
Release Date : 2009
Audit Reports And Stock Markets written by Kim Ittonen and has been published by University of Vaasa this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing categories.
Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Auditing Cases
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Author : Mark S. Beasley
language : en
Publisher: Pearson Higher Ed
Release Date : 2011-11-21
Auditing Cases written by Mark S. Beasley and has been published by Pearson Higher Ed this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-11-21 with Business & Economics categories.
This is the eBook of the printed book and may not include any media, website access codes, or print supplements that may come packaged with the bound book. Auditing Cases provides auditing cases that focus on each of the major activities performed during an audit. Most of the cases are based on actual companies, and a number address financial reporting fraud. The fifth edition includes several new and updated cases.
Auditqual
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Author : Angus Duff
language : en
Publisher:
Release Date : 2004-01-01
Auditqual written by Angus Duff and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-01-01 with Auditing categories.
"This research report considers service quality and technical quality as components of overall audit quality, and explores their importance to audit firms as a means to help attract and retain high calibre staff as well as to generate sufficient income. It considers the audit expectations gap and service quality and from this develops a model of audit quality based on the existing research literature on the topic. Finally, it examines the external communication and brochures provided for clients by the country's largest audit firms. The research report reflects a combination of documentary research and analysis together with interviews of a sample of auditors, finance directors and fund managers"--p. [i].
How To Comply With Sarbanes Oxley Section 404
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Author : Michael J. Ramos
language : en
Publisher: John Wiley & Sons
Release Date : 2004-03-29
How To Comply With Sarbanes Oxley Section 404 written by Michael J. Ramos and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004-03-29 with Business & Economics categories.
Designed specifically for Sarbanes-Oxley Section 404 compliance, How to Comply with Sarbanes-Oxley Section 404 features: A step-by-step approach to engagement performance Original material from a leading expert in auditing and accounting Practice aids, including forms, checklists, illustrations, diagrams, and tables In-depth explanations to help professionals understand how best to approach the internal control engagement Examples and action plans providing blueprints for implementing requirements of the Act Order your copy today!
Sarbanes Oxley Corporate Governance And Internal Control Section 404
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Author :
language : en
Publisher:
Release Date : 2005
Sarbanes Oxley Corporate Governance And Internal Control Section 404 written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with Auditing, Internal categories.
The Sarbanes Oxley Section 404 Implementation Toolkit
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Author : Michael J. Ramos
language : en
Publisher: Wiley
Release Date : 2005-04-15
The Sarbanes Oxley Section 404 Implementation Toolkit written by Michael J. Ramos and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-04-15 with Business & Economics categories.
The tools to manage ongoing Sarbanes-Oxley compliance In The Sarbanes-Oxley Section 404 Implementation Toolkit, author and consultant Michael Ramos provides a detailed road map to help companies not only streamline their compliance process, but also make the process manageable and repeatable year after year. The first book to provide detailed implementation practice aids for Sarbanes-Oxley 404 compliance, The Sarbanes-Oxley Section 404 Implementation Toolkit is packed with work programs, audit checklists, and examples that readers can tailor to meet their own unique needs. Featuring a useful CD-ROM that contains all of the tools from the book, this timely workbook includes best practices that will benefit anyone who participates in the planning or performance of the effectiveness of internal control. A must-read for all CFOs, internal auditors, CPA firms, and independent auditors involved in the compliance process, The Sarbanes-Oxley Section 404 Implementation Toolkit embraces the common approaches and methodologies that have proven successful in the new world of Sarbanes-Oxley internal control testing and reporting.
Omb Circular A 123 And Sarbanes Oxley
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Author : Cornelius E. Tierney
language : en
Publisher: Wiley
Release Date : 2006-07-28
Omb Circular A 123 And Sarbanes Oxley written by Cornelius E. Tierney and has been published by Wiley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006-07-28 with Business & Economics categories.
How is A-123 different from Section 404 of the SOX Act? What is required of federal agencies with the revision of A-123? The definitive guide for federal compliance with OMB Circular A-123 and SOX Section 404, OMB Circular A-123 and Sarbanes-Oxley: Management's Responsibility for Internal Control in Federal Agencies leads readers through every step of the planning, evaluation, testing, and reporting/collecting of processes associated with OMB Circular A-123 and SOX Section 404 compliance, including: * Internal control criteria * Internal control assessment: project planning * Identifying significant control objectives * Documentation of significant controls * Testing and evaluating entity-level controls and activity-level controls The result of numerous consultations over many years with accountants, auditors, financial managers, and systems consultants specializing in the financial management issues of the federal government, this hands-on guide quickly brings you up to speed on the latest revisions and rules in federal financial internal control requirements.