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Auditing Section Research Summary Database
public
Auditing Section Research Summaries Space
A Database of Auditing Research - Building Bridges with Practice
Summary
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1-7 of 7
A Review and Integration of Empirical Research on...
research summary
posted April 13, 2012 by
The Auditing Section
, tagged
09.0 Auditor Judgment
,
09.01 Audit Scope and Materiality Judgments
,
10.0 Engagement Management
,
10.02 Materiality and Scope Decisions
Accountability and auditors’ materiality judgments: The e...
research summary
posted May 3, 2012 by
The Auditing Section
, tagged
09.0 Auditor Judgment
,
09.01 Audit Scope and Materiality Judgments
,
09.02 Documentation Specificity
,
09.11 Auditor judgment in the workpaper review process
,
10.0 Engagement Management
,
10.02 Materiality and Scope Decisions
,
10.03 Interaction among Team Members
Auditors’ Decisions on Audit Differences that Affect S...
research summary
posted April 16, 2012 by
The Auditing Section
, tagged
09.0 Auditor Judgment
,
09.01 Audit Scope and Materiality Judgments
,
09.08 Evaluation of Errors – Statistical and Non-statistical
,
10.0 Engagement Management
,
10.02 Materiality and Scope Decisions
Consequences of Big Data and Formalization on Accounting and...
research summary
posted September 21, 2015 by
Jennifer M Mueller-Phillips
, tagged
01.0 Standard Setting
,
01.01 Changes in Reporting Formats
,
01.02 Changes in Audit Standards
,
10.0 Engagement Management
,
10.02 Materiality and Scope Decisions
Effects of Qualitative Factor Salience, Expressed Client...
research summary
posted May 7, 2012 by
The Auditing Section
, tagged
09.0 Auditor Judgment
,
09.01 Audit Scope and Materiality Judgments
,
10.0 Engagement Management
,
10.02 Materiality and Scope Decisions
Financial Statement Disaggregation Decisions and Auditors’ T...
research summary
posted April 28, 2014 by
Jennifer M Mueller-Phillips
, tagged
09.0 Auditor Judgment
,
09.01 Audit Scope and Materiality Judgments
,
10.0 Engagement Management
,
10.02 Materiality and Scope Decisions
Group Audits, Group-Level Controls, and Component...
research summary
posted December 1, 2014 by
Jennifer M Mueller-Phillips
, tagged
09.0 Auditor Judgment
,
09.01 Audit Scope and Materiality Judgments
,
10.0 Engagement Management
,
10.02 Materiality and Scope Decisions
Filter by Type
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research summary
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01.0 Standard Setting
01.01 Changes in Reporting Formats
01.02 Changes in Audit Standards
01.03 Impact of New Accounting Pronouncements
01.04 Impact of 404
01.05 Impact of SOX
01.06 Impact of PCAOB
01.07 Impact of SEC Actions
02.0 Client Acceptance and Continuance
02.01 Audit Fee Decisions
02.02 Client Risk Assessment
02.03 Management Integrity Assessments
02.04 Predecessor Auditor Factors
02.05 Business Risk Assessment - e.g., industry, IPO, complexity
02.06 Resignation Decisions
03.0 Auditor Selection and Auditor Changes
03.01 Auditor Qualifications
03.02 Dismissal Decisions – impact of restatements, disagreements, fees, mergers
04.0 Independence and Ethics
04.01 Scope of Services
04.02 Impact of Fees on Decisions by Auditors & Management
04.03 Non-Audit Services
04.04 Moral Development and Individual Ethics Decisions
04.05 Ethics and Consultation
04.06 Reporting Ethics Breaches – Self & Others
04.07 Audit Firm Rotation
04.08 Impact of SEC Rules Changes/SarbOx
04.09 Individual & Team Conduct - e.g., premature signoff, underreporting hours
05.0 Audit Team Composition
05.01 Use of Specialists e.g., financial instruments, actuaries, valuation
05.02 Industry Expertise – Firm and Individual
05.03 Partner Rotation
05.04 Staff Hiring, Turnover and Morale
05.05 Diversity of Skill Sets e.g., Tenure and Experience
05.06 Qualifications of Engagement Quality Reviewers
05.07 Impact of 150-hour requirement
05.08 Impact of Office Size
05.09 Group Decision-Making
05.10 Impact of Diversity - e.g., gender - on Group Decision Making
06.0 Risk and Risk Management, Including Fraud Risk
06.01 Fraud Risk Assessment
06.02 Fraud Risk Models
06.03 Failure Risk Models
06.04 Management Integrity
06.05 Assessing Risk of Material Misstatement
06.06 Earnings Management
06.07 SAS No. 99 Brainstorming – process
06.08 SAS No. 99 Brainstorming – effectiveness
06.09 Litigation Risk
06.10 Impact of office size
07.0 Internal Control
07.01 Scope of Testing
07.02 Assessing Material Weaknesses
07.03 Reporting Material Weaknesses
07.04 Assessing Remediation of Weaknesses
07.05 Impact of 404 on Fees and Financial Reporting Quality
08.0 Auditing Procedures – Nature, Timing and Extent
08.01 Substantive Analytical Review – Effectiveness
08.02 Sample Selection – use of statistical sampling
08.03 Conclusions Based on Samples
08.04 Auditors’ Professional Skepticism
08.05 Evaluating Accruals/Detection of Abnormal Accruals
08.06 Earnings Management – Detection and Response
08.07 Interim Testing Procedures – Nature, Timing and Extent
08.08 Projecting Interim Testing Conclusions Year End
08.09 Impact of Technology on Audit Procedures
08.10 Confirmation – Process and Evaluation of Responses
08.11 Reliance on Internal Auditors
09.0 Auditor Judgment
09.01 Audit Scope and Materiality Judgments
09.02 Documentation Specificity
09.03 Adequacy of Evidence
09.04 Going Concern Decisions
09.05 Failure Risk Models
09.06 Adequacy of Disclosure
09.07 GAAP Departures
09.08 Evaluation of Errors – Statistical and Non-statistical
09.09 Impact of Consultation on Judgments
09.10 Prior Dispositions/Biases/Auditor state of mind
09.11 Auditor judgment in the workpaper review process
09.12 Impact of potential post-audit review - e.g., PCAOB, internal firm inspections
09.13 Recognition vs. Disclosure
10.0 Engagement Management
10.01 Budgeting and Audit Time Management
10.02 Materiality and Scope Decisions
10.03 Interaction among Team Members
10.04 Interactions with Client Management
10.05 Interactions with Audit Committee Members
10.06 Audit Fees and Fee Negotiations
11.0 Audit Quality and Quality Control
11.01 Supervision and Review – Effectiveness
11.02 Engagement Quality Review – Processes and Effectiveness
11.03 Management/Staff Interaction
11.04 Industry Experience
11.05 Training and General Experience
11.06 Working Paper Review – Conduct, Biases and Predispositions
11.07 Attempts to Measure Audit Quality
11.08 Proxies for Audit Quality
11.09 Evaluation of Evidence
11.10 Impact of Quality Reviewers
11.11 Impact of Firm and External Inspection Programs
11.12 Impact of National Office on Auditor Decisions
11.13 Partner incentive schemes
12.0 Accountants’ Reports and Reporting
12.01 Going Concern Decisions
12.02 Quarterly Reviews
12.03 Restatements
12.04 Investigations
12.05 Changes in Reporting Formats
12.06 Consequences of Adverse 404 Opinions
12.07 Attestation Services
13.0 Governance
13.01 Board/Audit Committee Composition
13.02 Board/Financial Experts
13.03 Board/Audit Committee Tenure
13.04 Board/Audit Committee Compensation
13.05 Board/Audit Committee Oversight
13.06 Board/Audit Committee Processes
13.07 Internal auditor role and involvement in controls and reporting
14.0 Corporate Matters
14.01 Earnings Management
14.02 Corporate Whistle Blowers
14.03 Interim Reporting
14.04 MD and A Language/Signaling
14.05 Earnings Targets and Management Behavior
14.06 CFO Tenure and Experience
14.07 Executive Compensation
14.08 Press Release Language and Signaling
14.09 CEO Tenure and Experience
14.10 CEO Compensation
14.11 Audit Committee Effectiveness
15.0 International Matters
15.01 Audit Partner Identification by Name
15.02 IFRS Changes – Impacts
15.03 Audit Partner Rotation
15.04 Audit Firm Rotation
15.05 Sustainability Services
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