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Construal instructions and professional skepticism in...
research summary
posted February 17, 2016 by
Jennifer M Mueller-Phillips
, tagged
06.0 Risk and Risk Management, Including Fraud Risk
,
06.05 Assessing Risk of Material Misstatement
,
08.0 Auditing Procedures – Nature, Timing and Extent
,
08.04 Auditors’ Professional Skepticism
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
,
11.0 Audit Quality and Quality Control
,
11.09 Evaluation of Evidence
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
The Impact of Audit Evidence Documentation on Jurors’ N...
research summary
posted January 19, 2016 by
Jennifer M Mueller-Phillips
, tagged
01.0 Standard Setting
,
01.02 Changes in Audit Standards
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
The Effects of Auditors’ Accessibility to “Tone at the Top...
research summary
posted February 24, 2015 by
Jennifer M Mueller-Phillips
, tagged
06.0 Risk and Risk Management, Including Fraud Risk
,
06.04 Management Integrity
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
Audit Partner Evaluation of Compensating Controls: A Focus...
research summary
posted February 16, 2015 by
Jennifer M Mueller-Phillips
, tagged
07.0 Internal Control
,
07.02 Assessing Material Weaknesses
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
The Interplay of Interpersonal Affect and Source Reliability...
research summary
posted May 26, 2014 by
Jennifer M Mueller-Phillips
, tagged
06.0 Risk and Risk Management, Including Fraud Risk
,
06.05 Assessing Risk of Material Misstatement
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
,
09.10 Prior Dispositions/Biases/Auditor state of mind
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
Documentation Requirements and Quantified versus Qualitative...
research summary
posted September 19, 2013 by
Jennifer M Mueller-Phillips
, tagged
06.0 Risk and Risk Management, Including Fraud Risk
,
06.05 Assessing Risk of Material Misstatement
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
,
09.12 Impact of potential post-audit review - e.g., PCAOB, internal firm inspections
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
The Effect of Documentation Structure and Task-Specific...
research summary
posted May 7, 2012 by
The Auditing Section
, tagged
07.0 Internal Control
,
07.02 Assessing Material Weaknesses
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
The Influence of Documentation Specificity and on...
research summary
posted May 7, 2012 by
The Auditing Section
, tagged
06.0 Risk and Risk Management, Including Fraud Risk
,
06.01 Fraud Risk Assessment
,
06.08 SAS No. 99 Brainstorming – effectiveness
,
09.0 Auditor Judgment
,
09.02 Documentation Specificity
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
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
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
The Effect of Alternative Types of Review on Auditors’ P...
research summary
posted May 2, 2012 by
The Auditing Section
, tagged
09.0 Auditor Judgment
,
09.02 Documentation Specificity
,
09.11 Auditor judgment in the workpaper review process
,
11.0 Audit Quality and Quality Control
,
11.06 Working Paper Review – Conduct, Biases and Predispositions
in
Auditing Section Research Summary Database
>
Auditing Section Research Summaries Space
public
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