The Organizational Response to the Discovery of False Sign-Off

Financial statement audit quality is directly threatened when auditors sign off audit steps without performing the required work. This behavior, known as false sign-off, has received attention in the academic literature for over 30 years. Most prior false sign-off research has focused on trying to understand why and how much false sign-off occurs from the perspective of the auditors who engage in the behavior. Some recent research based on experiments and semi-structured interviews has investigated the organizational response to the discovery of false sign-off, finding that one reason the behavior may occur is that it is not sufficiently discouraged when it is discovered. The current study uses a widely distributed survey to ask auditors about their discovery of and response to actual instances of false sign-off. The survey explores the types and frequency of discovered false sign-off, the actions actually taken by auditors when it is discovered, the factors that influenced the auditors\u27 chosen course of action and the ultimate organizational response to the cases that are reported

Auditing and assurance services : A systematic approach

xxxii,798 p. : illustrations ; 28 cm

Jasa audit dan assurance : pendekatan sistematis buku 2

Auditing and assurance services: a systematic approachxxii, 340[4].: 28 c

Auditing & Assurance Services : a Systematic Approach

Laju perubahan yang cepat dalam standar dan praktik audit, bersamaan dengan munculnya analisis data audit dan teknologi visualisasi data baru-baru ini, telah memberikan dampak yang signifikan terhadap profesi audit. Dalam lingkungan yang selalu berubah ini, sangat penting bagi siswa untuk terlibat dalam pembelajaran yang relevan, memiliki akses langsung terhadap analisis dan visualisasi data, dan mempelajari pentingnya pemikiran kritis dan pengambilan keputusan melalui lensa sistematika. , pendekatan berbasis risiko.xxxii, 798 p. : col. ill

Auditing & Assurance Services

Pembelian786 hl

Reduced Audit Quality Acts: A Review and Organizational Model

With increasing regulatory focus on improving audit quality, research on drivers of audit quality remains important to academics, professionals and regulators. One compelling branch of this research focuses on auditors\u27 intentional actions that reduce audit quality, often referred to in the literature as reduced audit quality acts (RAQAs). This paper provides a review and synthesis of the RAQA literature, including a unifying definition for RAQAs and a model for organizing past and future RAQA research. With the model, we explore antecedents to RAQAs as well as the discovery of, responses to and subsequent consequences of RAQAs. We also discuss potential avenues for future research

Audit & Assurance Services: A Systematic Approach Jasa Audit & Assurance Pendekatan Sistematis

xxvi+542ha.;26c

Teknik Pengerjaan Listrik

xxvi,542 hlm., 26 c