Accounting and auditing history: Major developments in England and the United States from ancient roots through the mid-twentieth century

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Contemporary auditing problems: Proceedings of the Touche Ross/University of Kansas Symposium on Auditing Problems

Discussant\u27s response to the sample of one: Indispensable or indefensible? / Alvin A. Arens; Auditor independence: Its Historical development and some proposals for research / R. Glen Berryman; Case for continuation of mandatory independent audits for publicly held companies / John C. Burton; Discussant\u27s response to auditor independence: Its historical development and some proposals for research / Le Roy E. Kist; New AICPA Audit Commission -- Will the real questions please stand up? / Stephen D. Harlan; Discussant\u27s response to the new AICPA Audit Commission -- Will the real questions please stand up? / Jack C. Robertson; Controlling audit quality: A responsibility of the profession? / Andrew P. Marincovich; Discussant\u27s response to controlling audit quality: A responsibility of the profession? / Gordon L. Murray; Relationship of auditing standards to detection of fraud / George R. Catlett; Discussant\u27s response to relationship of auditing standards to detection of fraud / John J. Willingham; Decision theory view of auditing / William L. Felix; Discussant\u27s response to a decision theory view of auditing / James Loebbecke; Setting standards for statistical sampling in auditing / John C. Broderick; Discussant\u27s response to setting standards for statistical sampling in auditing / Lawrence L. Vance; Sample of one: Indispensable or indefensible? / Gregory M. Bonihttps://egrove.olemiss.edu/dl_proceedings/1001/thumbnail.jp

Auditing Symposium III: Proceedings of the 1976 Touche Ross/University of Kansas Symposium on Auditing Problems

Auditing perspective of the historical development of internal control / Willie Hackett, Sybil C. Mobley; Discussant\u27s response to an auditing perspective of the historical development of internal control / Rodney J. Anderson; Management behavior -- An auditing horizon / W. Donald Georgen; Discussant\u27s response to management behavior -- An auditing horizon / Robert L. Grinaker; Symbolism and communication in the auditor\u27s report / Lee J. Seidler; Discussant\u27s response to symbolism and communication in the auditor\u27s report / Charles W. Lamden; Risk and uncertainty in financial reporting and the auditor\u27s role / Douglas R. Carmichael; ; Discussant\u27s response to risk and uncertainty in financial reporting and the auditor\u27s role / J. Herman Brasseaux; Status report on auditing in the European Community / Richard L. Kramer; Discussant\u27s response to status report on auditing in the European Community / Jan Klaussen; Examination of the status of probability sampling in the courts / Boyd Randall, Paul Frishkoff; Discussant\u27s response to an examination of the status of probability sampling in the courts / Kenneth P. Johnson; Use of decision theory in auditing -- A practitioner\u27s view / James Loebbecke; Discussant\u27s response to use of decision theory in auditing -- A practitioner\u27s view / William L. Felix; Capital investment and U.S accounting and tax policies / Richard D. Fitzgeraldhttps://egrove.olemiss.edu/dl_proceedings/1002/thumbnail.jp

Auditing Symposium IV: Proceedings of the 1978 Touche Ross/University of Kansas Symposium on Auditing Problems

Internal auditing -- A historical perspective and future directions / Victor Z. Brink; Discussant\u27s response to internal auditing -- A historical perspective and future directions / Lawrence B. Sawyer; Analytical auditing: A status report / Rodney J. Anderson; Discussant\u27s response to analytical auditing: A status report / Donald R. Nichols; Sampling risk vs nonsampling risk in the auditor\u27s logic process / William L. Felix; Discussant\u27s response to sampling risk vs nonsampling risk in the auditor\u27s logic process / Robert K. Elliott; Third party confirmation requests: A new approach utilizing an expanded field / Horton L. Sorkin; Discussant\u27s response to third party confirmation requests: A new approach utilizing an expanded field / William C. Dent; Has the accounting profession lost control of its destiny? / Douglas R. Carmichael; Discussant\u27s response to has the accounting profession lost control of its destiny? / K. S. Gunning; Role of auditing theory in education and practice / Robert E. Hamilton;https://egrove.olemiss.edu/dl_proceedings/1003/thumbnail.jp

Auditing looks ahead: Proceedings of the Touche Ross/University of Kansas Symposium on Auditing Problems

Future directions of auditing research / Douglas R. Carmichael; Some historical auditing milestones: An epistemology of an inexact art / R. Gene Brown, Roger H. Salquist; Discussant\u27s response to future directions for auditing research / Frederick L. Neumann; Problem with auditing is (The stuff dreams are made of) / Marvin L. Stone; Discussant\u27s response to some historical auditing milestones An epistemology of an inexact art / Horace G. Barden; What are the courts saying to auditors? / A. A. Sommer; Discussant\u27s response to what are the courts saying to auditors? / Russell A. Taussig; Towards standards for statistical sampling / Kenneth W. Stringer; Discussant\u27s response to toward standards for statistical sampling / James W. Kelley; Future extensions of audit services, Meeting investors\u27 future needs / Donald J. Bevis; Discussant\u27s response to future extensions of audit services, meeting investors\u27 future needs / John C. Burton; Toward standards for materiality(?) / William Holmes; Discussant\u27s response to toward standards for materiality (?) / Sam M. Woolsey; Toward a philosophy of auditing / R. K. (Robert Kuhn) Mautz (1915-2002); Discussant\u27s response to toward a philosophy of auditing / Henry P. Hillhttps://egrove.olemiss.edu/dl_proceedings/1000/thumbnail.jp

Auditing Symposium V: Proceedings of the 1980 Touche Ross/University of Kansas Symposium on Auditing Problems

Historical perspective of government auditing -- With special reference to the U.S general accounting office / Leo Herbert; Discussant\u27s response to an historical perspective of government auditing with special reference to the U.S General Accounting Office / Richard E. Brown; Critical requirements of a system of internal accounting control / Robert J. Sack; Discussant\u27s response to critical requirements of a system of internal accounting control / Jay M. Smith; Taxonomization of internal controls and errors for audit research / Miklos A. Vasarhelyi; Discussant\u27s response to taxonomization of internal controls and errors for audit research / John K. Wulff; Investigation of a measurement based approach to the evaluation of audit evidence / Theodore J. Mock, Arnold Wright; Discussant\u27s response to an investigation of a measurement based approach to the evaluation of audit evidence / Bart H. Ward; Authors\u27 reply to discussant\u27s response: An investigation of a measurement based approach to the evaluation of audit evidence / Theodore J. Mock, Arnold Wright; Look at the record on auditor detection of management fraud / Donald R. Ziegler; Discussant\u27s response to a look at the record on auditor detection of management fraud / Robert L. Grinaker; Auditing implications derived from a review of cases and articles relating to fraud / W. Steve Albrecht, Marshall B. Romney; Discussant\u27s response to auditing implications derived from a review of cases and articles related to fraud / Henry J. Murphy; Unique audit problems of small businesses that operate under managerial dominance / Dan M. Guy; Discussant\u27s response to unique audit problems of small businesses that operate under managerial dominance / Albert A. Armstrong; Accounting profession in the 1980\u27s -- Some SEC perspectives / George C. Mead;https://egrove.olemiss.edu/dl_proceedings/1004/thumbnail.jp

Auditing Symposium VI: Proceedings of the 1982 Touche Ross/University of Kansas Symposium on Auditing Problems

Evolution of Audit reporting / Douglas R. Carmichael, Alan J. Winters; Discussant\u27s response to audit detection of financial statement errors / William F. Messier; Multi-Attribute model for audit evaluation / Theodore J. Mock, Michael G. Samet; Discussant\u27s response to a multi-attribute model for audit evaluation / Joseph X. Loftus; Some thoughts on materiality / Kenneth W. Stringer; Discussant\u27s response to some thought on materiality / Joseph J. Schultz; SAS 34 procedures vs forecast reviews: The Gap in GAAS / Robert Kay; Discussant\u27s response to SAS 34 procedures vs forecast reviews: The gap in GAAS / William R. Kinney; Development in governmental auditing: Their impact on the academic and business communities / Richard E. Brown; Discussant\u27s response to the evolution of audit reporting / J. Alex Milburn; How not to communicate material and immaterial weaknesses in accounting controls / Wanda A. Wallace; Discussant\u27s response to how not to communicate material and immaterial weaknesses in accounting controls / Alan N. Certain; Human information processing research in auditing A review and synthesis / Robert H. Ashton; Discussant\u27s response to human information processing research in auditing: a review and synthesis / Gary L. Holstrum; Audit detection of financial statement errors: Implications for the practitioner / Robert E. Hylashttps://egrove.olemiss.edu/dl_proceedings/1005/thumbnail.jp

Auditing Symposium VII: Proceedings of the 1984 Touche Ross/University of Kansas Symposium on Auditing Problems

Origins and development of materiality as an auditing concept / David C. Selley; Discussant\u27s response to an analysis of the audit framework focusing on inherent risk and the role of statistical sampling in compliance testing / William R. Kinney; Current developments in United Kingdom auditing research / David R. Gwillam; Discussant\u27s response to current developments in United Kingdom Auditing research / John H. Fitzgibbon; Let\u27s change GAAS!!! ???*&#@ / Robert Mednick, Alan J. Winters; Discussant\u27s response to let\u27s change GAAS!!! ???*&#@ / William L. Felix; Self-regulation: How it works / R. K. (Robert Kuhn) Mautz (1915-2002); Discussant\u27s response to the origins and development of materiality as an auditing concept / Lauren Kelly; Auditor reviews of changing prices disclosures / K. Fred Skousen, W. Steve Albrecht; Discussant\u27s response to auditor reviews of changing prices disclosures / Robert W. Berliner; Case for the unstructured audit approach / Jerry D. Sullivan; Discussant\u27s response to the case for the unstructured audit approach / Carl S. Warren; Discussant\u27s response to the case for the structured audit approach / Gary L. Holstrum; Analysis of the audit framework focusing on inherent risk and the role of statistical sampling in compliance testing / Donald A. Lesliehttps://egrove.olemiss.edu/dl_proceedings/1006/thumbnail.jp

Estimating cardiovascular risk in patients with type 2 diabetes: a national multicenter study in Brazil

<p>Abstract</p> <p>According to Brazilian National Data Survey diabetes is the fifth cause for hospitalization and is one of the ten major causes of mortality in this country.</p> <p>Aims</p> <p>to stratify the estimated cardiovascular risk (eCVR) in a population of type 2 diabetics (T2DM) according to the Framingham prediction equations as well as to determine the association between eCVR with metabolic and clinical control of the disease.</p> <p>Methods</p> <p>From 2000 to 2001 a cross-sectional multicenter study was conducted in 13 public out-patients diabetes/endocrinology clinics from 8 Brazilian cities. The 10-year risk of developing coronary heart disease (CHD) was estimated by the prediction equations described by Wilson et al (Circulation 1998). LDL equations were preferably used; when patients missed LDL data we used total cholesterol equations instead.</p> <p>Results</p> <p>Data from 1382 patients (59.0% female) were analyzed. Median and inter-quartile range (IQ) of age and duration of diabetes were 57.4 (51-65) and 8.8 (3-13) years, respectively without differences according to the gender. Forty-two percent of these patients were overweight and 35.4% were obese (the prevalence of higher BMI and obesity in this T2DM group was significantly higher in women than in men; p < 0.001). The overall estimated eCVR in T2DM patients was 21.4 (13.5-31.3). The eCVR was high (> 20%) in 738 (53.4%), intermediate in 202 (14.6%) and low in 442 (32%) patients. Men [25.1(15.4-37.3)] showed a higher eCVR than women [18.8 (12.4-27.9) p < 0.001]. The most common risk factor was high LDL-cholesterol (80.8%), most frequently found in women than in men (p = 0.01). The median of risk factors present was three (2-4) without gender differences. Overall we observed that 60 (4.3%) of our patients had none, 154(11.1%) one, 310 (22.4%) two, 385 (27.9%) three, 300 (21.7%) four, 149 (10.5%) five and six, (2%) six risk factors. A higher eCVR was noted in overweight or obese patients (p = 0.01 for both groups). No association was found between eCVR with age or a specific type of diabetes treatment. A correlation was found between eCVR and duration of diabetes (p < 0.001), BMI (p < 0.001), creatinine (p < 0.001) and triglycerides levels (p < 0.001) but it was not found with HbA1c, fasting blood glucose and post-prandial glucose. A higher eCVR was observed in patients with retinopathy (p < 0.001) and a tendency in patients with microalbuminuria (p = 0.06). Conclusion: our study showed that in this group of Brazilian T2DM the eCVR was correlated with the lipid profile and it was higher in patients with microvascular chronic complications. No correlation was found with glycemic control parameters. These data could explain the failure of intensive glycemic control programs aiming to reduce cardiovascular events observed in some studies.</p