Zobrazeno 1 - 10
of 14
pro vyhledávání: '"Natalia Kochetova-Kozloski"'
Publikováno v:
International Journal of Auditing. 19:166-181
The position of an internal audit function (IAF) as a ‘servant of two masters’ (i.e., management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a cr
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::952d66fd559947f72db584e03b49613b
https://doi.org/10.1111/ijau.12046
https://doi.org/10.1111/ijau.12046
Publikováno v:
The Accounting Review. 90:881-915
Previous studies indicate that auditors are able to identify fraud risk factors, but may not be able to translate this knowledge into an audit plan that effectively takes these factors into account to increase the likelihood of detecting fraud. Fraud
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::df916378fd3528cdb32ff7d9bc23300d
https://doi.org/10.2308/accr-50911
https://doi.org/10.2308/accr-50911
Publikováno v:
AUDITING: A Journal of Practice & Theory. 32:123-139
SUMMARY: This research note examines whether auditors “link” their entity-level risk assessments to their core business process risk assessments. For auditors who performed a business process analysis of the core business process, there is a posi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::486c25b5693d7b5f8f5dcfb89e4ebf42
https://doi.org/10.2308/ajpt-50413
https://doi.org/10.2308/ajpt-50413
Publikováno v:
AUDITING: A Journal of Practice & Theory. 30:149-171
SUMMARY The study investigates whether and how senior auditors' strategic analysis of a client affects their identification of significant business and financial statement risks, and their risk assessments. Sixty-seven senior auditors participated in
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0087d9324e88240fa57922411ddf5b4d
https://doi.org/10.2308/ajpt-10147
https://doi.org/10.2308/ajpt-10147
Publikováno v:
Contemporary Accounting Research. 28:837-858
During the performance of an audit, an auditor obtains and evaluates evidence about the likelihood of events that may impact the financial statements (e.g., are accounts receivable fairly stated? or is management acting fraudulently?). Seldom is such
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::8b127b8200573821fd8b9250e8f05faa
https://doi.org/10.1111/j.1911-3846.2011.01067.x
https://doi.org/10.1111/j.1911-3846.2011.01067.x
Publikováno v:
AUDITING: A Journal of Practice & Theory. 29:233-252
SUMMARY: Engagement quality review is an integral part of the audit process. It is designed to be a quality control mechanism for assessing the quality of an audit engagement. Since the 1990s, the Securities and Exchange Commission (SEC) has increase
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7ed444af45acb7d56390df7114c7cbef
https://doi.org/10.2308/aud.2010.29.2.233
https://doi.org/10.2308/aud.2010.29.2.233
Publikováno v:
Accounting Organizations and Society, 35(3), 316-333. Elsevier Limited
As the audit environment becomes more demanding and complex, so does the set of analytical tools available to an auditor. The purpose of this paper is to examine the effect of two complex audit technologies commonly used by auditors, benchmarking of
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ad17fd45d5fa40a1f6948a005e4235a3
https://doi.org/10.1016/j.aos.2009.09.004
https://doi.org/10.1016/j.aos.2009.09.004
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4746f33ae58335927e62b8c003768aac
https://doi.org/10.2139/ssrn.2534506
https://doi.org/10.2139/ssrn.2534506
The position of an internal audit function as a “servant of two masters” (i.e. management and the audit committee) may lead to a conflict of priorities. In this setting, the tone at the top set by the Chief Audit Executive (CAE) plays a critical
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::c11d222d5a8c0578ff642566a63266a3
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2302269
http://papers.ssrn.com/sol3/papers.cfm?abstract_id=2302269
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d5ffad16d103f5ad45045c5d0f429fe3
https://doi.org/10.2139/ssrn.2197411
https://doi.org/10.2139/ssrn.2197411