Výsledky vyhledávání - "Thomas M. Kozloski"

Auditor Business Process Analysis and Linkages among Auditor Risk Judgments

Autor: Natalia Kochetova-Kozloski, Thomas M. Kozloski, William F. Messier

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

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Developments in accounting regulation: A synthesis and annotated bibliography of evidence and commentary in the 2009 academic literature

Autor: Thomas M. Kozloski, Stephen R. Moehrle, Gregory A. Jonas, Jennifer A. Reynolds-Moehrle

Publikováno v: Research in Accounting Regulation. 24:45-64

In this article, we synthesize in annotated bibliography form, recent regulation-related findings and commentaries in the academic literature. This annotated bibliography is one in a series of bibliographies that summarizes regulation-related academi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::37c5839ec1672b4d797742d0e91809e0
https://doi.org/10.1016/j.racreg.2012.05.005

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Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements

Autor: Mikhail Pevzner, Joseph F. Brazel, Steven M. Glover, Shawn Davis, Thomas M. Kozloski, Diane J. Janvrin, Paul Caster

Publikováno v: Current Issues in Auditing. 5:C1-C14

SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB or Board) issued a concept release to solicit public comment on the potential direction of a proposed standard-setting project on the content and form of reports on audited financ

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::a68d374f13e26a6bdec245a00bb2559b
https://doi.org/10.2308/ciia-50074

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An Analysis of SEC and PCAOB Enforcement Actions against Engagement Quality Reviewers

Autor: William F. Messier, Thomas M. Kozloski, Natalia Kochetova-Kozloski

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

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Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 026: Proposed Auditing Standards Related to the Auditor’s Assessment of and Response to Risk and Conforming Amendments to PCAOB Standards

Autor: Randal J. Elder, Lawrence J. Abbott, James L. Bierstaker, Steven Firer, Thomas M. Kozloski, Edward F. O’Donnell, Susan Parker, Sandra W. Shelton

Publikováno v: Current Issues in Auditing. 3:C1-C7

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::6394d9079cff037d5a8186d13a5ad7bd
https://doi.org/10.2308/ciia.2009.3.1.c1

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Auditing Standards Committee Comment Letter PCAOB Rulemaking Docket Matter No. 028: Concept Release on Possible Revisions to the PCAOB’s Standard on Audit Confirmations

Autor: Thomas M. Kozloski, Randal J. Elder, Susan Parker, James L. Bierstaker, Brad J. Reed, Paul Caster

Publikováno v: Current Issues in Auditing. 3:C4-C10

INTRODUCTION The Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on the PCAOB Rulemaking Docket Matter No. 028, Concept Release on Possible Revisions to the PCAOB’s Standard

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::d750609401898251abe1b4a6d6cb2f1a
https://doi.org/10.2308/ciia.2009.3.2.c4

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Auditing Standards Committee Comment Letter

Autor: Robert J. Ramsay, Randal J. Elder, Sandra W. Shelton, Edward F. O’Donnell, Thomas M. Kozloski, Robert D. Allen, Jay C. Thibodeau

Publikováno v: Current Issues in Auditing. 2:C1-C4

INTRODUCTION The Auditing Standards Committee of the Auditing Section of the American Accounting Association is pleased to provide comments on the PCAOB Rulemaking Docket Matter No. 025: Proposed Auditing Standard—Engagement Quality Review. Please

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::e73f039594eccd90cc8356741e82b1bc
https://doi.org/10.2308/ciia.2008.2.2.c1

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Auditor Risk Assessment: Insights from the Academic Literature

Autor: Robert J. Ramsay, Robert D. Allen, Dana R. Hermanson, Thomas M. Kozloski

Publikováno v: Accounting Horizons. 20:157-177

To contribute to the PCAOB project on risk assessment in financial statement audits, we draw on the academic literature to offer insights and conclusions on the risk-assessment process. We use the PCAOB's (2005) recent briefing paper on risk assessme

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::34c0ba12e5e1160ba8119178a8dc829b
https://doi.org/10.2308/acch.2006.20.2.157

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