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- Title
Practice Summaries.
- Authors
Abbott, Lawrence J.; Parker, Susan; Peters, Gary F.; Raghunandan, K.; Mayhew, Brian W.; Wilkins, Michael S.; Geiger, Marshall A.; Rama, Dasaratha V.; Balsam, Steven; Krishnan, Jagan; Yang, Joon S.; Jensen, Kevan L.; Payne, Jeff L.; Hasan, Mahreen; Roebuck, Peter J.; Simnett, Roger; Leitch, Robert A.; Chen, Yining; DeZoort, F. Todd; Houston, Richard W.
- Abstract
Presents a summary of articles which appeared in the September 2003 issue of the periodical "Auditing: A Journal of Practice & Theory." Association between audit committee characteristics and audit fees based on the requirements under the Sarbanes-Oxley Act of 2002 in the United States; Importance of the independence of the members of the audit committee; Information on the policies of the United States Securities and Exchange Commission; Level of audit committee independence and expertise in major firms based on their proxy statements; Emphasis on audit fees and auditor reporting issues; Role of auditing in ensuring the quality of corporate earnings; Internal and external control on auditor expertise by management; Views of management regarding trade-offs of internal control and external auditor expertise; Alternative audit report formats for communicating moderal levels of assurances; Level of effectiveness of expectation models in recognizing error patterns and generating and eliminating hypotheses while conducting analytical procedures; Impact of retention incentives and client business risks on auditor's decisions involving aggressive reporting practices; Examination of different performance outcomes in an analytical procedures task; Testing of changes in auditor's fraud-related planning judgments since the issuance of SAS Number 82 by the Auditing Standards Board; Discussion on audit committee composition and shareholder actions based on evidence from voting on auditing ratification; Influence of business-process-focused audit support software on analytical procedures judgments; Information on a empirical study on the impact of culture on audit-detected accounting errors; Factors affecting auditors' assessments of planning materiality.
- Subjects
UNITED States; INTERNAL auditing; AUDITING; AUDITORS; ACCOUNTING; AUDIT committees; CORPORATION reports
- Publication
Auditing: A Journal of Practice & Theory, 2003, Vol 22, Issue 2, p1
- ISSN
0278-0380
- Publication type
Article
- DOI
10.2308/aud.2003.22.2.1