..., or correspondence with the auditee ( Bennett and Hatfield 2013 ; Yin 2020 ). Statistical audit evidence is collected from statistical analyses ( Gillett and Srivastava 2000 ; van den Acker 2000 ), such as internal control testing ( Li, Raman, Sun, and Yang 2020 ), analytical procedures ( Appelbaum, Kogan...

...Andrea M. Rozario; Miklos A. Vasarhelyi; Tawei Wang SUMMARY We examine whether consumer-generated tweets about purchases (interest) and sentiment are useful in assessing the risk of misstated revenue in the planning stage of the audit, as reflected in improvements to analytical procedures...

... analytical procedures March 2014 March 2016 2016 In this study, I examine how auditors use their evidence-based memories (i.e., existing client knowledge) to resist lies from client management. Professional standards direct auditors to critically evaluate and verify all client...

... Professor at the University of Massachusetts Dartmouth. continuous auditing analytical procedures population data auditing practice We thank seminar participants at the 2011 Rutgers Continuous Auditing Symposium and the European Accounting Association for helpful comments...

...Ed O'Donnell; Jon D. Perkins SUMMARY This study investigated whether auditors who used a diagram designed around systems-thinking principles to acquire information for analytical procedures would focus more on patterns of changes in accounts and assess misstatement risk differently than auditors...

... Seminar. Editor's note: Accepted by Ken Trotman. April 2009 September 2010 2011 management explanation management fraud risk-based auditing analytical procedures information presentation When planning an audit, an auditor's ability to effectively identify...