..., as linked in the text. Editor’s note: Accepted by Mark Cecchini, under the Senior Editorship of Jayanthi Krishnan. 07 07 2021 20 03 2024 15 04 2024 2024 audit evidence analytical procedures Bayes factor substantive testing AUDITING: A JOURNAL OF PRACTICE & THEORY...

...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...

... memory errors business risk analytical procedures 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-provided...

... are derived from multiple legacy systems that lack centralized and automated controls. This lack of a control-based monitoring system is why the proposed CA system is data-oriented instead, and the provision of assurance is based on verifying transactions and on BP-based analytical procedures. Where...

...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...