..., Milledgeville, GA, USA. Editor’s note: Accepted by Emily E. Griffith, under the Senior Editorship of Michael S. Wilkins. 04 10 2023 23 07 2024 31 07 2024 2024 audit evidence client service cooperation social exchange AUDITING: A JOURNAL OF PRACTICE & THEORY Vol. XX...

... to audit theory and practice by showing how Bayesian inference can quantify audit evidence. Data Availability: The data supporting the findings in this article are available in the OSF repository at https://doi.org/10.17605/OSF.IO/WTN9G .¹ Koen Derks, Nyenrode Business University...

... of Jayanthi Krishnan. 28 09 2020 27 09 2022 11 10 2022 2023 audit evidence auditor-client communication email fluency client response time staff-level auditor If a client takes a more moderate time to respond, then an auditor is likely to expect a more fluent...

...G. Bradley Bennett; Richard C. Hatfield SUMMARY We conduct an experiment to investigate whether deadline pressure influences auditors' judgments regarding the materiality of identified errors (internal control deficiencies), as well as the sufficiency of audit evidence to test clients' remediation...

... for the external auditor to utilize advanced analytics. This paper first positions the need for the external audit profession to move toward Big Data and audit analytics. It then reviews the regulations regarding audit evidence and analytical procedures, in contrast to the emerging environment of Big Data...

... audit evidence Substantive analytical procedures have long been an integral part of auditing theory and practice and have consistently been recognized in auditing standards and in the research literature for their ability to efficiently and effectively provide substantive audit evidence...

... examine current rates of error projection and why some auditors choose not to project misstatements. April 2012 January 2013 2013 audit sampling audit evidence post-SOX environment Audit sampling is a pervasive audit testing technique. The American Institute of Certified...