... 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 The authors of this publication have...

..., 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...

... of Business, School of Accounting, Harrisonburg, VA, USA. Editor’s note: Accepted by Emily E. Griffith, under the Senior Editorship of Jayanthi Krishnan. 28 09 2020 27 09 2022 11 10 2022 2023 audit evidence auditor-client communication email fluency client response time...

...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...

... this is a recipe for success and argue that well-designed SAPs have an important role to play. A well-designed independent expectation of a cruise line's revenue to within 1 percent of reported revenue provides useful audit evidence, even when materiality is less than 1 percent of the account balance...

...) environment. Data Availability: Please contact the authors. audit sampling audit evidence post-SOX environment Audit sampling is a pervasive audit testing technique. The American Institute of Certified Public Accountants (AICPA) and International Auditing and Assurance Standards Board (IAASB...