... 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 Professional skepticism requires auditors to critically assess the persuasiveness of audit evidence...

...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...

... the review of existing research. The final section presents our summary and conclusions, as well as suggestions for future research. audit sampling audit evidence post-SOX environment Audit sampling is a pervasive audit testing technique. The American Institute of Certified Public...