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Keywords: audit evidence
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Journal Articles
AUDITING: A Journal of Practice & Theory (2023) 42 (3): 25–43.
Published: 01 August 2023
... 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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 29–48.
Published: 01 November 2017
...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...
Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (4): 1–27.
Published: 01 November 2017
... 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...
Journal Articles
Journal Articles
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 99–129.
Published: 01 May 2013
... 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...