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Volume 19, Issue 1
Spring 2025
Current Issues in Auditing Cover Image for Volume 19, Issue 1
ISSN 1936-1270
Covers and Front Matter
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EDITORIAL

Current Issues in Auditing: A Focus on Internal Audit
Nicole S. Wright
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COMMENTARY

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposal on Firm and Engagement Metrics
Dereck Barr-Pulliam; Colleen M. Boland; Brant E. Christensen; Dana R. Hermanson; John D. Keyser; Kyleen W. Prewett; Jonathan S. Pyzoha
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Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB’s Proposed Auditing Standard—Designing and Performing Substantive Analytical Procedures and Amendments to Other PCAOB Standards
Dereck Barr-Pulliam; Colleen M. Boland; Sean A. Dennis; Dana R. Hermanson; John D. Keyser; Jonathan S. Pyzoha; Jason L. Smith
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ARTICLE

Data-Driven Audits: Audit Analytic Platforms and General Ledger Analytic Tools
Daniel E. O’Leary; Vernon J. Richardson; Marcia Weidenmier Watson
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PRACTITIONER SUMMARIES

Unintended Effects of Critical Audit Matters: Early Evidence
Julia Klevak; Joshua Livnat; Duo Pei (Selina); Kate Suslava
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“It Doesn’t Make Sense”: Professional Skepticism As Sensemaking
Gina Xu; Cherrie Yang
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SPECIAL FORUM: COLLABORATIONS WITH INTERNAL AUDITORS

Alternative Work Arrangements and Organizational Actions: Internal Auditor Behavioral Responses and Organizational Outcomes
Dereck Barr-Pulliam; LaToya Flint
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Informal Communication: A Path to Success for Internal Auditors
Seema B. Bhandari; Jacob Jaggi; Han Yan
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Beyond Reliance: Internal Auditors’ Perceptions of Their Relationships with External Auditors
Susan Hermanson; Jenny Parlier; Velina Popova
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Editorial Policy
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