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Keywords: analytical procedures
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Journal Articles
Current Issues in Auditing (2023) 17 (2): P52–P58.
Published: 01 September 2023
...Andrea M. Rozario; Miklos V. Vasarhelyi; Tawei Wang SUMMARY This article summarizes the study of Rozario, Vasarhelyi, and Wang (2022) , which examines the use of consumer tweets in improving the prediction and error detection performance of preliminary analytical procedures for the revenue...
Journal Articles
Current Issues in Auditing (2020) 14 (2): P40–P46.
Published: 11 August 2020
... Acquisition and Performance in Analytical Procedures” ( Brewster 2011 ), “The Effect of Client Lies on Auditor Memory Resistance and False Memory Acceptance” ( Brewster 2016 ), and “Enhancing Auditors' Critical Thinking in Audits of Complex Estimates” ( Bucaro 2019 ). Together, they examine how systems...
Journal Articles
Current Issues in Auditing (2019) 13 (2): A1–A18.
Published: 01 June 2019
... and deliver a summary audit-planning memo, risk assessment analytical procedures, and a video presentation in which each audit team presents its findings to the “audit partner.” This project accomplishes several important learning objectives, including (1) familiarizing students with the SEC's EDGAR database...
Includes: Supplementary data
Journal Articles