...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...

... 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...

... 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...

...Paul M. Clikeman; Jamie Diaz SUMMARY This instructional case demonstrates auditors' use of analytical procedures during the planning/risk assessment phase of a financial statement audit. An Excel spreadsheet enables instructors to embed up to seven operating problems or potential accounting issues...