... risk assessment CURRENT ISSUES IN AUDITING Vol. XX, No. XX MONTH YEAR pp. C1 C6 American Accounting Association DOI: 10.2308/CIIA-2024-008 COMMENTARY Dynamic Audit Solution The Future of Audit Jessie Kinsley Wright Youngstown State University SUMMARY: This commentary introduces Dynamic Audit...

...Lauren M. Cunningham; Joleen Kremin; Amanda D. Warren SUMMARY This project gives student groups the opportunity to research and analyze publicly available information in the context of audit planning and risk assessment for a publicly traded company. Students simulate an audit team environment...

...: This information appears consistent with the employee head count and customer satisfaction declines shown above, thus further increasing concern with the increase in revenues in 2011. May 2011 March 2012 2012 auditing fraud nonfinancial performance measures risk assessment...

... over financial reporting) in the Control Environment, Risk Assessment, and Monitoring components of the Committee of Sponsoring Organizations' ( COSO 1992a ) Internal Control—Integrated Framework. Although the respondents largely rate control strength as relatively high, we identify several...