The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...

The Accounting Review, Vol. 62, No. 1 (Jan., 1987), pp. 145-157 (13 pages) Simunic [1980] and Palmrose [1986, Appendix A] report contradictory findings about a Big Eight auditor price premium in the ...

Arnold Schneider, Neil Wilner, A Test of Audit Deterrent to Financial Reporting Irregularities Using the Randomized Response Technique, The Accounting Review, Vol. 65, No. 3 (Jul., 1990), pp. 668-681 ...

If control errors are found, the auditor increases the amount of transactional testing that will be conducted in the audit.

Audit Procedures for Revenue Cycles. As part of a financial audit, the auditor must assess the inherent risk associated with the revenue cycle and perform tests to determine it is relatively free ...

Because business volume and activities have changed significantly for many clients, auditors face new challenges related to auditing with changes in internal control. Here’s how practitioners can ...