Using flowcharts to teach audit reports: An update

Journal of Accounting Education

Volumn 17, Issue 4, 1999, Pages 391-405

  Groomer, S Michael ^a   Heintz, James A ^b  

^a INDIANA UNIVERSITY   (United States)

^b UNIVERSITY OF KANSAS   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0042426363     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0748-5751(99)00022-6     Document Type: Article

References (11)

1. American Institute of Certified Public Accountants (AICPA) (1994). In Disclosure of Certain Significant Risks and Uncertainties. Statement of Position (SOP), 94-6. New York: AICPA.
2. American Institute of Certified Public Accountants (AICPA) (1997). In Professional Standards, Vol. I. New York: AICPA.
3. Boynton, W. C., & Kell, W. (1996). Modern Auditing (6th ed.). New York: John Wiley & Sons.
4. Carmichael D.R., & Carnall W.E. (1989). Flowchart summary of the new SASs. The CPA Journal, April, 48-50.
5. Fernandes, J. J., Poposky, M. L., & Savage, L. J. (1995). Operational auditing education: High-impact techniques. Managerial Auditing Journal, 10(3), 19-22.
6. Financial Accounting Standards Board (1975). Accounting for Contingencies. Statement of Financial Accounting Standards (FAS) No. 5. Stamford, CT: FASB.
7. Groomer, S. M., & Heintz, J. A. (1991). Teaching audit reports: A flowchart approach. Journal of Accounting Education, 9(2), 291-307.
8. Ricchute, D. N. (1998). Auditing and Assurance Services (5th ed.). Cincinnati: South-Western College Publishing Co.
9. Ritts B.A., & Leathers P.E. (1989). The auditors report: A guide to implementation of SAS No. 58. The Ohio CPA Journal, Spring, 17-22.
10. Robertson, J. C. (1996). Auditing (8th ed.). Chicago: Richard D. Irwin, Inc.
11. Taylor, D. H., & Glezen, G. W. (1997). Auditing: Integrated Concepts and Procedures (7th ed.). New York: John Wiley & Sons.