-
1
-
-
0003835670
-
Consideration of the internal control structure in a financial statement audit
-
American Institute of Certified Public Accountants
-
American Institute of Certified Public Accountants (1988), 'Consideration of the internal control structure in a financial statement audit', Statement on Auditing Standard No. 55.
-
(1988)
Statement on Auditing Standard No
, vol.55
-
-
-
2
-
-
85032753979
-
Audit risk and materiality in conducting an audit
-
AICPA
-
AICPA (1983), 'Audit risk and materiality in conducting an audit', Statement on Auditing Standard No. 47.
-
(1983)
Statement on Auditing Standard No
, vol.47
-
-
-
4
-
-
0001951731
-
Archival investigation of audit program planning
-
Fall
-
Bedard, J. (1989), 'Archival investigation of audit program planning'. Auditing: A Journal of Practice and Theory (Fall): 57-71.
-
(1989)
Auditing: A Journal of Practice and Theory
, pp. 57-71
-
-
Bedard, J.1
-
5
-
-
0002116560
-
The functionality of decision heuristics: Reliance on prior audit adjustments in evidential planning
-
Bedard, J. and Wright, A. (1994), 'The functionality of decision heuristics: reliance on prior audit adjustments in evidential planning'. Behavioral Research in Accounting.
-
(1994)
Behavioral Research in Accounting
-
-
Bedard, J.1
Wright, A.2
-
6
-
-
0001898797
-
Unique auditing methods: Peat, Marwick International
-
Spring
-
Elliott, R.K. (1983), 'Unique auditing methods: Peat, Marwick International'. Auditing: A Journal of Practice and Theory (Spring): 1-12.
-
(1983)
Auditing: A Journal of Practice and Theory
, pp. 1-12
-
-
Elliott, R.K.1
-
8
-
-
0000379036
-
Expertise and auditor's judgments of conjunctive events'
-
Autumn
-
Frederick, D. and Libby, R. (1986), 'Expertise and auditor's judgments of conjunctive events'. Journal of Accounting Research (Autumn): 270-290.
-
(1986)
Journal of Accounting Research
, pp. 270-290
-
-
Frederick, D.1
Libby, R.2
-
9
-
-
0041100287
-
An empirical study of error characteristics in accounting populations
-
July
-
Ham, J. and Losell, D. and Smieliauskas, W. (1985), 'An empirical study of error characteristics in accounting populations'. Accounting Review (July): 387-406.
-
(1985)
Accounting Review
, pp. 387-406
-
-
Ham, J.1
Losell, D.2
Smieliauskas, W.3
-
11
-
-
0000248573
-
Audit detection of financial statement errors
-
October
-
Hylas, R. and Ashton, R. (1982), 'Audit detection of financial statement errors'. Accounting Review (October): 751-765.
-
(1982)
Accounting Review
, pp. 751-765
-
-
Hylas, R.1
Ashton, R.2
-
12
-
-
84970462622
-
Distribution of audited-detected errors partitioned by internal control
-
Fall
-
Icerman, R. and Hillison, W. (1990), 'Distribution of audited-detected errors partitioned by internal control'. Journal of Accounting Auditing and Finance (Fall): 527-548.
-
(1990)
Journal of Accounting Auditing and Finance
, pp. 527-548
-
-
Icerman, R.1
Hillison, W.2
-
13
-
-
0040506191
-
Characteristics of errors in accounts receivable and inventory audits
-
April
-
Johnson, J., Leitch, R. and Neter, J. (1981), 'Characteristics of errors in accounts receivable and inventory audits'. Accounting Review (April): 270-293.
-
(1981)
Accounting Review
, pp. 270-293
-
-
Johnson, J.1
Leitch, R.2
Neter, J.3
-
14
-
-
1542471927
-
Inherent and control risk evaluations and the identification of account balances containing material errors
-
University of Southern California
-
Johnson, R. (1988), 'Inherent and control risk evaluations and the identification of account balances containing material errors'. Audit Judgment Symposium, University of Southern California.
-
(1988)
Audit Judgment Symposium
-
-
Johnson, R.1
-
15
-
-
84978569630
-
Auditor detected errors and related client traits - sample of UK audits
-
Spring
-
Johnson, R. (1987a), 'Auditor detected errors and related client traits - sample of UK audits'. Journal of Business, Finance and Accounting (Spring): 39-64.
-
(1987)
Journal of Business, Finance and Accounting
, pp. 39-64
-
-
Johnson, R.1
-
16
-
-
77349103295
-
Inherent risk in inventory audits - an investigation of financial statement errors and related client characteristics
-
Johnson, R. (1987b), 'Inherent risk in inventory audits - an investigation of financial statement errors and related client characteristics'. American Accounting Association Annual Meeting.
-
(1987)
American Accounting Association Annual Meeting
-
-
Johnson, R.1
-
17
-
-
0001850070
-
Error characteristics in audit populations: Their profile and relationship to environmental factors
-
Fall
-
Kreutzfeldt, R. and Wallace, W. (1986), 'Error characteristics in audit populations: their profile and relationship to environmental factors'. Auditing: A Journal of Theory and Practice (Fall): 20-43.
-
(1986)
Auditing: A Journal of Theory and Practice
, pp. 20-43
-
-
Kreutzfeldt, R.1
Wallace, W.2
-
18
-
-
0000229510
-
Process susceptibility control risk and audit planning
-
April
-
Libby, R., Artman, J. and Willingham, J. (1985), 'Process susceptibility control risk and audit planning'. Accounting Review (April): 212-230.
-
(1985)
Accounting Review
, pp. 212-230
-
-
Libby, R.1
Artman, J.2
Willingham, J.3
-
20
-
-
38249028510
-
A comparison of the financial characteristics of December and non-December year-end companies
-
Smith, D. and Purciau, S. (1988), 'A comparison of the financial characteristics of December and non-December year-end companies'. Journal of Accounting and Economics, 10(4): 335-344.
-
(1988)
Journal of Accounting and Economics
, vol.10
, Issue.4
, pp. 335-344
-
-
Smith, D.1
Purciau, S.2
-
22
-
-
84984271807
-
Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors
-
Spring
-
Wallace, W. and Kreutzfeldt, R. (1991), 'Distinctive characteristics of entities with an internal audit department and the association of the quality of such departments with errors'. Contemporary Accounting Research (Spring): 485-512.
-
(1991)
Contemporary Accounting Research
, pp. 485-512
-
-
Wallace, W.1
Kreutzfeldt, R.2
-
24
-
-
21344490165
-
Auditors' assessments of inherent and control risk in field settings'
-
October
-
Waller, W. (1993), 'Auditors' assessments of inherent and control risk in field settings'. Accounting Review, October: 783-803.
-
(1993)
Accounting Review
, pp. 783-803
-
-
Waller, W.1
-
26
-
-
0000483248
-
Identifying audit adjustments with attention directing procedures
-
October
-
Wright, A. and Ashton, R. (1989), 'Identifying audit adjustments with attention directing procedures'. Accounting Review, October: 710-728.
-
(1989)
Accounting Review
, pp. 710-728
-
-
Wright, A.1
Ashton, R.2
|