메뉴 건너뛰기




Volumn 22, Issue 2, 2003, Pages 265-279

The influence of business-process-focused audit support software on analytical procedures judgments

Author keywords

Analytical procedures; Audit support software; Business risk audit methodology; Business process focused auditing; Strategic systems auditing

Indexed keywords


EID: 3142543244     PISSN: 02780380     EISSN: None     Source Type: Journal    
DOI: 10.2308/aud.2003.22.2.265     Document Type: Review
Times cited : (51)

References (34)
  • 1
    • 0040072224 scopus 로고
    • Statement on Auditing Standards (SAS) No. 56. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988. Analytical Procedures. Statement on Auditing Standards (SAS) No. 56. New York, NY: AICPA.
    • (1988) Analytical Procedures
  • 6
    • 85039541597 scopus 로고    scopus 로고
    • The impact of strategic positioning evaluation on auditor judgments about business process performance
    • University of Connecticut
    • Ballou, B., C. Early, and J. Rich. 2001. The impact of strategic positioning evaluation on auditor judgments about business process performance. Working paper, University of Connecticut.
    • (2001) Working Paper
    • Ballou, B.1    Early, C.2    Rich, J.3
  • 7
    • 3142655043 scopus 로고    scopus 로고
    • Judgment and decision-making research in a dynamic auditing environment
    • Auburn University
    • _, and D. Heitger. 2003. Judgment and decision-making research in a dynamic auditing environment. Working paper, Auburn University.
    • (2003) Working Paper
    • Heitger, D.1
  • 8
    • 0000785118 scopus 로고
    • Pattern recognition, hypothesis generation and auditor performance in an analytical task
    • Bedard, J., and S. Biggs. 1991. Pattern recognition, hypothesis generation and auditor performance in an analytical task. The Accounting Review 66 (3): 622-42.
    • (1991) The Accounting Review , vol.66 , Issue.3 , pp. 622-642
    • Bedard, J.1    Biggs, S.2
  • 10
    • 3142517078 scopus 로고    scopus 로고
    • The strategic-systems approach to auditing
    • edited by T. Bell, and I. Solomon. Montvale, NJ: KPMG, LLP
    • _, M. Peecher, and I. Solomon. 2002. The strategic-systems approach to auditing. In Cases in Strategic-Systems Auditing, edited by T. Bell, and I. Solomon, 1-34. Montvale, NJ: KPMG, LLP.
    • (2002) Cases in Strategic-systems Auditing , pp. 1-34
    • Peecher, M.1    Solomon, I.2
  • 13
    • 0034165440 scopus 로고    scopus 로고
    • The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting
    • Braun, R. 2000. The effect of time pressure on auditor attention to qualitative aspects of misstatements indicative of potential fraudulent financial reporting. Accounting, Organizations and Society 25 (3): 243-259.
    • (2000) Accounting, Organizations and Society , vol.25 , Issue.3 , pp. 243-259
    • Braun, R.1
  • 15
    • 3142618715 scopus 로고    scopus 로고
    • Application of the business risk audit model: A field study
    • Eilifsen, A., W. Knechel, and P. Wallage. 2001. Application of the business risk audit model: A field study. Accounting Horizons 15 (3): 193-208.
    • (2001) Accounting Horizons , vol.15 , Issue.3 , pp. 193-208
    • Eilifsen, A.1    Knechel, W.2    Wallage, P.3
  • 17
    • 3142618708 scopus 로고    scopus 로고
    • Loblaw Companies, Ltd., edited by T. Bell, and I. Solomon. Montvale, NJ: KPMG, LLP
    • Greenwood, R., and S. Salterio. 2002. Loblaw Companies, Ltd. In Cases in Strategic-Systems Auditing, edited by T. Bell, and I. Solomon, 165-210. Montvale, NJ: KPMG, LLP.
    • (2002) Cases in Strategic-systems Auditing , pp. 165-210
    • Greenwood, R.1    Salterio, S.2
  • 19
    • 0035218178 scopus 로고    scopus 로고
    • The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures
    • Knapp, C., and M. Knapp. 2001. The effects of experience and explicit fraud risk assessment in detecting fraud with analytical procedures. Accounting, Organizations and Society 26 (1): 25-37.
    • (2001) Accounting, Organizations and Society , vol.26 , Issue.1 , pp. 25-37
    • Knapp, C.1    Knapp, M.2
  • 20
    • 0002136310 scopus 로고
    • A cognitive characterization of audit analytical review
    • Koonce, L. 1993. A cognitive characterization of audit analytical review. Auditing: A Journal of Practice & Theory (Supplement): 57-76.
    • (1993) Auditing: A Journal of Practice & Theory , Issue.SUPPL. , pp. 57-76
    • Koonce, L.1
  • 21
    • 0242592090 scopus 로고
    • Why a diagram is (sometimes) worth a thousand words
    • Larkin, J., and H. Simon. 1987. Why a diagram is (sometimes) worth a thousand words. Cognitive Science 11: 65-99.
    • (1987) Cognitive Science , vol.11 , pp. 65-99
    • Larkin, J.1    Simon, H.2
  • 23
    • 0000128595 scopus 로고
    • Experience and the ability to explain audit findings
    • Libby, R., and D. Frederick. 1990. Experience and the ability to explain audit findings. Journal of Accounting Research 28 (2): 348-67.
    • (1990) Journal of Accounting Research , vol.28 , Issue.2 , pp. 348-367
    • Libby, R.1    Frederick, D.2
  • 24
    • 38249003790 scopus 로고
    • Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment
    • _, and J. Luft. 1993. Determinants of judgment performance in accounting settings: Ability, knowledge, motivation, and environment. Accounting, Organizations and Society 18 (5): 425-450.
    • (1993) Accounting, Organizations and Society , vol.18 , Issue.5 , pp. 425-450
    • Luft, J.1
  • 25
    • 0002234733 scopus 로고
    • The role of knowledge and memory in audit judgment
    • edited by R. Ashton, and A. Ashton. New York, NY: Cambridge University Press
    • _. 1995. The role of knowledge and memory in audit judgment. In Judgment and Decision-Making Research in Accounting and Auditing, edited by R. Ashton, and A. Ashton, 176-206. New York, NY: Cambridge University Press.
    • (1995) Judgment and Decision-making Research in Accounting and Auditing , pp. 176-206
  • 26
    • 0002618099 scopus 로고
    • Research in and development of audit-decision aids
    • edited by R. Ashton, and A. Ashton. New York, NY: Cambridge University Press
    • Messier, W. 1995. Research in and development of audit-decision aids. In Judgment and Decision-Making Research in Accounting and Auditing, edited by R. Ashton, and A. Ashton, 207-230. New York, NY: Cambridge University Press.
    • (1995) Judgment and Decision-making Research in Accounting and Auditing , pp. 207-230
    • Messier, W.1
  • 27
    • 0034366319 scopus 로고    scopus 로고
    • How information systems influence user decisions: A research framework and literature review
    • O'Donnell, E., and J. David. 2000. How information systems influence user decisions: A research framework and literature review. International Journal of Accounting Information Systems 1 (3): 178-203.
    • (2000) International Journal of Accounting Information Systems , vol.1 , Issue.3 , pp. 178-203
    • O'Donnell, E.1    David, J.2
  • 28
    • 0036017574 scopus 로고    scopus 로고
    • Error detection by industry-specialized teams during sequential audit review
    • Owhoso, V. E., W. F. Messier, Jr., and J. G. Lynch, Jr. 2002. Error detection by industry-specialized teams during sequential audit review. Journal of Accounting Research 40 (3): 883-900.
    • (2002) Journal of Accounting Research , vol.40 , Issue.3 , pp. 883-900
    • Owhoso, V.E.1    Messier Jr., W.F.2    Lynch Jr., J.G.3
  • 29
    • 0012986144 scopus 로고    scopus 로고
    • Theory and experimentation in studies of audit judgments and decisions: Avoiding common research traps
    • Peecher, M., and I. Solomon. 2001. Theory and experimentation in studies of audit judgments and decisions: Avoiding common research traps. International Journal of Auditing 5: 193-203.
    • (2001) International Journal of Auditing , vol.5 , pp. 193-203
    • Peecher, M.1    Solomon, I.2
  • 31
    • 0008461127 scopus 로고
    • Explanation-based decision making: Effects of memory structure on judgment
    • _, and _. 1988. Explanation-based decision making: Effects of memory structure on judgment. Journal of Experimental Psychology: Learning, Memory, and Cognition 14 (3): 521-533.
    • (1988) Journal of Experimental Psychology: Learning, Memory, and Cognition , vol.14 , Issue.3 , pp. 521-533
  • 32
    • 0002199754 scopus 로고
    • Working-paper order effects and auditors' going-concern decisions
    • Ricchiute, D. 1992. Working-paper order effects and auditors' going-concern decisions. The Accounting Review 67 (1): 46-58.
    • (1992) The Accounting Review , vol.67 , Issue.1 , pp. 46-58
    • Ricchiute, D.1
  • 33
    • 0003670522 scopus 로고
    • Evanston, IL: Northwestern University Press
    • Schank, R. 1995. Tell Me A Story. Evanston, IL: Northwestern University Press.
    • (1995) Tell Me a Story
    • Schank, R.1
  • 34
    • 0001930341 scopus 로고
    • An assessment of laboratory experiments in accounting
    • Swieringa, R., and K. Wieck. 1982. An assessment of laboratory experiments in accounting. Journal of Accounting Research (Supplement): 56-117.
    • (1982) Journal of Accounting Research , Issue.SUPPL. , pp. 56-117
    • Swieringa, R.1    Wieck, K.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.