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Volumn 12, Issue 3, 1997, Pages 123-134

Analytical procedures for new and matured industries

Author keywords

Analytical hierarchy process; Auditing; Industry

Indexed keywords


EID: 84986043658     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909710160997     Document Type: Article
Times cited : (3)

References (19)
  • 6
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    • Analytical review procedures in planning the audit: an application study
    • Spring
    • Holder, W.W. (1983), “Analytical review procedures in planning the audit: an application study”, Auditing: A Journal of Practice & Theory, Spring, pp. 100-7.
    • (1983) Auditing: A Journal of Practice & Theory , pp. 100-107
    • Holder, W.W.1
  • 7
    • 0000248573 scopus 로고
    • Audit detection of financial statement errors
    • October
    • Hylas, R.E. and Ashton, R.H. (1982), “Audit detection of financial statement errors”, The Accounting Review, October, pp. 751-65.
    • (1982) The Accounting Review , pp. 751-765
    • Hylas, R.E.1    Ashton, R.H.2
  • 8
    • 84986085105 scopus 로고
    • Statement of auditing guideline (SAG) 13: analytical procedures
    • Institute of Certified Public Accountants of Singapore (ICPAS), Singapore
    • Institute of Certified Public Accountants of Singapore (ICPAS) (1991), “Statement of auditing guideline (SAG) 13: analytical procedures”, Members’ Handbook Volume II, Singapore.
    • (1991) Members’ Handbook Volume II
  • 9
    • 84986067435 scopus 로고
    • Audit risk assessment: a discussion and illustration of the interrelated nature of statements on auditing standards
    • Summer
    • Konrath, L. (1990), “Audit risk assessment: a discussion and illustration of the interrelated nature of statements on auditing standards”, The Woman CPA, Summer, pp. 14-16.
    • (1990) The Woman CPA , pp. 14-16
    • Konrath, L.1
  • 10
    • 84986024826 scopus 로고
    • Analytical procedures in reviews of non-public companies
    • April
    • Kunitake, W.K. and Glezen, G.W. (1990), “Analytical procedures in reviews of non-public companies”, The Practical Accountant.April, pp. 60-9.
    • (1990) The Practical Accountant , pp. 60-69
    • Kunitake, W.K.1    Glezen, G.W.2
  • 11
    • 0002549797 scopus 로고
    • An investigation of the use of preliminary analytical review to provide substitute audit evidence
    • Spring
    • Loebbecke, J.K. and Steinbart, P.J. (1987), “An investigation of the use of preliminary analytical review to provide substitute audit evidence”, Auditing: A Journal of Practice & Theory, Spring, pp. 74-89.
    • (1987) Auditing: A Journal of Practice & Theory , pp. 74-89
    • Loebbecke, J.K.1    Steinbart, P.J.2
  • 15
    • 0002546908 scopus 로고
    • Empirical evidence on the changing role of analytical review procedures
    • Spring
    • Tabor, R.H. and Willis, J.T. (1985), “Empirical evidence on the changing role of analytical review procedures”, Auditing: A Journal of Practice & Theory, Spring, pp. 93-109.
    • (1985) Auditing: A Journal of Practice & Theory , pp. 93-109
    • Tabor, R.H.1    Willis, J.T.2
  • 16
    • 84986067402 scopus 로고
    • The influence of auditor and client characteristics on auditor use of analytical procedures
    • Fall
    • Tandy, P.R. (1992), “The influence of auditor and client characteristics on auditor use of analytical procedures”, Journal of Applied Business Research, Fall, pp. 87-96.
    • (1992) Journal of Applied Business Research , pp. 87-96
    • Tandy, P.R.1
  • 17
    • 84986021245 scopus 로고
    • Analytical review developments in practice: misconceptions, potential applications, and field experience
    • Price Waterhouse Conference, San Diego, CA
    • Wallace, W.A. (1982), “Analytical review developments in practice: misconceptions, potential applications, and field experience”, Price Waterhouse Conference, San Diego, CA.
    • (1982)
    • Wallace, W.A.1
  • 18
    • 0024813278 scopus 로고
    • Rationalization and diversification in the Scotch whisky industry, 1900-1939: another look at ‘old’ and ‘new’ industries
    • August
    • Weir, R. (1989), “Rationalization and diversification in the Scotch whisky industry, 1900-1939: another look at ‘old’ and ‘new’ industries”, The Economic History Preview, August, pp. 375-95.
    • (1989) The Economic History Preview , pp. 375-395
    • Weir, R.1
  • 19
    • 0000483248 scopus 로고
    • Identifying audit adjustments with attention-directing procedures
    • October
    • Wright, A. and Ashton, R. (1989), “Identifying audit adjustments with attention-directing procedures”, The Accounting Review, October, pp. 710-28.
    • (1989) The Accounting Review , pp. 710-728
    • Wright, A.1    Ashton, R.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.