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Analytical procedures entail estimating an expected value for an account and comparing the estimation to the book value. External auditors make extensive use of analytical procedures. By applying analytical procedures before the external audit is performed, the management accountant can locate...
Information systems auditors continue to encounter a proliferation of technologies demanding their attention and expanding the scope of their audit activities. The auditor faces the problem of management expecting adequate audit coverage even though it is impossible to be an expert in all...
Research studies on the information content of audit opinions have produced conflicting results. One possible reason could be that these studies did not incorporate investors′ prior expectations of the audit opinions which would be issued. Attempts to model investors′ prior expectations have,...
The science and discipline of management have undergone some remarkable changes in recent years. These changes affect virtually every part of organizations, including internal auditing. One impact has been an increase in what are known as special projects conducted by internal auditors. Notes...
The expectations of users of financial statements have risen in recent years and this phenomenon has impacted directly on auditors who are now becoming increasingly prone to third party action. The duty of care expected of an auditor has been established for some time and has been refined by a...
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