Auditing: A Journal of Practice & Theory articles from March 1998

Auditing: A Journal of Practice & Theory archives from March 1998

Evaluating the sufficiency of causes in audit analytical procedures.
March 22, 1998... SUMMARY When auditors perform analytical procedures, one concern is that they may render an incorrect conclusion about an observed fluctuation. In this paper, we argue that one way that auditors might make this kind of judgment mistake...

An empirical investigation of the relationship between the computerization of accounting systems and the incidence and size of audit differences.
March 22, 1998... SUMMARY The decade of the 1980s saw a surge in research examining the empirical characteristics of audit differences detected in audit engagements. This paper examines the differential impact of computerization on common attributes of...

Evidence on auditor and investor materiality thresholds resulting from equity-for-debt swaps.
March 22, 1998... SUMMARY Despite the user-oriented nature of the concept of materiality, little research addresses how financial statement users' implied materiality judgments correspond with auditors' implied materiality judgments. We descriptively...

Detecting and estimating misstatement in two-step sequential sampling with probability proportional to size.
March 22, 1998... SUMMARY This article presents an improved two-step sequential sampling procedure which facilitates efficient and effective auditing and accounting applications. The sampling objective is to obtain a reliable estimate whose precision is...

Allocating internal audit resources to minimize detection risk due to theft.
March 22, 1998... SUMMARY We analyze internal audit resource allocation strategies and employee theft strategies in a setting in which there are many asset types or "locations" controlled by a single employee where theft can occur. The term "location"...