Integrating business risk into auditor judgment about the risk of material misstatement: the influence of a strategic-systems-audit approachAuditing standards direct auditors to consider business risk and other risk factors when they evaluate the overall risk of material misstatement during the planning phase of an audit....
Quota club international expense report 1993... Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement....
Applying systems-thinking to reduce check-the-box decisions in the audit of complex estimates... As expected, however, auditors who adopt a systems-thinking perspective are better able to apply both the prescriptive and judgment-based standards, resulting in less check-the-box decisions related to material misstatement decisions, but not to material weakness decisions....
An exploration of differences in auditors' and users' perceptions of key terms used to define auditors' responsibilities...terms.auditor perceptions; user perceptions; material misstatement; accounting performance; auditing performance; performance evaluation; auditor communication; audit reporting; fraud; cluster analysis; Pathfinder; multidimensional...
