共查询到20条相似文献,搜索用时 15 毫秒
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This paper examines the effect of education on students' perceptions of the meaning of audit reports and the responsibilities and duties of auditors. A research instrument, utilising semantic differential scales designed to measure the messages communicated through audit reports, was administered to two groups of undergraduate students at the beginning and end of a semester and to auditors. The experimental group consisted of final year undergraduate accounting students enrolled in their first auditing unit. The control group consisted of final year undergraduate marketing students not enrolled in the auditing unit. The results of the study suggest that education may be an effective approach to narrowing or eliminating the audit expectation gap. 相似文献
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The concept of adequate planning in-cludes investigating a prospective clientbefore deciding whether to accept theengagement,obtaining an understanding ofthe client's business operations,and devel-oping an overall strategy to organize,coordinate,and schedule the activities ofthe audit staff.充分计划是指在决定是否接受业务委托之前对未来客户进行调查,了解客户的业务经营情况,以及制定一个总体审计策略来组织、协调和安排审计人员的工作。1.Obtaining clientsPublic accounting is a competitiveprofession,and … 相似文献
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This study examines the relative importance of the factors used by external auditors when valuating an internal audit function. The study also examines the consistency of external auditors in making evaluations of an internal audit function. The factors used are based on Statement of Auditing Practice AUP 2 “Using the Work of an Internal Auditor” and a similar study conducted in the U.S.A. The two factors which this study finds to be the most significant are ‘technical competence’ and ‘due professional care’. The study finds a high degree of consensus across the respondents with respect to the evaluation of the internal audit function, and a high degree of insight and stability in their judgements. 相似文献
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《The British Accounting Review》1999,31(2):225-254
Audit firms have been given the option to incorporate only within the last 5 years. Since then, audit firms have chosen to change legal form, switching from partnerships to corporations. This paper investigates the governance effects of both the partnership and corporation form. I argue that although audit firms may adopt the legal form of corporation, the organizational characteristics of partnerships will be efficient in the current audit market and will be largely retained when firms switch legal forms. Some propositions are derived based on incomplete contracting theory that outlines complementary attributes of each organizational form. These propositions are illustrated by an in-depth case study of KPMG in the Netherlands, an audit firm that has recently made the transition. 相似文献
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THE DETERMINANTS OF AUDIT FEES: SOME EMPIRICAL MODELS 总被引:2,自引:0,他引:2
This paper proposes a model of audit fee determination based upon size and other characteristics of the auditee and the auditor, and upon whether there has been a recent change of auditor (which might lead to a low-balling effect). A novel feature of the model is that auditee size is measured in two dimensions, sales and assets, and is allowed to have a quadratic relationship with audit fee. The model was estimated for a sample of large listed UK companies for the years 1981 to 1988. The results support the low-balling hypothesis and also provide insights into the distinctive role of the Big 8 firms in the audit market. 相似文献
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Many non-U.S. national stock exchanges have amended their listing standards to require audit committees during the last two decades, while U.S. national stock exchanges have recently amended their listing standards in response to recommendations made by the Blue Ribbon Committee on Improving the Effectiveness of Corporate Audit Committees (BRC). These new listing requirements for U.S. registrants (SEC Form 10-K filers) provide an opportunity to contrast and examine requirements for audit committee structure and membership of non-U.S. registrants (SEC Form 20-F filers). Recognizing that the International Accounting Standards Board has identified a “core” set of basic accounting standards in international filings accentuates the need to have uniform requirements for audit committees. This paper argues that requirements for audit committees should be consistent to improve financial reporting in a global securities marketplace. Results suggest that boards of directors and their audit committees of non-U.S. sample firms before the enactment of the U.S. requirements will need to exhibit greater alignment of their audit committee’s structure and composition with the recent U.S. requirements for audit committees. 相似文献
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This paper examines the existence and nature of the expectation gap in Australia and whether recent changes to the wording of audit reports have affected that gap. A mail questionnaire was completed by auditors, accountants, directors, creditors, shareholders and undergraduate students. There was a gap between auditors and the various user groups under the old report wording prior to the issuance of the revised AUP 3. The modified wording in the revised AUP 3 had a significant impact on beliefs about the nature of an audit and the relative responsibilities of auditors and management. The modified wording eliminated some of the differences, but also created some new differences in beliefs about the messages communicated through audit reports. The auditing profession's fears about an expectation gap appear to be justified. 相似文献
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D. M. Gilling 《Accounting & Finance》1979,19(1):81-87
This paper examines the degree of audit concentration and audit specialization in local Government Auditing in Australia. The results cast new light on the structure of the audit profession in Australia and the role of medium sized and small audit firms in that structure. 相似文献
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This study tests whether the involvement of independent auditors in the design of an audit programme affects their subsequent audit work relating to that audit area. Two groups of subjects played roles in designing partial audit programmes for a particular account. They also evaluated partial audit programmes for another account designed by someone else. A third group merely evaluated partial audit programmes for both accounts. All subjects were informed that both audit programmes were implemented and of potential problems that could be attributed to either of the two accounts. Subjects were asked to allocate 15 hours to investigate either or both of the accounts in question. Our hypothesis was that auditors who had a role in designing a partial audit programme would allocate less audit effort to that account than auditors who had no role in the programme design. Comparisons of the hours allocated provided some support for this hypothesis. 相似文献
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This paper investigates the information content of qualified audit opinions. The announcement of a qualified audit opinion is expected to cause investors' beliefs about the firm to converge. This increase in consensus would be evidenced by an unexpected decrease in trading volume surrounding the initial public announcement. Proportional bid-ask spread changes are used to test for changes in information asymmetry due to the announcement. After controlling for the effects of earnings announcements, a significant trading volume reaction is found in the week of the announcement for a sample of firms traded over the counter. No significant difference in proportional bid-ask spread is found. The results suggest that qualified audit opinions do, indeed, convey information to the investing public and this information results in homogeneous beliefs about the firm. 相似文献
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