2002c exposure draft of seven statements on auditing

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Unformatted text preview: Risk and Materiality in Conducting an Audit. Statement on Auditing Standards No. 47. New York, NY: AICPA. ———. 1988. The Auditor’s Responsibility to Detect and Report Errors and Irregularities. Statement on Auditing Standards No. 53. New York, NY: AICPA. ———. 1995. Consideration of Internal Control in a Financial Statement Audit: An Amendment to Statement on Auditing Standards No. 55. Statement on Auditing Standards No. 78. New York, NY: AICPA. ———. 1997. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 82. New York, NY: AICPA. ———. 2000. Panel on Audit Effectiveness Oversight Report and Recommendations. Stamford, CT: FASB. ———. 2002a. Audit Documentation. Statement on Auditing Standards No. 96. New York, NY: AICPA. ———. 2002b. Consideration of Fraud in a Financial Statement Audit. Statement on Auditing Standards No. 99. New York, NY: AICPA. ———. 2002c. Exposure Draft (of Seven Statements on Auditing Standards Related to Audit Risk). New York, NY: AICPA. Ashton, A. H. 1991. Experience and error frequency knowledge as potential determinants of audit expertise. The Accounting Review 66 (2): 218–239. Ayers, S., and S. Kaplan. 1998. Potential differences between engagement and risk review partners and their effect on client acceptance judgments. Accounting Horizons (2): 139–153. Beasley, M. S., J. V. Carcello, D. R. Hermanson, and P. D. Lapides. 2000. Fraudulent financial reporting: Consideration of industry traits and corporate governance mechanisms. Accounting Horizons 14 (4): 441–454. Beaulieu, P. R. 1994. Commercial lenders’ use of accounting information in interaction with source credibility. Contemporary Accounting Research 11 (1): 557–585. ———. 2001. The effects of judgments of new clients’ integrity upon risk judgments, audit evidence, and fees. Auditing: A Journal of Practice & Theory 20 (2): 85–100. Committee of Sponsoring Organizations (COSO). 1999. Fraudulent Financial Reporting: 19...
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This note was uploaded on 11/11/2010 for the course MIS BMBM31101 taught by Professor Ms.sara during the Spring '10 term at Asian Institute of Management.

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