Tax Services Improve Audits, Says Study
- TAX CASE REVIEW. Beattle, Vivien; Brandt, Richard; Fearnley, Stella // Accountancy;Jul97, Vol. 120 Issue 1247, p82
Explores issues related to auditor independence in Great Britain. Threats to auditor independence; Regulatory changes affecting auditor independence; Factors enhancing auditor independence.
- The effects of engagement factors on auditor independence: Canadian evidence. Emby, Craig; Davidson, Ronald A. // Journal of International Accounting, Auditing & Taxation;1998, Vol. 7 Issue 2, p163
Examines sources and consequences of several external influences on the relative negotiating power of auditors and their clients. Case describing an auditor-client dispute over disclosure of a contingent liability; Finding that auditors are less likely to insist on disclosure of liability when...
- An experimental study of users� responses to qualified audit reports in China. Lin, Z. Jun; Tang, Qingliang; Xiao, Jason // Journal of International Accounting, Auditing & Taxation;2003, Vol. 12 Issue 1, p1
This paper presents the results of an experimental study on users� responses to the qualification of audit reports in China. By employing the type of audit report (e.g., unqualified vs. qualified auditor opinion) as a manipulated variable in the experiment, we found mixed responses from the...
- Why Not Ask the Customer? Keys, Jr., E. Theodore // Internal Auditor;Aug99, Vol. 56 Issue 4, p75
Discusses the importance of an audit of employee scheduling, which leads to improvements for customers. Details of several audit investigations; Roles of an internal auditor.
- Dubious Bond Deal. Jacka, J. Mike // Internal Auditor;Dec2000, Vol. 57 Issue 6, p75
Presents several stories shared by auditors. Result of a review of reinsurance reimbursements conducted by an internal auditor for an insurance company; Assignment received by an auditor to investigate a company employee who was suspected of wrongdoing; Discovery of calculating revenue...
- In Times of Adversity. Salierno, David // Internal Auditor;Apr2009, Vol. 66 Issue 2, p7
The article discusses various reports published within the issue, including one by Neil Baker about auditing during an economic downturn and another by Richard Chambers exploring issues affecting the auditing profession.
- Consensus of Audit Judgement in the Post-Modernist Era. Saleh, Norman Mohd; Hassan, Mohamat Sabri // International Journal of Management;Jun99, Vol. 16 Issue 2, p266
Focuses on a study which presented an alternative route to understanding auditor's judgement and some issues behind group process and consensus. Theoretical background; Roles of auditors; Methodology of the study; Conclusion.
- LAW. // Accountancy;Jun82, Vol. 93 Issue 1066, p5
Discusses the Court of Session's ruling on the case of Twomax Ltd and Goode v Dickinson, McFarlane & Robinson and Gordon v Dickinson, McFarlane & Robinson, of interest to auditors in Scotland. Background of the case; Recognition of open-ended liability for the auditing profession.
- The Multipurpose Audit. Staats, Elmer B. // Management Review;Jun71, Vol. 60 Issue 6, p15
Advises auditors on conducting a financial, management or program audit. General principles of auditing; Identification of problem areas; Testing of the effectiveness of procedures; Development of audit findings.
- The Influence Of Nonaudit Services On Perceptions Of Auditor Independence. Jenkins, J. Gregory; Krawczyk, Kathy // Journal of Applied Business Research;Summer2001, Vol. 17 Issue 3, p73
This paper examines how nonaudit services influence public perceptions of auditor independence. Recent expansion of these services by public accounting firms has caused some to question whether auditors who provide nonaudit services to audit clients can remain independent of their clients....