Citations with the tag: AUDITORS
Results 1 - 50
- Audits key to managing risk.
Unsworth, Edwin // Business Insurance; 06/15/98, Vol. 32 Issue 24, p32
Discusses the role of an auditor in an insurance company. How the role of the auditor is more focused on providing information about current and potential future risks and their management; Statements made by Michael Green, a partner specializing in business risk consulting with Ernst and Young...
- Adding value to audits.
Elliott, Robert K.; Jacobson, Peter D. // CA Magazine; Nov97, Vol. 130 Issue 9, p35
Focuses on auditing with emphasis on its effects on the future of young people trained as auditors. Condition of accounting and auditing revenues in the United Staes for the past seven starting from 1997; Information on the challenges faced by economic decision makers; Way in which assurance...
- POB names special advisory panel on auditor independence.
Elliott, Robert K.; Jacobson, Peter D. // CPA Journal; May94, Vol. 64 Issue 5, p12
Reports on the special panel formed by the Public Oversight Board to inquire into matters relating to auditor objectivity and independence. Members of the panel; Responsibilities.
- Say, `ahhh...' diagnosing client health--an emerging opportunity for auditors.
Quay, John; Goldstein, Michael // CPA Journal; Aug96, Vol. 66 Issue 8, p67
Focuses on the management opportunities for auditors in the United States. Ways on how to improve and expand the traditional audit; Making more audited information more extensive and more timely for users; Advantage of benchmarking; Role of auditors in diagnostic surveys.
- Independence board issues invitation to comment.
Quay, John; Goldstein, Michael // CPA Journal; Sep98, Vol. 68 Issue 9, p73
Reports on the Independence Standards Board's issuance of an invitation to comment on a proposed recommendation on auditing firm's independence under applicable rules of the United States Securities & Exchange Commission. Reports to the issued by auditors to the board; Issues from the proposal.
- The private lives of internal auditors.
Kimmell, Dennis Lee; Kreiser, Larry A. // Internal Auditor; Oct94, Vol. 51 Issue 5, p42
Looks at internal auditors from the personal side. Reasons for becoming internal auditors; Leisure activities; Typical household; Financial background; Health considerations; Retirement expectations.
- Growing new dendrites.
Graham, Anne // Internal Auditor; Feb95, Vol. 52 Issue 1, p5
Stresses the need of internal auditors to engage in activities that require thinking in order to cope with the changing technologies and workplace. Shift in the needs of management and organizations; Knowledge in harnessing emerging technologies.
- Objectivity--or else.
Felten, David M. // Internal Auditor; Feb95, Vol. 52 Issue 1, p30
Urges auditors to practice sensitivity with clients while maintaining an adequate level of objectivity. Genuine practice of open door policy; Success in listening audit-related concerns; Open discussion of audit planning with the auditees; Effective assistance to auditees' recognition and...
Theodore, E. // Internal Auditor; Feb95, Vol. 52 Issue 1, p57
Presents accounts of the experience of internal auditors. Includes the recommendation given by an auditor in correcting the inefficient disbursement cycle of a company's account payable system; Elimination of unnecessary report distributed by a data center clerk; Implementation of an internal...
- NHS internal auditors hold their own.
Chapman, Christy // Internal Auditor; Dec95, Vol. 52 Issue 6, p11
Reports that in-house internal audit providers are holding their own in market tests with private providers in Great Britain, according to the British National Health Service Executive.
- More power to the bean counters.
McCormack, Mark // New Zealand Management; Jun98, Vol. 45 Issue 5, p22
Discusses ways to change the negative perception of internal auditors and their responsibilities within a corporate setting. Evolution of roles played by auditors within a company; Ways to expose auditor to situations where executives usually do not welcome them; Involvement of auditors in...
- An empirical examination of a model of the turnover...
Quarles, Ross // Journal of Applied Business Research; Winter94, Vol. 10 Issue 1, p73
Presents a study which proposes a turnover model for information systems (IS) auditors, in order to identify the factors related to turnover intentions among those professionals. Factors under the direct control of management which affect the turnover intentions for the samples of IS auditors...
- A study of the importance of certain attributes to...
Hermanson, Roger H.; Plunkett, Linda M. // Journal of Applied Business Research; Winter94, Vol. 10 Issue 1, p101
Focuses on the auditor selection process, and the importance of accounting firm characteristics, reputation, personnel, industry experience, and fee, to the selection of audit firms by publicly-traded corporations. Reference to previous studies on auditor selection; Method used to measure the...
- Research studies.
Rayner, Michael H. // CA Magazine; Jun/Jul95, Vol. 128 Issue 5, Dialogue p3
Presents the report entitled `Professional Judgement and the Auditor,' published by a Studies Group chaired by Doug Low. Study's scope and coverage; Issues considered; Contact information.
- Auditors' new fraud detection rule.
Demery, Paul // Practical Accountant; Mar97, Vol. 30 Issue 3, p22
Focuses on the increased responsibilities and opportunities for auditors in the United States. Careful planning of company financial statement audits; Identification of material misstatements caused by fraud; Release of standard on fraud detection; Need for standards regarding internal controls...
- Improve auditing integrity, says POB.
Demery, Paul // Practical Accountant; Dec94, Vol. 27 Issue 12, p50
Presents the US Public Oversight Board's (POB) report entitled `Strengthening the Professionalism of the Independent Auditor.' Report's recommendations; Contact information.
- Letter of sensibility.
Demery, Paul // CPA Journal; Nov95, Vol. 65 Issue 11, p10
Focuses on the job of the independent auditor. Similarity of the auditor's job to that of the police force; Uncovering fraudulent practices.
- Watchdogs on a leash.
McIlwraith, Ian // Bulletin with Newsweek; 07/23/96, Vol. 116 Issue 6030, p42
Focuses on the role of auditors general in Australia. Job description and responsibilities; Importance of the auditors to the government; Problems encountered according to several auditors; Other concerns by auditors.
- Changing landscape.
Russell, John // Waste News; 12/16/96, Vol. 2 Issue 31, p1
Reports on the conflict faced by waste audit firms in New York. Effects of the price war towards the auditors; Details on the changes in prices; Comments from President of Envirotron Limited, James H. Fitzgerald.
- Audits offer value.
Russell, John // Waste News; 12/16/96, Vol. 2 Issue 31, p8
Editorial. Reports on the tough times faced by waste auditors in New York City. Impact that the waste generators in New York is a valuable lesson in other counties; Details on the management of waste.
- The auditing marketplace.
Simunic, Dan A.; Stein, Michael T. // CA Magazine; Jan/Feb95, Vol. 128 Issue 1, p53
Examines the economics of auditing services in Canada. Competition among audit firms; Product differentiation; Audit pricing studies; Stock price reactions; Auditor choice; Litigation; `Lowball pricing'; Gap between academic research and public practice.
- Resignation or abdication-the credibility of auditor resignation statements.
Dunn, John; Stewart, Margaret // Accounting Forum; Mar1999, Vol. 23 Issue 1, p35
The accountancy profession claims to achieve high standards of integrity and openness in the provision of its services. These claims are tested by a study of the circumstances surrounding 340 auditor resignations. UK company law requires a statement of any circumstances associated with the...
- Auditor rotation: A bad governance idea.
Wallace, Wanda A. // Directors & Boards; Spring2004, Vol. 28 Issue 3, p14
Assesses auditor rotation proposal. Tenure of auditors; Incidence of auditor change; Function of an auditor's industry expertise.
- Auditor liability.
Dorgan, Sean // Accountancy Ireland; Jun97, Vol. 29 Issue 3, p3
Opinion. Reports on the problem related to the unlimited exposure of auditors to liability arising from litigation in Ireland. Efforts to initiate legal changes in order to attract professional service firms; Effect of the legal framework of placing a risk of personal ruin on auditors.
- Seeking Internal Audit Excellence.
Teh, Aloysius // Chartered Accountants Journal; Sep98, Vol. 77 Issue 8, p18
Reports that internal auditors must embrace the complexity of the 1990s business environment in New Zealand. Reference to the survey `Pursuing Internal Audit Excellence,' which was endorsed by the Institute of Chartered Accountants of New Zealand; Challenges facing internal auditors; Role of...
- 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...
- Legislators see urgency of liability issue.
Lin, Z. Jun; Tang, Qingliang; Xiao, Jason // CA Magazine; Winter97 Supplement, Vol. 130 Issue 1, p1
Reports on the issue of auditors' liability in Canada. Emphasis on the urgency of the issue; Campaign initiation by the Canadian Institute of Chartered Accountants (CICA) in Ottawa, Ontario, Canada; Appearance of the CICA representatives; Investigation of the questions identified by the Senate...
- Continuous process improvement: A dilemma for auditors.
Ladry, Steven P.; Fukuhara, Ann // CPA Journal; Aug96, Vol. 66 Issue 8, p56
Describes the impact of developments in management techniques on auditors. Objectives of process improvement techniques; Internal control challenges; Purchasing examples.
- Random Thoughts From a Contrarian.
Harris, Martin S. // CPA Journal; Mar1999, Vol. 69 Issue 3, p10
Suggests that many of the changes that are taking place and have been proposed for the accounting profession are not in the public's best interest. Effect on public's perception of certified public accountants (CPA); Reason the rest of the CPA profession thinks that it must also branch out into...
Harris, Martin S. // Corporate Board; May/Jun2002, Vol. 23 Issue 134, p26
Reports business developments in the U.S. as of June 2002. Expansion of fraud guidance for auditors; Changes in financial reporting and monitoring systems in the wake of bankruptcy of Enron; Manipulation of revenue.
- The 1994 job market.
Oxner, Thomas H.; Kusel, Jimie // Internal Auditor; Jun94, Vol. 51 Issue 3, p24
Presents the results of a study conducted by the authors on the internal auditing job market in the United States. Changes in the authorized size of internal auditing staffs; Expected staff turnover rates; Categories.
- Trends in the job market.
Oxner, Thomas H.; Kusel, Jimie // Internal Auditor; Jun96, Vol. 53 Issue 3, p20
Reports on the job prospects of internal auditors in Canada and the United States. Expected new hires and staff turnover; Average number of years internal auditors remain on staff; Educational background most desired for internal auditor candidates; Staff, manager, supervisor and director salaries.
- Career strategies for turbulent times.
Harrington, Lawrence J.; Shepard, Marcie // Internal Auditor; Jun96, Vol. 53 Issue 3, p48
Provides career advice to internal auditors. Career planning at Aetna Life & Casualty; Establishment of a career goal; Creation of a marketing plan; Self-development plan; Thinking of one's self as a business; Working with a professional career counselor. INSET: Success strategies..
- The `holding out' issue.
Baker, Jack D.; Hanson, Randall K. // Internal Auditor; Feb97, Vol. 54 Issue 1, p62
Addresses issues on the use of Certified Public Accountant (CPA) designation by internal auditors who were able to pass CPA board examinations. Holding out restriction; Reasons for strict use of CPA designation; Credentials and CPA designation. INSETS: Public accounting in the U.S.;Attorney...
- The life of a traveler.
Dix, Sally // Internal Auditor; Jun97, Vol. 54 Issue 3, p49
Presents the author's business travel experiences with her internal auditor team on AirTouch Communications, Incorporated in and outside the United States. Focus of their travel; Challenges faced; Her perspective as a managing director.
- 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...
- The Communications Contract.
Loss, James M. // Internal Auditor; Dec2000, Vol. 57 Issue 6, p88
Discusses the conditions that can help to enhance important professional relationships and ensure that the lines of communications are kept open. How the auditor and customer can achieve mutual understanding; Reason some customers may be afraid to confront an auditor with their concerns;...
- Irreconcilable Differences.
Jacka, J. Mike // Internal Auditor; Aug2002, Vol. 59 Issue 4, p69
Discusses several financial fraud cases in the U.S. Background on the cases; Details of the investigations conducted by internal auditors to determine the fraudulent activities; Actions taken by the auditors and managers regarding the employees involved.
- 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.
- Andersen and Wouters: The Fate of MDPs in Western Europe.
Melnitzer, Julius // Corporate Legal Times; Jul2002, Vol. 12 Issue 128, p4
Focuses on the European Court of Justice's ruling upholding a Dutch ban on multidisciplinary partnerships between lawyers and auditors. Effects of the decision on the practice of accountants.
- Auditors' liability to third parties under common law: Traditional approaches and recent trends.
Tucker, James J.; Zurich, John // Ohio CPA Journal; Aug93, Vol. 52 Issue 4, p25
Examines the diversity in the approaches to determine auditors' liability for negligence to third parties under common law. `Ultramares Corp. v. Touche,' `Rusch Factors Inc. v. Levin,' `Rosenblum Inc. v. Adler' and `Bily v. Arthur Young & Co.' cases; Liability to primary, foreseen and...
- 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.
Saleh, Norman Mohd; Hassan, Mohamat Sabri // 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.
- DISTRICT SOCIETIES.
Saleh, Norman Mohd; Hassan, Mohamat Sabri // Accountancy; Aug83, Vol. 94 Issue 1080, p30
Reports on news and developments concerning various organizations of accountants and auditors in Great Britain. Appointment of London Society chairman Brian Worth; Appointment of Manchester Society president E. R. Ainsworth; Appointment of Birmingham and West Midlands Society president Anthony...
- RAB changes QMS auditor certification.
Saleh, Norman Mohd; Hassan, Mohamat Sabri // Quality; Nov96, Vol. 35 Issue 11, p22
No abstract available.
- Selecting a CPA as crucial as selecting a doctor.
Auer, Tonie // Fort Worth Business Press; 12/01/2000, Vol. 13 Issue 32, p13
Discusses tips on selecting a certified public accountant (CPA). Characteristics of a good CPA; Background check on CPA.
- 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.