Table of contents
Analytical Procedures for Management Accountants and Auditors
Janet L. ColbertAnalytical procedures entail estimating an expected value for an accountand comparing the estimation to the book value. External auditors makeextensive use of analytical…
Local Area Networks: : A Realistic Audit Approach
Dan KinneInformation systems auditors continue to encounter a proliferation oftechnologies demanding their attention and expanding the scope of theiraudit activities. The auditor faces the…
Investors′ Prior Expectations of Audit Opinions
Teck‐Min ChooResearch studies on the information content of audit opinions haveproduced conflicting results. One possible reason could be that thesestudies did not incorporate investors′ prior…
Special Projects by Internal Auditors
Richard L. Ratliff, James W. Brackner, Steven H. HanksThe science and discipline of management have undergone some remarkablechanges in recent years. These changes affect virtually every part oforganizations, including internal…
Third Party Liability: The Auditor′s Lament
Barry J. Cooper, Mei Ling BarkoczyThe expectations of users of financial statements have risen in recentyears and this phenomenon has impacted directly on auditors who are nowbecoming increasingly prone to third…
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou