Table of contents
Audit Fees: : The Effects of Auditee, Auditor and Industry Differences
Iain Gerrard, Keith Houghton, David WoodliffThe mathematical modelling of audit fees has emerged in research as onemeans by which the factors which explain the level and variability ofaudit fees can be examined. Existing…
4243
Public Accounting Work Experience: The Influence of Demographic and Organizational Attributes
Timothy J. FogartyThe work experience of individuals in public accounting is important fora variety of personal and organizational purposes. Work experience isdivisible analytically into work…
1557
Management′s Report on Internal Control, and the Accountant′s Response
C. Richard Aldridge, Janet L. ColbertInternal Control – Integrated Framework (COSO Report, 1992) definesinternal control, suggests a framework for internal control, andpresents criteria to use in evaluating controls…
25354
The External Auditor′s Consideration of the Internal Audit Function
Alan Reinstein, Gerald H. Lander, Thomas A. GavinStatement on Auditing Standards (SAS) 65 was issued in April 1991 toclarify various aspects of the working relationship that should existbetween external and internal auditors…
4563
ISSN:
0268-6902Online date, start – end:
1986Copyright Holder:
Emerald Publishing LimitedOpen Access:
hybridEditor:
- Professor Jie Zhou