Joint Audit

Joint Audit

Author: United States Accounting Office (GAO)

Publisher: Createspace Independent Publishing Platform

Published: 2018-06-15

Total Pages: 38

ISBN-13: 9781721204113

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Joint Audit: Lessons Learned


Joint Audit - A Means to Reduce Bias and Enhance Scepticism in Financial Statement Audits?

Joint Audit - A Means to Reduce Bias and Enhance Scepticism in Financial Statement Audits?

Author: Oliver Marnet

Publisher:

Published: 2019

Total Pages: 44

ISBN-13:

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This paper proposes a contribution of joint audit to audit quality through the mitigation of cognitive bias during the audit process, a potential largely overlooked in the prior literature. With reference to social and psychological factors impacting the quality of auditor hypothesis formation and the search for corroborating evidence, we contend that cognitive bias particularly affects the application and maintenance of an appropriate level of professional scepticism. Building on the extant literature on bias and heuristics in single audit arrangements, the paper suggests that the impact of these factors on audit quality may be less pronounced under some joint audit arrangements than for a single engagement team. Mitigating bias, in turn, could enable a more consistent application of an appropriate level of professional scepticism, an attitude of critical importance to audit quality. We review and evaluate theoretical frameworks derived from extant research to guide future applied studies and extend the discussion on bias and professional scepticism in audit, presenting a novel and previously ignored role for joint audit arrangements.


Code of Federal Regulations

Code of Federal Regulations

Author:

Publisher:

Published: 2017

Total Pages: 670

ISBN-13:

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Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.


Joint Audit

Joint Audit

Author: Gerard Blokdyk

Publisher: Createspace Independent Publishing Platform

Published: 2018-05-29

Total Pages: 136

ISBN-13: 9781720365891

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What are the short and long-term Joint audit goals? What are the revised rough estimates of the financial savings/opportunity for Joint audit improvements? Have you identified your Joint audit key performance indicators? How can skill-level changes improve Joint audit? What are all of our Joint audit domains and what do they do? This breakthrough Joint audit self-assessment will make you the entrusted Joint audit domain leader by revealing just what you need to know to be fluent and ready for any Joint audit challenge. How do I reduce the effort in the Joint audit work to be done to get problems solved? How can I ensure that plans of action include every Joint audit task and that every Joint audit outcome is in place? How will I save time investigating strategic and tactical options and ensuring Joint audit costs are low? How can I deliver tailored Joint audit advice instantly with structured going-forward plans? There's no better guide through these mind-expanding questions than acclaimed best-selling author Gerard Blokdyk. Blokdyk ensures all Joint audit essentials are covered, from every angle: the Joint audit self-assessment shows succinctly and clearly that what needs to be clarified to organize the required activities and processes so that Joint audit outcomes are achieved. Contains extensive criteria grounded in past and current successful projects and activities by experienced Joint audit practitioners. Their mastery, combined with the easy elegance of the self-assessment, provides its superior value to you in knowing how to ensure the outcome of any efforts in Joint audit are maximized with professional results. Your purchase includes access details to the Joint audit self-assessment dashboard download which gives you your dynamically prioritized projects-ready tool and shows you exactly what to do next. Your exclusive instant access details can be found in your book.


FCC Record

FCC Record

Author: United States. Federal Communications Commission

Publisher:

Published: 1998

Total Pages: 808

ISBN-13:

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