This is a preview. Log in through your library . Journal Information The Journal of Accounting Research publishes original research using analytical, empirical, experimental, and field study methods ...

The Auditing Standards Board issued eight standards with new guidance for auditors assessing risks and controls in financial statement audits. Auditors must consider risk and also determine a ...

Companies are always trying to do more with less. Senior executives will spend hours designing policies and programs to stretch dollars, resources and reduce costs. Committees are established for such ...

IMGCAP(1)][IMGCAP(2)]Current techniques used by auditors and taught to accounting students to evaluate financial statement information involve audit sampling and performing analytical procedures such ...