...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Auditing >A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks
【24h】

A Review and Model of Auditor Judgments in Fraud-Related Planning Tasks

机译：与欺诈有关的计划任务中审核员判断的回顾和模型

获取原文
获取原文并翻译 | 示例
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

In this paper, I develop a model that describes auditor and fraud risk factor characteristics that I expect to affect auditor performance in fraud-related planning tasks (i.e., fraud hypothesis generation, risk assessment, and audit program modification). I expect that auditor knowledge, especially fraud knowledge, will significantly affect auditor performance in audit program modification tasks through its effects on fraud risk factor identification and hypothesis generation. Further, due to fraud's rarity, I expect that this knowledge is acquired primarily through indirect experience such as training rather than from direct experience and is enhanced when auditors have better problem solving skills and higher epistemic motivation. This is a significant departure from knowledge acquisition in other audit settings, and there is currently no evidence in the literature examining these relationships. I also propose that the diagnosticity of fraud risk factors and, specifically, the degree to which they support generation of specific testable fraud hypotheses affect auditors' ability to plan effective changes to audit programs. Finally, I review and summarize the extant fraud-related, audit planning literature and identify opportunities for future research.
机译：在本文中，我开发了一个模型，该模型描述了我希望影响与欺诈相关的计划任务（即欺诈假设生成，风险评估和审计程序修改）中的审计师绩效的审计师和欺诈风险因素特征。我希望审计师知识，尤其是欺诈知识，将通过其对欺诈风险因素识别和假设生成的影响，显着影响审计程序修改任务中的审计师绩效。此外，由于欺诈的稀有性，我希望这种知识主要是通过培训等间接经验获得的，而不是直接经验，并且当审计​​师具有更好的解决问题的技能和更高的认知动机时，这种知识会得到增强。这与其他审核环境中的知识获取有很大不同，并且目前没有文献检查这些关系。我还建议，欺诈风险因素的诊断性，尤其是它们支持生成特定的可测试欺诈假设的程度，会影响审计师规划有效变更审计程序的能力。最后，我回顾并总结了与欺诈相关的现有审计计划文献，并确定了未来研究的机会。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号