...
  • 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>Journal of information systems >SOX 404(b) Audits: Evidence from Auditing the Financial Close Process of the Accounting System
【24h】

SOX 404(b) Audits: Evidence from Auditing the Financial Close Process of the Accounting System

机译：SOX 404（b）审计：审计会计制度的财务密切进程的证据

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

Auditing Standard No. 5 requires that auditors integrate their evaluation of large issuers' internal control over financial reporting (ICFR) into their financial statement audit process, but the PCAOB warns that auditors may not adequately test related manual and systems internal controls. We use a multiple method approach to examine how auditors evaluate one important component of ICFR, the financial dose process, and whether they evaluate it differently when conducting a SOX 404(b) integrated versus a financial statement audit. Interviewees relied heavily on walkthroughs, and tended to perform only cursory reviews of entity-level controls related to the financial close process. In addition, they often failed to test the link between the general ledger and supporting systems, including evaluating related access controls. Financial statement-only auditors were more likely to re-perform key controls than rely on cursory walkthroughs. Auditors performing integrated audits appeared to over-rely on ICFR findings when conducting financial statement audits.
机译：审计标准5号要求审计师将对大型发行人的内部控制（ICFR）的内部控制的评估纳入其财务报告审计过程，但PCAOB警告审计师可能无法充分测试相关的手册和系统内部控制。我们使用多种方法方法来检查审计员如何评估ICFR，财务剂量过程的一个重要组成部分，以及它们在进行SOX 404（b）综合与财务报表审核的SOX 404（b）时评估它。受访者依赖于演练，并倾向于仅对与财务密切流程相关的实体级控制的库序评论。此外，它们通常未能测试总帐和支持系统之间的链接，包括评估相关的访问控制。只有财务报表的审计师更有可能重新执行关键控制，而不是依赖柯萨罗斯演练。在进行财务报表审核时，审计员展示综合审计似乎过度依赖ICFR调查结果。

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