The successful audit: new ways to reduce risk exposure and increase efficiency
Saved in:
| Main Author: | |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Homewood, Ill.
Business One Irwin
1992
|
| Subjects: | |
| Online Access: | Inhaltsverzeichnis |
| Physical Description: | XII, 499 S. |
| ISBN: | 1556233914 |
Staff View
MARC
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Record in the Search Index
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| adam_text | CONTENTS
PART 1 SETTING THE STAGE
CHAPTER 1 THE NEED FOR A NEW APPROACH 3
Executive Highlights, 4
Introduction, 4
A ROAD MAP TO THE BOOK, 5
Why This Book Was Written, 5
The Audience for This Book, 5
An Overview of the Book, 6
Focal Points of the Book s Philosophy, 10
Benefits to Readers, 11
How to Use the Book, 12
THE STATE OF THE PROFESSION, 13
The Competitive Climate, 13
A Profession under Attack, 15
Thoughts on the Expectation Gap, 17
The Standards Overload, 20
The Technological Remedy, 23
The Updated Audit Appoach and Its Implications, 24
CHAPTER 2 THEINEFFECTIVENESSOFTODAY SAUDITING 26
Executive Highlights, 27
Introduction, 27
The Elusive Nature of Audit Effectiveness, 31
Threats to Audit Effectiveness, 33
Examples of Successful Error Detection, 35
Causes for Audit Failures, 38
Specific Audit Deficiencies, 39
Summary: Areas for Improvement, 46
viii
Contents ix
CHAPTER 3 THE EROSION OF AUDIT PRODUCTIVITY 48
Executive Highlights, 48
Introduction, 49
Keeping Current, 51
The Question of Audit Productivity, 52
Causes of Diminished Audit Profitability/Productivity:
The Firm, 54
Causes of Diminished Audit Productivity:
The Engagement, 61
Summary: Matters for Improvement, 67
CHAPTER 4 THE SELECTION OF AUDIT PROCEDURES 70
Executive Highlights, 70
Introduction, 71
The Conversion of Management Assertions to
Audit Procedures, 73
The Periis of Applying Audit Procedures, 80
The Merits of Operational Information, 87
The Audit Model Revisited and Updated, 89
Summary, 96
PART 2 THE ADVENT OF TECHNOLOGY
CHAPTER 5 TECHNOLOGICAL CHANGE AND ITS IMPLICATIONS
FORAUDITING 101
Executive Highlights, 101
The Winds of Change, 102
Technological Breakthroughs, 104
Software: The State of the Art, 108
The Dark Side of Technology, 120
Public Data Bases, 125
Summary, 128
CHAPTER 6 THE ARSENAL OF THE TECHNOLOGICAL AUDIT 130
Executive Highlights, 130
Introduction, 131
Physical Protection of Assets, 133
Computer Access, 137
Management Representations, 139
On Line Data Bases (Public and Private), 140
Obtaining an Understanding of the System:
Behavioral Interviewing, 170
X Contents
Documenting the Understanding, 172
Evaluating Internal Control, 180
Substantive Testing, 181
Summary, 185
CHAPTER 7 HEIGHTENING THE AUDITOR S SENSITIVITY
TOFRAUD 187
Executive Highlights, 187
Introduction, 188
The Fraud Equation, 191
The Protective Rings, 193
Some Negative Aspects of Technology, 201
Professional Skepticism and Sensitivity to Fraud, 202
The Future: Alertness, 211
Summary, 212
CHAPTER 8 BLENDING TECHNOLOGY AND THE UPDATED AUDIT
MODEL 213
Executive Highlights, 214
Introduction, 215
The Master Tracking Sheet, 218
Understand Inherent Risk, 220
Understand the Client: On Site, 232
Understand the Control Environment, 237
Understand the System and Control Procedures, 246
Assess Control Risk, 251
Conduct Substantive Tests, 254
Summary, 262
PART 3 IMPLEMENTING THE UPDATED MODEL
CHAPTER 9 CASE STUDY 267
Executive Highlights, 268
Introduction, 268
Understand Inherent Risk, 277
Understand the Client: On Site, 287
Understand the Control Environment, 292
Understand the System and Control Procedures, 296
Assess Control Risk, 307
Allocate Audit Effort, 315
Conduct Substantive Tests, 316
Summary, 321
Contents xi
CHAPTER10 WORKING PAPERS 322
Executive Highlights, 322
Introduction, 323
Working Papers: Quintessential Communication
Medium, 325
The Commandments of the Yellow Book , 327
Types of Working Papers, 329
The Active Reviewer, 330
Common Working Paper Deficiencies, 333
The Paperless Audit: It Isn t Here Just Yet, 335
Summary, 341
CHAPTER 11 A ROAD MAP TO IMPLEMENTING
NEW TECHNOLOGY 342
Executive Highlights, 343
Introduction, 344
The First Step: The Chief Technology Officer, 346
A Strategie Plan for Technological Development, 348
Involvement of All Personnel, 349
The Auditor: The Businessperson, 352
The Implementation Sequence, 352
Implementing Technology: The On Line Data Bases, 353
Implementing Technology: Software, 357
Implementing Technology: New Product Lines, 359
Evaluating the Application of Technology, 363
Summary, 365
PART 4 THE NEW AUDIT IN ITS ENVIRONMENT
CHAPTER 12 RESEARCH ACROSS DISCIPLINES 369
Executive Highlights, 369
Introduction, 370
The Research Dichotomy, 372
Practice Research, 377
Research Requests, 383
The Future of Audit Research, 386
Research Across Disciplines and Sectors, 388
Summary, 390
CHAPTER 13 THEACCOUNTANT SORGANIZATION 392
Executive Highlights, 393
xii Contents
Introduction, 394
The Market for Ideas, 394
The Organizational Pyramid, 399
The Changing Faces of the Specialists, 400
The Realignment of Technical Effort, 403
Human Resource Management, 405
Quality Control and Assurance, 409
Risk Management—Screening Clients, 410
Administrative Matters, 411
Summary, 414
CHAPTER14 PUBLIC POLICY AND AUDITING 416
Executive Highlights, 416
Introduction, 417
The Making of Public Policy for Auditing, 419
Related Public Policy Issues, 429
The Free Market and Auditors, 430
Foreign Policy and Auditors, 432
Educational Policy and Auditors, 435
Summary, 436
CHAPTER 15 A DISTILLATION OF EXPERIENCE
(AND A FORECAST) 438
Executive Highlights, 438
Introduction, 439
Eyewitness to Auditing History, 441
Positive Fundamentals, 443
The Continuing Boon of Technology, 450
The Expectation Gap Revisited, 455
Summary, 457
APPENDIX A DISCOVERY SAMPLING TUTORIAL 459
APPENDIX B INVESTIGATOR S GUIDE TO SOURCES OF
INFORMATION 466
APPENDIX C STANDARDS FOR INTERNAL CONTROL IN NEW YORK
STATE GOVERNMENT 476
APPENDIX D AUDIT EFFICIENCY, EFFECTIVENESS, AND
PROFITABILITYIMPROVEMENTOPPORTUNITIES 485
INDEX 491
|
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| isbn | 1556233914 |
| language | English |
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| publishDate | 1992 |
| publishDateSearch | 1992 |
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| publisher | Business One Irwin |
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| spelling | Pomeranz, Felix Verfasser aut The successful audit new ways to reduce risk exposure and increase efficiency Felix Pomeranz Homewood, Ill. Business One Irwin 1992 XII, 499 S. txt rdacontent n rdamedia nc rdacarrier Auditing gtt Auditing Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Revision Wirtschaft (DE-588)4049674-0 s DE-604 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=003906601&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pomeranz, Felix The successful audit new ways to reduce risk exposure and increase efficiency Auditing gtt Auditing Revision Wirtschaft (DE-588)4049674-0 gnd |
| subject_GND | (DE-588)4049674-0 |
| title | The successful audit new ways to reduce risk exposure and increase efficiency |
| title_auth | The successful audit new ways to reduce risk exposure and increase efficiency |
| title_exact_search | The successful audit new ways to reduce risk exposure and increase efficiency |
| title_full | The successful audit new ways to reduce risk exposure and increase efficiency Felix Pomeranz |
| title_fullStr | The successful audit new ways to reduce risk exposure and increase efficiency Felix Pomeranz |
| title_full_unstemmed | The successful audit new ways to reduce risk exposure and increase efficiency Felix Pomeranz |
| title_short | The successful audit |
| title_sort | the successful audit new ways to reduce risk exposure and increase efficiency |
| title_sub | new ways to reduce risk exposure and increase efficiency |
| topic | Auditing gtt Auditing Revision Wirtschaft (DE-588)4049674-0 gnd |
| topic_facet | Auditing Revision Wirtschaft |
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