Detail When Judgment Counts   Oleh:  Wright, Arnold M. ; Bell, Timothy B. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 183 no. 5 (1997), page 73-78. Topik: judgement; judgement; counts Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel C PA firms continue to compete for audit clients and therefore need to offer them value-added services. One way they can improve the efficiency and effectiveness of audits is by expanding the use of analytical procedures in all phases of the audit. However, research indicates that when auditors perform analytical procedures they face potentially serious judgment problems. This article elaborates on the nature of these problems and discusses how research has helped identify ways to avoid them. Some of the most important problems include : 1. Allowing unaudited account balances (or ratios) to unduly influence expectations of what current balances should be. 2. Not fully considering the pattern reflected by several unusual fluctuations when trying to explain what caused them. 3. Placing reliance on managements explanations about unusual fluctuations without first fully developing independent explanations. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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