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Showing 1 to 4 of 4 for “"Group Audit"”.
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The Effects of Supervisor Preferences and Group Engagement Oversight on Component Auditor Skepticism in a Group Audit Engagement
The AICPA recently released new authoritative audit guidance related to group audits of nonpublic organizations which requires group engagement teams to be involved in the work of a component auditor, including certain minimum baseline requirements and the option for more extensive involvement at …
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Geographically Distributed Auditors' Judgement Quality
A substantial amount of audit work performed by public accounting firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits …
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Geographically Distributed Auditors' Judgement Quality
A substantial amount of audit work performed by public accounting firms involves geographically distributed auditors (Brady, Birkenbeuerl, Rahill, and Sharpe 2011; Doty 2011, Jones 2011; Hanes 2013; Downey and Bedard 2019). Two popular geographically distributed audit arrangements are group audits …
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Accounting Firms and Tax Aggressiveness
… the role of accounting firms which provide audit services at the same time to their clients, has received significant public attention. One salient concern is the appropriateness of an audit division reviewing the work conducted by the tax division of the same accounting firm. During the …