Imapct of Efficacious Internal Controls on Audit Process: Auditors' Perspective

Evidence on the Audit Risk Model: Do Auditors Increase Audit Fees in the Presence of Internal Control Deficiencies?

The drivers of audit quality: auditors’ perceptions

The Effects of Audit Methodology on the Development of Auditors’ Knowledge of the Client’s Business

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

Auditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...

Auditors Evaluations of Uncertain Audit Evidence: Belief Functions versus Probabilities

Recently, Shafer and Srivastava [1], Srivastava and Shafer [2], Srivastava [3]-[4], and Van den Acker [5] have identified appealing features of belief function evidential networks. These networks can express the support that audit evidence provides for assertions, accounts and financial statements. These networks can also aggregate many pieces of evidence into an overall level of support for a ...