A CASe-BASed AppROACh tO the evAluAtIOn Of new AudIt ClIentS

نویسنده

  • Stephen G. KeRR
چکیده

Evaluating a potential client is an expensive undertaking. Potential clients are evaluated through extensive interviews, evaluation by in-house industry experts, and preliminary audit planning. The audit partner uses prior experience to make judgments about a prospective client. Decisions about a client have long lasting implications for the auditor and the client. Case-based reasoning is an information technology that can be applied to the evaluation process to broaden and deepen the audit partner’s judgments. This paper demonstrates how case-based reasoning can improve the audit acceptance process. The inherent difficulties of new client acceptance are reviewed. An overview of case-based reasoning is provided. We then demonstrate how case-based reasoning can increase the quality of firm specific assessment when evaluating potential audit risk associated with a new client. Finally, we discuss the expected implementation impacts arising from the application of case-based reasoning.

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

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...

متن کامل

Compilation a Model for Reporting Effectiveness for Stakeholders (Case Study in the Superum Audit Court)

Developing a Reporting Effectiveness Model for Stakeholders (Case Study in the Superum Audit Court) Abstract: The Court of Auditors' reports are an independent and rational assessment of the environment in the public sector and strive to enhance the value of government agencies through legislation and guidance to improve performance. The purpose of the present study is to conceptualize and ext...

متن کامل

The relation between audit fee cuts during the economic crisis and audit quality

The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...

متن کامل

A Survey on Basic Components of Performance Audit in the Public Sector of Iran (Based on Process and Capability Models)

The performance audit literature and experiences of researchers show that there is no any framework for the basic elements of the performance audit in the public sector of Iran. A framework for explaining what we do and a guide for choosing the right thing to do and dealing with what will happen next. The purpose of the research is to identify the basic elements of performance audit in the publ...

متن کامل

Economic evaluation of strategies for energy consuming optimization with Fuzzy logic (The case study on Atisaz, Tehran)

One of the important energy consuming sectors of the country is buildings. In this research, we use the energy audit of the Atisaz complex in Tehran to evaluate the economic benefits of energy saving measures.  We evaluate measures such as: using the automatic damper, replacing the active existing chiller with the solar absorption one, using intelligent boiler-room and replacing the existing li...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

ثبت نام

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

عنوان ژورنال:

دوره   شماره 

صفحات  -

تاریخ انتشار 2009