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Principles of auditing

Whittington, Ray; Pany, Kurt - 1998 - 12. ed.

Persistent link: https://www.econbiz.de/10004361785

Principles of auditing

Whittington, Ray (contributor) - 1992 - 10. ed.

Persistent link: https://www.econbiz.de/10004137990

Does Supplementing Outcome Feedback with Performance Feedback Improve Probability Judgments?

Du, Ning; Shelton, Sandra; Whittington, Ray - In: International Journal of Financial Research 3 (2012) 4, pp. 19-32

This study examines the effect of feedback on calibration of auditors¡¯ probability judgment. Results from our experiment indicate that auditors¡¯ probability judgments are indeed poorly calibrated and auditors are in general overconfident. In addition, we investigate whether we can use...

Persistent link: https://www.econbiz.de/10011267663

ARTICLES - Auditing - THE NEW AUDIT DOCUMENTATION REQUIREMENTS - In its first major change to audit documentation guidance in 35 years, the auditing standards board issued a new standard that provides general guidance on the nature and extent of documentation necessary to support an auditor's report. lt also adds to certain other SASs specific guidance on this subject.

Whittington, Ray; Fischbach, Gretchen - In: Journal of accountancy : publication of the American … 193 (2002) 4, pp. 53-60

Persistent link: https://www.econbiz.de/10005890477

State-Local Government Audits - MATERIALITY CONSIDERATIONS - Preparers and auditors of state and local government financial statements need to clearly understand how to assess materiality. Recent SEC and AICPA auditing standards board actions underscore the importance of this topic.

Holder, William W.; Schermann, Kenneth R.; Whittington, Ray - In: Journal of accountancy : publication of the American … 196 (2003) 5, pp. 61-67

Persistent link: https://www.econbiz.de/10005885371

PRIVATE COMPANY AUDITING - Advancing the Audit Documentation Standard - SAS no. 103, Audit Documentation, strengthens the provisions SAS no. 96 established for private company audits not long ago. Auditors don't have much time to absorb and implement the new provisions, which are effective for audits of financial statements for periods ending on or after December 15, 2006.

Whittington, Ray; Graham, Lynford; Fischbach, Gretchen; … - In: Journal of accountancy : publication of the American … 201 (2006) 6, pp. 64-70

Persistent link: https://www.econbiz.de/10007269472

Auditor independence and nonaudit services : Director views and their policy implications

Pany, Kurt; Reckers, P. M. J. - In: Journal of Accounting and Public Policy 2 (1983) 1, pp. 43-62

Persistent link: https://www.econbiz.de/10005541035

A Comment on "The Influence of the Source of Professional Standards on Juror Decision Making"

Mutchler, Jane F.; Pany, Kurt - In: The accounting review : a journal of the American … 68 (1993) 1, pp. 176-178

Persistent link: https://www.econbiz.de/10006807204

BOOK REVIEWS - Principles of Auditing and Other Assurance Services, Thirteenth Edition

Whittington, O.Ray; Pany, Kurt; Bitter, Michael E. - In: Issues in accounting education 16 (2001) 2, pp. 315

Persistent link: https://www.econbiz.de/10006379790

DO WE UNDERSTAND EACH OTHER? - The AICPA has issued new auditing and attestation standards to provide guidance on establishing an understanding with your client. Although brief, the new standards affect every CPA, in large and small firms, performing audit and attest engagements.

Gibson, Kim M.; Pany, Kurt; Smith, Steven H. - In: Journal of accountancy : publication of the American … 185 (1998) 1, pp. 53-60

Persistent link: https://www.econbiz.de/10005903433