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Auditing Research What’s Left?!?. William F. Messier, Jr., Editor Auditing: A Journal of Practice & Theory. Analysis of Submissions by Methodology. AREAS OF INTEREST. Sarbanes-Oxley: Interesting Areas 404 Reporting (archival and behavorial) Second Partner Review
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Auditing ResearchWhat’s Left?!? William F. Messier, Jr., Editor Auditing: A Journal of Practice & Theory
AREAS OF INTEREST • Sarbanes-Oxley: Interesting Areas • 404 Reporting (archival and behavorial) • Second Partner Review • Current Auditing Standards/proposals (PCAOB, ASB and IAASB): • Risk Assessment Standard Set (including risk assessment, performing procedures, evidence, audit risk and materiality) • Auditing estimates & fair value • Specialists • Convergence