'Professional skepticism' presentation slideshows

Improved auditor skepticism through an examination of cognitive dissonance

1.13k views • 97 slides

Improved auditor skepticism through an examination of cognitive dissonance

1.01k views • 97 slides

Public Interest Entities

1.76k views • 80 slides

Chapter 6

Chapter 6. Audit Responsibilities and Objectives. Brian J. State the opinion paragraph of the audit report. Sejal. What is the objective of conducting an audit of financial statements?. Page 140. AU Section 110 Responsibilities and Functions of the Independent Auditor

1.01k views • 71 slides

Chapter 9

Chapter 9. Materiality and Audit Risk. Kevin K. Under what conditions are we required to obtain an understanding of the internal controls?. Aida. What is the second standard of field work?. Tavian.

999 views • 65 slides

Learning Objectives

Chapter 2 The Risk of Fraud and Mechanisms to Address Fraud: Regulation, Corporate Governance, and Audit Quality. Learning Objectives. Define the various types of fraud that affect organizations Define the fraud triangle and describe the three elements of the fraud triangle

1.05k views • 52 slides

SAS #99

853 views • 40 slides

Fraud Auditing

Fraud Auditing. Chapter 11. Learning Objective 1. Define fraud and distinguish between fraudulent financial reporting and misappropriation of assets. Types of Fraud. Fraudulent financial reporting. Misappropriation of assets. Learning Objective 2. Describe the fraud triangle and

752 views • 37 slides

Behavioral Research in Auditing 2012 AAA Auditing Doctoral Consortium

Behavioral Research in Auditing 2012 AAA Auditing Doctoral Consortium. E. Michael Bamber J.M. Tull School of Accounting The University of Georgia. Outline. Perspective: 1999 vs. 2011 Publishing BAuR Sources of research questions Examples Methodology issues. Publishing Trends - Numbers.

556 views • 33 slides

Proposed ISQC 1 (Revised)

Proposed ISQC 1 (Revised). Karin French, Quality Control Task Force Chair IAASB Meeting, New York Agenda Item 2 September 17 , 2018. Structure of Proposed ISQC 1 (Revised) and Interrelationship of the Components. CAG and SMPC Feedback: Overarching Comments. CAG Comments

296 views • 28 slides

Fraud Auditing

Fraud Auditing. Chapter 11. Types of Fraud. Fraudulent financial reporting. Misappropriation of assets. The Fraud Triangle. Incentives/Pressures. Opportunities. Attitudes/Rationalization. Examples of Risk Factors for Fraudulent Reporting. Incentives/Pressures:.

1.58k views • 26 slides

SAS 99: Consideration of Fraud in a Financial Statement Audit

SAS 99: Consideration of Fraud in a Financial Statement Audit. Overall Requirement. An audit should be planned and performed to obtain reasonable assurance about whether the financial statements are free of material misstatements, whether caused by error or fraud.

383 views • 26 slides

SAS 99: Consideration of Fraud in a Financial Statement Audit

SAS 99: Consideration of Fraud in a Financial Statement Audit. Overall Requirement. An audit should be planned and performed to obtain reasonable assurance about whether the financial statements are free of material misstatements, whether caused by error or fraud.

416 views • 25 slides

Chapter 1

Chapter 1. Auditing and Assurance Services "If you want to be successful, it's just this simple: Know what you're doing. Love what you're doing. And believe in what you're doing." -- Will Rogers. Chapter 1 Objectives. Define auditing and explain its link to information risk

557 views • 23 slides

Professional Scepticism and Professional Judgment

Professional Scepticism and Professional Judgment. Partner, Audit October 15, 2013. Agenda. Professional judgment Application of relevant training, knowledge and experience, in making informed decisions about the courses of action that are appropriate. Professional skepticism

457 views • 16 slides

Professional Scepticism and Professional Judgment

Professional Scepticism and Professional Judgment. Partner, Audit October 15, 2013. Agenda. Professional judgment Application of relevant training, knowledge and experience, in making informed decisions about the courses of action that are appropriate. Professional skepticism

177 views • 16 slides

Audit Evidence

176 views • 11 slides