“What do we already know about…”: The Effects of Expert Status on the Audit of Complex Estimates
Download file Author Prof. dr. Anna Gold Anna Gold is Professor of Auditing at Vrije Universiteit Amsterdam and Adjunct Professor at Norwegian School of Economics (NHH). She earned her PhD […]
Ten considerations for conducting Root Cause Analysis in auditing
Root cause analysis is an established process in a number of industries and is a developing area in the audit profession. This practice note speaks to the question of what […]
FAR Masterclass Report – 29 March 2019: Masterclass by Anna Gold on Judgment Biases in Auditing
Although auditors are well-educated professionals, they are also human beings. This means that they are susceptible to judgment biases. Departing from psychological theories, four judgment biases were discussed during Anna […]
Internal controls
Download file Author Prof. dr. Jean Bédard Jean Bédard is professor at Laval University in Québec City. His research covers various audit subject matters and research methods; spanning, for example, […]
Is voor DGA-ondernemingen de interne waarde van de externe controle groter dan voor organisaties van openbaar belang? (Dutch)
Het onderzoek van Gad, Litjens en Suijs sluit aan op de vraag vanuit de Foundation for Auditing Research of er behoefte bestaat aan ‘different audits for different purposes’. Moet en […]
Is the internal value of the external audit greater for owner-managed businesses than for public interest entities?
The research study by Gad, Litjens en Suijs relates to the question of the Foundation for Auditing Research whether there exists a need for ‘different audits for different purposes’. Does […]
Auditor Reporting for Going-Concern Uncertainty: Research Findings and implications for practitioners
KEY TAKE-AWAYS The auditor’s decision regarding a going concern opinion (GCO) is among their most important judgments, as GCOs impact the client company, markets, financial statement users, and auditors themselves. […]
The Effect of Audit Culture on Audit Quality
In this research note, we discuss why designing a management control system that directs effort towards audit quality is so tricky. We discuss the different ways that audit firms motivate […]
Audit Production
Production is the process by which inputs are transformed into outputs through factors of production. In the case of an audit, audit effort (labor and time) is expended to produce […]
Copycat behavior by junior auditors – The impact of their senior’s working style and the role of promotion incentives (EN/ NL)
As a key attribute to audit quality, regulators specify that more experienced staff (i.e. managers, senior auditors) should provide less experienced staff with appropriate coaching and on-the-job training (IAASB 2014). […]