search query: @author Peecher, M.E. / total: 2
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| Author: | Peecher, M.E. Schwartz, R. Solomon, I. |
| Title: | It's all about audit quality: Perspectives on strategic-systems auditing |
| Journal: | Accounting, Organizations and Society
2007 : MAY/JUL, VOL. 32:4-5, p. 463-485 |
| Index terms: | accounting auditing strategy quality |
| Language: | eng |
| Abstract: | This paper discusses the antecedents of and rationale, known as Strategic-Systems Auditing (SSA), describing the conceptual foundation and key elements of SSA. It is observed that the auditor employing SSA conceives the audit as a process of evidence-driven, belief-based, risk assessment. Facets of this process are illustrated, incl. how the auditor, by acquiring a rich understanding of how and how well management is executing its business-model, develops rich expectations of future financial statement amounts and disclosures etc. |
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