English  |  正體中文  |  简体中文  |  Items with full text/Total items : 88266/117736 (75%)
Visitors : 23393038      Online Users : 156
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 企業管理學系 > 期刊論文 >  Item 140.119/100762
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/100762


    Title: Establishing Investigation Thresholds for Preliminary Analytical Procedures
    Authors: 唐揆
    Harper, R.M.;Strawser, J.R.;Tang, Kwei
    Contributors: 企管系
    Date: 1990
    Issue Date: 2016-08-25 15:52:38 (UTC+8)
    Abstract: Statement on Auditing Standards No. 56, "Analytical Procedures," requires the auditor to use preliminary analytical procedures (APs) in the planning stage of the audit examination. One weakness of using APs in this manner is that their use may provide incorrect signals to the auditor about the accuracy of the recorded account balances. Of particular concern to the auditor is the decision to accept a recorded account balance that is materially misstated without performing additional testing procedures (audit effectiveness error). This paper illustrates the use of bivariate statistical distributions to establish investigation thresholds for use with preliminary APs. By establishing investigation thresholds in the suggested manner, the auditor can effectively utilize preliminary APs in the planning stage of the audit examination while controlling exposure to audit effectiveness error. In addition, the paper identifies the consequences which may result from ignoring the bivariate relation between the deviation of a recorded (unaudited) account balance from both its predicted AP balance and the audited account balance.
    Relation: Auditing: A Journal of Practice and Theory, 9(3), 115-133
    Data Type: article
    Appears in Collections:[企業管理學系] 期刊論文

    Files in This Item:

    File Description SizeFormat
    115-133.pdf5888KbAdobe PDF267View/Open


    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback