Auditing research paper topics

Business and Management
European Journal of Accounting, Auditing and Finance Research is an international peer-reviewed journal published by the European Centre for Research, Training and Development (ECRTD), UK. EJAAFR welcomes research papers in Accounting Theory, Management Accounting, Financial Accounting, Accounting Ethics, Accounting Information Systems, Accounting Methods, Finance: Financial Economics, Research Method and Method in Banking and Finance, Financial Analysis, Banks and Financial Institution Management, Corporate Finance and Corporate Risk Management. Auditing: Control Risks, Detection Risks, Financial Statement Assertions, Fraud Deterrence, Risk Assessment and other related topics. European Journal of Accounting, Auditing and Finance Research is published in both online and printed versions,and is free access and download.
Editor-in-Chief: Dr. Stephen M. Jackson
Associate Editor(s): Dr. Michael Busler, Dr. Benjamin C. Osisioma, Dr. Mohamed Khaled Amr ELDaly, Professor, Emmanuel I. Okoye, Dr. Anastasia G. Maggina, Dr. Naveed Iqbal

scope paragraph The paragraph in the audit report that explains the scope of the engagement. The wording of the standard scope paragraph is: “We conducted our audit in accordance with . generally accepted auditing standards. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion.”

It seems like the research is biased in favor of section (404b). I believe they should have tested companies who have committed fraud and compared them to their internal control reports. If all of those got a “clean” option, what does that tell of the benefits of this study? Not much! In my opinion the new 2018 audit reporting requiring key exposure (risk) areas of the company seems adequate to me. An alternative is for a separate newly contracted independent CPA firm to evaluate the IT controls of the company and thorough background investigation of the CEO and CFO which would include a separate representation letter on key risk areas that must be signed by both the CEO and CFO.

Auditing research paper topics

auditing research paper topics


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