The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures
The Effects of Fraud and Going-Concern Risk on Auditors' Assessments of the Risk of Material Misstatement and Resulting Audit Procedures
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欺诈和持续经营风险对审计师对重大错报风险的评估以及由此产生的审计程序的影响
DOI：
10.1111/j.1099-1123.2007.00362.x
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发表时间：
2007
期刊：
影响因子：
--
通讯作者：
L. D. Sneathen
中科院分区：
文献类型：
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作者：
Allen D. Blay;Tim Kizirian;L. D. Sneathen
本研究利用审计档案资料，分析会计师对持续经营及舞弊风险的初步评估与财务报表审计计划及绩效之间的关联。我们分析了上述风险和审计师对收入周期内重大错报风险（RMM）的评估之间的关联，并研究了持续经营和欺诈风险评估是否对收集的审计证据的说服力，时间和程度产生影响。我们的研究结果表明，欺诈风险和持续经营风险显着相关的RMM。我们的研究结果还表明，虽然欺诈风险的影响是完全介导的RMM，适度的持续经营风险仍然显着相关，我们的代理人的说服力和审计证据的时间，即使在控制RMM。
This study uses audit file data to analyze the association between the auditors' preliminary assessments of going-concern and fraud risk and the planning and performance of the financial statement audit. We analyze the association between the above risks and the auditor's assessment of the risk of material misstatement (RMM) within the revenue cycle, and examine whether going-concern and fraud risk assessments have an effect on the persuasiveness, timing and extent of audit evidence gathered. Our results indicate that both fraud risk and going-concern risk are significantly related to RMM. Our results also indicate that although the effect of fraud risk is fully mediated by the RMM, moderate going-concern risk remains significantly related to our proxies for the persuasiveness and timing of audit evidence, even after controlling for RMM.
审计计划计划和审计风险：日本实践研究
DOI：
--
发表时间：
2006
期刊：
International Journal of Auditing 10・1
影响因子：
--
作者：
Hironori Fukukawa;Theodore J. Mock;Arnold Wright
通讯作者：
Arnold Wright