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An Analysis of the Relative Power Characteristics of Analytical Procedures
4 references·4 citing·25 second hop
An Analysis of the Relative Power Characteristics of Analytical Procedures (1999)An Analysis of the Relative Power Charact…American Institute of Certified Public Accountants (2018)American Institute of Certifi…Forecasting and Time Series: An Applied Approach (1994)Forecasting and Time Series: …An analysis of simple and rigorous decision models as analytical procedures (1989)An analysis of simple and rig…A Statistical Technique for Analytical Review (1975)A Statistical Technique for A…Design and evaluation of an advanced continuous data level auditing system: A three-layer structure (2021)Design and evaluation of an a…Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts: Commentary and Analysis (2014)Between a Rock and a Hard Pla…The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures (2003)The Effectiveness of Expectat…Research Implications of the Auditing Standard Board's Current Agenda (2001)Research Implications of the …Time Series Analysis Forecasting and Control. (1971)Time Series Analysis: Forecasting and Control (1977)Forecasting models and prediction intervals for the multiplicative Holt–Winters method (2001)Spatial Autocorrelation Approaches to Testing Residuals from Least Squares Regression (2016)An analytical process of spatial autocorrelation functions based on Moran’s index (2021)Audit Analytical Procedures: A Field Investigation* (1996)Assessing the Risk of Management Fraud Through Neural Network Technology. (1997)The Influence of Contrary Information and Mitigating Factors on Audit Opinion Decisions on Bankrupt Companies (1997)The use of analytical procedures by external auditors in Canada (2003)Availability and the Generation of Hypotheses in Analytical Review (1985)Experience and the Ability to Explain Audit Findings (1990)Using Nonfinancial Measures to Assess Fraud Risk (2009)International Federation Of Accountants (2010)Do Managers Always Know Better? The Relative Accuracy of Management and Analyst Forecasts (2012)Audit evidence, technology, and judgement: A review of the literature in response to ED‐500 (2023)Effective methods for detecting fraudulent financial reporting: practical insights from Big 4 auditors (2023)The Continuous Audit of Online Systems (1991)Continuous monitoring of business process controls: A pilot implementation of a continuous auditing system at Siemens (2006)Empirical evaluation of continuous auditing system use: a systematic review (2022)An Application of Analytical Hierarchy Process to Model Expert Judgments on Analytical Review Procedures (1984)The effects of audit technology on auditor efficiency: Auditing and the timeliness of client earnings announcements (1988)Audit Data Analytics Research—An Application of Design Science Methodology (2019)Determinants of tender offer post‐acquisition financial performance (1989)Licensing Occupations: Ensuring Quality or Restricting Competition? (2006)The business risk audit: Origins, obstacles and opportunities (2006)
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References

  • 1994Forecasting and Time Series: An Applied Approach322 cited
  • 2018American Institute of Certified Public Accountants308 cited
  • 1975A Statistical Technique for Analytical Review52 cited
  • 1989An analysis of simple and rigorous decision models as analytical procedures13 cited

Cited by

  • 2001Research Implications of the Auditing Standard Board's Current Agenda31 cited
  • 2021Design and evaluation of an advanced continuous data level auditing system: A three-layer structure27 cited
  • 2014Between a Rock and a Hard Place: A Path Forward for Using Substantive Analytical Procedures in Auditing Large P&L Accounts: Commentary and Analysis23 cited
  • 2003The Effectiveness of Expectation Models in Recognizing Error Patterns and Generating and Eliminating Hypotheses While Conducting Analytical Procedures21 cited

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