新手审计员和公允价值审计:知识和技能要求†

IF 1.6 Q3 BUSINESS, FINANCE
J. Efrim Boritz, Lev M. Timoshenko
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引用次数: 0

摘要

越来越多的新手审计师被要求执行过去不期望他们执行的任务,包括评估公允价值(FV)。本研究通过调查新手审计师正确执行公允价值审计任务所需的能力,找出薄弱环节,并建议教育工作者和从业人员采取哪些行动来解决这些薄弱环节,从而为审计文献做出贡献。我们将《国际财务报告准则》下的商誉减值审计作为识别固定资产估值审计能力的示范任务,并根据会计和审计准则以及权威估值文献创建了该任务的规范流程表。我们分析了新手审计师在执行任务时的口头协议,并将他们的流程与规范表进行比较,以了解他们能力的薄弱环节。我们的研究结果对审计教育工作者和审计公司负责员工培训计划、审计项目开发(如核对表)、监督和审查的人员都很有意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Novice Auditors and Audits of Fair Values: Knowledge and Skill Requirements*

Novice auditors are increasingly being asked to perform tasks that were not expected of them in the past, including evaluation of fair values (FVs). This study contributes to the auditing literature by investigating novice auditors' competencies required for correct performance of FV auditing tasks, identifying weaknesses, and suggesting actions that could be taken by educators and practitioners to address those weaknesses. Using the audit of goodwill impairment under IFRS as the exemplar task for identifying FV auditing competencies, we create a normative process table for the task based on accounting and auditing standards and authoritative valuation literature. We analyze the verbal protocols of novice auditors while they perform the task and compare their processes to the normative table to understand weaknesses in their competencies. Our findings are of interest to auditing educators and audit firm personnel responsible for staff training programs, audit program development (e.g., checklists), supervision, and review.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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