AN INVESTIGATION OF AUDITOR JUDGMENTS OF THE EFFECT OF PRELIMINARY ANALYTICAL PROCEDURES ON THE EXTENT OF SUBSTANTIVE TESTING

1992 ◽  
Vol 32 (2) ◽  
pp. 91-108 ◽  
Author(s):  
William R. Pasewark ◽  
Jerry R. Strawser
Keyword(s):  
Auditor Judgments ◽  
Analytical Procedures

An Examination of Different Performance Outcomes in an Analytical Procedures Task

2003 ◽  
Vol 22 (2) ◽  
pp. 219-235 ◽  
Author(s):  
Wendy J. Green ◽  
Ken T. Trotman
Keyword(s):  
Information Search ◽  
Performance Outcomes ◽  
Hypothesis Generation ◽  
Single Experiment ◽  
Search Patterns ◽  
Similar Information ◽  
Auditor Judgments ◽  
Analytical Procedures ◽  
Generation Information ◽  
Hypothesis Evaluation

In order to improve auditor judgments, it is first necessary to understand and evaluate what successful auditors do differently than those who are less successful. This study uses a computerized research instrument to examine in a single experiment the hypothesis generation, information search, hypothesis evaluation, and final judgment stages of the analytical procedures process. The inclusion of a criterion variable and the ability to search for additional evidence allows the study to examine in which of the various stages of analytical procedures auditors make less-than-optimal judgments. Of the 82 participants, 24 selected the correct cause, 19 never generated the correct cause as a hypothesis, and 39 generated the correct cause as a hypothesis but ended up not selecting it. The incorrect participants were divided into two categories: those who incorrectly selected the inherited hypothesis and those who incorrectly selected another self-generated non-error as the cause. The former group showed deficiencies in both information search and hypothesis evaluation compared to the correct group. The second incorrect group had similar information search patterns to the correct participants but had inferior hypothesis evaluation. These findings therefore lend support to the suggestion by Asare and Wright (2003) that not only is hypothesis generation important, but also information search and hypothesis evaluation are important.

Bulk standards for low-temperature biological x-ray microanalysis

1984 ◽  
Vol 42 ◽  
pp. 282-283
Author(s):  
P. Echlin ◽  
M. McKoon ◽  
E.S. Taylor ◽  
C.E. Thomas ◽  
K.L. Maloney ◽  
...  
Keyword(s):  
Phase Separation ◽  
Low Temperature ◽  
Analytical Method ◽  
Salt Solutions ◽  
Absolute Concentration ◽  
Cooling Process ◽  
X Ray ◽  
The Absolute ◽  
Analytical Procedures ◽  
Electrical Conductors

Although sections of frozen salt solutions have been used as standards for x-ray microanalysis, such solutions are less useful when analysed in the bulk form. They are poor thermal and electrical conductors and severe phase separation occurs during the cooling process. Following a suggestion by Whitecross et al we have made up a series of salt solutions containing a small amount of graphite to improve the sample conductivity. In addition, we have incorporated a polymer to ensure the formation of microcrystalline ice and a consequent homogenity of salt dispersion within the frozen matrix. The mixtures have been used to standardize the analytical procedures applied to frozen hydrated bulk specimens based on the peak/background analytical method and to measure the absolute concentration of elements in developing roots.

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

NO(x) Sources, Properties and Analytical Procedures

1981 ◽  
Author(s):  
Dwayne D. Neal ◽  
Steven H. Hoke ◽  
William P. Spencer
Keyword(s):  
Analytical Procedures

The Influence of Client Corporate Social Responsibility Performance Information on Auditor Judgments

2020 ◽  
Author(s):  
L. Emily Hickman ◽  
Jane Cote ◽  
Debra L. Sanders ◽  
T.J. Weber
Keyword(s):  
Corporate Social Responsibility ◽  
Significant Influence ◽  
Environmental Performance ◽  
Risk Assessments ◽  
Performance Information ◽  
Auditor Judgments ◽  
Different Dimensions ◽  
Client Risk ◽  
Corporate Social ◽  
Performance Results

Our experiment, with 106 practicing auditors, tests whether audit judgments are influenced by client CSR performance, individual auditors' views of CSR, and auditors' perceptions of client risk induced by CSR performance. Results indicate auditor judgments are less (more) conservative for clients with positive (negative) environmental performance. We find that client risk assessments mediate the link between environmental performance and account-level judgments. In contrast, results indicate that socially-oriented performance has no overall significant influence on audit judgments in our experiment. Overall, our results indicate that different dimensions of CSR and the salience of the CSR issue can have differential effects on audit judgments.

Fifty Years of Magnetoencephalography

2020 ◽  
Keyword(s):  
Clinical Practice ◽  
Considerable Success ◽  
Analytical Procedures ◽  
New Instruments

In the 50 years since magnetoencephalography (MEG) was invented, various clinical and research applications of it have been attempted with considerable success. This is most notable in the area of epilepsy and presurgical functioning mapping. However, the best ways to apply MEG and interpret the findings still remain conjectural. As such, this book assesses the new clinical and research applications of MEG, especially for markers of neuropsychiatric and other disorders. It also evaluates the new instruments and analytical procedures that have been recently developed. Ultimately, the book may serve as a standard of clinical practice and as a source of ideas for expanding the applications of MEG.

Chemometrics in forensic science: approaches and applications

The Analyst ◽  
2021 ◽  
Vol 146 (8) ◽  
pp. 2415-2448
Author(s):  
Georgina Sauzier ◽  
Wilhelm van Bronswijk ◽  
Simon W. Lewis
Keyword(s):  
Forensic Science ◽  
Chemometric Methods ◽  
Analytical Procedures ◽  
Evidence Interpretation

This tutorial review provides an overview of common chemometric methods, and their potential uses within forensic science for evidence interpretation and optimisation of analytical procedures.

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