DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision

2005 ◽  
Vol 24 (s-1) ◽  
pp. 221-228
Author(s):  
Linda McDaniel
Keyword(s):  
Analytical Procedures

scholarly journals The use of analytical procedures by Yemeni auditors

2015 ◽  
Vol 12 (2) ◽  
pp. 17-25
Author(s):  
Shamharir Abidin ◽  
Mohammed Abobaker Baabbad
Keyword(s):  
Financial Statements ◽  
Audit Firms ◽  
Analytical Review ◽  
Analytical Procedures

This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures during the audit of client’s financial statements. It also examines the stage of auditing procedure in which Yemeni auditors implement analytical review procedures. Moreover, the study determines the relationships between the importance’s factors and the use of analytical review procedures. The findings of the study have indicated that the Analytical Procedures were utilized on high percentage by audits in larger and high experienced audit firms compared to small and low experienced audit firms where the results have shown low percentage. Nevertheless, the role of auditors’ perception towards Analytical Procedures has proved to have a significant effect of usage of Analytical Procedures

Theory, Sampling, and Analytical Techniques in the Archaeological Study of Prehistoric Ceramics

1993 ◽  
Vol 58 (01) ◽  
pp. 23-44 ◽  
Author(s):  
Hector Neff
Keyword(s):  
Evolutionary Theory ◽  
Significant Variation ◽  
Analytical Techniques ◽  
Technical Analysis ◽  
Archaeological Record ◽  
Archaeological Theory ◽  
Analytical Procedures ◽  
Methodological Advance ◽  
Prehistoric Ceramics

How archaeologists analyze pottery is determined by archaeological theory, sampling considerations, and available analytical techniques. The most damaging impediment to methodological advance is lack of a theory of how patterns of ceramic variation are generated. It is argued herein that Darwinian evolutionary theory (or selectionism) provides a body of concepts capable of explaining patterned variation and specifies measurements to make in testing specific explanatory statements. Most existing analytical procedures (e.g., the "Type-Variety" system) are regarded as aspects of sampling, the role of which is to help reduce some of the bewildering heterogeneity in ceramic collections before attempting to measure evolutionarily significant variation. Technical analysis, often considered the domain of nonarchaeological specialists, actually produces the measurements needed to test explanatory statements made about pottery observed in the archaeological record.

Theory, Sampling, and Analytical Techniques in the Archaeological Study of Prehistoric Ceramics

1993 ◽  
Vol 58 (1) ◽  
pp. 23-44 ◽  
Author(s):  
Hector Neff
Keyword(s):  
Evolutionary Theory ◽  
Significant Variation ◽  
Analytical Techniques ◽  
Technical Analysis ◽  
Archaeological Record ◽  
Archaeological Theory ◽  
Analytical Procedures ◽  
Methodological Advance ◽  
Prehistoric Ceramics

How archaeologists analyze pottery is determined by archaeological theory, sampling considerations, and available analytical techniques. The most damaging impediment to methodological advance is lack of a theory of how patterns of ceramic variation are generated. It is argued herein that Darwinian evolutionary theory (or selectionism) provides a body of concepts capable of explaining patterned variation and specifies measurements to make in testing specific explanatory statements. Most existing analytical procedures (e.g., the "Type-Variety" system) are regarded as aspects of sampling, the role of which is to help reduce some of the bewildering heterogeneity in ceramic collections before attempting to measure evolutionarily significant variation. Technical analysis, often considered the domain of nonarchaeological specialists, actually produces the measurements needed to test explanatory statements made about pottery observed in the archaeological record.

scholarly journals Role of the IAEA's ALMERA network in harmonization of analytical procedures applicable worldwide for radiological emergencies

2016 ◽  
Vol 39 (2) ◽  
pp. 53 ◽  
Author(s):  
Aurelien Pitois ◽  
I Osvath ◽  
S Tarjan ◽  
M Groening ◽  
D Osborn
Keyword(s):  
Analytical Procedures

REPLY TO DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision

2005 ◽  
Vol 24 (Supplement) ◽  
pp. 229-232
Author(s):  
Steven M. Glover ◽  
Douglas F. Prawitt ◽  
T. Jeffrey Wilks
Keyword(s):  
Analytical Procedures

scholarly journals Enhancing the Role of Analytical Procedures in Financial Intelligence Service as an Integral Part of the Regulatory and Financial Technologies Development

2018 ◽  
Vol 3 (2) ◽  
pp. 182
Author(s):  
Stepanko A.D. ◽  
Surnina K.S.
Keyword(s):  
Market Structure ◽  
Russian Economy ◽  
The World ◽  
Analytical Procedures ◽  
Financial Intelligence ◽  
Intelligence Service

The article describes the main trends in the development of regulatory and financial technologies and touches upon the problems and prospects of development for the world and Russian economy. It also justifies the necessity of conducting qualitative analytical procedures in the conditions of a changing market structure.

The Role of Problem Representation Shifts in Auditor Decision Processes in Analytical Procedures

1999 ◽  
Vol 18 (1) ◽  
pp. 18-36 ◽  
Author(s):  
James L. Bierstaker ◽  
Jean C. Bedard ◽  
Stanley F. Biggs
Keyword(s):  
Mental Image ◽  
Decision Processes ◽  
Problem Representation ◽  
Financial Statement ◽  
Verbal Protocols ◽  
Effective Decision ◽  
Correct Representation ◽  
Analytical Procedures ◽  
Problem Representations

In audit analytical procedures, research has shown that auditors have difficulty proposing possible explanations for financial statement discrepancies (Bedard and Biggs 1991a). One source of this difficulty is that auditors may represent analytical procedures problems incorrectly; that is, their mental image of the problem does not contain the underlying cause of the discrepancies. Because shifting initial representations of problems is difficult, auditor decision processes are affected. The purpose of this study is to investigate how problem representation shifts can lead auditors to better insight into possible explanations of discrepancies, and thus improve auditor decision processes in analytical procedures. To accomplish this purpose, verbal protocol data from Bedard and Biggs (1991a) were used to develop a series of problem representations and prompts for the analytical procedures task used in that study. The prompts were given to activate relevant knowledge structures in memory and encourage successive shifts toward the correct representation. Think-aloud verbal protocols were collected from 12 senior auditors with three to five years' experience to provide evidence of problem representation shifts and decision processes. The results indicate that: (1) all subjects initially formulated an unproductive problem representation; (2) only one subject shifted to a productive problem representation and solved the case without prompts; and (3) even with prompts two subjects were unable to solve the case. These findings suggest that shifting to a productive problem representation was critical in achieving effective decision processes and identifying the seeded error in this analytical procedures task. Auditors who developed a thorough understanding of the financial relationships in the case prior to proposing potential solutions were better able to shift problem representations and solve the case. In addition, two processes related to an explanation inherited from client management, “wheel spinning” and truncated hypothesis generation, inhibited problem representation shifts.

REPLY TO DISCUSSION OF Why Do Auditors Over-Rely on Weak Analytical Procedures? The Role of Outcome and Precision

2005 ◽  
Vol 24 (s-1) ◽  
pp. 229-232
Author(s):  
Steven M. Glover ◽  
Douglas F. Prawitt ◽  
T. Jeffrey Wilks
Keyword(s):  
Analytical Procedures
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