Opportunities for Task-Level Research within the Audit Process

This essay discusses selected areas within the audit process where audit research has contributed to our understanding of important audit issues and areas that are in need of further investigation. The focus of the discussion is at the task level. Areas cited for further research include the use of...

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Bibliographic Details
Published in:International journal of auditing 2010-11, Vol.14 (3), p.320-328
Main Author: Messier, Jr, William F.
Format: Article
Language:English
Subjects:
Accounting methods
Accounting research
Accounting theory
Audit research
audit tasks
Auditing
Auditing procedures
Audits
Financial accounting
Internal auditing
Operations research
Related parties
Risk
Studies
Task analysis
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Summary:This essay discusses selected areas within the audit process where audit research has contributed to our understanding of important audit issues and areas that are in need of further investigation. The focus of the discussion is at the task level. Areas cited for further research include the use of specialists, reliance on the internal audit function, related parties, analytical procedures, brainstorming, assessing business risks, materiality, and professional scepticism. Potential research questions are identified.
ISSN:1090-6738
1099-1123
DOI:10.1111/j.1099-1123.2010.00420.x