Auditor independence, non-audit services, and restatements: was the U.S. government right?

Article Abstract:

An attempt is made to examine whether fees offered to auditors for non-audit services (NAS) weaken their independence and the worth of their financial coverage. A study proves the truth underlying the U.S. government's belief that NAS fees compromises an auditor's independence and the quality of his work, and the existence of a definite link between NAS fees and restatements.

Other Financial Vehicles, Security & commodity services, not elsewhere classified, Financial Record Keeping Services, Evaluation, Tax consultants, Tax preparation services, Financial records management

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Effects of expectations, prior involvement, and review awareness on memory for audit evidence and judgement

Article Abstract:

The effects of prior auditing experience and the potential of an audit review on auditing results are researched. A prior audit may influence the auditor, causing him to ignore current data that does not match the previous data. A potential review of auditing work may cause the auditor to be more careful.

Peer review

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Expectation-formation guidance in the auditor's review of interim financial information

Article Abstract:

Research was done to see if auditors who were given expectations about an organizations interim financial records came up with different results than auditors given no expectations. The auditors given an expectation of book values actually had more accurate results.

Accounting and auditing, Financial statements

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