Auditor's perception of management: determinants and consequences

Article Abstract:

An independent auditor must assess the disposition of management towards internal controls as part of the audit process to detect the possibility of fraud. An experiment was conducted to determine the effects and consequences of the perceptions of auditors concerning management. The results of the experiment reveal that auditors' perceptions of managerial attitudes towards internal controls affect their preliminary evaluation and review and subsequent judgements. When a transaction deviates from auditors' expectations, there is a significant correlation between auditors' inferences about management and the threshold of materiality.

Accounting and auditing, Management, Perception, Perception (Psychology)

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Non-audit services and auditor independence: New Zealand evidence

Article Abstract:

With reference to New Zealand data, the interrelation between audit fees, non-audit fees, non-audit services provided by the auditors, and auditor independence, is analyzed.

Science & research, Management dynamics, Services information, New Zealand, Research, Evaluation, Services, Auditing, Practice, Behavior

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