東華大學圖書館 |

Language: English

Help

回圖書館首頁

手機版館藏查詢

Back

Switch To: Labeled | MARC Mode | ISBD

Continuous tests of details and anal...

Wu, Jia.

Linked to FindBook

Google Book

Amazon

博客來

Continuous tests of details and analytical procedures in continuous auditing.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Continuous tests of details and analytical procedures in continuous auditing./
Author:	Wu, Jia.
Description:	127 p.
Notes:	Source: Dissertation Abstracts International, Volume: 68-01, Section: A, page: 0247.
Contained By:	Dissertation Abstracts International68-01A.
Subject:	Business Administration, Accounting. -
Online resource:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3247648

Continuous tests of details and analytical procedures in continuous auditing.
Wu, Jia.

Continuous tests of details and analytical procedures in continuous auditing. - 127 p.

Source: Dissertation Abstracts International, Volume: 68-01, Section: A, page: 0247.

Thesis (Ph.D.)--Rutgers The State University of New Jersey - Newark, 2006.

In a Continuous auditing (CA) environment audits are performed on a more frequent and timely basis than traditional auditing. CA is a great leap forward in both audit depth and audit breadth. Thanks to fast advances in information technologies, the implementation of CA has become technologically feasible. Moreover, the recent spate of corporate scandals and related auditing failures drives the demand for better quality audits. New regulations such as Sarbanes-Oxley Act require better corporate internal control and shortened reporting lags. These factors have created an amenable environment for CA development. Especially in the past few years CA has attracted the attention of more and more academic researchers, audit professionals, and software developers. The research on CA has been continuously flourishing. This study extends the prior research by using a real-world case to discuss two essential procedures in CA---tests of details and analytical procedures.Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Continuous tests of details and analytical procedures in continuous auditing.
LDR:03023nmm 2200265 4500 001 1834133
005 20071116164343.5
008 130610s2006 eng d
035 $a (UMI)AAI3247648
035 $a AAI3247648
040 $a UMI $c UMI
100 1 $a Wu, Jia. $3 1922800
245 1 0 $a Continuous tests of details and analytical procedures in continuous auditing.
300 $a 127 p.
500 $a Source: Dissertation Abstracts International, Volume: 68-01, Section: A, page: 0247.
500 $a Adviser: Miklos A. Vasarhelyi.
502 $a Thesis (Ph.D.)--Rutgers The State University of New Jersey - Newark, 2006.
520 $a In a Continuous auditing (CA) environment audits are performed on a more frequent and timely basis than traditional auditing. CA is a great leap forward in both audit depth and audit breadth. Thanks to fast advances in information technologies, the implementation of CA has become technologically feasible. Moreover, the recent spate of corporate scandals and related auditing failures drives the demand for better quality audits. New regulations such as Sarbanes-Oxley Act require better corporate internal control and shortened reporting lags. These factors have created an amenable environment for CA development. Especially in the past few years CA has attracted the attention of more and more academic researchers, audit professionals, and software developers. The research on CA has been continuously flourishing. This study extends the prior research by using a real-world case to discuss two essential procedures in CA---tests of details and analytical procedures.
520 $a This dissertation consists of two primary parts. First, it discusses how to apply continuous test of details to detect errors in the business processes of the company's procurement cycle. Second, it proposes new auditing protocols, tests various expectation models, and compares anomaly detection performance using aggregated and disaggregated data for the analytical procedures in CA. The online learning protocol and error correction protocol are introduced for expectation models to improve anomaly detection performance. Four different expectation models are analyzed in terms of the prediction accuracy and detection performance, which include Linear Regression Models (LRM), Simultaneous Equation Models (SEM), Subset Vector Autoregressive (SVAR) models and Bayesian Vector Autoregressive (BVAR) models. The results indicate that error correction protocol generally improves the detection performance. Using disaggregated data can lead to better anomaly detection when the entire error concentrates on a single day or a single location. However, the detection performance would deteriorate when error is dispersed evenly on every day or each location.
590 $a School code: 0461.
650 4 $a Business Administration, Accounting. $3 1020666
690 $a 0272
710 2 0 $a Rutgers The State University of New Jersey - Newark. $3 1017745
773 0 $t Dissertation Abstracts International $g 68-01A.
790 1 0 $a Vasarhelyi, Miklos A., $e advisor
790 $a 0461
791 $a Ph.D.
792 $a 2006
856 4 0 $u http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3247648