Descriptive Evidence from Audit Practice on SAS No. 99 Brainstorming Activities

被引：20

作者：

Bellovary, Jodi L. ^{[1
]}

Johnstone, Karla M. ^{[1
]}

机构：

[1] Univ Wisconsin Madison, Madison, WI 53706 USA

来源：

CURRENT ISSUES IN AUDITING | 2007年 / 1卷 / 01期

关键词：

D O I：

10.2308/ciia.2007.1.1.A1

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper describes how auditors conduct brainstorming sessions to comply with the requirements of SAS No.99. We gather evidence by interviewing 22 auditors at all personnel levels across seven audit firms (including all of the Big 4 firms) and by observing actual brainstorming sessions. The results reveal how auditors prepare for brainstorming sessions and allow us to describe a typical four-step brainstorming session process. We describe brainstorming group interactions and provide evidence on brainstorming session outcomes in terms of fraud risk assessments, audit plan modifications, and budget modifications. Finally, we report how audit firms encourage professional skepticism during brainstorming.

引用

页码：A1 / A11

页数：11

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