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Additional resources for Advances in Accounting Behavioral Research, Volume 10
BEDARD ET AL. procedures. Workpaper reviewers can electronically access the ﬁle, making changes and electronically inserting review comments. Once planning is accomplished, auditors use the client-tailored engagement ﬁle to perform the engagement. The ﬁle contains standard workpaper templates for auditing routine account balances, and auditors use these to update information from prior years. Auditors insert electronic memos into the ﬁle in order to document discussions with the client or create short notes about the results of a test or procedure.
Continuous auditing of database applications: An embedded audit module approach. Journal of Information Systems, 3(1), 53–69. , & Mathur, A. (2002). Adaptive delivery of e-commerce web sites. Intelligent Data Analysis, 6, 469–480. Hagerty, M. , & Aaker, D. A. (1984). A normative model of consumer information process. Marketing Science, 3(3), 227–246. Factors Posited to Increase Demand for Continuous Assurance 27 Halper, F. , & Vasarhelyi, M. A. (1992). The continuous process audit system: Knowledge engineering and representation.
Sutton, S. G. (1997). The impact of time pressure on decisionmaking for choice and judgment tasks. Accounting and Business Review, 4(2), 365–383. Stigler, G. J. (1961). The economics of information. Journal of Political Economy, 69(3), 213–225. Trotman, K. , & Wright, A. (1996). Recency effects: Task complexity, decision mode, and task-speciﬁc experience. Behavioral Research in Accounting, 8, 175–193. Vasarhelyi, M. A. (1998). Toward an intelligent audit: Online reporting, online audit, and other assurance services.
Advances in Accounting Behavioral Research, Volume 10 by Arnold