انتخاب حسابرس با استفاده از شاخص های کیفیت حسابرسی
ترجمه نشده

انتخاب حسابرس با استفاده از شاخص های کیفیت حسابرسی

عنوان فارسی مقاله: انتخاب حسابرس برای برادکو با استفاده از شاخص های کیفیت حسابرسی
عنوان انگلیسی مقاله: Selecting an auditor for Bradco using indicators of audit quality
مجله/کنفرانس: مجله آموزش حسابداری – Journal of Accounting Education
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابرسی
کلمات کلیدی فارسی: کیفیت حسابرسی، ورودی های حسابرسی، خروجی های حسابرسی، انتخاب حسابرس
کلمات کلیدی انگلیسی: Audit quality, Audit inputs, Audit outputs, Auditor selection
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.jaccedu.2018.07.001
دانشگاه: East Carolina University – United States
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 1.333 در سال 2017
شاخص H_index: 28 در سال 2019
شاخص SJR: 0.882 در سال 2017
شناسه ISSN: 0748-5751
شاخص Quartile (چارک): Q1 در سال 2017
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 13
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
کد محصول: E9650
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- The importance of audit quality


3- Selecting an auditor for Bradco


4- Teaching notes


5- Instructional efficacy


6- Solutions


Acknowledgments


Appendix A. Audit committee member


Appendix B. Member of financial management


Appendix C. Student worksheet


Appendix D. Supplementary material


References

نمونه متن انگلیسی مقاله

Abstract


In this activity, you are introduced to the auditor selection process and how indicators of an auditor’s audit quality may influence that process. You will gain an understanding of factors that can affect audit quality and apply that knowledge in a decision-making task – selecting an auditor for Bradco. The CAQ, PCAOB, IAASB, and other entities classify indicators according to how they impact audit quality. By completing the activity, you will learn to delineate how certain inputs (e.g., auditor training) may influence how an audit is conducted and certain outputs (e.g., PCAOB inspection findings) may measure or indicate whether an audit was conducted with an appropriate level of quality. The activity also demonstrates how indicators of audit quality may be used by audit committee members and company management to evaluate and select an auditor


Introduction


Bradco, Inc. is a publicly-traded builder of custom, single-family homes in Illinois. Home builders like Bradco design and build homes to customers’ specifications.1 Every part of the construction process from pouring the concrete foundation, to cutting and attaching shingles on the roof, is performed at the building site.2 In the current year, Bradco reported revenues of $100 million and had a market value of $125 million. Two years ago, Bradco’s revenues were $35 million and its market value was $40 million. Most of this growth is the result of Bradco’s merger with one of its competitors, consistent with its strategy of increasing market share through acquisitions. To a lesser extent, growth in revenues stems from an increase in demand for homes to replace those that were destroyed or damaged during tornados that hit the Midwest about 27 months ago. Bradco plans to continue its strategy of acquiring other competitor home builders to accelerate its growth. Companies in the residential construction industry face unique accounting issues, such as cost capitalization, accounting for predevelopment costs, estimating projects’ costs-to-complete, and accruals for explicit and implied warranties. Downturns in the economy tend to negatively impact homebuilders ahead of companies in other industries.3 Bradco is not immune to these types of cyclical operating trends. While natural disasters, like the recent tornados, may increase demand for Bradco’s services, they also make it difficult to find building materials at reasonable prices. These issues, and Bradco’s strategy of acquiring competitor businesses, complicate its operations and may have an impact on the quality of its financial statements.

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