Relevant bibliographies by topics / Accounts receivable confirmation

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  3. Books

Academic literature on the topic 'Accounts receivable confirmation'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "Accounts receivable confirmation"

1

Armitage, Jack L. "Accounts Receivable Confirmation Usage And Effectiveness: Perceptions Of Practicing CPAs." Journal of Applied Business Research (JABR) 9, no. 2 (2011): 97. http://dx.doi.org/10.19030/jabr.v9i2.6082.

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This paper reports the results of a questionnaire survey of practicing auditors regarding their assessment of the competence and effectiveness of the accounts receivable confirmation auditing procedure. The respondents indicated they regularly use positive and negative confirmations in practice, and they rated the evidence provided by negative confirmations as significantly lower than for positives. Also, the respondents perceived the detection rate for positive and negative confirmations to be a 20 to 40 percentage points higher than rates reported form empirical research. Thus, auditors may
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2

D’Aquila, Jill M., and Kim Capriotti. "The SEC’s Case against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence." Issues in Accounting Education 26, no. 1 (2011): 145–54. http://dx.doi.org/10.2308/iace.2011.26.1.145.

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ABSTRACT: This instructional case involves charges by the Securities and Exchange Commission (SEC) against Michael Marrie, an audit partner, and Brian Berry, a manager, for recklessly failing to comply with auditing standards relating to three areas: a $12 million write-off of accounts receivable, confirmation of accounts receivable, and sales returns and allowances. The SEC believed Michael and Brian did not exercise due professional care, nor did they employ an adequate level of professional skepticism when performing the audit. The SEC also believed that there was insufficient appropriate e
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3

Engle, Terry J., and James E. Hunton. "The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances (Retracted)." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 157–68. http://dx.doi.org/10.2308/aud.2001.20.1.157.

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The AICPA has indicated that the use of small monetary incentives might be an effective technique for improving confirmation response rates. A significant body of accounting and nonaccounting research supports the AICPA's position; however, studies in marketing and public opinion polling suggest that the quality of survey-based responses can either increase or decrease with the use of monetary incentives. Existing auditing research has not looked at the potential effect of monetary incentives on response quality in the context of confirming account receivable balances. This study was designed
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4

Matherly, Michele, Marcia Weidenmier Watson, and Susan Ivancevich. "Implementing Generalized Audit Software in the Classroom." AIS Educator Journal 4, no. 1 (2009): 27–57. http://dx.doi.org/10.3194/aise.2009.4.1.27.

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Abstract This paper describes resources designed to help instructors easily integrate the leading generalized audit software (GAS) packages, Audit Command Language (ACL) and Interactive Data Extraction and Analysis (IDEA), into their classes. Specifically, we provide project assignments, exam questions, as well as teaching notes describing implementation issues. The projects require students to: (1) evaluate sales and accounts receivable data, and then create confirmation letters by exporting data from GAS and then importing it into word processing software for a mail merge, (2) use inventory,
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5

Zakirova, Alsou, Guzaliya Klychova, Angelina Dyatlova, Gamlet Ostaev, and Elena Konina. "Internal control of transactions operation in the sustainable management system of organizations." E3S Web of Conferences 258 (2021): 12009. http://dx.doi.org/10.1051/e3sconf/202125812009.

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In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological suppo
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6

Engle, Terry J., and James E. Hunton. "Retraction: The Effects of Small Monetary Incentives on Response Quality and Rates in the Positive Confirmation of Account Receivable Balances." AUDITING: A Journal of Practice & Theory 34, no. 3 (2015): 201. http://dx.doi.org/10.2308/ajpt-10447.

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7

Andiola, Lindsay M., Denise Hanes Downey, Christine E. Earley, and Devon Jefferson. "Wealthy Watches Inc.: The Substantive Testing of Accounts Receivable in the Evolving Audit Environment." Issues in Accounting Education, September 3, 2021. http://dx.doi.org/10.2308/issues-2020-037.

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Substantive testing of accounts receivable through confirmations is an established and required audit procedure. However, the technology used to perform portions of this work is evolving. This case exposes students to the testing of accounts receivable while introducing them to audit-related technologies (such as Interactive Data Extraction and Analysis (IDEA) software and robotic process automation (RPA)) used in practice. In this case, students 1) evaluate a client-provided data file, 2) select a sample of customer invoices using IDEA, 3) obtain audit evidence from their firm’s RPA software
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8

Zafred, Jasna Ida. "Empirical Verification of the Existence and Functioning of Internal Controls in the Preparation of a Consolidated Property Balance Sheet for the State and Municipalities in Slovenia." Central European Public Administration Review 9, no. 4 (2014). http://dx.doi.org/10.17573/cepar.v9i4.192.

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The consolidation process, where a group of enterprises is presented as a single one, is prescribed by international accounting standards, and in accordance with them it has been taken over by Slovenian accounting standards and International Public Sector Accounting Standards. It may be conducted after prior preparation of basic financial statements of the controlling and the controlled enterprise. From the professional directives derives one of the demands that between consolidated standings there must not be any so-called "quasi-differences" due to unregulated accounting. In spite of the fac
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Dissertations / Theses on the topic "Accounts receivable confirmation"

1

Rogers, Violet C. (Violet Corley). "An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc279326/.

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The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.
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2

Caster, Paul 1951. "The Effects of Missing Data on Audit Inference and an Investigation into the Validity of Accounts Receivable Confirmations as Audit Evidence." Thesis, North Texas State University, 1987. https://digital.library.unt.edu/ark:/67531/metadc331449/.

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The objectives of the thesis research were twofold. One objective was to conduct an exploratory investigation of the underlying response mechanism to an auditor's request for confirmation of accounts receivable. The second objective was to investigate the validity of confirmation evidence. Validity was defined in terms of detection of errors.
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3

Liao, Yen-jung, and 廖彥絨. "The Effect of the Hindsight Bias on Financial Statement Users - An Example of Accounts Receivable Confirmation." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/86162284508634827571.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>100<br>The hindsight bias refers to the phenomenon that, upon learning the outcome of an event, people tend to inflate what could have been predicted in foresight. The present research employed a questionnaire to examine the effect of the hindsight bias and sampling proportion on evaluating audit quality. A 3 (event occurrence: positive/ negative/ no outcome) ×3 (sampling proportion: 15%/ 50%) mixed factorial design was employed in the present study. The main finding of the present study are as follow：(1) Concerning with the responsibilities of auditors, participant
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Books on the topic "Accounts receivable confirmation"

1

International Federation of Accountants. International Auditing Practices Committee. Additional guidance on: Observation of inventory, confirmation of accounts receivable and inquiry regarding litigation and claims. International Federation of Accountants, 1991.

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2

International Federation of Accountants. International Auditing Practices Committee. Additional guidance on: Attendance at inventorylocations and confirmation of accounts receivable and inquiry regarding litigation and claims. International Federation of Accountants, 1989.

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3

Confirmation of accounts receivable. 2nd ed. American Institute of Certified Public Accountants, 1996.

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4

Confirmation of Accounts Receivable : Auditing Practice Releases. 3rd ed. Amer Inst of Certified Public, 2003.

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