scholarly journals A quality audit of MRI knee exams with the implementation of a novel 2‐point DIXON sequence

2019 ◽  
Vol 66 (3) ◽  
pp. 163-169
Author(s):  
Matthew Bastian‐Jordan ◽  
Sanjay Dhupelia ◽  
Morgan McMeniman ◽  
Matthew Lanham ◽  
Jacqueline Hislop‐Jambrich
Keyword(s):  
Quality Audit ◽  
Mri Knee

When Do Auditors Use Specialists' Work to Improve Problem Representations of and Judgments about Complex Estimates?

2017 ◽  
Vol 93 (4) ◽  
pp. 177-202 ◽  
Author(s):  
Emily E. Griffith
Keyword(s):  
Pattern Recognition ◽  
Situational Factors ◽  
Situational Factor ◽  
High Quality ◽  
Quality Audit ◽  
Domain Specific ◽  
Epistemic Motivation ◽  
Specific Expertise ◽  
Problem Representations

ABSTRACT Auditors are more likely to identify misstatements in complex estimates if they recognize problematic patterns among an estimate's underlying assumptions. Rich problem representations aid pattern recognition, but auditors likely have difficulty developing them given auditors' limited domain-specific expertise in this area. In two experiments, I predict and find that a relational cue in a specialist's work highlighting aggressive assumptions improves auditors' problem representations and subsequent judgments about estimates. However, this improvement only occurs when a situational factor (e.g., risk) increases auditors' epistemic motivation to incorporate the cue into their problem representations. These results suggest that auditors do not always respond to cues in specialists' work. More generally, this study highlights the role of situational factors in increasing auditors' epistemic motivation to develop rich problem representations, which contribute to high-quality audit judgments in this and other domains where pattern recognition is important.

Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach

2018 ◽  
Vol 38 (2) ◽  
pp. 125-150 ◽  
Author(s):  
Krista Fiolleau ◽  
Kris Hoang ◽  
Bradley Pomeroy
Keyword(s):  
Audit Committee ◽  
Level Of Detail ◽  
Data Availability ◽  
Audit Committees ◽  
Communication Style ◽  
Quality Audit ◽  
Resolution Process ◽  
Asking Questions

SUMMARY Policymakers have identified effective communications between the auditor and the audit committee (AC) as an indicator of a quality audit, but little is known about the factors auditors consider when deciding what to communicate about significant accounting issues. We propose auditors use the AC's oversight approach as a cue for the level of detail in their communications that is necessary to satisfy the AC's preferences for auditors' insights on issues that were resolved with management. In our experiment, auditors resolved an inventory obsolescence issue with a hypothetical CFO, and then wrote a communication about it for the AC. We manipulate the AC's preference for getting involved in the issue resolution process and its reputation for asking questions. Our results, supplemented by findings from audit partner interviews, suggest auditors tailor their communications to the AC's oversight approach, the AC's industry and accounting knowledge, and the AC chair's preferred communication style. Data Availability: Contact the authors.

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

TLD Postal Dose Quality Audit Intercomparison for Megavolts Photon Beam of Radiotherapy Centers in Bangladesh

2008 ◽  
Vol 45 (sup5) ◽  
pp. 260-263 ◽  
Author(s):  
Md. Shakilur Rahman ◽  
Guinyun Kim ◽  
A. F. M. Mizaur Rahman ◽  
M. Shamsuzzaman ◽  
Zahangir Alam ◽  
...  
Keyword(s):  
Photon Beam ◽  
Quality Audit
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