دانلود رایگان مقاله لاتین بحث بین حسابرس و مشتری در مورد تنظیمات صورت مالی از سایت الزویر
عنوان فارسی مقاله:
مذاکرات بین حسابرسان و مشتریان در مورد تنظیمات صورتهای مالی
عنوان انگلیسی مقاله:
Negotiations between auditors and their clients regarding adjustments to the financial statements
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مقدمه انگلیسی مقاله:
1. Introduction
Over the last few years there has been a growing amount of research that considers the negotiations between auditors and their clients (hereafter referred to as auditor-client management, or ACM, negotiations) with regard to potential adjustments to the financial statements. Anecdotal information from discussions with several audit partners suggests that many partners do not believe they negotiate with their clients over adjustments to the financial statements, but rather they determine the correct number and insist it be posted. Research has been somewhat consistent with such a restricted understanding of negotiations, which may carry a pejorative connotation. For example, Ng and Tan (2003) suggest that auditors will not engage in certain negotiation strategies (e.g., bid high and concede) as it is neither professional nor within the guidelines of their regulatory environment. Furthermore, ACM research has found that auditors do indeed tend to stick to their initial position. For example, Hatfield, Houston, Stefaniak, and Usrey (2010) found that 76% of the auditors in their study stuck with their initial offer. However, discussions between auditors and their clients with regard to whether and to what extent adjustments should be posted are quite common. Gibbins, Salterio, and Webb (2001), for example, found that two-thirds of the auditors in their survey enter into these types of discussions with more than half of their clients. Audit practitioners are better prepared for these discussions–—regardless of the term applied–—if they understand the social and psychological rules of negotiations as suggested by negotiation research in these fields. Consider the somewhat bizarre decision to break into the Democratic National Committee headquarters and bug offices when the democratic presidential candidate had virtually no chance of winning the general election. Testimony provided afterthe Watergate scandal indicated thatthe final plan was a concession from G. Gordon Liddy’s initial, expensive proposals, which involved kidnapping, blackmail, and prostitutes, along with breaking-in and bugging DNC offices. This negotiation strategy used by Liddy, rejection-thenretreat, is well known and documented in the negotiation literature. A large committee composed of professional political consultants and campaign managers made one of the worst political decisions in history due to the fact that the participants did not realize they were in a negotiation. Similarly, understanding the subtle pressures that exist in a negotiation environment is crucial for auditors to increase the likelihood that proposed audit adjustments are posted to the client’s financial statements. This idea isthe basis of a speech by a prominent member ofthe Public Company Accounting Oversight Board (PCAOB), Kayla Gillan. She suggests that the primary cause of audit breakdowns–—discovered during the inspection process–—isthe occurrence of unconscious biases rather than ethical or competency issues (Gillan, 2007). She believes that helping auditors understand the source of these biases is critical to improving audit quality.
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کلمات کلیدی:
Wiley CPA Exam Review 2008: Auditing and Attestation https://books.google.com/books?isbn=0470135212 O. Ray Whittington, Patrick R. Delaney - 2007 - Business & Economics After an audit report containing an unqualified opinion on a nonpublic client's ... Advise management to adjust the balance sheet to reflect the acquisition. b. What an Auditor Does and Doesn't Do www.grfcpa.com/resources/publications/auditor-responsibilities/ The auditor then forms an opinion of whether the financial statements are free of material ... Authorize, execute or consummate transactions on behalf of a client. People also ask What exactly does an auditor do? What is accounting and auditing? What do you do as an external auditor? What is an audit adjustment? Feedback Searches related to clients regarding adjustments to the financial statements audit adjustment example audit adjustment entry auditor proposed adjusting journal entries passed adjustments audit audit adjustments passed adjusting journal entries audit adjustment journal entry proposed adjusting journal entry definition
