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Skills, knowledge, and attitudes important for present-day auditors

หน่วยงาน Nanyang Technological University, Singapore

รายละเอียด

ชื่อเรื่อง : Skills, knowledge, and attitudes important for present-day auditors
นักวิจัย : Siriwardane, Harshini P. , Kin Hoi Hu, Billy , Low, Kin-Yew
คำค้น : DRNTU::Business::Auditing::Auditors
หน่วยงาน : Nanyang Technological University, Singapore
ผู้ร่วมงาน : -
ปีพิมพ์ : 2557
อ้างอิง : Siriwardane, H. P., Kin Hoi Hu, B., & Low, K. Y. (2014). Skills, knowledge, and attitudes important for present-day auditors. International journal of auditing, 18(3), 193-205. , 1090-6738 , http://hdl.handle.net/10220/24232 , http://dx.doi.org/10.1111/ijau.12023
ที่มา : -
ความเชี่ยวชาญ : -
ความสัมพันธ์ : International journal of auditing
ขอบเขตของเนื้อหา : -
บทคัดย่อ/คำอธิบาย :

Recent accounting scandals have challenged and transformed the present-day role of auditors, making it timely and important to re-examine the skills, knowledge, and attitudes (SKAs) required of auditors in today's business environment. While prior studies have examined SKAs of accountants and internal auditors, and personal attributes of auditors, there is little research on auditors' SKAs. We propose and examine 20 SKAs important to present-day auditors. We survey experienced auditors in Singapore about the importance of these SKAs. Our participants rate professional integrity, assessing audit evidence, and having a questioning mind (indicative of professionalism competency) as the three most important SKAs. The participants also assess entry-level auditors' (ELAs) performance for each SKA. The difference between their importance and performance ratings is largest for business competency, particularly for knowledge of client's business. Our findings have implications for various accounting constituencies in terms of developing auditors' competencies.

บรรณานุกรม :
Siriwardane, Harshini P. , Kin Hoi Hu, Billy , Low, Kin-Yew . (2557). Skills, knowledge, and attitudes important for present-day auditors.
    กรุงเทพมหานคร : Nanyang Technological University, Singapore.
Siriwardane, Harshini P. , Kin Hoi Hu, Billy , Low, Kin-Yew . 2557. "Skills, knowledge, and attitudes important for present-day auditors".
    กรุงเทพมหานคร : Nanyang Technological University, Singapore.
Siriwardane, Harshini P. , Kin Hoi Hu, Billy , Low, Kin-Yew . "Skills, knowledge, and attitudes important for present-day auditors."
    กรุงเทพมหานคร : Nanyang Technological University, Singapore, 2557. Print.
Siriwardane, Harshini P. , Kin Hoi Hu, Billy , Low, Kin-Yew . Skills, knowledge, and attitudes important for present-day auditors. กรุงเทพมหานคร : Nanyang Technological University, Singapore; 2557.