Concepedia

Audit Program Documentation

Audit Program Documentation is a type of audit documentation that constitutes a structured, written plan outlining the specific procedures, objectives, and methodologies to be performed during an audit engagement, distinguishing it from other forms of working papers by its prescriptive and procedural design for audit execution.

7

Publications

279

Citations

10

Authors

8

Institutions

Publications per year

2017–2026

0

Variants

Audit Plan

Parents

Publications

7

The Influence of Documentation Specificity and Priming on Auditors' Fraud Risk Assessments and Evidence Evaluation Decisions

Jacqueline S. Hammersley, E. Michael Bamber, Tina D. Carpenter · The Accounting Review · 2010 · 101 citations

, , +16

Documentation Requirements and Quantified versus Qualitative Audit Risk Assessments

M. David Piercey · Auditing A Journal of Practice & Theory · 2011 · 49 citations

, , +13

The effect of audit documentation format on data collection

Suzanne Purvis · Accounting Organizations and Society · 1989 · 38 citations

, , +14

Auditor Identification of Fraud Risk Factors and their Impact on Audit Programs

Theodore J. Mock, Jerry L. Turner · International Journal of Auditing · 2005 · 24 citations · Full text

, , +17

Three Contributions to the Development of Accounting Principles Prior to 1930

Maurice Moonitz · Journal of Accounting Research · 1970 · 24 citations

, , +11

1–5 of 7

Authors

10

  1. TD
    Tina D. Carpenter

    University of Georgia, United States

    2 publications · 124 citations

    2

    h-index

  2. JS
    Jacqueline S. Hammersley

    University of Georgia, United States

    2 publications · 124 citations

    2

    h-index

  3. EM
    E. Michael Bamber

    University of Georgia, United States

    2 publications · 124 citations

    2

    h-index

  4. JL
    Jerry L. Turner

    University of Memphis, United States

    1 publications · 24 citations

    1

    h-index

  5. MD
    M. David Piercey

    University of Massachusetts Amherst, United States

    1 publications · 49 citations

    1

    h-index

1–5 of 10

Institutions

8

  1. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    62 citations

  2. University of Georgia

    Athens, United States

    2 h-index

    5 publications

    349 citations

  3. California Southern University

    Chandler, United States

    1 h-index

    1 publications

    24 citations

  4. Texas Christian University

    Fort Worth, United States

    1 h-index

    1 publications

    24 citations

  5. University of Massachusetts Amherst

    Amherst Center, United States

    1 h-index

    1 publications

    49 citations

  6. University of California, Riverside

    Riverside, United States

    1 h-index

    1 publications

    24 citations

  7. Appalachian State University

    Boone, United States

    1 h-index

    2 publications

    40 citations

  8. University of Memphis

    Memphis, United States

    1 h-index

    1 publications

    24 citations

1–8 of 8

Venues

  1. SSRN Electronic Journal

    Repository · 1 publications · 23 citations

    1

    h-index

  2. The Accounting Review

    1 publications · 101 citations

    1

    h-index

  3. International Journal of Auditing

    IJA · 1 publications · 24 citations

    1

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 1 publications · 49 citations

    1

    h-index

  5. Issues in Accounting Education

    1 publications · 20 citations

    1

    h-index

1–5