Key Words: Audit quality, Premature sign-offs, Respondent bias, Randomized response technique.
A fundamental question which faces the auditing profession today is how pervasive is the incidence of premature sign-offs in current audit practice.
Prior to the new expectation-gap standards, studies by Rhode (1978) and Alderman and Deitrick (1982) found evidence of premature sign-offs among external auditors.
1) These results suggest a significantly lower incidence of premature sign-offs compared to the findings by Rhode (1978) and Alderman and Dietrick (1982) a decade earlier.
In order to assess the extent of respondent bias, this study examined auditor premature sign-offs using both the DM of inquiry and the RRT proposed by Greenberg et al.
An instant view of every employee's compliance education and training historyCoincluding policy sign-offs, training sessions, and task statusCowith just one click on the electronic personnel page
New progress reports include the status of all compliance actions across the enterprise, and complete policy revision histories and user sign-offs are readily available for litigation support
Nasdaq:SMTL), a leading supplier of wafer surface preparation and electrochemical deposition (ECD) systems, today announced that fiscal 2004 third quarter earnings would be below previously estimated figures due to delayed final sign-offs on four of the company's new tools.
The matters discussed in this news release include forward-looking statements, including statements relating to the increased complexity of our tools and its impact on the timing of future customer sign-offs, the recording of earnings from deferred revenue as customer acceptances are received, and the revised guidance for the fiscal 2004 third quarter.
Ray Thompson, chairman and chief executive of Semitool, commented, "The first deliveries of leading-edge process chambers that we are placing on our advanced Raider platform caused certain global customers to take longer than anticipated to sign-off on final acceptances.
Atmel sign-offS ideal for all phases of the design cycle.
Nasdaq: SNPS) the design technology leader for complex IC design, today announced that Atmel Corporation (NASDAQ: ATML) has issued sign-off support of Synopsys' high-performance VCS(TM) Verilog simulator for Atmel's ATL50/E2, ATL35 and ATL25 series Gate Arrays and Embedded Arrays.