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Summarise the following papers - Essay Example

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Most of these studies have been carried out in the USA and the developed world. Very little has been done in the developing countries. Studies on audit quality…
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Download file to see previous pages is study by Jere (2004) who sought to review audit failure rates, costs of auditing, audit report research, auditor differentiation and audit quality, big-firm small-firm dichotomy, and the role of audit research in policy making. The paper began with a review of outright audit failure rates. It posited that an outright audit failure occurs when GAAPs are not enforced by the auditor and when an auditor fails to issue a modified or qualified audit report when the circumstances are appropriate. The failure renders the reports misleading to the users.
Where does audit failure rate data come from? This question is also answered by Jere (2004) as the paper defines audit failure rate using business failure rates – failures of publicly listed companies. Another audit failure could be observed from consent decrees from the reports of Accounting and Auditing Enforcement Releases (AAER). Further, the paper explains that data for audit failure rates could also be sourced from earnings restatements. The study found that the audit failure rates with significant economic consequences were infrequent, accounting for less than 1% annually.
Jere (2004) also tackled the issue of audit fees and whether auditing was costly. The paper also found that audit fees were low at less than 0.1% of the client sales. The paper argues correctly that the fact that the auditing costs are very low does not necessarily suggest that the quality of audits is also low given that the audit failure rates are also very low. Auditing is therefore inexpensive.
Jere’s (2004) meta-analysis revealed that despite the false positives and negatives, the audit reports were informative and therefore the audit quality was high. The author noted that auditors are not always accurate in their reporting and this can reduce the audit quality. Auditors tend to report more conservatively (false positives) but mostly fail to get it right when it matters (false negatives). What the false positives and negatives do is ...Download file to see next pagesRead More
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