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Annual Report 2010-2011
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Audit Enquiry: Seeking More Reliable Evidence from Audit Enquiry

 

Order information
Product Number 02410
Price: Members $27.50 Non-members $35.00
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Staff contact
David Moore, CA
research.studies@cica.ca


Executive summary

Project objective
The objective of this project was to study the reliability of enquiry as an information gathering technique and to investigate the steps that need to be taken to develop simultaneously both the particular skills of the auditing profession in enquiry and the capacity of the profession to keep pace with events in an economy characterized by rapid change and increasing complexity.
(Steering Committee Chair - Ross Pearman, CA, Ernst & Young)

CAmagazine articles:

  • A Matter of Evidence by Sylvia Smith, CA (October 1994)
  • Enquiring into Enquiry by William A. Bradshaw, FCA (September 1996)
  • 360° Reliability by Allena D. Leonard, Ph.D. (September 2000)