Auditing and assurance services -- Professional standards -- Management fraud and audit risk -- Engagement planning -- Risk assessment : internal control evaluation -- Employee fraud and the audit of cash -- Revenue and collection cycle -- Acquisition and expenditure cycle -- Production cycle --...

We examine the effect of Audit Committee (AC) quality on auditor conservatism from two perspectives that may be held by the auditors. The first perspective is that enhanced AC quality lowers audit risk, which allows auditors to be less aggressive when insisting on recording adjusting entries –...