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THE EFFECT OF AUDIT MATERIALITY AND AUDIT EVIDENCE ON AUDIT QUALITY
Jurnal Akuntansi AKTIVA, 2022 Tujuan penelitian ini adalah untuk mengetahui pengaruh materialitas audit dan bukti audit terhadap kualitas audit. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner online kepada responden penelitian. Responden penelitian ini adalah auditor pada Kantor Akuntan Publik di Yogyakarta.
Muhammad Ridho Al Amin
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Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
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The Role of Audit Evidence in a Strategic Audit
Journal of Accounting and Public Policy, 2008 This study examines how audit risk (the probability of false acceptance) and its components change when the auditor obtains audit evidence in an acceptance sampling model. Inherent risk and audit risk increase with audit evidence if the auditee has a sufficiently strong incentive for committing fraud. Detection risk always increases when audit evidence
Yasuhiro Ohta
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Internal audit functions and audit outcomes: Evidence from Indonesia
Cogent Business & Management, 2020 The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide assurance and independent consultation for decision-making.
Achmad Dzulfikar Dzikrullah +2 more
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Mandatory audit rotation and audit market concentration—evidence from Poland
Economics and Business Review, 2019 The new audit regulation came into force in Poland in 2017 and imposed mandatory audit rotation. The new regulation aims to strengthen the auditor’s independence but it might also affect concentration on the audit market.
Indyk Magdalena
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Effect of Big Data Analytics on Audit Evidence [PDF]
Audit Financiar, 2023 The purpose of this study is to determine the effect of the application of big data analytics (BDA) on audit evidence. A descriptive/cross sectional survey design was adopted while random sampling was used to distribute 514 structured questionnaires ...
Joshua Adewale ADEJUWON +1 more
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The Roles of External Auditors on Financial Information Quality
Eurasian Journal of Management & Social Sciences, 2022 The aim of this study is to explain and assess the reasons why auditors devote time and resources to auditing a company’s financial statements. In addition, attempts are made to explain the reasons for gathering further audit evidence in specific areas ...
Chnar Abdullah Rashid +1 more
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Female Audit Partners and Extended Audit Reporting: UK Evidence [PDF]
Journal of Business Ethics, 2020 AbstractThis study investigates whether audit partner gender is associated with the extent of auditor disclosure and the communication style regarding risks of material misstatements that are classified as key audit matters (KAMs). Using a sample of UK firms during the 2013–2017 period, our results suggest that female audit partners are more likely ...
Elmahgoub, Mohamed +2 more
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Evidence of the Financial Audit
Buhalterinės Apskaitos Teorija ir Praktika, 2020 Evidence is an argument that justifies the truth or falsity of a subjective opinion or assertion. Characteristics of audit evidence directly impact the obtaining process of sufficient audit evidence as well as determine the final audit decision regarding
Daiva Raziūnienė, Uršula Adaškevič
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Does industry expertise at engagement partner and audit firm level matter in emerging market? Evidence from Indonesia [PDF]
Accounting, 2021 This study investigates the association of industry specialization at the engagement partner level and audit firm level with aggressive earnings management and modified audit opinion.
Herusetya, Antonius, Jaunanda, Meiliana
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