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The effect of artificial intelligence technologies on audit evidence [PDF]
Accounting, 2021 Technologies of Artificial Intelligence (AI) are critical for future of the auditing profession. These technologies are actually vital tools that provide the auditing professionals with the means necessary for increasing the effectiveness and efficiency ...
Al-Sayyed, Saleh Mohammed +2 more
doaj +2 more sources
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
doaj +2 more sources
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
openaire +6 more sources
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
openalex +2 more sources
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
doaj +2 more sources
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
doaj +1 more source
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
doaj +1 more source
Audit evidence, technology, and judgement: A review of the literature in response to ED‐500
Journal of International Financial Management & Accounting, 2023 In October 2022, the International Auditing and Assurance Standards Board (IAASB) issued Exposure Draft 500 (ED‐500). This is focused on revising and integrating the standard auditors use when evaluating audit evidence during an external audit.
Dereck Barr‐Pulliam +3 more
semanticscholar +1 more source
The Effect of Competence, Independence, Accountability, and Audit Evidence on Audit Quality
International Journal of Multicultural and Multireligious Understanding, 2021 This study aims to determine the effect of competence, independence, accountability, and audit evidence on audit quality. The sample used in this study were auditors who work at the Public Accounting Firm in Bandung and obtained 36 auditors as ...
semanticscholar +1 more source
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
doaj +1 more source