Results 11 to 20 of about 129,683 (309)
The impact of audit committee characteristics on audit fees; evidence from Ghana
Cogent Business & Management, 2022 The purpose of the study was to establish the impact of audit committee characteristics on audit fees from listed companies in Ghana. Audit committee size, gender diversity, meeting, and financial expertise were adopted to measure audit committee ...
Millicent Selase Afenya +3 more
doaj +1 more source
Effect of Improved Association Algorithm on Mining and Recognition of Audit Data
Journal of Electrical and Computer Engineering, 2022 Audit evidence is the proof material on which the auditors issue audit opinions and make relevant audit conclusions, and audit evidence in the era of big data presents new characteristics in terms of adequacy, relevance, and reliability.
Putianyi Qiu
doaj +1 more source
Reliance Measure of Independent Auditors to Assess the Audit Evidence in an Audit Report of the Governmental agencies [PDF]
پژوهشهای تجربی حسابداری, 2017 This paper examines the reliance measure of external auditors on the audit evidence as a fundamental factor in the audit report on the Governmental agencies.
aziz gord, hossein kurdestani
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Accounting Comparability and Audit Effort [PDF]
مطالعات تجربی حسابداری مالی, 2021 Audit fee, which is one of the signs of an audit effort, is an important factor in the acceptance or rejection an audit by owners and auditors. The characteristics of the client and especially the characteristics of financial reporting are important ...
Mojtaba Golmohammadi shuraki +1 more
doaj +1 more source
The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +1 more source
Vpliv triangulacije revizijskih dokazov na revizorjevo oceno tveganja prevare v Sloveniji
Economic and Business Review, 2019 Audit evidence triangulation is a strategy for obtaining and evaluating audit evidence from three significant sources simultaneously, the benefit of which is to obtain additional independent audit evidence outside the entity.
Mina Ličen, Tomaž Ličen
doaj +1 more source
Bases of audit of receivables in the organizations of the telecommunication sector
Вестник университета, 2019 The methodology for the audit of receivables in telecommunications sector organizations needs to be constantly developed and improved. The significance of checking receivables in organizations of the telecommunication sector has been considered in the ...
A. S. Grechishnikova, Z. V. Chebotareva
doaj +1 more source
Contemporary Accounting Research, 2023 ABSTRACTAs audit technology becomes more widespread, practice and academia are raising concerns about the costs and benefits of these technologies. We examine how internal auditors use technology‐based audit techniques (TBATs) and how TBATs impact the efficiency and effectiveness of their audits. We use two surveys and interviews of individual auditors
Marc Eulerich +3 more
openaire +3 more sources
Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]
, 2010 This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Abidin, S. +6 more
core +1 more source
An audit evidence planning model for the public sector
Journal of Economic and Financial Sciences, 2018 Orientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement regarding the
Marian Mentz, Karin Barac, Elza Odendaal
doaj +1 more source