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Audit Evidence and Modelling Audit Risk Using Goal Programming
International Journal of Applied Decision Sciences, 2018Managing audit risk and allocating auditing resources are among the major problems faced by external auditors. To address this problem, this paper introduces external auditors to goal programming (GP), an innovative technique that can be used in audit risk models (ARM).
Saeed Askary +2 more
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Internal audit and audit fees: further evidence
Managerial Auditing Journal, 2010PurposeThe paper aims to examine the direction of the relationship between a firm's internal audit function and its external audit fees, extending a previous study by Goodwin‐Stewart and Kent, which used data from 2000.Design/methodology/approachThe paper uses publicly available information to analyse the relationship between internal audit and audit ...
Singh, Harj, Newby, R.
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Reliable Evidence: Auditability by Typing
2009Many protocols rely on audit trails to allow an impartial judge to verify a posteriori some property of a protocol run. However, in current practice the choice of what data to log is left to the programmer's intuition, and there is no guarantee that it constitutes enough evidence.
Nataliya Guts +2 more
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Audit Risk and Audit Evidence: The Bayesian Approach to Statistical Auditing.
The Accounting Review, 1993Abstract Reviews the book `Audit Risk and Audit Evidence: The Bayesian Approach to Statistical Auditing,' by Anthony Steele.
Shane R. Moriarity, Richard A. Grimlund
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External Auditing vs Statutory Committee Auditing: The Italian Evidence
International Journal of Auditing, 2010The Italian Corporate Law Reform introduced a compulsory independent external auditor. In the past, only listed companies were required to be audited by external auditors, while non‐listed companies were audited by the Board of Statutory Auditors regulated by the Italian Civil Code.
Mariani, Laura +2 more
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Evidence for Audit and Feedback
2020Audit and feedback involves providing the receiver with a summary of their performance over a specified period of time. Audit and feedback interventions are commonly used to promote the implementation of evidence-based practices in health care due to their consistent effect size over time.
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Auditing the Auditors: Evidence on the PCAOB's Inspections of Audit Firms
SSRN Electronic Journal, 2008This paper analyzes audit firm supervision since the Public Company Accounting Oversight Board (PCAOB) began conducting inspections. First, we find that audit clients do not perceive that the PCAOB's inspection reports are valuable for signaling audit quality.
Clive S. Lennox, Jeffrey A. Pittman
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Evidence on the Joint Determination of Audit and Non‐Audit Fees
Journal of Accounting Research, 2003AbstractIn this study we investigate whether the characteristics of clients, auditors, and the auditor‐client relationship simultaneously determine audit and non‐audit fees. As done in prior studies, we maintain that fees proxy for the level of service provided and follow the physical flow of knowledge.
Scott Whisenant +2 more
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Audit and Non‐Audit Fees: New Zealand Evidence
Pacific Accounting Review, 2006This study adds to the evidence concerning the link between the fees that auditors charge for audit and non‐audit services to the same client. We argue that audit fees will be cross‐subsidised in a particular way: they will be reduced dollar for dollar by the expected profi ts from nonaudit work that is ‘tied’ to the engagement in the sense that such ...
Paul Dunmore, Yingxin Sarah Shao
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Complete and reliable audit evidence as the basis for a quality audit
Экономика и предпринимательство, 2021Большая часть работы, связанной с проведением аудита, состоит из получения и оценки аудиторских доказательств, которые, в первую очередь, основаны на аудиторских процедурах, выполненных в ходе выполнения аудиторского задания. В данной статье рассматривается, какие аудиторские доказательства принято считать полными и надежными, какая информация может ...
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