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Evidence on the Joint Determination of Audit and Non-Audit Services
SSRN Electronic Journal, 2002In this study, we investigate whether the characteristics of clients, auditors, and the auditor-client relationship jointly determine audit and non-audit services. 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 Evidence and Documentation
2018Audit evidence refers to Information used by the auditor in arriving at the conclusions on which the auditor’s opinion is based. Audit evidence includes both information contained in the accounting records underlying the financial statements and other information.
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ANALYTICAL CHARACTERISTICS FOR AUDIT EVIDENCE
2022Ученые записки Крымского инженерно-педагогического университета, Выпуск 4 (78 ...
Ablyazova, S.A., Osmanov, K.M.
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Audit risk and audit programmes: archival evidence from four Dutch audit firms
European Accounting Review, 1996The audit risk model has become an extremely important element in audit practice. The basic intuition behind the model is that changes in risk should affect the work of the auditor. However, little systematic empirical evidence has been published on the assessment of audit risk and its effect on audit work.
Quadackers, L.M. +2 more
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Economic Problems and Legal Practice
Objective. Nowadays, audit procedures are a set of methods and techniques, the application of which is reduced to obtaining satisfactory and compliant evidence. They are an integral and primary part of the audit, as their role is to form an independent opinion of the auditor on the reliability of the audited financial statements, thereby guaranteeing ...
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Objective. Nowadays, audit procedures are a set of methods and techniques, the application of which is reduced to obtaining satisfactory and compliant evidence. They are an integral and primary part of the audit, as their role is to form an independent opinion of the auditor on the reliability of the audited financial statements, thereby guaranteeing ...
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2019
Abstract The reason for using vision as an example in the previous three chapters is that more is known about the human visual system and visual psychophysics than about other neural systems. But this choice begs the question of whether other systems corroborate the evidence drawn from vision. Is the same empirical strategy used in other
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Abstract The reason for using vision as an example in the previous three chapters is that more is known about the human visual system and visual psychophysics than about other neural systems. But this choice begs the question of whether other systems corroborate the evidence drawn from vision. Is the same empirical strategy used in other
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Sources and methods of obtaining audit evidence. Audit documentation
Экономика и предпринимательство, 2020Аудиторские доказательства позволяют аудитору обоснованно сформировать мнение о достоверности проверяемой бухгалтерской (финансовой) отчетности, при этом существуют определенные методы получения аудиторских доказательств. В работе представлены рекомендации по оптимизации процесса документирования выполненных аудиторских процедур и полученных ...
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Audit evidence: theory and methodology
Экономика и предпринимательство, 2020В статье оценена и изучена роль аудиторских доказательств, рассмотрены этапы и процесс получения аудиторских доказательств, а также подходы к оценке и эволюция сбора доказательств. Актуальность темы исследования заключается в том, что надежные аудиторские доказательства являются основой для формирования мнения о достоверности бухгалтерской (финансовой)
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Audit Tenure, Audit Fee, and Audit Quality : Evidence from India
Indian Journal of Finance, 2022Latha Ramesh, Rajashree Kamath
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Value-for-Money Audit Evidence.
The Accounting Review, 1993Abstract Reviews the book "Value-for-Money Audit Evidence," by D.M. Barnes.
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