Results 21 to 30 of about 627,522 (356)

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

Mandatory Audit Firm Rotation and Big4 Effect on Audit Quality: Evidence from South Korea [PDF]

, 2017
In South Korea, due to concurrent financial scandals, Korean legislators implemented two major audit policies in the 2000s; the mandatory audit “partner” rotation policy in 2000 and the mandatory audit “firm” rotation policy in 2006.
Jong‐Seo Choi, Hyoung-Joo Lim, Dafydd Mali   +2 more
openalex   +5 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).
Advisory Committee on the Auditing Profession, Alan Goodacre, Asthana, Basioudis, Basioudis, Beattie, Beattie, Beattie, Beattie, Boys, Briston, CAJEC, Chaney, Chi, Choi, Clatworthy, Coffee, Comunale, Craswell, Danos, Dopuch, Duxbury, EC, EC, Feldman, Ferguson, Ferguson, Financial Times, Francis, FRC, FRC, FRC, FRC, FRC, FRC, FRC, GAO, GAO, Ghosh, Ghosh, Goddard, Gramling, Hamilton, Hampel Report, Hogan, Huang, International Financial Services, Johnstone, Jones, Kealey, Knechel, Kohlbeck, Kwon, Landsman, McMeeking, McMeeking, McMeeking, Moizer, Moizer, Moizer, Narasimhan, Neal, OFT, OFT, Oxera, Oxera, Oxley, Peel, Pepall, POB, POB, POB, Pong, Pong, Power, Quick, Quick, Rama, Schloetzer, Shamharir Abidin, Shepherd, Smith Committee, Stein, Thavapalan, US Treasury, Vermeer, Vivien Beattie, Who Audits America, Wolk, Yardley   +89 more
core   +2 more sources

METHODS OF CONTROL OF THE INTERNAL AUDITING STANDARDS SYSTEM IN AUDIT COMPANIES BY EXTERNAL QUALITY AUDITORS

Учёт. Анализ. Аудит, 2019
The article describes the methods which external quality auditors could use to assess the quality of the system of internal auditing standards in audit companies.
VADIM Ovsiychuk, VALENTINA Ovsiychuk, YURY Trusov   +2 more
doaj   +1 more source

Audit partner industry specialization and audit quality: Evidence from Spain [PDF]

International Journal of Auditing, 2017
We investigate the impact of the industry specialization of individual auditors on audit quality. We aim to contribute to a quickly growing line of research examining the importance of audit partners as determinants of audit quality. To provide robust results, we use several proxies of both industry specialization and audit quality.
Josep Garcia‐Blandon, Josep Maria Argiles‐Bosch   +1 more
openaire   +4 more sources

IMPROVEMENT WAYS OF ACCOUNTING AND INTERNAL AUDIT OF ENTERPRISE RECEIVABLES

Nauka ta progres transportu, 2014
Purpose. Determination and substantiation of ways to improve accounting and internal audit of receivables at the enterprises. Methodology.The basic principles and ways for improvement of accounting and internal audit systems that should help Ukrainian ...
V. D. Zelikman, YU. A. Sonina
doaj   +1 more source

SPECIFIC TYPES OF RELATED PARTIES AND TRANSACTIONS WITH THEM IN INTERNATIONAL STANDARD ON AUDITING 550: IMPACT ON THE ASSESSMENT OF RISK OF MATERIAL MISSTATEMENT AND ESTABLISHING THE ENTITY’S ACCOUNTING POLICY

Three Seas Economic Journal, 2020
The purpose of the study is to identify the impact of specific types of related parties, which are allocated in International Standards on Auditing 550 “Related Parties”, not only on the organization of the audit of financial statements in the context of
Nataliia Shalimova, Yana Klymenko
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

The determinants of internet financial disclosure: The perspective of Malaysian listed companies [PDF]

, 2011
This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committees.Ten variables have been tested using data collected from 194 Malaysian ...
Alarussi, Ali Saleh, Mohd Hanefah, Mustafa, Selamat, Mohamad Hisyam   +2 more
core   +2 more sources

Enterprise Audits and Blockchain Technology

SAGE Open, 2023
Blockchain technology has become more common in the audit industry, posing new problems for traditional audit work. Researchers have been studying the effect of customers’ use of blockchain technology on audits, especially on audit risk and audit methods.
Yang Dong, Haiying Pan
doaj   +1 more source