Results 21 to 30 of about 6,844,164 (402)
Asian Journal of Accounting Research, 2021 PurposeThis study is designed and directed to analyze the effect of board characteristics and audit committee attributes on the firm performance of publicly listed commercial banks of Bangladesh.Design/methodology/approachThirty publicly listed ...
Rifat Fariha +2 more
semanticscholar +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
Undertaking clinical audit, with reference to a Prescribing Observatory for Mental Health audit of lithium monitoring [PDF]
, 2013 Audit is an important tool for quality improvement. The collection of data on clinical performance against evidence-based and clinically relevant standards, which are considered by clinicians to be realistic in routine practice, can usefully prompt ...
Barnes, TR, Paton, C
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
Abnormal audit fees and audit quality: Australian evidence
Australian Journal of Management, 2022 We examine the association between abnormal audit fees and audit quality using Australian data. We find that audit quality, measured by auditors’ propensity to issue going concern opinions for financially distressed companies, discretionary accruals, and clients’ propensity to meet or beat earnings benchmarks, declines as positive abnormal audit fees ...
Sarowar Hossain, Jenny Jing Wang
openaire +2 more sources
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
THE EFFECT OF AUDIT MATERIALITY AND AUDIT EVIDENCE ON AUDIT QUALITY
Jurnal Akuntansi AKTIVA, 2022 Tujuan penelitian ini adalah untuk mengetahui pengaruh materialitas audit dan bukti audit terhadap kualitas audit. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner online kepada responden penelitian. Responden penelitian ini adalah auditor pada Kantor Akuntan Publik di Yogyakarta.
openaire +1 more source
Approaches for Obtaining Audit Evidence at Fair Value Measurement
International journal of economics and business administration, 2019 : Purpose: The article provides a comparative analysis of several fair value measurement techniques contained in IFRS and US GAAP standards in order to select the valuation method of financial reporting elements that is most applicable to auditing ...
N. Prodanova +4 more
semanticscholar +1 more source
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 +2 more
doaj +1 more source