Results 21 to 30 of about 129,683 (309)
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
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
The demand for audit in private firms : recent large-sample evidence from the UK [PDF]
, 2013 Although theory suggests that companies would rationally select into audit even if it were not a legal requirement, many countries impose mandatory audits.
Lennox, Clive +3 more
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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
Sustainability reporting quality and post‐audit financial reporting quality: Empirical evidence from the UK [PDF]
, 2020 This study examines whether firms that appear to exhibit high sustainability reporting quality are less likely to engage in earnings management activities, thereby delivering financial information that is more transparent and reliable than that delivered
Habiba Al‐Shaer, Al-Shaer, Habiba
core +1 more source
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
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
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
Qualitative Factors of the Materiality
Buhalterinės Apskaitos Teorija ir Praktika, 2019 In the audit evidence gathering process, the auditor uses a set of assumptions about audit risk factors and determines the level of material error and misstatement.
Daiva Raziūnienė +1 more
doaj +1 more source
Internal Audit Function and Audit Fees: Evidence from Nigeria
Li Falah: Jurnal Studi Ekonomi dan Bisnis Islam, 2021 The purpose of this study is to analyse the relationship between audit fees and internal audit function in the Nigerian listed companies. This study observes 60 non-financial firms over four years (2012 to 2015) and uses random effect regression model to
Muqaddam Oyetunji Ali +1 more
doaj +1 more source