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Audit evidence – top argument for final audit opinion [PDF]
Annals of Computational Economics, 2008 The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences.
Ana MORARIU +4 more
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2008 21st IEEE Computer Security Foundations Symposium, 2008
Authorization logics provide a principled and flexible approach to specifying access control policies. One of their compelling benefits is that a proof in the logic is evidence that an access-control decision has been made in accordance with policy.
Jeffrey A. Vaughan +3 more
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Authorization logics provide a principled and flexible approach to specifying access control policies. One of their compelling benefits is that a proof in the logic is evidence that an access-control decision has been made in accordance with policy.
Jeffrey A. Vaughan +3 more
openaire +1 more source
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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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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Public Audit Oversight and Audit Pricing: Evidence from the EU
European Accounting Review, 2022We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB).
Annita Florou, Shuai Yuan
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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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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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