Results 321 to 330 of about 627,522 (356)
Some of the next articles are maybe not open access.
An audit evidence gathering model in online auditing environments
2011 IEEE International Conference on Systems, Man, and Cybernetics, 2011Auditing is a continuous process that involves collection of audit evidences. Continuous auditing (CA) is an active research domain of computer assisted auditing in an informationization environment. Online auditing as used in China is one mode of continuous auditing.
Wei Chen +2 more
openaire +1 more source
Non-audit services and audit quality: evidence from Germany
Review of Managerial Science, 2018The study examines the impact of non-audit services (NAS) on audit quality. It is motivated by the new re-strictions on the joint provision of audit and NAS for EU Member State (Federal Ministry for Economic Affairs and Energy 2016, Regulation 2014, EC 2011) which are based on concerns that auditors’ provided NAS may impair auditor independence ...
Daniela Hohenfels, Reiner Quick
openaire +1 more source
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.
openaire +1 more source
Audit Partner Specialization and Audit Fees: Some Evidence from Sweden*
Contemporary Accounting Research, 2011Utilizing a dataset on the client portfolios of the Big 4 audit partners in Sweden, this study examines auditor specialization and pricing at the individual partner level. Consistent with the view that there are returns on investing in specialization, the analysis of audit fees indicates that both audit partner industry specialization, and ...
openaire +2 more sources
2018
Process mining refers to analyzing business processes using the event log information from the accounting information systems. Process mining techniques have been widely applied in many research domains; however, the application of process mining in auditing has just emerged.
openaire +1 more source
Process mining refers to analyzing business processes using the event log information from the accounting information systems. Process mining techniques have been widely applied in many research domains; however, the application of process mining in auditing has just emerged.
openaire +1 more source
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 ...
openaire +1 more source
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 ...
openaire +1 more source
Audit Tenure, Audit Fee, and Audit Quality : Evidence from India
Indian Journal of Finance, 2022Latha Ramesh, Rajashree Kamath
openaire +1 more source
American Cancer Society nutrition and physical activity guideline for cancer survivors
Ca-A Cancer Journal for Clinicians, 2022Cheryl L Rock +2 more
exaly