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ANALYTICAL CHARACTERISTICS FOR AUDIT EVIDENCE
2022Ученые записки Крымского инженерно-педагогического университета, Выпуск 4 (78 ...
Ablyazova, S.A., Osmanov, K.M.
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Journal of Accounting & Economics, 2018
This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting Oversight Board ...
Daniel Aobdia
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This study investigates the degree of concordance between fifteen measures of audit quality used in academia and two measures of audit process quality determined either by audit firms’ internal inspections or by Public Company Accounting Oversight Board ...
Daniel Aobdia
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Audit evidence in the context of digitalization
Экономика и предпринимательство, 2023В статье рассматривается система высшего экономического образования в России, с учетом Болонской системы и ее цифровизация. Проводится оценка компетентностной модели образования с учетом профессиональных требований по направлениям подготовки внутри укрупненной группы Экономика. Анализируются профессиональные компетенции и их преемственность. Приводятся
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Sources and methods of obtaining audit evidence. Audit documentation
Экономика и предпринимательство, 2020Аудиторские доказательства позволяют аудитору обоснованно сформировать мнение о достоверности проверяемой бухгалтерской (финансовой) отчетности, при этом существуют определенные методы получения аудиторских доказательств. В работе представлены рекомендации по оптимизации процесса документирования выполненных аудиторских процедур и полученных ...
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Characteristics of information communication technology and audit practices: evidence from India
, 2020PurposeThe purpose of this study is to investigate the relationship between characteristics of information communication technology (ICT, adoption, confidence, competency and training) and auditing practices.
M. M. Thottoli, Thomas K.V.
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2019
Abstract The reason for using vision as an example in the previous three chapters is that more is known about the human visual system and visual psychophysics than about other neural systems. But this choice begs the question of whether other systems corroborate the evidence drawn from vision. Is the same empirical strategy used in other
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Abstract The reason for using vision as an example in the previous three chapters is that more is known about the human visual system and visual psychophysics than about other neural systems. But this choice begs the question of whether other systems corroborate the evidence drawn from vision. Is the same empirical strategy used in other
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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 ...
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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 ...
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Contemporary Accounting Research, 2018
While substantial revisions to auditor and audit committee reporting are being discussed internationally, including in the United States, the impact of these reforms on audit quality is unknown.
Lauren C. Reid +3 more
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While substantial revisions to auditor and audit committee reporting are being discussed internationally, including in the United States, the impact of these reforms on audit quality is unknown.
Lauren C. Reid +3 more
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Why are expanded audit reports not informative to investors? Evidence from the United Kingdom
Review of accounting studies, 2022C. Lennox +2 more
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Audit evidence: theory and methodology
Экономика и предпринимательство, 2020В статье оценена и изучена роль аудиторских доказательств, рассмотрены этапы и процесс получения аудиторских доказательств, а также подходы к оценке и эволюция сбора доказательств. Актуальность темы исследования заключается в том, что надежные аудиторские доказательства являются основой для формирования мнения о достоверности бухгалтерской (финансовой)
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