Results 31 to 40 of about 6,844,164 (402)

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

SPECIFIC TYPES OF RELATED PARTIES AND TRANSACTIONS WITH THEM IN INTERNATIONAL STANDARD ON AUDITING 550: IMPACT ON THE ASSESSMENT OF RISK OF MATERIAL MISSTATEMENT AND ESTABLISHING THE ENTITY’S ACCOUNTING POLICY

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

The determinants of internet financial disclosure: The perspective of Malaysian listed companies [PDF]

, 2011
This paper investigates whether Internet Financial Disclosure (IFD) can be explained by the elements of the company’s characteristics and dominant personalities in board committees.Ten variables have been tested using data collected from 194 Malaysian ...
Alarussi, Ali Saleh, Mohd Hanefah, Mustafa, Selamat, Mohamad Hisyam   +2 more
core   +2 more sources

Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]

, 2010
This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Advisory Committee on the Auditing Profession, Alan Goodacre, Asthana, Basioudis, Basioudis, Beattie, Beattie, Beattie, Beattie, Boys, Briston, CAJEC, Chaney, Chi, Choi, Clatworthy, Coffee, Comunale, Craswell, Danos, Dopuch, Duxbury, EC, EC, Feldman, Ferguson, Ferguson, Financial Times, Francis, FRC, FRC, FRC, FRC, FRC, FRC, FRC, GAO, GAO, Ghosh, Ghosh, Goddard, Gramling, Hamilton, Hampel Report, Hogan, Huang, International Financial Services, Johnstone, Jones, Kealey, Knechel, Kohlbeck, Kwon, Landsman, McMeeking, McMeeking, McMeeking, Moizer, Moizer, Moizer, Narasimhan, Neal, OFT, OFT, Oxera, Oxera, Oxley, Peel, Pepall, POB, POB, POB, Pong, Pong, Power, Quick, Quick, Rama, Schloetzer, Shamharir Abidin, Shepherd, Smith Committee, Stein, Thavapalan, US Treasury, Vermeer, Vivien Beattie, Who Audits America, Wolk, Yardley   +89 more
core   +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

Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]

, 2002
In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core   +2 more sources

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, Wan Amalina Wan Abdullah   +1 more
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, Gintarė Verbickaitė   +1 more
doaj   +1 more source

Factors affecting the voluntary use of internal audit: evidence from the UK

, 2018
Purpose This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism.
Hazem Ramadan Ismael, C. Roberts
semanticscholar   +1 more source

Forensic Accounting and the Law: The Forensic Accountant in the Capacity of an Expert Witness [PDF]

, 2012
This paper focuses on what constitutes “an attitude that includes a questioning mind and a critical assessment of audit evidence”, namely professional scepticism. It also briefly considers factors and reasons contributory to the ever increasing use of (
Ojo, Mariane.B.
core   +2 more sources