Results 21 to 30 of about 150,271 (301)

Quality audit

, 2021
Quality auditing is an objective tool to assess the effectiveness of implementing the quality management system and to identify the necessary measures for its improvement. Compliance with the requirements of ISO 9001:2015, ISO 19011:2011 and ISO 17021:2011 ensure quality in conducting audits of management systems, which in turn ensures the production ...
openaire   +3 more sources

ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA)

Jurnal Akuntansi dan Auditing, 2014
This study generally aims to analyze determinants audit quality with moral judgment as the moderating and has a specific purpose to know; influence of competence on perceived audit quality, the influence of independence on perceived audit quality, the ...
Suriana AR. Mahdi
doaj   +1 more source

PENGARUH WORKLOAD DAN SPESIALISASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KUALITAS KOMITE AUDIT SEBAGAI VARIABEL PEMODERASI

Jurnal Akuntansi dan Keuangan Indonesia, 2011
This research aims to find empirical evidence about the impact of workload and specialization of auditors on audit quality. This research will also examine whether the quality of the audit committee can strengthen or weaken impact of workload and ...
Liswan Setiawan, Fitriany Fitriany
doaj   +1 more source

ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI

Jurnal Akuntansi dan Keuangan Indonesia, 2013
This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
doaj   +1 more source

The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [PDF]

حسابداری دولتی, 2020
Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve ...
mohammad hossein safarzadeh, seyed hossein sajadi, mahya shabani   +2 more
doaj   +1 more source

The Effect of Skepticism, Time Pressure, and Remote Audit During the COVID-19 Pandemic on Audit Quality: A Study of Auditors’ Perception

Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2022
This study aimed to determine the impact of professional skepticism, audit time pressure, and remote audit during the COVID-19 pandemic on audit quality and the effect of remote audits on the relationship between professional skepticism and audit ...
Kristiyanto Bayu Saputro, Ratna Mappanyukki   +1 more
doaj   +1 more source

Developing a framework for audit quality management in audit firms

Zeszyty Teoretyczne Rachunkowości, 2014
Over the last few decades audit quality has been investigated by many scholars, although it still hasn’t been properly conceptualized and lacks one common definition.
Darius Vaicekauskas, Jonas Mackevičius   +1 more
doaj   +3 more sources

The determinants of audit fees - evidence from the voluntary sector [PDF]

, 2000
Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre, Joanna Stevenson, Stevenson, J., Beattie, Vivien, Beattie, V., Stevenson, J.E., Pratt, K.C., Vivien Beattie, Goodacre, Alan, Stevenson, Joanna, Pratt, K., Goodacre, A., Ken Pratt, Pratt, Ken   +13 more
core   +1 more source

Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality

, 2023
We investigate whether the characteristics of audit committee (AC) chairs are associated with decisions about auditor choice, audit fees and audit quality.
Azizkhani, Masoud, Mai Nguyen, Hossain, Sarowar, Nguyen, Mai, Masoud Azizkhani, Sarowar Hossain   +5 more
core   +1 more source

Hyperosmotic stress‐induced redistribution of pre‐mRNA cleavage factor I subunits is associated with shifts in alternative polyadenylation

FEBS Open Bio, EarlyView.
Hyperosmotic stress triggers the relocation of the CFIm complex from the nucleus to the cytoplasm. This shift creates a nuclear ‘stoichiometric bottleneck’, limiting CFIm availability for mRNA processing. Consequently, specific mRNAs like NUDT21 and DICER1 undergo targeted 3′UTR shortening, demonstrating how spatial protein dynamics drive rapid ...
Hitomi Soumiya, Masatake Osawa, Hidefumi Fukumitsu   +2 more
wiley   +1 more source