Results 21 to 30 of about 150,463 (306)
THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS
Research on Enterprise in Modern Economy Theory and Practice, 2016 Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit
Krystyna Lisiecka +1 more
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Dinamika Tim Audit Dan Kualitas Audit
Jurnal Manajemen Teori dan Terapan, 2016 Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report.
Yefta Andi Kus Nugroho +1 more
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Quality audit typology and methodology
Buhalterinės Apskaitos Teorija ir Praktika, 2014 The methodology of audit is extensively researched both foreign and Lithuanian authors, but there isn’t a full theory of audit, in which is mentioned all the currently existing types of audit.
Indrė Pečiulytė, Juozas Ruževičius
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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
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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
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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
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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 +2 more
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Audit Adjustments and Public Sector Audit Quality [PDF]
Abacus, 2019 In the context of austerity‐inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not‐for‐profit managers manage ‘earnings’ to report small surpluses close to zero by managing deficits upwards and
Greenwood, Margaret, Zhan, Ruijia
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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 +1 more
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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 +1 more
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