Results 11 to 20 of about 584,308 (293)
How does joint provision of audit and non-audit services affect audit quality and independence? A review [PDF]
, 2014 The primary aim of this report is to analyse changes in recent years in the market for the provision of non-audit services (NAS), with a particular focus on the joint provision of audit and non-audit services and the potential effects on independence and
Gwilliam, David +2 more
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Peer Review and Audit Quality [PDF]
Third International Conference on Advances in Economics, Management and Social Study - EMS 2015, 2015 This study aims to examine the determinant factors of audit quality by proposing the hypothesis that peer review effect the audit quality. In this study, the unit of analysis is the external auditor who has worked in Certified Public Accountant - CPA firm. The author takes the CPA Firm in Bandung, West Java, Indonesia.
KARHI NISJAR, RITA YUNIARTI
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Review of Audit Quality Indicators
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 2023 Audit quality is the accuracy of the information reported by the auditor by the audit standards used by the auditor of the company's financial statements. This study aims to identify audit quality in several cases that occurred in Indonesia by using audit quality indicators in the form of ethics, people, process, output, and interaction.
Aviany Santi +2 more
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Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
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Quality in neonatal mortality audits: Results of pilot study from district of Dhule, Maharashtra
Journal of Family Medicine and Primary Care, 2023 Introduction: As per WHO guidelines, it is important to have quality among mortality audit documents to improve outcome in health services. Objective: To assess quality of facility-based neonatal mortality audits implementation. Methodology: Mixed-method
Bhanupriya Shivshankar Pande +4 more
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Cogent Business & Management, 2022 This paper investigates the effect of the application of standard audit hour on audit quality under the external audit law in Korea. As a result of empirical analysis, first, it is confirmed that the absolute value of the discretionary accrual decreased ...
Kyong-Yong Kim, Kyunbeom Jeong
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Faktor-faktor yang Mempengaruhi Perilaku Disfungsional Auditor Serta Pengaruhnya terhadap Kualitas Audit (Auditor di Surabaya) [PDF]
, 2012 This research study factors that influence auditor's dysfunctional behavior and how dysfunctional behavior influence audit quality . That factors are time budget pressures, working paper review and supervision.
Herdjiono, M. V. (Maria)
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Audit as a Tool for Improving the Quality of Stroke Care: A Review
International Journal of Environmental Research and Public Health, 2023 Introduction: A clinical audit is a tool that allows the evaluation of and improvement in the quality of stroke care processes. Fast, high-quality care and preventive interventions can reduce the negative impact of stroke. Objective: This review was conducted on studies investigating the effectiveness of clinical audits to improve the quality of stroke
Irene Cappadona +8 more
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PHARMACEUTICAL QUALITY AUDITS: A REVIEW
International Journal of Applied Pharmaceutics, 2019 Auditing is a vital function within a pharmaceutical company nowadays. Quality audit is a review and evaluation of all or part of a quality system with the specific purpose of improving it. It is one of the means to examine pharmacy programs and ensures that the procedures and reimbursement mechanisms comply with the contractual and regulatory ...
Princy Agarwal, Amul Mishra
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Heliyon, 2022 Internal audit quality is the foundation for a company's survival and development across the world. As a result, global efforts have been made to develop a scientific and accurate evaluation index for internal audit quality.
Ren Kai +3 more
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