Results 211 to 220 of about 100,496 (264)

Report of the Auditing Committee

PMLA/Publications of the Modern Language Association of America, 1935
The Auditing Committee met in the office of the Treasurer at New York University on the afternoon of Friday, December 27th, 1935. The accounts and reports of the Treasurer were examined by the Committee and were found correct and so certified. We take pleasure in adding that the work of the Committee was facilitated by the thorough and capable manner ...
E. H. Weight, Felix Weill, John C. Blankenagel   +2 more
openaire   +1 more source

THE AUDIT REPORT.

The Accounting Review, 1951
Abstract In this article the author stimulates interest in a co-operative effort through the facilities of the American Institute of Accountants, of the American Accounting Association, to improve the manner of audit reporting. According to the author these organizations have had a profound influence in developing accounting and ...
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EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS

NORDSCI Conference proceedings, Book 2 Volume 3, 2020
A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports.
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Understanding Audits and Audit Reports (Book).

Issues in Accounting Education, 1992
Abstract Reviews the book `Understanding Audits and Audit Reports, Sixth Edition,' by Martin Calpin.
Debra R. Sheldon, Gyan Chandra
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Audit reports

2014
The auditor’s report is central to the value of the audit process. Research shows that the auditor’s report per se has value to users of financial reports. It provides users with an enhanced level of reliability and confidence in their evaluation of a company’s financial statements, and this chapter presents some of the research supporting this ...
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Reporting the audit

1993
This chapter looks at the reporting of the audit in totality, from the ′in-process′ reporting that may be required, through to the final audit report itself.
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Audit Committee Characteristics and Audit Report Lag

International Journal of Auditing, 2014
This study seeks to determine whether audit committee compositional features are associated with the timeliness of financial reporting by Australian firms. Timeliness of financial reporting by firms, of which the length of an audit is a fundamental component, adds information content and impacts firm value, making an examination of audit report lag ...
Sultana, Nigar, Singh, Harj, Van der Zahn, J-L.W.   +2 more
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Perceived effects of key audit matters reporting on audit efforts, audit fees, audit quality, and audit report transparency: stakeholders’ perspectives

Qualitative Research in Accounting & Management
Purpose This paper aims to examine the perspectives of auditors, regulators and financial report preparers on the effects of key audit matters (KAMs) reporting on audit effort, fees, quality and report transparency. Design/methodology/approach The authors conducted 21 semi-structured interviews with stakeholders (13 Audit Partners, 5 Chief Financial
Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik   +2 more
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Reporting Connectivity, Audit Quality, and Audit Fees

Abacus
Regulatory and standard‐setting bodies are engaging in stakeholder consultation on connectivity, a practice to connect sustainability‐related disclosures with financial statements. We provide empirical evidence of the impact of reporting connectivity on auditors, which is important as several revised Public Company Accounting Oversight Board Auditing ...
Meiting Lu, Ruizhe Wang, Yi Wu, Shan Zhou   +3 more
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Audit Report

Southwestern Entomologist, 2021
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