Results 221 to 230 of about 100,496 (264)

IAASB AUDIT REPORT PROJECT AND NEW AUDIT REPORT: A RESEARCH ON AUDIT REPORTS OF COMPANIES TRADED ON BORSA İSTANBUL

2020
Bilgi kullanıcıları açısından denetim raporu son derece önemli bir belgedir. Bu belge içerisinde en önemli bilgi görüş olsa da raporun daha fazla bilgi sunuyor olması da son derece önemlidir. IAASB tarafından başlatılan ve pek çok tarafın görüşleri sonucunda oluşturulan denetim raporu formatı bilgi kullanıcılarına daha fazla bilgi sunmaktadır.
ERDOĞAN, Tolga, ÇARIKÇIOĞLU, Peyami
openaire   +1 more source

Does audit report readability influence audit report delay? The moderating role of the audit firm

Journal of Accounting in Emerging Economies
Purpose Drawing on communication theory, this study investigates the impact of audit report readability (ARR) on the audit report delay (ARD) of non-financial companies listed on the Palestine Exchange (PEX). The study also examines whether audit firm (AF) moderates the relationship between the readability of ...
openaire   +1 more source

Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020

Managerial Auditing Journal, 2022
Lan Anh Nguyen, Michael Kend
exaly  

Audit Reports

International Journal of STD & AIDS, 1994
openaire   +1 more source

The digital transformation of external audit and its impact on corporate governance

Technological Forecasting and Social Change, 2020
Riadh Manita, Hikkerova Ľubica
exaly  

Relation between external audit fees, audit committee characteristics and internal audit

Accounting and Finance, 2006
Pamela Kent
exaly  

Experts inclusion in the audit for better audit reports

2013
Audit education and experience enables the auditor to learn about issues related to the work of the auditor general but are not required to possess expert knowledge that otherwise has educated or qualified person to be engaged in the practice of any other profession or occupation.
Dimitrova, Janka, Gorgieva-Trajkovska, Olivera, Kostadinovski, Aleksandar   +2 more
openaire  

The impact of audit committee expertise on audit quality: Evidence from UK audit fees

British Accounting Review, 2017
Noel O'Sullivan, Chaudhry Ghafran
exaly  

Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality

Journal of Accounting Research, 2015
Robert Knechel, Timothy Bell
exaly  

The Audit Report Lag by the Type of Emphasis of Matter in Audit Report

korean management review, 2019
Nam Chul Jung, Hyun Ah Kim, Jin Wook Choi   +2 more
openaire   +1 more source