THE FUTURE PERSPECTIVES OF THE INTERNAL AUDIT FUNCTION [PDF]
The aim of the paper is to provide an overview over the challenges and opportunities thatinternal auditors are going to face with, in the context of current economic and financial worldwide crisis.Using fundamental type of research, but also combining ...
Atanasiu Pop +2 more
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Audit market concentration and related regulatory measures [PDF]
, 2015 Audit markets are highly concentrated and such a situation might have negative consequences on competition, and thus, on price setting, on audit quality and on the functioning of markets.
Carrasco-Díaz, Daniel +2 more
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Representing, planning and evaluating audit evidence with belief function theory. [PDF]
This paper presents a framework for the representation, planning and evaluation of uncertain audit evidence using a belief-function approach. We only consider the case of a financial statement audit.
Van den Acker, C, Vanthienen, Jan
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Serious violent offenders : developing a risk assessment framework [PDF]
, 2007 In order to establish a complementary language of risk across all agencies, it is recommended that the Scottish Government and the Risk Management Authority actively disseminate MAPPA guidance through the RMA's specialist training programme and through ...
Barry, Monica +2 more
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The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [PDF]
حسابداری دولتی, 2015 Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements.
Taher Davari, Mohammad Nazaripour
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CONSIDERATIONS ON THE PLANNING OF THE FINANCIAL AUDIT MISSION [PDF]
In order to exercise efficiently the financial audit it is required to adequately plan it, for each individual mission. This document synthesizes the essential aspects which must be taken into account by the auditors and divides them into groups ...
Cristian Dragan +2 more
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Cardiovascular risk assessment and management in rheumatoid arthritis : are guidelines being followed? [PDF]
, 2014 Aim: The aim of the audit was to determine whether the cardiovascular risk assessment and management in rheumatoid arthritis patients at Mater Dei Hospital is in concordance with the recommendations by the European League Against Rheumatism (EULAR ...
Borg, Andrew A. +3 more
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Effective Factors in Client Acceptance Decision in Audit Firms [PDF]
مطالعات تجربی حسابداری مالی, 2007 Despite information asymmetry between auditor and client that may result in adverse selection (undesirable client acceptance), auditor should evaluate all phases of audit engagement before establishing any relationship with prospective client.
Yahya Hassas Yeganeh +1 more
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Post-Enron implicit audit reporting standards: sifting through the evidence. [PDF]
The accounting scandals and the demise of Andersen have increased auditors' ex ante business risk. As a result, stock markets revised downward the value of the audit firms (Asthana et al. 2003; Chaney and Philipich 2002; Krishnamurthy et al. 2002; Callen
Sercu, Piet +2 more
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Internal Audits at Local Governments. Audit Experiences of the State Audit Office of Hungary [PDF]
Internal audit applied by local government does not fulfil its functions and in reality does not contribute to the proper, regulated, economical, efficient and effective management of local governments. In the majority of local governments internal audit
Tamás Sepsey
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