Results 1 to 10 of about 15,028,562 (329)
Related party transactions and audit risk
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C +2 more
doaj +2 more sources
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
Mathematics, 2021 The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit.
Luis Porcuna-Enguix +3 more
doaj +2 more sources
International Journal of Economics and Business Administration, 2019 Purpose: The purpose of this study is the development of an audit risk model based on the decomposition of classical Audit Risk Model (ARM) with the addition of elements to assess the risks associated with various aspects of the task. Design/Methodology/Approach: The classical ARM is the basis of our model.
Arzhenovskiy, S. V. +3 more
openaire +4 more sources
Employment of Audit Risk Models
Ekonomika, 2005 Different audit risk evaluation models presented in the literature and looks into their advantages and disadvantages are analysed. However, scientific works do not offer a universal audit risk evaluation model to make the auditor’s life easier when the ...
Rita Jankūnaitė +2 more
doaj +4 more sources
Managing Group Audit Risk in a Multicomponent Audit Setting
Current Issues in Auditing, 2017 SUMMARY This article summarizes “Managing Group Audit Risk in a Multicomponent Audit Setting” (Graham, Bedard, and Dutta 2018), who address a long-standing issue in audit practice that remains a concern of regulators and auditors in the current environment.
Lynford Graham +2 more
openaire +3 more sources
International Journal of Research in Business and Social Science (2147- 4478), 2020 AS5[v.Dec:2017] issued by the Public Company Accounting Oversight Board [PCAOB] requires the use of Analytical Procedures [AP] at the Planning and Substantive Phases of Assurance Audits for firms traded on active exchanges. We argue that one aspect of AP, relative to risk-setting, should be vetting the information that is produced/published by the ...
Mohamed Gaber +2 more
openaire +3 more sources
Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence From Big 4 Audit Firms
Accounting in Europe, 2018 We examine the effect of changes in audit risk standards on the conduct of financial statement audits in a European setting. We investigate this by analysing the audit hours and audit fees for clients of Big 4 audit firms in Finland in 1996 and 2010. Our
Robert Knechel, Hannu Ojala, Lasse Niemi
exaly +2 more sources
PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK [PDF]
Annals of the University of Petrosani: Economics, 2010 The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the ...
ANA MARIA JOLDOŞ +2 more
doaj +2 more sources
Risks in Audit and Their Assessment
Статистика України, 2017 Audit activities involve the existence of various risks having implications for a final auditor’s judgment. As a risk can never be reduced to zero, the auditor’s task is in its minimization.
T. O. Kamenska
doaj +1 more source
Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [PDF]
مجله دانش حسابداری, 2021 Objective: External auditors play an essential role in enhancing the quality of accounting information and reducing the information asymmetry problem between inside & outside stakeholders such as shareholders, creditors and managers.
Mohammad Hassani
doaj +1 more source