Results 11 to 20 of about 622,889 (302)
Analysis the relationship between tone of financial report and audit risk
Хабаршысы. Экономика сериясы, 2020 Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use any available information. The audit quality depends on the amount of audit risk that determines the efforts of the audit company.
A.S. Kzykeyeva, S.T. Mirzhakypova
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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
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Risk Based Audit oleh Satuan Kerja Audit Intern pada PT. Bank JAT
Jurnal Ekonomi Akuntansi dan Manajemen, 2018 Based on Indonesia Bank Regulation Number 11/25/PBI/2009 about changes to the regulations of Bank of Indonesia Number 5/8/PBI/2003 which requires commercial banks in Indonesia to apply risk management in banking activities.
Devi Afifah Sukmawardhani Achmad
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, 2021 The article discusses the features of building an internal audit system for the economic security of an enterprise. Special emphasis is placed on a risk-based approach to internal audit. A flowchart of the risk-based approach is proposed in which its main advantages are written.
Anguelina Tepegendjiyan +2 more
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The Effects of Characteristics of the Board of Commissioners and Audit Committee on the Level of Risk Disclosure in Financial Sector Service Companies in the Banking Sector Listed on the Indonesia Stock Exchange in the Period 2015-2017 [PDF]
, 2019 The aim of this study is to examine the effects of the board of commissioners and audit committee characteristics such as the proportion of independent commissioners, the board of commissioner size, frequency of board meetings, audit committee size, the ...
Auliya, M. (Meiliani) +1 more
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the Impact of Monopoly or Industry Competition on Pricing of External Audit Services [PDF]
مطالعات تجربی حسابداری مالی, 2016 Existing theories predict two contradict relation between industry competition and audit fees. Industry competition reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement.
Ali Ebrahimi Kordlar +2 more
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Suma de Negocios, 2023 Introducción/objetivo: la auditoría forense se especializa en obtener evidencia y transformarla en prueba legal cuando se presentan procesos penales. El propósito de este artículo es identificar los riesgos de auditoría, los elementos del fraude y la ...
Vicente René Encalada Encarnación
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THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT [PDF]
Journal of Social Sciences, 2022 Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the ...
ȘOIMU, Sergiu
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Managerial overconfidence and audit fees [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Overconfidence or excessive self-confidence in general can be defined as a groundless belief about individual’s cognitive abilities, judgments and intuitive reasoning.
Yahya Hasas Yeganeh +2 more
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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
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