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THE RISKS IN THE AUDIT ACTIVITY [PDF]
Annals of the University of Petrosani: Economics, 2011 Following the bankruptcy of large firms (Enron, Parmalat, WorldCom) due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the auditors.
Maria Moraru, Franca Dumitru
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Audit mode change, corporate governance
China Journal of Accounting Research, 2015 This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.
Limei Cao, Wanfu Li, Limin Zhang
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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-Limiting Audits for Condorcet Elections
, 2023 15 pages, accepted for Voting'23.
Michelle L. Blom +3 more
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MathematicsThis study proposes Bayesian estimation of multivariate regular vine (R-vine) copula models with generalized autoregressive conditional heteroskedasticity (GARCH) margins modeled by Gaussian-mixture distributions.
Rewat Khanthaporn, Nuttanan Wichitaksorn
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CREDIBILITY VERSUS MEASUREMENT OF VALUE OF A FINANCIAL STATEMENT CONSTITUENTS IN THE CONTEXT OF AUDITING RISK [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 Preparing financial statements is essential for each business entity in order to transmit information necessary for the intended user. The statements must reflect current financial situation of the company on the basis of which it will be possible to ...
Wioletta Świeboda
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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
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Preparing financial statements is essential for each business entity in order to transmit information necessary for the intended user. The statements must reflect current financial situation of the company on the basis of which it will be possible to ...
Wioletta Świeboda
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New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Mental well‐being is central to adult learner success, yet many adult education institutions lack capacity to provide timely and accessible support. This article examines how artificial intelligence (AI) can strengthen mental health–adjacent supports in adult and continuing higher education, with attention to professional practice and ...
Adam L. McClain, Thomas Wade
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Audit Risk Management and Audit Effort in Small and Medium Audit Firms
Revista de Contabilidad: Spanish Accounting ReviewThe purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit firms and the resulting impact on audit risk and effort. Prior research examining audit risk overwhelmingly focuses on Big 4 audit firms, and little
Emiliano Ruiz-Barbadillo +3 more
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