Results 31 to 40 of about 622,021 (201)
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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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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Risk assessment in risk-oriented audits by internal audit units
Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, 2022 The article combines the principles of risk management with the objectives of internal audit, defines and clarifies the concepts of risk management. Undoubtedly, external audit has a great influence on the formation of internal audit. This influence has both positive qualities, such as the use of the experience of highly qualified specialists from ...
Taras A. Zemtsov, Maksim A. Sorokin
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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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The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
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ACCEPTABLE AUDIT RISK EVIDENCE IN JAKARTA INDONESIA [PDF]
Ekonomi dan Bisnis, 2017 Early 20’s century begins with revealed some accounting financial scandals from reputable companies around the world’s where the economic crisis starts.
Mira Rahmi, Susi Indriani
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The Role of The Internal Audit Management of Enterprise Risk Management
IJEBD (International Journal of Entrepreneurship and Business Development), 2018 The aim of the study to present the role of internal audit in the company. The role of internal audit in the company is very important to control not only the financial sector but also other sectors that have been determined by the management.
Siwidyah Desi Lastianti +2 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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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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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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