Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
پژوهشهای حسابرسی حرفهایThe objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee +2 more
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Audit of Liabilities of Business Entities: Theoretical and Methodological Aspects [PDF]
Problemi Ekonomiki, 2019 The aim of this article is developing theoretical principles and elaborating methodological approaches and practical recommendations to improve the methodology for auditing liabilities of business entities. The article uses the following research methods:
Krivtsova Тetiana О. +1 more
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PENGARUH AUDIT RISK, AUDIT COMPLEXITY, DAN AUDIT EXPERTISE TERHADAP AUDIT REPORT LAG
Jurnal MEBIS (Manajemen dan Bisnis), 2020 Perkembangan pasar modal di Indonesia menyebabkan permintaan akan transparansi posisi keuangan perusahaan yang andal dan terkini. Laporan keuangan disusun dan disajikan setidaknya setahun sekali untuk memenuhi kebutuhan pemangku kepentingan, misalnya kebutuhan investor atas informasi tentang laporan keuangan perusahaan sebelum ...
Luqita Romaisyah +1 more
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Exploration of Risk Oriented Fund Performance Audit—Take Rural Endowment Insurance as an Example
Journal of Risk Analysis and Crisis Response (JRACR), 2019 The performance audit risk of rural pension fund is worth studying deeply. Based on the cost-benefit principle and the public fiduciary economic responsibility theory, this paper analyzes the current situation and causes of the performance audit of rural
Ronggang Zhang, Lanzhihao Liu
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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
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Increasing the Efficiency of IT Audit Methodology by Using the Organizations Tolerance to IT Systems Availability [PDF]
The purpose of this paper is to present a method of identifying key risks during IT audit of an organization, regardless of the organization activity, and presenting the impact of the risks identified on the audit methodology.
Cristian AMANCEI, Traian SURCEL
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An Optimal and Practical Model of Information Technology in Auditing Considering Substantive and Control Testing, and Audit Risks [PDF]
پژوهشهای حسابرسی حرفهایInformation technology advancements have transformed all aspects of human life, especially professional occupations, leading to significant changes in finance, auditing, and accounting.
Seyed Kamal Alavi +2 more
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The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context [PDF]
A main issue in the audit process is the risk faced by the decision makers in every aspect of an audit process decision. The decision makers’ risk behaviour and their attitude towards risk is considered to be central to the way business risk, in general,
Eugeniu TURLEA, Iancu Octavian IONESCU
core
RELATIONSHIPS AMONG COMPONENTS OF ENGAGEMENT RISK [PDF]
Annals of the University of Petrosani: Economics, 2012 Accounting scandals exploded at the beginning of 2000s and the collapse of Arthur Andersen highlighted the importance of implementing engagement risk management strategies in audit firms.
EVREN DILEK SENGUR
doaj
PLANNING THE AUDIT OF ESTIMATED LIABILITIES IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Финансы: теория и практика, 2017 The transfer of the Russian audit procedures to international auditing standards (IAS) makes it important to identify the main differences between national and international standards.
M. A. Shtefan
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