Limiting Risk by Turning Manifest Phantoms into Evil Zombies [PDF]
, 2012 Drawing a random sample of ballots to conduct a risk-limiting audit generally requires knowing how the ballots cast in an election are organized into groups, for instance, how many containers of ballots there are in all and how many ballots are in each ...
Banuelos, Jorge H., Stark, Philip B.
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INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY [PDF]
The deep transformations which have marked the public sector, generated by theEuropean Union extension, the decentralization process, the increase of complex activities, theascendant trend of current agreements and the descendant trend of future ...
Aurelia Stefanescu, Eugeniu Turlea
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The evaluation of the internal audit risk regarding public procurements [PDF]
The paper wants to highlight the risk evaluation only for The public procurements carried out through demands of supply. Internal auditors must report the results of their work to the general management and any significant weakness discovered during the ...
Bogdan Iulian DOBRA
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Risk Audit of Marketing Communication
EUROPEAN RESEARCH STUDIES JOURNAL, 2018 With the continued growth in the business environment and Industry 4.0 companies are taking new business opportunities while facing new business risks at the same time. Risk management tools include a modern audit, which evaluates risk through analytical approaches.The objective of this article is therefore to verify the analytical possibilities of the
openaire +3 more sources
Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important?
Jurnal AkuntansiPandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent.
Antoni Siahaan +3 more
doaj +1 more source
Audit risk and rent extraction: Evidence from a randomized evaluation in Brazil [PDF]
We report results from a randomized policy experiment designed to test whether increased audit risk deters rent extraction in local public procurement and service delivery in Brazil.
Stephan Litschig, Yves Zamboni
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The effects of two auditors and non-audit services on audit fees: evidence from a small capital market [PDF]
This paper adds to the scarce evidence on the determinants of audit fees in European countries outside the UK. The paper examines audit fees paid by companies listed on the Copenhagen Stock Exchange in 2002, which is the first year in which the ...
Kiertzner, Lars, Thinggaard, Frank
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Pengaruh Kompleksitas Audit, Locus Of Control, Risiko Kesalahan terhadap Penurunan Kualitas Audit dengan Perilaku Disfungsional Auditor sebagai Variabel Intervening (Studi Kasus pada Kantor Akuntan Publik di Sumatera Bagian Tengah) [PDF]
, 2015 The trust of audited financial statement users to the public accounting profession relies on the quality audit report . Audit Quality is assessment of the process in conducting the audit tasks performed by an auditor thus generating an audit report are ...
DP, E. N. (Emrinaldi) +2 more
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Jurnal Dinamika Akuntansi, 2014 Tujuan dari penelitian ini adalah untuk mengetahui pengaruh time pressure, risiko audit, perkembangan moral kognitif dan deontologi evaluasi moral yang menjadi tanda dini prosedur audit off dari karakteristik individu sisi dalam membuat keputusan etis ...
Emrinaldi Nur DP, Volta Diyanto
doaj
DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR [PDF]
Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by ...
Alin Constantin Dumitrescu +1 more
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