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Auditor's professional judgment and opinion

Economics. Finances. Law
The paper is devoted to such an actual problem in the field of audit activity as professional judgment and an auditor's opinion. A proper clarification of the logical content of these concepts significantly affects the effectiveness of the audit according to requirements of International Standards on Auditing (ISA).
Volodymyr HOLOVACH, Tetiana HOLOVACH
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Auditor's Reputation and Auditor's Opinion on Stock Prices: Evidence from Indonesia's Main Board Index [PDF]

The Indonesian Accounting Review, 2023
This paper examines the effect of the auditor reputation and the auditor's opinion on the stock prices of the firm in the following year from Indonesia Main Board Index for the period of 2016 to 2020. This research aims to study the importance of the auditor's reputation and the opinion given to the value of the firm by their stock prices movements in
Valentine Siagian
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Professional reasoning in expressing the auditor's opinion [PDF]

, 2009
Unlike other information, assertions and conclusions made during the audit process, the auditor's opinion expressed in the report on the accuracy of the financial statements in terms of the company’s image is available to all users. The result of a series of professional judgments based on complex theoretical and practical knowledge developed within ...
Bunget, Ovidiu-Constantin, David Sobolevschi, Iulia-Maria, Petcu, Monica   +2 more
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The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion [PDF]

Business Systems Research Journal, 2021
Abstract Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In that context, auditor’s independence, which can be affected by auditor’s rotation, is of utmost importance.
Filipović, Ivica, Šušak, Toni, Lijić, Andrea   +2 more
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Trusting/Distrusting Auditors' Opinion [PDF]

SSRN Electronic Journal, 2008
Trust relations are important for effective interchanges between auditors (trustees) and market participants (trustors) such as investors, creditors, customers, and other users of financial statement information. In particular, auditors' opinion regarding client's ability to continue in existence is essential to improving social capital in Society ...
Waymond Rodgers, Andrés Guiral, Jose A. Gonzalo, Lisbeth Hedelin   +3 more
openaire   +1 more source

Trusting/Distrusting Auditors’ Opinions [PDF]

Sustainability, 2019
Trust relations are essential for effective interchanges in the financial markets. Investors (trustors), as well as other market participants, can only trust financial markets if they trust their auditors (trustees). In particular, the auditors’ assessment of the client’s financial condition and its ability to continue as a going concern is paramount ...
Rodgers, Waymond, Guiral, Andrés, Gonzalo, Jose A   +2 more
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Factors Influencing Auditors' Going Concern Opinion

The International Journal of Accounting and Business Society, 2022
Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion concerning manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. Design/methodology/approach—The research methodology used is a quantitative method using panel data, which is a combination of cross-section and time ...
Rumanintya Putri, Eko Wahyono, Adventinus Kristanto Lambut, Agus Hari Hadi   +3 more
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GOOD CORPORATE GOVERNANCE, AUDITOR QUALITY AND AUDITOR OPINION ON EARNING PERSISTENCY

EKUITAS (Jurnal Ekonomi dan Keuangan), 2023
Penelitian ini mencoba menguji pengaruh good corporate governance (GCG), kualitas auditor (AQ), dan opini audit (AO) terhadap persistensi laba (EP). Laba yang berkualitas adalah laba yang persisten, dalam hal ini laba yang dimiliki permanen dan tidak bersifat transitory atau sementara.
Arfan Ikhsan, Putri Kemala Dewi Lubis, Tiolina Evi, Syahrijal Hidayat, Ratih Kumala   +4 more
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Bankruptcy prediction using auditor size and auditor opinion

International Journal of Financial Services Management, 2010
In the present study, we investigate the explanatory power of information such as auditors' opinion and auditors' size in predicting impending bankruptcy for companies operating in the Greek market. Using nine financial ratios and two dummy variables, covering all dimensions of firms' financial performance, we initially develop two classification ...
Chrysovalantis Gaganis, Pavlos Sochos, Constantin Zopounidis   +2 more
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PENGARUH SOLVABILITAS, AUDITOR SWITCHING DAN AUDITOR’S OPINION TERHADAP AUDIT DELAY DENGAN ROE

Seminar Nasional Akuntansi dan Call for Paper (SENAPAN), 2021
Dengan menggunakan return on equity sebagai variabel intervening, reseacrh ini bertujuan untuk menguji pengaruh solvabilitas, auditor switching dan auditor’s opinion terhadap audit delay. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada periode 2015-2019.
Riska Suci Effendi Senapan, Saiful Anwar Senapan   +1 more
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