The tone in the auditor's report and the audit fee with emphasis on the moderating role of the requirements of Auditing Standard No. 700 [PDF]
مطالعات تجربی حسابداری مالی, 2023 In the present study, the relationship between the qualitative information of the auditor's report and the quality of accounting has been discussed. In particular, the relationship between the tone of the auditor's report and the audit fee (audit quality
Masoumeh Shahsavari +2 more
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The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements [PDF]
MAB, 2016 For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor.
Arjan Brouwer +2 more
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Audit Tenure and Audit Turnover relation with the report of weaknesses of internal control on financial reporting [PDF]
پژوهشهای تجربی حسابداری, 2021 In accordance with existing rules and regulations, it appears that the company's independent auditors can play a significant role in identifying and disclosing material weaknesses in internal controls.
azam Valizadeh Larijani +2 more
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Evolution and Diversification of the Going Concern Uncertainties Disclosed in the Auditor’s Report [PDF]
Audit Financiar, 2021 The going concern of an entity's activity is a fundamental accounting principle. The practical application of this principle has accounting, legal and financial implications.
Camelia-Daniela HATEGAN +1 more
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Modeling of the Relationship among Auditing Quality Factors by Using Cause and Effect Approach in System Dynamics [PDF]
مطالعات تجربی حسابداری مالی, 2017 Auditing quality has special importance for financial statement’s users, managers and auditors. The aim of this study is modeling the relationship among auditing quality factors and investigating the effect of mutual relationship among its related ...
نویدرضا نمازی +1 more
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The Auditor’s Report and the Audit Expectation Gap: An Impact Analysis [PDF]
Audit FinanciarThis paper investigates the impact of an auditor’s report on the audit expectation gap. It establishes a connection between existing literature concerning auditors' reports and the audit expectation gap, elucidating how the essential contents and ...
Sagar ADHAU +2 more
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AUDIT FEATURES OF THE FIRST IFRS FINANCIAL STATEMENTS
Фінансово-кредитна діяльність: проблеми теорії та практики, 2022 . This article focuses on the financial audit of the first financial statements prepared in accordance with International Financial Reporting Standards (IFRS).
A. Lyubenko, N. Znak, O. Karpachova
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Effect of Auditor Partner's Busyness on Audit Quality, Auditor Report Delays, and Capital Cost [PDF]
پژوهشهای تجربی حسابداریOur purpose in this research is to investigate the impact of the auditor's partner's busyness on audit quality, auditor's report delay, and capital cost. There are two views in this regard.
Omid Pourheidari +2 more
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The Study Of The Effect Of The Modified Auditor’s Opinion On The Debt Structure And Excess Stock Returns Of The Companies Admitted To the Tehran Stock Exchange [PDF]
مطالعات تجربی حسابداری مالی, 2018 Investors need reliable information for decision making in order to make optimal economic decisions. This research investigates the effect of the modified auditor's opinion on the debt structure and excess stock returns of the companies admitted to the ...
Seyed Kazem Ebrahimi +2 more
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Auditor Reporting and Audit Fees: The role of Business Strategies [PDF]
بررسیهای حسابداری و حسابرسی, 2020 Objective: Firms with prospective strategy have a higher risk and lower financial stability than firms with a defensive strategy, which can affect the audit process. Since such companies are exposed to greater risk of auditing, their audit operations are
Elmira Sahbay Ghorghi +2 more
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