Results 21 to 30 of about 33,724 (279)

SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS

open access: yesВестник Российского экономического университета имени Г. В. Плеханова, 2018
During the auditor’s check-up the auditor collects materials, which later will form a basis for writing his/her report on reliability of finance accounting. Auditor’s proofs are necessary so that the auditor’s opinion is not groundless and more objective.
Elena I. Efremova
doaj   +1 more source

The relevance of financial information and contents of the new audit report for lending decisions of commercial banks [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2017
This research study examines the importance of financial information and information contained in the ISA’s New Audit Report effective from 2016 for lenders as capital providers.
Marina Trpeska   +2 more
doaj   +1 more source

UPDATES REGARDING AUDIT REPORTING

open access: yesStudies and Scientific Researches: Economics Edition, 2017
In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit ...
Daniel Botez
doaj   +1 more source

Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2018
Owners of companies for monitoring agent and prevent their opportunistic behaviors and reducing information asymmetries as well as reduce the cost of agent, refer to independent auditors.
Parviz Piri, marieh gorbani
doaj   +1 more source

The Effect of Corporate Governance Mechanisms on the Quality of Financial Statements and Its Reflection on the Type of Auditor's Opinion

open access: yesTikrit Journal of Administrative and Economic Sciences, 2023
Corporate governance has become an important topic after the financial crises that occurred in many companies and led to their collapse in the nineties of the twentieth century, and technological developments affected accounting and the appropriateness ...
Ayad Abed Hameed
doaj   +1 more source

Auditor’s Liability and the Need for Increased Accounting Uniformity [PDF]

open access: yes, 1965
The work aims to study different methods suitable for de-icing and ice prevention of vehicle headlamps and tail lamps, especially LED-lights. Furthermore, the work aims to investigate the scale of the problem with insufficient or lack of de-icing on ...
Bradley, Edwin J.
core   +2 more sources

Reading the New Standard ISA700

open access: yesStudies and Scientific Researches: Economics Edition, 2010
Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization.
Daniel Botez
doaj   +1 more source

Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [PDF]

open access: yesمجله دانش حسابداری, 2015
It is important to understand the factors that affect audit report delay, since this directly affects the timeliness of financial reporting, which is one of the most important qualitative attributes of financial statements. Old accounting information has
Gholamhossein Mahdavi   +1 more
doaj   +1 more source

Analysis Of Factors Affecting The Auditor's Opinion

open access: yesElektronički Zbornik Radova Veleučilišta u Šibeniku
The auditor's opinion is the key message of every audit report. The audit report is the main product of the engagement of external auditors. Through this engagement, the members of the audit team try to form a conclusion on whether the client's financial
Ivica Filipović
doaj   +1 more source

Analisis Opini Auditor Sebagai Sinyal Kepailitan Suatu Perusahaan: Tinjauan Terhadap Perlunya Kode Etik Syariah Akuntan Publik

open access: yesTazkia Islamic Finance and Business Review, 2014
Auditor is a professional who has credibility in auditing financial report and company’s activities. This research’s purpose is to figure out; does the company’s bankruptcy can be predicted from the auditor’s opinion.
Sugiyarti Fatma Laela   +1 more
doaj   +1 more source

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