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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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SPECIFIC FEATURES OF GETTING AUDITOR’S PROOFS IN ACCORDANCE WITH INTERNATIONAL AUDIT STANDARDS
Вестник 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
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UPDATES REGARDING AUDIT REPORTING
Studies 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
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Tikrit 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
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Reading the New Standard ISA700
Studies 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
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Evaluation the Relationship between the Type of Independent Auditor's Opinion and Earnings Quality [PDF]
بررسیهای 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
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Investigating Effectiveness of Audit Quality on Reduction of Audit Report Delay in Companies Listed in Tehran Stock Exchange [PDF]
مجله 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
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Analysis Of Factors Affecting The Auditor's Opinion
Elektronički Zbornik Radova Veleučilišta u ŠibenikuThe 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
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The Evaluation Accuracy of Heuristic Algorithms and Logistic Regression to Predict the Type of Independent Auditor's Report [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2018 In today's competitive world, corporate executives are looking for financial accountability and audit firms are looking to implement strategies to increase their efficiency; Now, in order to achieve this goal, the factors influencing the efficiency ...
mohammadreza abbaszadeh +3 more
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Tazkia 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
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