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
doaj +1 more source
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
doaj +1 more source
Assessing the impact of the new auditor’s report
Pacific Accounting Review, 2019 Purpose Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits.
Hong Li, D. Hay, David Lau
semanticscholar +1 more source
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
doaj +1 more source
Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]
, 2002 In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core +2 more sources
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
doaj +1 more source
The relevance of financial information and contents of the new audit report for lending decisions of commercial banks [PDF]
Contabilitate 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
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
doaj +1 more source
Qualitative Characteristics of the Auditor’s Report [PDF]
, 2016 The objective of the study is to elaborate the set of qualitative characteristics of the auditor’s report, which should serve as the basis for the development of its format and content corresponding to the interests of users.
Shalimova, Nataliia +3 more
core +3 more sources