Results 31 to 40 of about 12,002,613 (321)
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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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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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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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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Auditor’s going-concern opinion prediction: the case of Slovenia
Economic Research-Ekonomska Istraživanja, 2021 In an audit of a firm’s financial statements, the auditor assesses whether there is material uncertainty about the firm’s ability to continue as a going concern. If the existence of material uncertainty is confirmed, the auditor considers the adequacy of
Daniel Zdolšek +2 more
semanticscholar +1 more source
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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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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Construction of a dictionary for automated discrimination of auditor’s opinion type [PDF]
Zeszyty Teoretyczne Rachunkowości, 2018 This paper presents a simplified procedure for construction of a tone dictionary used for the automated recognition of the auditor's opinion type. The study was based on audit opinions prepared in the Polish language.
Piotr Staszkiewicz, Jan Michalak
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Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Chronic kidney disease is a growing public health problem worldwide, and the number of patients requiring renal replacement therapy is steadily increasing. Türkiye has experienced a similar rise in both the incidence and prevalence of renal replacement therapy over the past decades; however, national‐level projections of future ...
Arzu Akgül +2 more
wiley +1 more source