Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
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TRAINING ACCOUNTANTS AND AUDITORS: HOW TO HARMONIZE EDUCATIONAL PROGRAMS AND PROFESSIONAL STANDARDS
Учёт. Анализ. Аудит, 2019 The article focuses on the main tools and subjects which form a qualified employee and which call for the close cooperation between educational institutions, professional communities and employers.
ROMAN Bulyga
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The Significance of Assessing Money Laundering Risk as a Part of Auditing Operations [PDF]
Athens Journal of Business & Economics, 2018 In addition to the ever attractive financial sector, the effect of globalisation on the development of money laundering and terrorist financing process has gradually been including the non-financial sector, namely, independent legal professions.
Sonja Cindori, Tajana Petrović
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PERCEIVED EFFECTIVENESS OF FRAUD DETECTION AUDIT PROCEDURES IN GOODS AND SERVICES EXPENDITURES [PDF]
, 2014 The aims of this research is to examine the perceptions of auditors about the effectiveness of standard audit procedures in detecting fraud in goods and services expenditures.
CHARIRI, Anis +1 more
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Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]
, 2011 The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
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Internal Control over the Quality of Audit
Статистика України, 2015 Quality of audit services has a high importance in audit practices, as many management decisions, taken by potential investors, creditors or company managers, are largely dependent upon auditor judgment.
V. Р. Bondar
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Evaluating the impact of risk management and risk-based internal audit on fraud detection in local governments [PDF]
Problems and Perspectives in ManagementOne of the leading indicators for improving fraud detection capability is the evaluation of the implementation of risk management and risk-based internal audit and information technology systems.
Angginun Juwita Sari Harahap, Erlina
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PROPUESTA PARA UNA LEY DE ORDENAMIENTO TERRITORIAL
Pensamiento Jurídico, 2001 *
Alvaro Guillermo Rendón
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PERJALANAN AKUNTANSI ASET TETAP PADA PEMERINTAH DAERAH
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2017 Perjalanan akuntansi aset tetap di Indonesia, khususnya pada Pemerintah Daerah telah mengalami banyak perkembangan. Mulai dari Manual Administrasi Keuangan Daerah (MAKUDA) hingga kini diterapkan akuntansi berbasis akrual.
Muhammad Hammam
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Audit contracts and reputation [PDF]
, 2009 This paper characterizes the contractual relationship between an external auditor and a manager of a client firm when the incentives for both agents are implicit as in the career concerns framework. The main result is that the earning management and the
Portilla, Yolanda
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