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The Auditor's Assessment of the Competence and Integrity of Auditee Personnel.
Auditing: A Journal of Practice & Theory, 1989Abstract Auditors' perceptions of the diagnosticity of behaviors in evaluating the competence and integrity of client personnel are investigated. This paper examines, in a professional judgment setting, three integration phenomena which have been documented by social psychologists in people's everyday impression formation: positivity,
Urton Anderson, Garry Marchant
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Competency requirements for process safety auditors
Process Safety Progress, 2014Auditing is a critical aspect of a process safety program which ensures the program is designed appropriately and implemented properly. The competency of process safety auditors is essential for quality audits. The nature of process safety auditing is described to clarify the responsibilities of auditors.
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2022
A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and ...
Ni Nyoman Ayu Suryandari +1 more
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A financial report is said to be reliable if the financial report has been examined by an independent third party. The party that examines the financial statements of a company is called an independent auditor. This research was conducted with the aim of knowing the effects of independence, auditor experience, professionalism, auditor motivation, and ...
Ni Nyoman Ayu Suryandari +1 more
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THE INFLUENCE OF AUDITOR COMPETENCE AND INDEPENDENCE ON AUDIT QUALITY
Proceedings of Economics Business Innovation & CreativityThis study aims to analyze the influence of auditor competence and auditor independence on audit quality at Public Accounting Firms (KAP) in Bandung. This research employs a verification method with a quantitative approach, where primary data is collected through questionnaires distributed to auditors with a minimum of two years of experience.
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Analysis of the Results of Monitoring the Competence of Auditors in 2021
Auditor, 2022The article presents the results of the monitoring of auditors' competencies, carried out in September-November 2021 in accordance with the Action Plan for the implementation of the Concept for the development of audit activities in the Russian Federation for the period up to 2024, approved by order of the Ministry of Finance of Russia dated 12.02.2021
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The Influence of Auditor’s Independence, Experience and Auditor’s Competency on Audit Judgement
Proceedings of the 2nd International Conference of Mental Health, 2021. Meiryani +3 more
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On the competence of QMS auditors at a mechanical engineering enterprise
Upravlenie kachestvom (Quality management)The main goal is to improve the methodology for assessing the competence of internal auditors to improve the quality of QMS audits at a mechanical engineering enterprise. Eff ective and effi cient functioning of the company's quality management system depends on the quality of the organization of the audit process and the competence of the internal ...
N.S. Kuzmina, L.G. Protasova
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The Impact of Auditor Competence on Fraud Detection in China
International Journal of Research and Innovation in Social ScienceIn recent years, the issue of corporate fraud has gained increasing attention in both academic research and professional practice, the role of auditors in fraud prevention and detection has become increasingly critical. This study investigates the impact of auditor competence—comprising technical knowledge, professional skepticism, and professional ...
Changqing Liu, Nor Hamimah Mastor
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Auditor Competency to Conduct Remote Audits
Proceedings of the 4th International Seminar and Call for Paper, 2023Robiur Rahmat Putra +3 more
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