Cogent Business & Management, 2019 In Vietnam, auditor independence is guided by the Code of Professional Ethics for Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the Ministry of Finance.
Nguyen Hoang Tien +3 more
doaj +1 more source
Auditing, Consulting, and Audit Market Concentration [PDF]
In its recently published Green Paper, the European Commission 2010 discusses various methods to enhance the reliability of audits and to re-establish trust in the financial market.
Christopher Bleibtreu, Ulrike Stefani
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FEBS Open Bio, EarlyView.This study addressed how a senior research thesis is perceived by undergraduate students. It assessed students' perception of research skills, epistemological beliefs, and career goals in Biochemistry (science) and BDC (science‐business) students. Completing a thesis improved confidence in research skills, resilience, scientific identity, closed gender‐
Celeste Suart +4 more
wiley +1 more source
Jurnal Riset Akuntansi Terpadu, 2016 The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag.
Yenny Dwi Handayani
doaj +1 more source
Auditor independence and professional scepticism in South Africa: Is regulatory reform needed?
South African Journal of Economic and Management Sciences, 2020 Background: Quality financial reporting, which requires high quality auditing outcomes, aids the smooth functioning of capital markets. Setting: The South African audit regulator argues that the key auditor attributes of independence and scepticism are ...
Michael Harber, Ben Marx
doaj +1 more source
PENGARUH KOMPETENSI AUDITOR, SPESIALISASI AUDITOR, INDEPENDENSI AUDITOR, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus pada Auditor Inspektorat di Semarang) [PDF]
, 2016 This research aims to examine the influence of Auditor Competency, Auditor Specialization, Auditor Independency and Auditor Ethics of Audit Quality on the Auditor Inspectorate in Semarang (Central Java Province, Semarang City, and Semarang District ...
MAHENDRA, Rendi Setya, PURWANTO, Agus
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Effect of Intervention of Management and Audit Fee on Auditor Independence [PDF]
, 2019 The purpose of this study was to determine the effect of management intervention and audit fees on auditor independence. This research was conducted at the Office of Public Accounting in Bali Province.
Budiartha, I. K. (I), Negara, I. P. (I)
core +2 more sources
SmallTalk: a novel small‐sized fusion tag for peptide expression and purification
FEBS Open Bio, EarlyView.The SmallTalk fusion tag allows for the efficient expression and purification of soluble recombinant proteins or peptides in Escherichia coli. Testing with SmallTalk‐GFP confirmed that the proteins were soluble and folded correctly, while SmallTalk‐Bin1b maintained its antimicrobial activity against various bacterial isolates. This streamlined workflow
Atika Tariq +3 more
wiley +1 more source
The role of the external auditor in the regulation and supervision of the UK banking system [PDF]
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, Marianne
core +1 more source
Pengaruh Independensi, Time Budget Pressure, Skeptisisme Profesional Auditor, Etika Auditor Dan Pengalaman Kerja Auditor Terhadap Kualitas Hasil Pemeriksaan Auditor Pemerintah Daerah (Survai Pada Inspektorat Kota/Kabupaten Se-Eks Karesidenan Surakarta) [PDF]
, 2016 This research aims to know the influence of independence, time budget pressure, auditor’s proffesional skepticism, auditor ethics and auditor’s work experience toward the auditor’s audit quality.
Hapsari, Riana Eka
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