Results 201 to 210 of about 43,561 (260)
Some of the next articles are maybe not open access.
Internal Audit Assistance and External Audit Timeliness
AUDITING: A Journal of Practice & Theory, 2012SUMMARY Professional standards guide external auditors to consider the effect of the client's internal audit work and opportunities to utilize the direct assistance of the internal audit function when planning and conducting audits. We examine the effect of internal audit assistance on external audit timeliness via the extent of external
Lawrence J. Abbott +2 more
openaire +1 more source
Quality dimensions in external audit services- an external user perspective
European Accounting Review, 1998A particular characteristic of auditing is that it is aimed at a heterogeneous group of stakeholders with occasionally diverging interests. This makes it even more relevant, though complicated, to determine exactly what users regard as quality. Based on empirical research, this paper investigates how two external user groups (shareholders and financial
Warming-Rasmussen, Bent, Jensen, Lars
openaire +2 more sources
External Auditing vs Statutory Committee Auditing: The Italian Evidence
International Journal of Auditing, 2010The Italian Corporate Law Reform introduced a compulsory independent external auditor. In the past, only listed companies were required to be audited by external auditors, while non‐listed companies were audited by the Board of Statutory Auditors regulated by the Italian Civil Code.
Mariani, Laura +2 more
openaire +2 more sources
External examining: An external audit service?
The British Accounting Review, 1988In general, auditing is a monitoring mechanism providing feedback to promote the accountability of the organisation to its participants. Its participants are those having a social or economic relationship with the organisation (Sherer & Kent, 1983, p. 8).
openaire +1 more source
2016
Audits durchzufuhren ist eine anerkannte Methode, um die Ubereinstimmung mit Vorgaben, z. B. Standards, zu uberprufen. In unserem Kontext geht es um Audits des ISMS einer Organisation. Normerfordernis ist die regelmasige Durchfuhrung interner Audits. Zusatzlich werden externe Audits notwendig, falls man eine Zertifizierung anstrebt.
Heinrich Kersten +3 more
openaire +1 more source
Audits durchzufuhren ist eine anerkannte Methode, um die Ubereinstimmung mit Vorgaben, z. B. Standards, zu uberprufen. In unserem Kontext geht es um Audits des ISMS einer Organisation. Normerfordernis ist die regelmasige Durchfuhrung interner Audits. Zusatzlich werden externe Audits notwendig, falls man eine Zertifizierung anstrebt.
Heinrich Kersten +3 more
openaire +1 more source
Evaluating External Government Audit
2022This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs).
openaire +1 more source
The Influence of Internal Audit on External Audit
2019The main purpose of this chapter is to analyze the relationship between internal and external audit and its effect on external audit fees, through a questionnaire addressed to the external auditors of Portugal and Spain. It obtained 131 answers for Portugal and 149 answers for Spain.
Ana Silva +2 more
openaire +1 more source
1981
The basic distinction between internal and external auditing lies in the organizational status of the auditor relative to the entity being audited. Over the past several decades, this distinction has been most highly explored and sharply developed in the private sector.
openaire +1 more source
The basic distinction between internal and external auditing lies in the organizational status of the auditor relative to the entity being audited. Over the past several decades, this distinction has been most highly explored and sharply developed in the private sector.
openaire +1 more source