Results 21 to 30 of about 420,636 (307)
AFRE (Accounting and Financial Review), 2021 This study aims to examine the effect of firm size, board of commissioners size, and CEO gender on external auditor fees with audit quality as a mediating variable in banking companies.
Destiur Krisnasari Simatupang +2 more
doaj +1 more source
Positioning of the work of the internal audit of the company with in the framework of making valid decisions of top management [PDF]
Baština, 2021 The sectors of the company should, through their organization and business, help the affairs of the overall decision-making process of the top management in the company.
Vitomir Jelena M., Tomaš-Miskin Sonja
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An Examination on the Effect of Certain Internal Audit Variables on the Planning of External Audit [PDF]
بررسیهای حسابداری و حسابرسی, 2010 In each organization, manager is the responsible of internal control system. One of the most important internal controls that use it forerunner countries and big companies is internal audit.
Abdol Mahdi Ansari, Hossein Shafiei
doaj
Analysis of the Influence of the Internal Audit Function on Audit Fees
Revista de Contabilidad: Spanish Accounting Review, 2019 The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980).
Laura Sierra García +2 more
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The relationship between the audit committee
Audit Financiar, 2016 Audit committees, governance type or otherwise, are a less common feature in EU Member States, where only few countries have extended audit committees or “governance” or similar such committees .
Emilia VASILE, Daniela MITRAN
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Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand
Cogent Business & Management, 2023 The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai +1 more
doaj +1 more source
Philanthropy under the Microscope: A Cost-Benefit Analysis of Small Nonprofits Conducting Financial Statement Audits [PDF]
, 2017 External audits are conducted by Certified Public Accountants (CPAs) and ensure the reliability of financial reporting and internal controls of a given organization. Publicly traded corporations are required by the Securities and Exchange Commission (SEC)
Samaniego, Sarah
core +1 more source
Pediatric Blood &Cancer, EarlyView.ABSTRACT Purpose Retinoblastoma (RB) is the most common pediatric ocular cancer, yet population‐based data on survival and risk factors remain limited. This study aimed to describe survival in a large national RB cohort and identify predictors of death and complications.
Samuel Sassine +14 more
wiley +1 more source
Organizational-methodical provisions for the audit of operations with electronic money
Vìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017 To obtain objective and unbiased information about the accuracy and completeness of electronic money transactions at the enterprise, it is necessary to conduct an audit.
Semenetz A.P.
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The Use of Computer Applications in Public Audit (External) [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2019 The public audit is a mechanism of control that ensures that the public funds are allocated and used in accordance with the applicable legal framework.
Ioana LAZARESCU
doaj +1 more source