Results 31 to 40 of about 8,785 (294)

Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations [PDF]

open access: yesAccounting, 2022
Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and ...
Dwi Ratmono, Darsono Darsono
doaj   +1 more source

Appraisal Influencing Factors on Auditor's Judgment and Determining the Materiality Degree on Misstatement Detection of Financial Statements [PDF]

open access: yesمطالعات تجربی حسابداری مالی, 2008
This research was done in the second half of 1387 in Iran to appraisal influencing factors on auditor's judgment and determining the materiality degree on misstatement detection of financial statements.
E. Vahidi Elysseai, A. Rahdaryan
doaj  

External Audit and Relation between Internal Auditors, Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia [PDF]

open access: yesSSRN Electronic Journal, 2012
There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit.
Josheski, Dushko, Jovanova, Blagica
openaire   +1 more source

Politically Connected, Internal Governance Mechanisms and Audit Fees in Malaysia

open access: yesAsian Journal of Accounting Perspectives, 2017
This research is conducted in the Malaysian corporate setting with the presence of favoured companies or politically connected companies (PCON). PCON companies are perceived by the market and external auditors to be riskier than non-politically connected
I. K. Norziaton   +2 more
doaj   +7 more sources

Persepsi Auditor Eksternal Atas Pengaruh Kemudahan dan Kegunaan Artificial Intelligence Terhadap Kualitas Audit

open access: yesJurnal Akuntansi: Kajian Ilmiah Akuntansi
This study aims to investigate external auditors' perception of the impact of artificial intelligence's ease of use and usefulness on audit quality, while also examining the potential scepticism among external auditors towards the integration of ...
Yetri Martika Sari, Rosydalina Putri
doaj   +1 more source

COOPERATION AND COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDITING [PDF]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2016
Between external and internal auditors it is necessary to be a good cooperation and coordination; both professionals have to be involved in building a good working relationship.
DIANA DUMITRESCU , NICOLAE BOBIŢAN
doaj  

An examination of Factors Associated with Reliance of External Auditors on Internal Auditors Work [PDF]

open access: yesتحقیقات مالی, 2009
The main purpose of this paper is survy of factors associated with reliance of external auditors on entenal adutors work , Reliance on internal auditors work has significant influence on cost saving and obtaining more services to client with the same ...
Mohammad Reza Nikbakht   +1 more
doaj  

External auditors' reliance on internal auditing: further evidence

open access: yes, 2011
Purpose - The purpose of this paper is to explore whether internal audit's reporting relationship with the audit committee and the client's business risk environment impact external auditors' reliance on the work of internal audit.
Lois Munro   +4 more
core   +1 more source

External auditors' reliance on internal audit: the impact of sourcing arrangements and consulting activities

open access: yes, 2010
This study examines the impact of internal audit outsourcing and involvement in consulting on external auditors' reliance on the work of internal audit.
Lois Munro   +5 more
core   +1 more source

Health‐Related Quality of Life and Symptom Severity Among Patients With PIK3CA‐Related Overgrowth Spectrum: A Mixed‐Methods Study to Understand Real‐World Experience With Alpelisib Treatment

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background PIK3CA‐related overgrowth spectrum (PROS) includes several rare overgrowth disorders resulting from somatic gain‐of‐function mutations in PIK3CA. Despite treatment advances, including the recent approval of alpelisib for PROS in the United States, literature detailing the patient experience with PROS is limited.
Vamsi Bollu   +8 more
wiley   +1 more source

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