Results 41 to 50 of about 64,188 (169)

The Explication and Clarification of the Interpretation of the Concepts “Audit” and “Financial Audit” [PDF]

open access: yesProblemi Ekonomiki, 2017
The aim of the scientific article is explication, clarification of the interpretation of the concepts “audit” and “financial audit” taking into account their functional significance. Based on analyzing fundamental scientific achievements, legislative and
Nazarenko Inna M.
doaj  

Audit Risk Assessment in the National Audit Office of the Republic of Lithuania: Evaluation and Development

open access: yesEkonomika, 2004
The article deals with audit risk assessment in the National Audit Office of the Republic of Lithuania (hereinafter referred to as the NAOL). The audit risk features, classification, elements and the place of audit risk assessment are outlined.
Jonas Mackevičius   +1 more
doaj  

INTERACTIVE EFFECT OF AUDIT FIRM AND AUDIT COMMITTEE MEDIATED BY AUDIT PROCESS ON FRAUDULENT FINANCIAL REPORTING RISKS OF LISTED FIRMS IN NIGERIA

open access: yesGusau Journal of Accounting and Finance, 2021
The study examines the Interactive Effect of Audit Firm and Audit Committee Mediated by Audit Process on Fraudulent Financial Reporting Risks of Listed Firms in Nigeria. The population of staff working in audit firms in Nigeria is unknown.
Kabiru Sani Aminu   +3 more
doaj  

Audit Committee Attributes and Audit Report Lag of Listed Non-financial Firms in Nigeria

open access: yesFUDMA Journal of Accounting and Finance Research (FUJAFR)
Financial reporting timeliness is one of the qualitative features of a relevant financial report. However, there have been delays by some companies in submitting the report audited above the 90-day regulatory deadline provided.
Rashida Lawal, Sunusi Ridwan Ayagi
doaj   +1 more source

FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS [PDF]

open access: yesAnnals of the University of Petrosani: Economics, 2016
This paper presents the importance of the financial audit, the necessity of improving the organizational framework and of achieving the financial audit missions, respectively extent to which the financial statements of the Romanian economic entities meet
ILIE RĂSCOLEAN, ILEANA-SORINA RAKOS
doaj  

PENGARUH FINANCIAL DISTRESS DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI tahun 2010-2012)

open access: yesJurnal Akuntansi Indonesia, 2014
This research aimed to show empirical proves about the effect of financial distress and audit client tenure to an acceptance of going concern audit opinion.
Dhama Lisan Shidqi, Sutapa Sutapa
doaj   +1 more source

The Effect of Audit Committee Financial Expertise And Relative Status On Earnings Management: Case of Indonesia

open access: yesJurnal Akuntansi, 2018
The aim of this research is to examine the effect of audit committee financial expertise (measured by audit committee experience in accounting, supervision, and financial)and audit committee status (relative to management) on earnings management.
Delfita Siagian, Sylvia Veronica Siregar
doaj   +1 more source

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