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Independent audit committee, risk management committee, and audit fees

open access: yesCogent Business & Management, 2019
This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014 ...
Dyah Ayu Larasati   +3 more
doaj   +2 more sources

Institutional Aspects of Choice and Application of Audit Procedures [PDF]

open access: yesОблік і фінанси, 2020
The purpose of the article is to identify the substantive characteristics and possibilities of application of audit procedures in the context of the implementation of its functions as of a public institute.
Kateryna Melnyk
doaj   +1 more source

Audit Quality and Rotation: Perception in Turkey

open access: yesIstanbul Management Journal, 2021
Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk.
Dilek Kaçmaz, Ahmet Türel
doaj   +1 more source

AN ANALYSIS OF THE BORSA ISTANBUL MANUFACTURING COMPANIES ON THE KEY AUDIT MATTERS

open access: yesKAÜ-İİBF Dergisi, 2021
The key audit matters (KAM) have been included in the independent audit process recently and are recognized as an application to make the independent audit process more effective. Above all, the global financial crises experienced, and the complex nature
Alper Tazegül
doaj   +1 more source

Effects of COVID-19 Pandemic on Independent Audit Activities: Examining the Opinions of the Independent Auditors

open access: yesMuhasebe Enstitüsü Dergisi, 2021
The independent audit is a professional service with a framework that is determined by specified standards. Auditing services hold an essential role in the economic system from past to present.
Yasemin Acar Uğurlu, Özkan Sarısoy
doaj   +1 more source

BAĞIMSIZ DENETİM SÜRECİNİN İÇ ve DIŞ DENETÇİ İŞ BİRLİĞİ AÇISINDAN DEĞERLENDİRİLMESİ

open access: yesİşletme Bilimi Dergisi, 2021
Amaç: Bu çalışmada, iç ve dış denetçiler arasındaki iş birliğine ve dış denetçilerin iç denetim çalışmasına olan güvenine özellikle vurgu yaparak, iç ve dış denetçiler arasındaki ilişkiyi incelemek amaçlanmıştır.
Özen Akçakanat, Oğuzhan Çarıkçı
doaj   +1 more source

BAĞIMSIZ DENETİM KAPSAMINDAKİ SÜREKLİ EĞİTİM PROGRAMLARINA YÖNELİK BİR ARAŞTIRMA

open access: yesMehmet Akif Ersoy Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2023
Bu çalışmanın amacı, bağımsız denetçilerin sürekli eğitim programları kapsamında aldıkları eğitimleri incelemektir. Bu kapsamda eğitimlerin türleri, eğitimleri düzenleyen kurumlar, eğitimi veren eğitmenler, eğitimlerin süreleri ve eğitimin başladığı ...
Harun Öğünç
doaj   +1 more source

AUDIT QUALITY, AUDIT COMMITTEE, INSTITUTIONAL OWNERSHIP AND INDEPENDENT DIRECTOR ON EARNING MANAGEMENT

open access: yesJurnal Riset Akuntansi Kontemporer, 2021
This study aims to analyze audit quality, audit committees, institutional ownership and independent director on earnings management at manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The sampling method use purposive sampling
Ni Putu Desy Cristiana Yanthi   +2 more
doaj   +1 more source

Pengungkapan Corporate Sosial Responsibility dan pemilihan audit independen

open access: yesJurnal Ekonomi Modernisasi, 2021
This research was conducted to know the effect of voluntary corporate social responsibility on the request for independent audit selection with company characteristics as control and to know the influence of CSR disclosure on audit fees.
Loe Davina Clarissa Lukman   +1 more
doaj   +1 more source

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