Results 121 to 130 of about 62,996 (164)
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1998
Independent Safety Audits are becoming increasingly common but the role of Independent Safety Auditor (ISA) has never been clearly defined. This paper introduces the concept of independent safety audits and provides one interpretation of the ISA role.
Ceri Rees, Vivien Hamilton
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Independent Safety Audits are becoming increasingly common but the role of Independent Safety Auditor (ISA) has never been clearly defined. This paper introduces the concept of independent safety audits and provides one interpretation of the ISA role.
Ceri Rees, Vivien Hamilton
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Independent Contractor Arrangements and IRS Audits
JONA: The Journal of Nursing Administration, 1995As government auditors begin their challenges, nurse executives need to review their operations to remove any potential audit risks. Although a common practice for many institutions, the use of independent contractor arrangements may be ruled inappropriate.
S, Pelfrey, B A, Theisen
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Risky Areas Audit in Independent Audit
2021Bağımsız denetim meslek mensupları bağımsız denetçiler denetimlerinde her daim belli bir düzeyde risk faktörleriyle karşı karşıya gelmektedir. Bu risk faktörlerinin değerlerinin az veya çok olması yazılacak denetim raporunda önemli katkı sağlamaktadır.
YÜKÇÜ, Süleyman, OKUR, Nur
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Board Independence and Audit-Firm Type
AUDITING: A Journal of Practice & Theory, 1998This paper investigates the role of outside members of the board of directors in the choice of external auditor for property-liability insurance companies. Consistent with our hypothesis that we derive from theories of both corporate governance and audit quality, we find that the likelihood of an insurer employing a brand name auditor that specializes ...
Mark S. Beasley, Kathy R. Petroni
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Dual audit, audit firm independence, and auditor conservatism
Review of Accounting and Finance, 2014Purpose– This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards ...
Chan-Jane Lin, Hsiao-Lun Lin, Ai-Ru Yen
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Audit Committee Independence and Auditor-Manager Disputes
SSRN Electronic Journal, 2020This paper analyzes the role of audit committee independence in resolving disagreements between management and the auditor regarding financial reporting. The common intuition suggests that the audit committee must be independent from management to be able to support the auditor against the manager's manipulation attempts.
Kronenberger, Sandra Katarina +2 more
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Assuring value from independent safety audits
Hospital Aviation, 1989Independent safety audits can be valuable management tools for an aeromedical program. Not only can they evaluate the program's present posture, but, if used properly, they can provide significant help in planning for a program's successful future. The phases of pre-safety audit planning safety audit accomplishment, and safety audit follow-up should be
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Perceived Auditor Independence and Audit Firm Fees
SSRN Electronic Journal, 2008Regulations requiring the disclosure of fees paid to an auditor for audit and non-audit services (NAS) responded to concerns that such payments are potentially detrimental to auditors' actual or perceived independence. Although empirical studies, which tend to focus on NAS fees alone, have failed to produce unequivocal evidence of detrimental effects ...
Holland, Kevin, Lane, Jennifer
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1981
There is such widespread acceptance of independence as a sine qua non of state audit that there seems to be little point to engage in the academic exercise of marshaling the arguments in support of this proposition. More than a decade ago, Normanton cogently observed: “Since the time of Aristotle it has been accepted principle that state auditors ...
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There is such widespread acceptance of independence as a sine qua non of state audit that there seems to be little point to engage in the academic exercise of marshaling the arguments in support of this proposition. More than a decade ago, Normanton cogently observed: “Since the time of Aristotle it has been accepted principle that state auditors ...
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Auditing, Consulting, and Auditor Independence
Journal of Accounting Research, 1984The question of whether an auditor should also provide management advisory services (MAS) to an audit client has been extensively debated. On the one hand, the Metcalf Committee Staff Study [1976, pp. 50-52] suggested that supplying both services can create a conflict of interests, particularly when a CPA firm recruits a client's executives and is ...
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