Results 271 to 280 of about 45,021 (303)

Quality of Audit Services and Requirements of International Auditing Standards

Auditor, 2018
Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.
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INTERNAL AUDIT QUALITY AND RISK MANAGEMENT

2022
In Study One, I conduct a systematic literature review to understand how accounting researchers define internal audit (IA) quality. Based on the IA quality framework created by Trotman and Duncan (2018) and drawing from 54 IA quality and IA effectiveness studies published from 1993 to 2021, I design a theoretical framework to illustrate how internal ...
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PCAOB International Inspections and Audit Quality

The Accounting Review, 2016
ABSTRACT We investigate the impact of the Public Company Accounting Oversight Board's (PCAOB) first-time inspections of foreign accounting firms by examining abnormal accruals around the inspection year, and the value relevance of accounting numbers around the inspection report date, for their U.S. cross-listed clients. We document lower
Jagan Krishnan, Jayanthi Krishnan, Hakjoon Song   +2 more
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Corporate Governance, Internal Audit and Quality of Internal Audit: Quality Assurance and Improvement Program

2015
The aim of this study is to find out the relationship between “ 1300 – The Standard of Quality Assurance and Improvement Program” and “Corporate Governance” theoretically, which takes part within International Professional Practices Framework. As a result of the researches in literature, the exterior assesment process, which has been realized within ...
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Internal quality audits ‐ obstacles or opportunities?

Training for Quality, 1996
Suggests that auditing has been viewed by its recipients throughout history as a negative process. This perception results from how the audit is conducted, who conducts the audit, and the findings of the audit. Proposes to outline the role of internal auditing in transforming an organization into a more preventive and proactive organization.
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PCAOB INTERNATIONAL INSPECTION AND AUDIT QUALITY

2012
The Public Company Accounting Oversight Board (PCAOB) has recently begun inspecting foreign audit firms. An important policy concern is that several foreign jurisdictions have refused to allow the PCAOB to conduct inspections of their audit firms. In this dissertation, I investigate (1) whether audit quality is higher for client firms (henceforth ...
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THE IMPORTANCE OF INTERNAL AUDIT IN IMPROVING THE QUALITY OF

Education, science and innovation
This article examines the importance of internal audit in improving the quality of education, despite the complexities of competency development and the structure of the modern educational system. It also examines the components of internal audit concepts, such as realistic and evidence-based assessment of educational quality, determining the ...
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Problems in Internal Audit Quality Assessment

2019
In recent years, the public sector’s internal audit function has become a key and important component of good and efficient government. This was due to the influence of two main factors, namely: on the one hand, the public, which is concerned about the approaches to budget management and, on the other hand, the need to provide guarantees on the part of
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Internal audit quality and earnings management: evidence from the UK

Managerial Auditing Journal, 2021
Hazem Ramadan Ismael, Hany Kamel
exaly  

The use of the internal audit function as management training ground and internal audit quality

International Journal of Accounting, Auditing and Performance Evaluation, 2023
Grace Mubako, Tatiana Mazza
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