Results 11 to 20 of about 160,511 (165)

Revisionsberättelsen : Hur kommer revisorns tillämpning av ISA 701 påverka revisionens förväntningsgap?

, 2014
Bakgrund: Finanskriser, företagskonkurser och olika skandaler runt om i världen har resulterat i att revisorns tillförlitlighet har ifrågasatts och förtroendet för revisionsbranschen har skadats. Det bristande förtroendet tyder på att det finns skillnader mellan användarna av den finansiella rapporten och revisorernas förväntningar gällande revisionens
Djavadpour, Maral, Larsson, Jenny
core   +4 more sources

The effect of ISA 701 on audit quality, audit costs, and corporate governance´s mediating effect [PDF]

, 2022
Formålet med denne masteroppgaven er å undersøke om implementeringen av ISA 701 har ført til økt revisjonskvalitet og økte revisjonskostnader for svenske børsnoterte selskaper. ISA 701 introduserte et nytt rapporteringsregime, som stiller krav til at revisor skal omtale sentrale forhold ved revisjonen for å øke informasjonsverdien til ...
Os, Heidi Treu
core   +3 more sources

Vad påverkar revisorns bedömningar av särskilt betydelsefulla områden i praktiken? : En kvantitativ studie om revisionsstandarden ISA 701

Titel: Vad påverkar revisorns bedömningar av särskilt betydelsefulla områden i praktiken? En kvantitativ studie om revisionsstandarden ISA 701   Nivå: Examensarbete på grundnivå (kandidatexamen) i ämnet företagsekonomi    Författare: Mathilda Ericsson och Ida Ljungdahl   Handledare: Mattias Hamberg   Datum: 2024 – maj   Syfte: Utifrån ISA 701 är syftet
Ericsson, Mathilda, Ljungdahl, Ida
core   +5 more sources

TREND DAN DETERMINAN KEY AUDIT MATTERS (ISA 701): STUDI LITERATUR TAHUN 2016-2025 [PDF]

This study examines the trends, determinants, and impact of Key Audit Matters (KAM) disclosures based on International Standard on Auditing (ISA) 701 from 2016 to 2025. Utilizing a Systematic Literature Review (SLR) with the PRISMA framework methodology, 73 Scopus indexed articles were analyzed.
Wulan, Diajeng Fitri
openaire   +3 more sources

Optimal 1TEL-target protein linker character is target protein-dependent. [PDF]

Acta Crystallogr D Struct Biol
In this study, we examine the effect of short to medium‐length flexible, semi‐flexible and rigid linkers on the crystallization of a DARPin or the TNK1 UBA domain fused to the 1TEL protein crystallization chaperone, demonstrating that while rigid linkers can impair crystallization and reduce diffraction quality, the ideal linker character remains ...
Pedroza Romo MJ, Keliiliki A, Averett JC, Gonzalez JF, Noakes E, Wilson EW, Smith C, Averett B, Hansen D, Nickles R, Bradford M, Soleimani S, Smith T, Nawarathnage S, Samarwickrama P, Kelsch A, Bunn D, Stewart C, Abiodun W, Tsubaki E, Brown S, Doukov TI, Moody JD.   +22 more
europepmc   +2 more sources

Re-evaluation of sucralose (E 955) as a food additive and evaluation of a new application on extension of use of sucralose (E 955) in fine bakery wares. [PDF]

EFSA J
Abstract The present opinion deals with the re‐evaluation of sucralose (E 955) as food additive and with the safety of a proposed extension of use in food category (FC) 7.2 ‘Fine bakery wares’. Based on the available data, no safety concerns arose for genotoxicity of sucralose (E 955) and its impurities and degradation products.
EFSA Panel on Food Additives and Flavourings (FAF), Castle L, Andreassen M, Aquilina G, Bastos ML, Boon P, Fallico B, FitzGerald R, Fernandez MJF, Grasl-Kraupp B, Gundert-Remy U, Gürtler R, Houdeau E, Kurek M, Louro H, Morales P, Passamonti S, Batke M, Dourus A, Chipman J, Crebelli R, Fürst P, Halldorsson T, Mirat M, Mortensen A, Wright M, Lindtner O, Barmaz S, Civitella C, Horvath Z, Levorato S, Mazzoli E, Rasinger JD, Rincon AM, Smeraldi C, Tard A, Lodi F.   +36 more
europepmc   +2 more sources

The direct effect of the international standard on auditing – 701 requirements on audit profession concerning the reimbursement costs: case study of Jordanian finance industry [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – The objective of this study is to present novel evidence regarding the impact of the Key Audit Matters (KAM) disclosure requirements of International Standard on Auditing – 701 (ISA) on the auditing profession concerning reimbursement costs in ...
Esraa Esam Alharasis
doaj   +1 more source

The Quality of the Auditor's Report in the Local Environment in Compliance with the Requirements of the Isa 701 Standard

Journal of Economics and Administrative Sciences, 2020
The research aims to demonstrate the quality of the auditor’s report by analyzing a number of models represented by the auditor’s report based on the Iraqi audit evidence and the auditor’s report in light of the application of international auditing standards for the report and the auditor’s report in light of the application of the International ...
Haya Ayad Ali, Lubna Zaid Ibrahim
openaire   +1 more source

An analysis of key audit matter disclosures in South African audit reports from 2017 to 2020

South African Journal of Business Management, 2023
Purpose: The aim of this study was to analyse the key audit matters (KAMs) being reported in South Africa by assessing 356 Johannesburg Stock Exchange (JSE)–listed entities’ audit reports from 2017 to 2020, which entailed 1424 audit reports and 2903 KAM ...
Dusan Ecim, Warren Maroun, Alan Duboisee de Ricquebourg   +2 more
doaj   +1 more source

Key Audit Matters and their Impact on the Financial Statements of Listed Entities [PDF]

Audit Financiar
This research examines how the implementation of International Auditing Standard 701 - Communicating Key Audit Matters in the Independent Auditor’s Report (ISA 701), introduced by the International Auditing and Assurance Standards Board (IAASB) in 2015 ...
Daniel BOTEZ, Oana-Ancuta STANGACIU, Anatol MELEGA, Mihaela ENACHI   +3 more
doaj   +1 more source