Audit client importance

This study investigates the importance of firm-level green reputation on client-side financial watchdogs’ reactions characterized by audit fees and credit ratings. Using a comprehensive sample of US-listed firms over 2007-2020, we find that firms with high environmental reputation risk (ERR) are positively associated with higher audit fees, and they also tend to receive lower credit ratings.

7p viambani 18-06-2024 2 0   Download

Chapter 6 - Planning, knowledge of the business and evaluating strategic business risk. After studying this chapter you should be able to: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge;...

36p tradaviahe19 29-03-2021 10 1   Download

This paper examines whether audit client importance affects book-tax differences, a measure that can potentially reflect discretion in audit client’s action in financial and tax reporting choices. We use Taiwan data as client importance can be measured not only at the firm level but the individual partner level as well as the audit team level.

32p nguyenanhtuan_qb 09-07-2020 25 2   Download

Chapter 6 - Planning, understanding the entity and evaluating business risk. In this chapter we will discuss: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge.

52p thuongdanguyetan04 18-04-2020 16 2   Download

Chapter 7 - Assessing specific business risks and materiality. In this chapter we will discuss: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge.

39p thuongdanguyetan04 18-04-2020 16 1   Download

My these contributes to audit literature that investigates the effect of audit firm portfolio characteristics on audit outcomes by 1) providing a new measure that allows researchers to proxy for nonpublic audit influence and 2) investigating the potential impact of NPAC on public client audit outcomes. My findings are important because they suggest that timely and cost-effective audits of similar quality are available from providers that do not concentrate on public client audits.

75p fugu897 03-07-2019 31 3   Download

In this chapter, students will be able to understand: explain why the decision to accept a client is important, and describe the primary features of client acceptance and continuance; indicate the purpose and content of an audit engagement letter; describe the decisions made by an auditor in preparing an audit plan, the knowledge on which the decisions are based and the procedures used to obtain that knowledge.

41p shiwo_ding2 03-04-2019 15 1   Download

With complaints and inquiries from senior citizen investors concerning financial services and investment fraud increasing, the Missouri Securities Division, which is housed in Secretary Carnahan’s office, engaged in efforts to determine how to best increase protection for those older investors.

55p bocapchetnguoi 06-12-2012 49 1   Download