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Audit firms

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  • Research’s objects in this thesis are the factors affect Audit quality, the competitive capability of Audit Firms in Vietnam which oriented to strengthen Competitive capability in the context of international integration.

    pdf35p change08 30-06-2016 24 5   Download

  • The objective of this study is to examine the effects of audit firm size and auditor characteristics on firms’ discretionary accruals management of companies listed on Ho Chi Minh Stock Exchange (HOSE) and Hanoi Stock Exchange (HNX). The results show that the gender of auditors affect discretionary accruals (DA). Female auditors approve DA at a lower value than male auditors.

    pdf7p vithomasedison2711 14-08-2019 12 0   Download

  • Differences in Audit Quality Among Audit Firms: An Examination Using Bid-Ask Spreads Then, in Section 1.6, I examine the distribution of average test scores across markets, looking for evidence that interdistrict competition leads to increases in the average effectiveness of local administrators.

    pdf112p mualan_mualan 25-02-2013 37 8   Download

  • Chapter 2 - The structure of the profession. This chapter presents the following content: Professional status of the auditor, regulation of auditing, registered company auditor, professional accounting organisations, profile of the audit profession and audit firms,...

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  • In this study, I examine how the provision of benefit plan audit services has changed over time and I examine the characteristics of engaging the financial statement auditor for benefit plan audits. I also test whether having the same audit firm for both the financial statement audit and the benefit plan audit affects financial statement audit quality and benefit plan audit quality. I test the characteristics of benefit plan quality. I also test benefit plan audit firm switches and financial statement audit firm switches.

    pdf104p fugu897 03-07-2019 5 0   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.

    pdf75p fugu897 03-07-2019 16 1   Download

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  • In this chapter, students will be able to understand: Professional status of the auditor, regulation of auditing, registered company auditor, professional accounting organisations, profile of the audit profession and audit firms.

    ppt22p shiwo_ding2 03-04-2019 4 0   Download

  • The topic’s focus is to identify factors affecting audit quality of financial reports of listed companies in the Vietnamese stock market by independent auditing firms. The research objects are joint stock firms with securities (stocks and bonds) listing on the Ho Chi Minh City and Hanoi Stock Exchanges.

    pdf0p luanan014 17-07-2014 71 8   Download

  • We met first in September and were required to report by the end of the year. The FRC’s announcement invited comments on the issues raised in our terms of reference. In addition, we wrote to representative organisations and to leading audit firms inviting their comments and assistance. A list of those who offered comments is given in Appendix V. We have looked at experience in other countries and noted current developments in the United States, the European Union and elsewhere – see Appendix III.

    pdf103p tay_thi_le 19-02-2013 37 4   Download

  • NOP currently is led by an AMS Deputy Administrator and is organized into three branches. Audit Report 01601-03-Hy 5 11 The Standards Development and Review Branch is responsible for NOP’s rulemaking functions; the Accreditation, Auditing, and Training Branch manages the accreditation of certifying agents; and the Compliance and Enforcement Branch ensures continued compliance with the regulations. Two other AMS program areas assist NOP.

    pdf34p tay_thi_le 19-02-2013 38 4   Download

  • The audit committee should agree with the board the company’s policy for the employment of former employees of the external auditor, paying particular attention to the policy regarding former employees of the audit firm who were part of the audit team and moved directly to the company. This should be drafted taking into account the ethical guidelines set out by the accountancy bodies.

    pdf43p tay_thi_le 19-02-2013 28 3   Download

  • A broader but important consideration is whether the audit firm has the relevant industry expertise, as well as the geographical reach necessary to continue to serve the company, and whether the engagement team effectively utilizes those resources. Other firm-wide questions include the results of the audit firm’s most recent inspection report by the Public Company Accounting Oversight Board (PCAOB), including whether the company’s audit had been inspected and, if so, whether the PCAOB made comments on the quality or results of the audit.

    pdf12p doipassword 01-02-2013 32 2   Download

  • Another important consideration is if any audit firm should be allowed to become so important that the demise thereof would seriously disrupt the market 5 . Although efforts by large firms to minimise the risk of failure have been commended, the concerns relate to the central question on whether such "too big to fail" firms could potentially create the risk of moral hazard.

    pdf11p doipassword 01-02-2013 23 2   Download

  • Against this background, the Commission would like to open a debate on the role of the auditor, the governance and the independence of audit firms, the supervision of auditors, the configuration of the audit market, the creation of a single market for the provision of audit services, the simplification of rules for Small and Medium Sized Enterprises (SMEs) and Practitioners (SMPs) and the international co-operation for the supervision of global audit networks.

    pdf26p doipassword 01-02-2013 33 2   Download

  • A key challenge for computer auditors is to keep up to date with the constant and rapid developments in IT. Continuous training and development is essential. Successful computer auditing is based upon a foundation of technical excellence. Without this, computer auditors are limited in their ability to audit effectively and to provide a valuable service to the organisation. It should also be noted that the role of the computer auditor can, in some areas, overlap with that of the computer security function and this can cause confusion.

    pdf15p doipassword 01-02-2013 64 2   Download

  • Chapter 2 "The financial statement auditing environment", in this chapter you will be familiar with the different types of auditors; be familiar with the various services offered by assurance providers; understand the organization and composition of public accounting firms; understand the significant changes that have taken place in the auditing profession over the past decade;...

    ppt34p nomoney10 04-05-2017 29 2   Download

  • The main goals of this chapter are to: Understand general ethics and a series of steps for making ethical decisions; reason through an ethical decision problem using the imperative, utilitarian, and virtue theories of moral philosophy; identify the different entities that make ethics rules for CPAs and public accounting firms.

    ppt32p hihihaha4 16-12-2016 17 1   Download

  • In this chapter you will be familiar with the different types of auditors; be familiar with the various services offered by assurance providers; understand the organization and composition of public accounting firms; understand the significant changes that have taken place in the auditing profession over the past decade.

    ppt37p shiwo_ding1 30-03-2019 4 0   Download

  • p 01-01-1970   Download

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