Audit quality

The process of integrating with the popularity of digital technology has changed the way of financial accounting practices, as well as posed certain requirements on the capacity of the account and audit team. However, in fact, every year, Vietnam has tens of thousands of students graduating from colleges and universities that are major in accounting and auditing but they can not immediately meet the requirements of businesses, they even have to be retrained. Therefore, improving the quality of training is an urgent requirement for the accounting and auditing field nowadays.

3p longtimenosee09 08-04-2024 9 1   Download

This study was conducted to identify and evaluate the impact of determinants on the quality of auditing accounting estimates of auditing firms in Vietnam. Data were collected from questionnaires sent to 217 subjects, including auditors; audit assistants; and audit managers of 27 auditing firms in Hanoi and Ho Chi Minh City.

23p minhnn0302 10-04-2024 16 5   Download

This study provides an international perspective on auditing practices by comparing and contrasting the qualitative aspects of auditing across different countries and regulatory environments. It examines how cultural, legal, and institutional factors shape auditors' roles, responsibilities, and perceptions of audit quality.

15p minhnn0302 24-03-2024 19 10   Download

The primary aim of this study is to determine the extent to which external auditors, in exercising their responsibilities under the Australian Auditing Standards, conduct additional audit work (proxied by audit fees) when audit clients have experienced known misappropriation of assets (MOA) fraud. The research is motivated by three key factors. The first being the mounting concerns by the Australian government and others in relation to audit quality.

249p runthenight04 02-02-2023 13 3   Download

is structured as follows: This study investigates the adoption and use of Generalized Audit Software (GAS) by Indonesian audit firms. GAS is specialized software that enables the auditor to automate tasks including client risk assessment. The researcher believed GAS use in Indonesia is not widespread and one explanation for this is the absence of professionally qualified accountants (ADB, 2003) and the World Bank (2011) reported that audit practices in Indonesia face a quality related problem especially in mid-tier and small-sized firms.

269p runthenight04 02-02-2023 8 3   Download

The research objective of the thesis is to identify the factors affecting the quality of auditing of banks' financial statements audited by the SAV. Thereby, the thesis offers solutions to improve the quality of auditing financial statements of the SAV in Vietnam.

26p angicungduoc10 09-03-2021 50 5   Download

IAF, factors measuring IAF quality and impact of factors measuring IAF quality on earnings management at Vietnamese listed companies.

31p cothumenhmong6 17-07-2020 21 2   Download

This study intended to assess the applicability of the mandatory auditor rotation concept in the Ethiopian banking sector so as to enhance and improve audit quality, from the findings of both the literature as well as the field survey, it was discovered that audit firm rotation significantly affect audit quality. It was concluded that rotation is a good solution to enhance Audit quality and also to maintain the auditor independence by decreasing the audit firm’s dependence on the client.

10p tociitocii 24-04-2020 19 0   Download

Providing recommendations to improve the AQ of financial statements of FDI enterprises conducted by independent audit firms in Vietnam in terms of professional quality as well as in terms of service quality.

32p quenchua 28-09-2019 48 4   Download

The general objective is to establish influential factors for audit quality from auditor’s point of view as a foundation for proposal policies in improving audit quality.

53p bibianh 25-09-2019 40 3   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 32 4   Download

This paper examines whether an audit office resource allocation shock stemming from late-filing clients is associated with the audit quality of the other timely-filing clients in that audit office. I find that timely-filing clients are more likely to subsequently restate their financial statements when there are late-filing clients in the same audit office. Using audit fees as a proxy for auditor effort (resource allocation).

68p fugu897 03-07-2019 21 1   Download

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.

104p fugu897 03-07-2019 20 1   Download

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.

35p change08 30-06-2016 63 8   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.

0p luanan014 17-07-2014 106 11   Download

Studies on Audit Quality These include a few variables that may be interpreted as measures of school resources or effectiveness (e.g. class size and the number of computers); detailed socioeconomic data (e.g. educational attainment and income); and the average SAT score at the local high school.

192p mualan_mualan 25-02-2013 74 13   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.

112p mualan_mualan 25-02-2013 46 9   Download

AD Nil NISTRATORS’ PERCEPTIONS OF INTERNAL AUDITING ROLES AND EFFECTIVENESS IN TEXAS AND BIG TWELVE PUBLIC UNIVERSITIES These coordination failures are less likely in markets with more interjurisdictional competition, as in these markets there are always alternative districts that are relatively similar in the peer group offered, and parents are able to select effective schools without paying a steep price in reduced peer quality.

122p mualan_mualan 25-02-2013 79 6   Download

The key concern with respect to project progress reports is that they contain information that is relevant to the reader, that progress against what was planned is assessed (performance), and that the information is clearly and concisely presented. More information is not better information – quality is the key. The Common Relex Information System (CRIS) provides a standardized structure for reporting on the implementation of EC funded projects (through the ‘Implementation Report’ window). This information must be regularly updated.

0p tainhacmienphi 25-02-2013 46 6   Download

INTERNAL CONTROL BASED ON THE COSO REPORT Objective  To use COSO, the Corporate Governance model, and COBIT, the Information Technology Governance framework, to achieve compliance with the SARBANES-OXLEY law 1 .Scope  New paradigms.  Methodology concepts of COSO.  MEYCOR COSO AG basics, a tool for implementing internal control based on the COSO report.

36p namson94 20-07-2012 125 32   Download