Audit quality

This study aims to examine the relationship between audit firm rotation and audit fees. Ordinary Least Squares regression is used to test this relationship. Using data from 72 companies listed on the Vietnamese stock exchanges on HOSE and HNX, with a total of 286 observations from 2017 to 2020, this study manually collects audit firm rotation and audit fees. The results show that audit firm rotation is positively related to audit fees.

12p leminhvu111 07-06-2024 0 0   Download

Accounting and auditing services in Vietnam in recent years have made strong development and contributed significantly to the country’s economic development in general and private economic development in particular. In the new context today with the increasing requirements of international economic integration, enhancing the application of information technology and digital transformation, accounting and auditing services have many opportunities to develop.

6p leminhvu111 07-06-2024 1 0   Download

Ebook Proceedings of the sixth international conference on Sustainable economic development and business management in the context of globalisation (SEDBM 6) - Part 2 includes papers: Factors impact on audit quality: the case of listed companies in Vietnam; Relationship between the state, market and society in sustainable economic development in Vietnam; Report on long-term sustainable public finance - some recommendations for Vietnam; report on long-term sustainable public finance - some recommendations for Vietnam; Economic linkages in tourism development to the sustainable direction; Pro...

587p zizaybay1102 03-06-2024 0 0   Download

Enter Quality Management Demystified. Anyone concerned with quality can do better by learning from the successes of those who have come before. And that is what this book seeks to offer: a clarification of quality from the beginning of history to the twenty-first century, and an understanding of quality from its philosophical foundations to practical application in your business today. Each reader comes to a book with a different purpose.

382p zizaybay1103 29-05-2024 4 2   Download

The paper gives evidence that will help students orient their careers more accurately, contribute to the university to improve the content of the training program, and assist employers in building an effective practical internship program.

7p viellison 06-05-2024 4 1   Download

In current conditions of entrepreneurship development, the role of audit committees in verifying companies’ financial and economic activities is increasing, which can be more efficient by using supply chain strategy in organization. The authors aim to attract the attention of external auditors to the work performed by the company’s inspectors as third parties.

7p longtimenosee10 26-04-2024 2 1   Download

The purpose of this article is to study the factors affecting the quality of audit services of financial statements of enterprises listed on the Vietnamese stock market by independent auditing firms. The study was carried out with an audit of the financial statements of 825 enterprises listed on the Vietnamese stock market. The research results show that a number of factors have a significant influence on the quality of the audit of financial statements, such as the size and reputation of the audit firm, the tenure of the audit firm, and the auditor independence.

7p longtimenosee09 08-04-2024 4 1   Download

Journal of Finance & Accounting research - No. 03 (22) - 2023 includes papers: Blockchain in tax management: A paradigm shift in transparency and efficiency; Just energy transition partnership and policy implications for Vietnam; State management of poverty reduction for ethnic minorities in the mountainous area in Khanh Hoa; Improving the quality of Vietnam's accounting - Audit human resources in the context of the international economy;...

148p longtimenosee09 08-04-2024 4 2   Download

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 2 0   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 11 4   Download

This paper aims to analyze the influence of the financial reporting framework based on supply chain management on the process of forming the auditor's report. The process of developing financial statements is proceeding along the path of maximum informatization of these statements. Current users requirements are not always met by existing accounting and reporting standards. The capabilities inherent in the fair presentation framework push the boundaries of any standards, allowing the preparer to fill the financial statements with relevant information.

6p longtimenosee06 27-03-2024 4 2   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 15 10   Download

This study examines the effect of supply chain audit quality on the quality of audit results through corruption detection. The object of this study is the auditor of the State Financial Examination Agency of the Republic of Indonesia, with the subject of the study being the state financial auditor. The respondents of this study were 99 state financial auditors.

6p longtimenosee04 06-03-2024 3 0   Download

Part 2 book "Bovine medicine" includes content: Hapter, the prevalence and cost of important endemic diseases and fertility in dairy herds in the uk, dairy cow housing audit, cattle signs, the farm audit - health and management of the calf, heifer rearing, weaning to second calving - optimising health and productivity the farm audit - health and management of the transition cow; the farm audit - clinical dairy cow nutrition; the farm audit - udder health, mastitis milk quality and production,... and other contents.

323p muasambanhan01 11-12-2023 5 3   Download

Continued part 1, Part 1 of ebook "Research in accounting regulation (Volume 20)" provides readers with contents including: research reports; provision of non-audit services and individuals’ investment decisions experimental evidence; financial reporting after the sarbanes-oxley ACT - conservative or less earnings management; regulatory change and the quality of compliance to mandatory disclosure requirements;...

142p tuongnhuoclan 27-11-2023 9 4   Download

Part 1 of ebook "Wiley the complete guide to auditing standards and other professional standards for accountants 2008" provides readers with contents including: auditing standards of the PCAOB; auditing; reporting on whether a previously reported material weakness continues to exist; responsibilities and functions of the independent auditor; the relationship of generally accepted auditing standards to quality control standards;...

361p tuongnhuoclan 27-11-2023 4 3   Download

Continued part 1, part 2 of ebook "Wiley the complete guide to auditing standards and other professional standards for accountants 2008" provides readers with contents including: attestation; accounting and review services; consulting services; quality control; tax services; personal financial planning; statement on standards for valuation services; cross-references to statements on auditing standards; basic personal financial planning engagement functions and responsibilities;...

187p tuongnhuoclan 27-11-2023 8 3   Download

Part 1 of ebook "Lean auditing: Driving added value and efficiency in internal audit" provides readers with contents including: lean and lean auditing in overview; looking at internal audit planning and assignment delivery; the development of lean auditing and its benefits; factoring in risk assurance in the audit plan; considering the allocation of resources to optimize value add; using communication and quality standards to maximize the added value from assignments;...

234p mocthanhdao0210 20-11-2023 6 3   Download

Ebook "Advanced quality auditing: An auditor’s review of risk management, lean improvement, and data analysis - Lance B. Coleman" to accept that challenge in presenting two ways that auditors can "learn [to speak] the language of upper management"-either by helping to drive continuous improvement or by helping to manage risk. This book has essential information that will help guide an organization's efforts to glean more value from their audit process.

105p mocthanhdao0210 20-11-2023 10 5   Download

Continued part 1, part 2 of ebook "Textbook of front office management and operations" provides readers with contents including: Chapter 4 - Reservations; Chapter 5 - Reception; Chapter 6 - Uniformed services; Chapter 7 - Concierge services; Chapter 8 - Guest relations executive; Chapter 9 - Telecommunications; Chapter 10 - Front office cashier; Chapter 11 - Night audit; Chapter 12 - Yield management; Chapter 13 - Quality guest service;...

260p dangsovu 20-10-2023 7 3   Download