Audit sampling

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

The research aims to propose solutions for mergers between Vietnamese securities companies to improve the financial capacity of securities companies currently operating on the Vietnam Stock Exchange - VNX (HNX, HoSE and Upcom exchanges). Through research samples collected from 27 Vietnamese securities companies in the period from 2014 to 2021, secondary data are audited financial statements and financial safety reports. By using the quantitative research method of principal component analysis PCA (Principal Component Analysis) and K-means (cluster) analysis on SPSS 20 software.

8p leminhvu111 07-06-2024 2 0   Download

The purpose of this study was to determine the effect of financial condition, auditor's reputation, disclosure of financial statements, audit opinion of the previous year, supply chain strategy on going concern audit opinion. Sampling in this study was obtained using a purposive sampling method by focusing on banking companies listed on the Indonesia Stock Exchange in the 2015-2018 period, so that a sample of 24 companies was obtained with 96 observations.

10p longtimenosee06 27-03-2024 7 2   Download

This study "The effect of independent commissioners, supply chain management, and audit committee on accounting conservatism" aims to examine the influence of independent commissioner, supply chain management, and audit committee on the accounting conservatism. The accounting conservatism is measured by accrual measurement. The population of this study is manufacturing’s companies listed on Indonesia Stock Exchange in 2012-2015. Based on purposive sampling method, the total obtained samples 508 companies.

6p longtimenosee04 06-03-2024 2 0   Download

This research aims at assessing the impact of corporate governance through two synthesis factors of the Board and the Audit Committee to the behavior of earnings management through a data sample consisting of 58 listed manufacture companies from 2012 to 2016 in Vietnam securities market.

13p vimarillynhewson 02-01-2024 5 3   Download

Ebook "The CISA® prep guide: Mastering the certified information systems auditor exam" is the first commercially available book to offer CISA study materials; the consulting editor, Ronald Krutz, is the co-author of The CISSP Prep Guide (0-471-26802-X); provides definitions and background on the seven content areas of CISA; includes many sample test questions and explanations of answers;...

591p tuongnhuoclan 28-11-2023 6 4   Download

Ebook "Accounting and finance policies and procedures" enables you to hit the ground running and significantly accelerate your completion of a solid policies and procedures program. Comprehensive and practical, this useful book provides you with sample documents you can personalize and customize to meet your company's needs.

329p tuongnhuoclan 27-11-2023 6 5   Download

Part 1 of ebook "Mastering the five tiers of audit competency: The essence of effective auditing" provides readers with contents including: how to get the most from this book; techniques for planning useful audits; techniques for detailed risk and control assessment; testing and sampling techniques;...

108p mocthanhdao0210 19-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Auditing: A business risk approach (6th edition)" provides readers with contents including: audit sampling; auditing revenue and related accounts; audit of acquisition cycle and inventory; audit of cash and other liquid assets; audit of long-lived assets and related expense accounts; audit of acquisitions, related entity transactions, long-term liabilities, and equity; completing the audit; communicating audit and attestation results;...

452p mocthanhdao0210 19-11-2023 8 4   Download

Continued part 1, part 2 of ebook "Auditing and assurance services" provides readers with contents including: stand-alone modules; other public accounting services; professional ethics; legal liability; internal audits, governmental audits, and fraud examinations; overview of sampling; attributes sampling; variables sampling; auditing and information technology;...

426p hanlinhchi 28-08-2023 5 4   Download

This study used data from companies listed on Ho Chi Minh Stock Exchange to investigate the factors impacting on audit fee. The data consisted of a sample of 110 listed companies in 2018. The result indicated that some factors significantly impact on audit fee including Corporate Governance (CG), BIG4 audit firms, Total Assets, and Time. Some other factors did not affect on audit fee include TobinQ and Industry.

5p nhanchienthien 25-07-2023 7 4   Download

Ebook ACCA Paper F8 (Global): Audit and Assurance - Part 2 presents the following content: Chapter 10 Tests of controls, Chapter 11 Audit procedures and sampling, Chapter 12 Receivables, Chapter 13 Inventory, Chapter 14 Liabilities and capital, Chapter 15 Bank and cash, Chapter 16 Non-current assets, Chapter 17 Not–for-profit organisations, Chapter 18 Audit review and finalization, Chapter 19 Reports.

154p haojiubujain01 06-06-2023 7 1   Download

Ebook ACCA Paper F8: Audit and assurance (International) – Study text: Part 2 presents the following content: Chapter 11 audit procedures and sampling, chapter 12 non-current assets, chapter 13 inventory, chapter 14 receivables, chapter 15 cash and bank, chapter 16 liabilities and capital, chapter 17 not-for-profit organisations, chapter 18 audit review and finalization, chapter 19 reports.

216p haojiubujain01 06-06-2023 2 1   Download

To evaluate whether Medicare's Hospital Readmissions Reduction Program (HRRP) is associated with increased observation stay use. Data Sources and Study Setting: A nationally representative sample of fee-forservice Medicare claims, January 2009–September 2016.

6p vighostrider 25-05-2023 6 2   Download

This paperstudies the overview of investment property accounting and the presentation of the fair value of investment property in Vietnamese enterprises. The research sample covers 68 enterprises engaged in investment property business in Hanoi. The research results show that 83.8% of enterprises do not present the fair value of investment property on their financial statements at the end of the accounting year. In addition, the results of the research also show necessary reasons to apply fair value accounting to the investment property.

10p huyetthienthan 23-11-2021 17 1   Download

This article provides an overview of the factors influencing independent auditing opinions from domestic as well as foreign studies to provide future research direction. The author uses the methodology of secondary and international literature to synthesize the influence factors. The research overview will provide a comprehensive review of academic research pertaining to factors, models, and sample sizes that have been researched to help other researchers have a meaningful background and considerations impact factors that need to be further tested.

10p huyetthienthan 23-11-2021 10 1   Download

This study investigates an impact of working capital management (WCM) on profitability of industrial companies listed in Hochiminh Stock Exchange (HOSE). The author uses 352 observation samples from 44 industrial enterprises listed on HOSE over the 8-year period from 2010 to 2017. Return on Asset (ROA) and Tobin’s Q (TQ) are respectively selected as the dependent variables for book value and market value of profitability.

20p huyetthienthan 23-11-2021 8 2   Download

This paper analyzes factors that affect account receivables management and its impact on business performance of enterprises in Vietnam through a sample of 326 non-financial companies. The companies are listed on the Hanoi Stock Exchange (HNX) and the Hochiminh Stock Exchange (HOSE) between 2013 and 2017. The research results show that the new variables introduced into the model is the provision for bad debts which positively affects accounts receivables.

20p huyetthienthan 23-11-2021 12 1   Download

This study aims to analyze the relationships between corporate-governance mechanisms and audit quality of Vietnam listed firms. Based on a sample of 221 listed firms collected from FiinPro database, annual reports, financial statements and corporate governance reports from 2015 to 2017, this study examines the use of Big 4 auditors as a proxy to measure audit quality and applies the logistic regression method to analyse these relationships.

15p vigiselle2711 29-08-2021 15 1   Download

Chapter 11 - Audit sampling. After studying this chapter you should be able to: define audit sampling and its objective and describe the requirements that apply to all audit samples - statistical and non-statistical, identify the various means of gathering audit evidence, identify factors influencing the determination of sample size,...

34p tradaviahe19 29-03-2021 13 2   Download