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Auditor responsibilities
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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
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This study tends to examining how a new analytical tool, can be useful to detect the fraudulent activities in Supply Chain Management. This study aims to analyze and provide empirical evidence regarding the perception of the Indonesian government's internal auditors' responsibility in detecting corruption. The theory of triangle model of responsibility [29] is used as a reference for analyzing research results. The 2x2 between experimental subjects design was conducted to investigate the research questions.
9p
longtimenosee04
06-03-2024
0
0
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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
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Ebook "Performance auditing: Contributing to accountability in democratic government" Providing an up-to-date overview and discussion of performance audit, this highly topical book will appeal to all those working within audit, academics working in the fields of public management and public administration, as well practitioners in and close to state audit institutions. Members of Parliament, evaluators, internal auditors, researchers, policy analysts and consultants will also find this book invaluable.
368p
tuongnhuoclan
28-11-2023
4
4
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Part 1 of ebook "A guide to forensic accounting investigation" provides readers with contents including: fraud - an introduction; psychology of the fraudster; the roles of the auditor and the forensic accounting investigator; auditor responsibilities and the law; when and why to call in forensic accounting investigators; internal audit - the second line of defense; teaming with forensic accounting investigators; anonymous communications; personal privacy and public disclosure;...
284p
mocthanhdao0210
19-11-2023
8
3
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The objective of this paper is to provide an overview of the previous studies and to summarize their findings and implications as a basis for determining the appropriate model and methods for the empirical studies about the audit expectation gap in the future.
13p
viindra
06-09-2023
4
3
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Ebook Corporate governance and ethics: Part 1 presents the following content: Understanding Corporate Governance; Concepts of Corporate Governance; Corporate Governance and Stakeholders; Board of Directors: A Powerful Instrument in Governance;...Please refer to the documentation for more details.
180p
chankora
16-06-2023
0
0
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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
3
1
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Audit quality and audit efforts has drawn attention of firms, investors and the audit firms themselves. Corporate social responsibility (CSR) may be signals of earning management or signals of risk, which can lead to different perception of auditors when auditing financial statements. Therefore, there is controversy in relationship between corporate social responsibility and audit efforts and audit quality. This relationship is interesting to investigate in an emerging country and a unique setting like Vietnam.
8p
alucardhellsing
04-05-2022
15
1
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The results illustrate that there are seven audit service quality factors affecting positively on auditor retention, and this is consistent with empirical evidence of prior studies as well as service quality literature. It is noticeable that there are three factors namely Responsiveness, Reputation and Independence which have significantly difference in perception of service quality among clients intending to retain their current audit firms and companies preferring to appoint new auditors.
16p
vihassoplattner
07-01-2022
13
1
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Accountants and auditors are responsible for preparing and examining the financial records of companies. With the trend of developing machine, there is software that has automated many accounting procedures such as recording, posting, analyzing, preparing report, tax and audit process. This paper introduces the present situation of the application of artificial intelligence in the field of accounting and audit services. After that, it provides some suggestions for accounting and auditing fields in the context of Vietnam.
5p
huyetthienthan
23-11-2021
23
2
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This research project was commissioned to examine the impacts of operational audit on the performance within Vietnam Cement Industry Corporation (VICEM), the biggest Cement Corporation in Vietnam. In order to collect the data, the researcher had interviewed eight managers who have interacted with operational audits or have been responsible for operational audits. The evidence from collected data had proved that the operational audit has played an important role in creating value added in VICEM.
18p
huyetthienthan
23-11-2021
12
1
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Chapter 3 - Ethics, independence and corporate governance. This chapter outlines the nature and importance of ethics, and the responsibilities imposed on auditors by the profession through the code of professional ethics. One fundamental ethical requirement for an auditor is independence. This chapter explains the concept of independence and how it is supported by legislation and the ethical rules.
27p
tradaviahe19
29-03-2021
15
2
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Chapter 8 - Internal auditors’ roles and responsibilities. After completing this chapter, students will be able to: Understand the importance and value-added nature of the internal audit function, review the qualities of an effective internal audit department, discuss the role of internal auditors as assurance providers and consultants,...
21p
koxih_kothogmih6
23-09-2020
17
0
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Chapter 9 - External auditors roles and responsibilities. This chapter recognize the role independent auditors play in achieving effective corporate governance and reliable financial reports; understand the history of auditing, the traditional roles of auditors, and regulations recently placed on them; address the expectation gap regarding what auditors can provide in the way of reasonable assurance and the expectations of investors for a higher level of assurance;...
22p
koxih_kothogmih6
23-09-2020
18
0
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The purpose of this study is to explore the views of independent external auditors, financial statements’ preparers and financial statements’ users regarding the general responsibilities of auditors with a focus on their responsibility for fraud detection.
12p
kelseynguyen
26-05-2020
23
1
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Chapter 3 - Ethics, independence and corporate governance. This chapter outlines the nature and importance of ethics, and the responsibilities imposed on auditors by the profession through the code of professional ethics. One fundamental ethical requirement for an auditor is independence. This chapter explains the concept of independence and how it is supported by legislation and the ethical rules.
43p
thuongdanguyetan04
18-04-2020
10
1
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This study is conducted with the main objective of analyzing the empirical relationship between tax compliance behaviour and its determinants in South Gonder Zone of the Amhara region. The study is conducted by using primary data collected from category “A” and “B” tax payers. The primary data is collected using structured questionnaire from 11 districts in the zone. The response obtained from 295 respondents (87.3% response rate) is used for the analysis.
11p
tociitocii
24-04-2020
21
1
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The study investigates the effects of competence; the role of ICT; and the quality of internal audit on internal audit effectiveness in Nigeria’s federal public service which is charged with the responsibility of the management of over half of the public revenues accruing to the Nigerian federation but with particular reference to 28 self-accounting federal public organizations operating in the North East Geo-Political Zone. Primary data was obtained from 139 valid responses out of 148 questionnaires administered on the internal auditors of such organizations.
10p
tociitocii
24-04-2020
28
1
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The purpose of this study is to investigate whether auditing quality mitigates the impact of the investor’s sentiment on share market response to earnings news. Auditing quality involves auditor reputation quality and auditor implicit quality. The high-quality of auditing work can not only enhance the investors’ confidence, but also reduce the transaction costs.
13p
vimadrid2711
18-12-2019
7
0
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