Auditor’s responsibilities

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 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   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

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   Download

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   Download

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   Download

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   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 3 1   Download

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   Download

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   Download

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   Download

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   Download

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   Download

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   Download

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   Download

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   Download

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   Download

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   Download

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   Download

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   Download