External auditor

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

EXTERNAL AUDITOR'S EVALUTIONS OF INTERNAL : AUDIT WORK - A CASCADED INFERENCE APPROACH The trends identified in Figures 1.1 and 1.2 are again clear. First, θ is well above zero when δ is small, indicating that the residential housing market mechanism rewards administrators of effective schools with the wealthiest students when parents primarily assess schools by their effectiveness. When δ is large, θ is close to zero for all J, as no district structure creates the desired rewards when parents are largely unconcerned with school effectiveness....

154p mualan_mualan 25-02-2013 74 12   Download

AN EMPIRICAL STUDY OF EXTERNAL AUDITOR RELIANCE ON INTERNAL AUDITORS In the imperfectly sorted markets displayed in Panels D and F, however, the magnification effect is smaller: θ * = 0.9 in D and 0.5 in F. The simulations below suggest that this tendency for effectiveness sorting and magnification to depend on the number of districts when parents care about both peer group and effectiveness holds generally, as long as concern for peer group (δ ) is moderate.

127p mualan_mualan 25-02-2013 57 9   Download

EXTERNAL AUDITOR'S EVALUTIONS OF INTERNAL : A CONJOINT MEASURRMENT APPROACH When we add concern for peer group to the three-district market, there is substantially more potential for mis-sortings than even in the ten-district case. The gap in peer quality between adjacent districts has grown substantially, and families therefore require a much larger μ return to justify a move from one district to another whose current residents are lower in the x distribution.

215p mualan_mualan 25-02-2013 59 10   Download