External auditors

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 foremost aim of the present study is to examine the influence of internal audit competency along with internal and external auditor and employee commitment to change on the supply chain performance of the audit companies in Jakarta Indonesia. The objectives also include the examination of moderating role of supply chain top management support among the links of internal audit competency, internal and external auditor, employee commitment to change and supply chain performance of the audit companies in Jakarta Indonesia.

7p longtimenosee06 27-03-2024 4 2   Download

In this paper, we analyze the impact of GST to external auditors and internal control system of the Malaysian listed firms from year 2014 to 2016 using the paired t-test. We identify that the changes in audit firms and audit partners occurred during GST implementation period. Thus, no major significant impact occurred to position of external auditors and internal control system during and after GST implementation.

13p longtimenosee04 06-03-2024 4 1   Download

The purpose of this study "Perspective of internal and external auditors of supply chain management effects in opportunities, pressure and capabilities for fraud risk assessment" is to identify the effect of opportunity, pressure, type of auditor and ability on fraud risk assessment in the perspective of internal auditors and external auditors at State Universities in Banten and Jakarta provinces, and to determine differences in perception Internal auditor with external auditor in fraud risk assessment at State Universities in Banten and Jakarta provinces.

15p longtimenosee04 06-03-2024 1 0   Download

Part 1 of ebook "CIMA’S official study system: Financial accounting and tax principles (Paper P7, 2006 edition)" provides readers with contents including: principles of business taxation – introduction; direct taxes on an entity’s profits and gains; indirect taxes and employee taxation; administration of taxation; international taxation; taxation in financial statements; the IASC and the standard-setting process; regulatory framework; the role of the external auditor;...

347p tuongnhuoclan 27-11-2023 11 4   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

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

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

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 5 2   Download

Ebook Operational level: F1 – Financial operations (Sixth edition) - Part 1 includes the following chapters: Chapter 1 principles of business taxation – introduction, chapter 2 direct taxes on company profits and gains, chapter 3 indirect taxes and employee taxation, chapter 4 administration of taxation, chapter 5 international taxation, chapter 6 taxation in financial statements, chapter 7 the IASC and the standard-setting process, chapter 8 regulatory framework, chapter 9 the role of the external auditor, chapter 10 CIMA code of ethics for professional accountants, chapter 11 published fi...

279p runthenight04 04-01-2023 23 6   Download

The study focuses on factors affecting the quality of internal auditing activities in listed companies on Hanoi Stock Exchange with a survey of 226 respondents.

16p huyetthienthan 23-11-2021 30 1   Download

Basing on the research methods of several researchers with adjustments, we investigate the effectiveness of inventory auditing procedures in detecting frauds through surveying 97 auditors working in auditing firms in Vietnam. By applying descriptive statistics and t test methodology (SPSS 20.0 software), we assess and classify auditing procedures based on their effectiveness in detecting frauds.

14p huyetthienthan 23-11-2021 21 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

The results show that Jordanian auditors perceived favorably the cooperation between internal and external auditors to enhance the quality of financial reporting. For instance, the results revealed positive and significant effect of objectivity in enhancing the level of cooperation between internal and external auditors in a way that increased the level of financial reporting quality.

6p tozontozon 25-04-2020 28 1   Download

The aim of the study was to establish the role of external auditors in corporate failure in the banking sector. The study discovered that the auditing gaps within banks are tangibility and empathy services. It was also revealed that remuneration, training of external auditors, lot of variety in their job, level of logistics, loyalty rate of external auditors, motivational package and improved salary and opinion counts in the organisation were the factors influencing the effectiveness of external auditors.

16p tociitocii 24-04-2020 26 0   Download

This study aimed at identifying the general concept to E- Commerce's audit and the experience of the external auditor in the audit of E- Commerce in Jordan, where the study population consist from the Certified Public Accountants (JCPA) in 2012, randomly questionnaires have been distributed to a sample of JCPA in Amman capital, the study concluded that auditing of e-commerce is challenging to JCPA , moreover the computer assisted software packages used in the Auditing process is an essential for auditing of ecommerce operations.

14p 035522894 13-04-2020 17 4   Download

The purpose of this paper is to enhance understanding of corporate governance (CG) in the banking sector and to explore the existence and practice of corporate governance mechanisms in United Arab Emirates (UAE) national commercial banks. More specifically, the paper is targeted to examine whether the mechanisms forced by the law; Board of Directors, Auditors, Audit Committee and Credit Committee, are used by UAE banks and if the majority of these banks choose independent boards.

39p trinhthamhodang2 21-01-2020 34 2   Download

This study is targeted to enhance understanding of corporate governance (CG) in the banking sector and to examine the existence and practice of CG mechanisms in United Arab Emirates (UAE) Conventional Banks (CBs) and Islamic Banks (IBs). More specifically, the paper aims to explore to what degree corporate governance structures and practices used by CBs and IBs are different, including CG mechanisms forced by the law (Board of Directors, Auditors, Audit Committee and Credit Committee) and other CG modes adopted voluntarily by these banks.

42p trinhthamhodang2 21-01-2020 21 2   Download

This research is an analytical research based on analysis of previous studies and conducting semi structured interviews. This paper focused on credit officers’ perceptions who work at commercial banks towards the external auditors.

9p vimadrid2711 18-12-2019 12 1   Download