Factors on the audit quality

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

IAF, factors measuring IAF quality and impact of factors measuring IAF quality on earnings management at Vietnamese listed companies.

31p cothumenhmong6 17-07-2020 22 2   Download

Providing recommendations to improve the AQ of financial statements of FDI enterprises conducted by independent audit firms in Vietnam in terms of professional quality as well as in terms of service quality.

32p quenchua 28-09-2019 48 4   Download

The topic’s focus is to identify factors affecting audit quality of financial reports of listed companies in the Vietnamese stock market by independent auditing firms. The research objects are joint stock firms with securities (stocks and bonds) listing on the Ho Chi Minh City and Hanoi Stock Exchanges.

0p luanan014 17-07-2014 107 11   Download