Independent auditors

This study aims to identify and explain the risk factors which arise from audit of consolidated financial statements for Vietnam listed steel companies. The qualitative research methodology was used including questionnaires and interviews with professional auditors of independent audit firms in Vietnam, who have experience in conducting group audits for listed steel companies.

12p leminhvu111 07-06-2024 3 0   Download

This study was conducted to assess the influence of factors on the independence of independent auditors in Vietnam. Data was collected from questionnaires sent to 160 subjects, including auditors; audited unit accountants; bank employees and financial and credit institutions; securities investors.

13p minhnn0302 15-06-2024 11 6   Download

The purpose of this article is to study the factors affecting the quality of audit services of financial statements of enterprises listed on the Vietnamese stock market by independent auditing firms. The study was carried out with an audit of the financial statements of 825 enterprises listed on the Vietnamese stock market. The research results show that a number of factors have a significant influence on the quality of the audit of financial statements, such as the size and reputation of the audit firm, the tenure of the audit firm, and the auditor independence.

7p longtimenosee09 08-04-2024 4 1   Download

This paper examines the reporting of Key Audit Matters (KAMs) in independent auditor‟s report for construction sector in the Malaysian market. It also aims to identify whether the specific characteristics of construction company will influence the KAMs reporting for Malaysian companies.

13p vimarillynhewson 02-01-2024 9 3   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 "Independent accounts: The possibilities for auditor independence in the age of financial scandal (Advances in public interest accounting, Volume 12)" use of independence as a protective shield in obscuring winners and losers regarding financial activity, the papers illustrate accounting contribution to the failures of free markets worldwide: systemic global poverty, questionable privatization of public enterprises and public goods, and greater divides between so-called first and third world nations.

185p tuongnhuoclan 27-11-2023 8 5   Download

Ebook "United States and European union auditor independence regulation: Implications for regulators and auditing practice" combining an auditor independence risk model (Mock et. al. 2005) with considerations on task complexity (Bonner 1994, 1995), the author develops an experimental approach that can be put to future use in research on regulation. In the following, the American and European regulations are investigated in three separate experiments that are conducted with participants of international background.

247p loivantrinh 29-10-2023 5 3   Download

Ebook Auditing Theory: Part 1 presents the following content: Introduction to Auditing; Auditing Practices; Roles and Independence of Auditor; Section 226, 314 and Code of Ethics; Audit Planning; Laws and Regulations in Audit;...Please refer to the documentation for more details.

137p chankora 16-06-2023 6 1   Download

The study investigates the key factors included knowledge and experience, workload, time pressure and incentives that affect the professional skepticism of independent auditors in Vietnam. The authors have utilized quantitative and qualitative analyses in combination with a logistics regression model and other available analytical tools for conducting the research in SPSS software.

16p visherylsandberg 18-05-2022 8 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

The paper aims to develop a framework for empirical research on factors affecting quality of financial statement audit of FDI enterprises in Vietnam. The results show that there are nine over eleven factors having positive influence on audit quality, say: Professional attitude, Experience and Industry Expertise, Auditor’s independence, Audit process and quality control, Auditor qualification, Audit time, Law system, Auditee’s characteristics, and Audit market.

16p huyetthienthan 23-11-2021 32 4   Download

This article identifies the factors that affect the auditor independence in financial statements audit in Vietnam at present, so there are some suggestions to improve the quality of financial statements audit. Using a questionnaire instrument, Viet Nam interested parties’ perceptions of the influence on auditor independence of a large set of 26 factors are elicited. Most factors have a significant influence on independence perceptions for all groups.

18p huyetthienthan 23-11-2021 13 2   Download

Auditing is valued for its ability to provide independent assurance of the credibility of accounting information, which improves resource allocation and contracting efficiency. This article identifies the auditor's behavior affecting the quality of the audit. It also measures the impact of each of the auditor's actions on the quality of the audit activity.

12p huyetthienthan 23-11-2021 14 2   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

This research is an empirical research studying the effect of the auditor tenure on audit quality. The research adopts the positivist stance and deductive approach, employing quantitative method to study the relationship between audit rotation and audit quality. Specifically, the Chinese audit market will be targeted where the policy was implemented in 2004. Basically, this study is about the trade-off between improving auditors’ or firms’ independence from the clients and the increase in effectiveness and efficiency due to prior knowledge of and relationship with the clients.

15p huyetthienthan 23-11-2021 11 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

This research aims to determine factors affecting and the level of their influence on organizational structure, operating mechanism and audit quality in the Vietnamese market. In this paper, the methodology used by the authors is mixed method. Combination of the qualitative research method and the quantitative research method on the basis of meta-analysis and synthesis of existing information from various sources and results of interviews carried out in early 2018 using a questionnaire for 270 auditors who now work at audit firms in Vietnam.

20p kethamoi11 25-03-2021 35 3   Download

The research content of this thesis is to find out the factors affecting the time of auditing financial statements by independent auditors in Vietnam. Please refer to the article for more details on the research content.

0p caygaocaolon10 19-02-2021 22 2   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

Credit institutions in Viet Nam regulated under Law on Credit Institutions(1) consist of commercial banks, non-bank credit institutions, and cooperative banks. The commercial banks are allowed to perform all types of banking activities and for profit purpose. The internal audit activity is established under direct supervision of Board of Supervisors (hereafter called BOS), which is elected by General Shareholders’ Meeting. As a consequence, the internal audit activity is expected to retain organizational independence as having direct access to Board of Directors (hereafter called BOD), BOS.

5p chauchaungayxua7 12-08-2020 25 1   Download