Internal auditors

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 19 10   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 13 3   Download

Giáo trình Anh văn chuyên ngành Kế toán (Nghề Kế toán doanh nghiệp - Trình độ Cao đẳng): Phần 2 gồm có các chủ đề như: Taxation, insurance, management of working capital, the foreign exchange market, the stock exchange, accounting, the balance sheet, the role of auditors, project planning, international business.

41p cucngoainhan6 07-02-2022 43 6   Download

This research aims to determine the effect of internal auditor quality, business strategy, and sustainability reporting on economic performance with moderated by earning management partially on companies kompas100 index during the period 2013-2016.The population in this research is all companies kompas100 index listed on Indonesia Stock Exchange during the period 2013-2016. The total samples tested were 9 companies selected by purposive sampling technique. Data type in this research use secondary data obtained from Indonesia Stock Exchange and site respectively of company being sampled.

12p tociitocii 24-04-2020 31 1   Download

The intention of this dissertation was to explore the financial regulatory environment and analyze whether or not it creates a suitable ecosystem for the fostering of IT innovation. The literature suggested that IT experienced a great deal difficulty in delivering innovative solutions to business requirements with a large proportion of their budgetary and manpower resources tied up in meeting regulatory requirements and dealing with a variety of auditors both internal and external.

138p nguyenyenyn117 18-06-2019 25 5   Download

PLANNING AN INTERNATIONAL AUDIT: AN EMPIRICAL INVESTIGATION OF INTERNAL AUDITOR JUDGEMENT With nearly as long a pedigree is the idea that these family background effects may operate above the individual level. The school-level association between average student background and average performance is typically much stronger than is the same association at the individual level.

247p mualan_mualan 25-02-2013 67 9   Download

AUDITING IN THE DATA PROCESSING ENVIRONMENT — THE EVOLVING ROLE OF THE INTERNAL AUDITOR The final panel leaves the NELS data, reporting models for high school completion rates of the cohort entering 9th grade in the fall of 1993. Data on this outcome come from a district-level compilation of four years of CCD data.

38p mualan_mualan 25-02-2013 70 6   Download

INTERNAL AUDITOR JOB STRESS AND TURNOVER INTENTIONS This is an unavoidable effect of the Tiebout mechanism, as the flip side of rewarding effective schools with wealthy students is punishing poor students with relatively ineffective schools.

201p mualan_mualan 25-02-2013 51 8   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 EXAMINATION OF THE CONFORMANCE OF BANK INTERNAL AUDITORS WITH INTERNAL AUDITING STANDARS Recall equation (3), which suggested that a naïve estimate of the peer effect is magnified by effectiveness sorting, with the degree of magnification being ( ) ( ) θ * ≡ cov x j ,μ j var x j , the coefficient from a regression of μ j on x j across all districts in the market. θ * = 1 in the perfectly sorted markets displayed in Panels A, B, C, and E of Figure 1.1, indicating that the slope of school-level average test scores with respect to student characteristics in...

242p mualan_mualan 25-02-2013 99 16   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

AN EMPIRICAL INVESTIGATION OF TURNOVER INTENTIONS OF INTERNAL AUDITORS Amenities could either increase or reduce the extent of effectiveness sorting relative to this pure case, though the latter seems more likely.22 If, as the hedonics literature implies, schools are one of the more important determinants of neighborhood desirability (see, e.g., Reback, 2001;

101p mualan_mualan 25-02-2013 43 9   Download

To understand an entity’s internal control, the auditor will evaluate the design and implementation of a control. The auditor's primary consideration is whether, and how, a specific control prevents, or detects and corrects, material misstatements in classes of transactions, account balances or disclosures. The heaviest emphasis by auditors is on controls over classes of transactions rather than account balances or disclosures

60p nklong1234 24-03-2010 250 91   Download