Professional skepticism

Continued part 1, part 2 of ebook "The influence of information order effects and trait professional skepticism on auditors’ belief revisions: A theoretical and empirical analysis" provides readers with contents including: Chapter 5 - Empirical analysis; Chapter 6 - Conclusion;...

151p mocthanhdao0210 19-11-2023 4 4   Download

Part 1 of ebook "The influence of information order effects and trait professional skepticism on auditors’ belief revisions: A theoretical and empirical analysis" provides readers with contents including: Chapter 1 - Introduction; Chapter 2 - Broad theoretical background; Chapter 3 - Belief revision and information order effects; Chapter 4 - The concept of professional skepticism;...

170p mocthanhdao0210 19-11-2023 9 3   Download

Continued part 1, part 2 of ebook "Audit and accounting guide: Construction contractors" provides readers with contents including: major auditing procedures for contractors; other audit considerations; consideration of fraud in a financial statement; illustrations of segmenting criteria; computing income earned under the percentage-of-completion method; schedule of changes made to the text from the previous edition; the importance of exercising professional skepticism;...

90p mocthanhdao0210 20-11-2023 6 3   Download

Ebook "A study of professional skepticism" describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems.

62p mocthanhdao0210 19-11-2023 4 3   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

This study was conducted on the basis of data collected from 513 auditors to measure the factors affecting the professional skepticism of the auditors and the quality of audit ouput. The methods of descriptive statistics, Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Modeling (SEM) were used in this study. The research result show that : professional skepticism is highly influenced by traits, time and audit worloads.

15p huyetthienthan 23-11-2021 10 2   Download

Along with the development of socio-economy, in order to meet the needs for schooling, the non-public education area (NPA) in Vietnam has gradually developed, especially for the kinder garden level. However, the development is not as expected with many scandals causing skepticism. The research investigates more than 1,700 parents - who have children in NPA kinder garden in 42 provinces shows that the NPA kinder gardens meet a decent expectation. The level of satisfaction is corresponding higher in urban areas, which were stand as school or foreign effects related.

10p chauchaungayxua2 04-01-2020 20 1   Download

Tham khảo sách 'research on professional responsibility and ethics in accounting volume 13', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

188p haiduong_1 28-02-2013 43 3   Download

Tham khảo sách 'research on professional responsibility and ethics in accounting volume 12', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

231p haiduong_1 28-02-2013 57 3   Download

Tham khảo sách 'research on professional responsibility and ethics in accounting volume 11', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

241p haiduong_1 28-02-2013 45 4   Download

Tham khảo sách 'research on professional responsibility and ethics in accounting volume 10', tài chính - ngân hàng, kế toán - kiểm toán phục vụ nhu cầu học tập, nghiên cứu và làm việc hiệu quả

238p haiduong_1 28-02-2013 47 3   Download

Academic dishonesty appears to be a growing problem throughout our educational system. Collinson (1990), in a 1988 survey of college freshmen found that 37% admitted to having cheated on a test in high school, up from 30% in the previous year. In addition, 57% of these students admitted to having copied another student’s work, up from 52% in the previous year. These percentages are similar to those in a poll cited by Nazario (1990), which indicated that 47% of the undergraduates surveyed would cheat on an exam....

252p haiduong_1 28-02-2013 35 4   Download

An important part of evaluating the auditor’s objectivity and professional skepticism is for the audit committee to gauge the frankness and informative nature of responses to open-ended questions put to the lead audit engagement partner (and members of the audit engagement team as appropriate).

29p doipassword 01-02-2013 72 8   Download

The auditor must be independent of the issuer and — in the case of mutual funds, independent of the investment company complex. Audit committees should be familiar with the statutory and regulatory independence requirements for auditors, including requirements that the auditor advise the audit committee of any services or relationships that reasonably can be thought to bear on the firm’s independence. The technical competence of the auditor alone is not sufficient to ensure a high-quality audit. The auditor also must exercise a high level of objectivity and professional skepticism.

15p doipassword 01-02-2013 42 4   Download

It has been three years and I’m still trying to get the word ‘‘grok’’ into everyone’s mainstream vocabulary (see the introductions to my last two books), and one of the things that I am ‘‘grokking’’ is the new LINQ technology coming out of the Microsoft campus. Microsoft is touting LINQ as a ‘‘groundbreaking innovation’’ that promises to ‘‘revolutionize the way developers work with data.

410p tailieuvip13 25-07-2012 94 31   Download