Roles and Independence of Auditor

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

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;...

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The development of a market economy, especially the financial markets is asking for transparency and truthfulness of the financial information with high quality. The information in the financial statements will impact directly and indirectly to the rights and decisions of investors. Independent auditors play a role of evaluating truthfulness and reasonable financial information in enterprises, however there are still risks. This study focuses on analyzing the factors affecting the quality of financial statements audit in enterprises.

10p nguathienthan 04-10-2019 64 4   Download

(bq) part 1 contents "contemporary auditing - real issues and cases" has contents: ethical responsibilities of independent auditors, professional roles, professional issues, international cases.

266p bautroibinhyen23 02-04-2017 44 4   Download

Chapter 14 - Comparative international auditing and corporate governance. This chapter includes contents: Recent trends in international corporate governance, international diversity in external auditing, international harmonization of auditing standards, auditor liability and independence, role of audit committees, ethical issues involved in external auditing at the international level, internal auditing issues in an international context audit regulation.

39p nomoney2 10-02-2017 42 2   Download

The recognised supervisory bodies for local public audit would investigate complaints or disciplinary cases, as well as issues identified during their monitoring process. They would also be able to stop a firm being eligible for appointment as a statutory local public auditor and remove them from the register of eligible local public auditors. We are considering whether the overall regulator (i.e.

56p tay_thi_le 19-02-2013 45 4   Download

Audit Committees are no more than a part of those defences. But we believe that they are a most important part and that there could be considerable benefits if their role were clarified and enhanced. This would be beneficial not only in increasing the level of assurance against catastrophic failure and gross malfeasance; it would also offer improvements on a wider front, raising the overall standard of corporate governance for all companies that implement our guidance.

0p tay_thi_le 19-02-2013 48 5   Download

We empirically investigate the relation between certain corporate governance mechanisms and the likelihood of a company having a serious accounting problem, as evidenced by a misstatement of its earnings.

0p bin_pham 06-02-2013 63 9   Download

Over the years, the role of the computer auditor has changed to being more consultative and value adding. Clearly, where a new system is being developed, it is more cost effective for audit comments to be provided prior to a system being implemented, when improved security and control features can be included more easily and cheaply. Similarly, although computer auditors regularly undertake audits of say logical access controls, there is considerable scope for computer auditors to be involved in the design of those components.

6p doipassword 01-02-2013 46 2   Download

Against this background, the Commission would like to open a debate on the role of the auditor, the governance and the independence of audit firms, the supervision of auditors, the configuration of the audit market, the creation of a single market for the provision of audit services, the simplification of rules for Small and Medium Sized Enterprises (SMEs) and Practitioners (SMPs) and the international co-operation for the supervision of global audit networks.

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In this context, it is important to stress that auditors have an important role to play and are entrusted by law to conduct statutory audits. This entrustment responds to the fulfilment of a societal role in offering an opinion on the truth and fairness of the financial statements of audited entities. The independence of auditors should thus be the bedrock of the audit environment. It is time to probe into the true fulfilment of this societal mandate. Certain stakeholders have expressed concerns2,3,4 with regard to the relevance of audits in today's business environment.

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