Zeitschriftenartikel: „International Auditing Standards“

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Spedding, Linda. „Environmental Auditing and International Standards“. Review of European Community and International Environmental Law 3, Nr. 1 (März 1994): 14–20. http://dx.doi.org/10.1111/j.1467-9388.1994.tb00148.x.

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Simunic, Dan A., Minlei Ye und Ping Zhang. „Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards“. Journal of International Accounting Research 14, Nr. 2 (01.09.2015): 221–34. http://dx.doi.org/10.2308/jiar-51305.

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ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.

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Лосева und N. Loseva. „International Auditing Standards and Estimation of Auditing Services Quality“. Auditor 3, Nr. 1 (25.01.2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.

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Турищева und Tatyana Turishcheva. „Introduction of International Auditing Standards in Russia“. Auditor 1, Nr. 12 (12.12.2015): 12–17. http://dx.doi.org/10.12737/16748.

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Th e article deals with the introduction of international auditing standards in Russian auditing practice, existing problems and ways of solving them. It is concluded that the current stage of development of audit in Russia is characterized by a further convergence of Russian and international auditing practices, increase of public demand for its improvement.

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Cullinan, Charles P., Christine E. Earley und Pamela B. Roush. „Multiple Auditing Standards and Standard Setting: Implications for Practice and Education“. Current Issues in Auditing 7, Nr. 1 (01.10.2012): C1—C10. http://dx.doi.org/10.2308/ciia-50344.

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SUMMARY We organized a panel discussion on the roles of the multiple auditing standard setters and the implications of these multiple sets of standards for practice and education. The session took place at the American Accounting Association (AAA) Auditing Section Meeting in Savannah, Georgia in January 2012. In this paper, we discuss the roles of the various auditing standards setters (e.g., Auditing Standards Board [ASB], Public Company Accounting Oversight Board [PCAOB], International Auditing and Assurance Standards Board [IAASB]) and how the standards have diverged over time. We then present panelists' responses to questions raised during the session, which reflect differing perspectives concerning why multiple standards may be necessary, barriers to a more unified structure for auditing standards, and differences in enforcement and quality assessment. The panelists also discussed challenges posed by the existence of multiple standards for CPA firms, students, and instructors, and how these challenges may be addressed by both educators and accounting firms.

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Лосева, Н., und N. Loseva. „International auditing standards: new current version“. Auditor 5, Nr. 9 (11.10.2019): 31–37. http://dx.doi.org/10.12737/article_5d8893243986d6.49558949.

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Th e article discusses the new current version of the international auditing standards, introduced in early 2019 in Russia, changes, amendments, defi nitions and further directions in the development of ISA.

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Zeff, Stephen A. „International accounting principles and auditing standards“. European Accounting Review 2, Nr. 2 (September 1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.

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Toy, Alan, und David C. Hay. „Privacy Auditing Standards“. AUDITING: A Journal of Practice & Theory 34, Nr. 3 (01.09.2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.

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SUMMARY Privacy audits are an area of auditing practice that are becoming increasingly relevant to audit firms as well as to regulators such as privacy commissioners. Privacy audit reports can be a resource for consumers and groups representing them. However, there is limited consistency between the standards applied in privacy audits when compared across different auditors and across different jurisdictions. Inconsistency of standards reduces international comparability of privacy audits, thereby lowering their potential value to the entities subject to audit, and to users of the reports. We suggest a set of fundamental principles for privacy audits drawn from recent proposals for legislative and/or policy reform by leading official bodies in the U.S. and the European Union. We apply this framework to 30 privacy audit reports issued in five countries. The results show that few conform to the proposed fundamental principles. This inconsistency limits their value and effectiveness.

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Eltweri, Ahmed, Alessio Faccia und Scott Foster. „International Standards on Auditing (ISAs) Adoption: An Institutional Perspective“. Administrative Sciences 12, Nr. 3 (19.09.2022): 119. http://dx.doi.org/10.3390/admsci12030119.

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This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted semi-structured interviews with 43 participants that represented 5 key actors from within the auditing field in Libya, including preparers and users of annual reports. Regarding ISAs adoption, the study focused on those institutional isomorphism drivers that are found to produce a greater impact on the experience of auditing practice in Libya. The identified factors are (a) foreign corporations, such as accountancy firms, (b) economic systems and the stock market, (c) international financial institutions (IFIs), and (d) the legal system. The research demonstrated that these drivers systematically and consistently predict the level of ISAs adoption commitment and associated harmonisation. Given the growing interest in harmonising auditing practice not only by scholars but also by policy and decision-makers, the relevance of this research cannot be questioned since it addresses significant concerns and contributes to the development of an under-researched topic in Africa. This paper expands the literature on the importance of harmonising auditing practices and provides fresh insights into auditing practices in a politically unstable country. Awareness is also raised about the most relevant drivers of adopting ISAs and several implications for policymakers and regulators in pursuing international harmonisation of auditing standards.

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Jasim Najm, Karar. „DEVELOPING A MECHANISM FOR AUDITING MUNICIPAL PROPERTY (LAND) ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS AND INTOSAI INTERNATIONAL STANDARDS“. INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, Nr. 02 (2022): 592–618. http://dx.doi.org/10.37648/ijrssh.v12i02.039.

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The research aims to prepare a proposed program in accordance with international auditing standards and INTOSAI standards and based on the laws, regulations and instructions in force that the auditor should take into account when auditing municipal lands to contribute to improving the process of auditing municipal lands and assisting the auditors in completing audit procedures with high flow. Achieving audit objectives efficiently and effectively And it will be reflected in giving an opinion on the fairness of the financial statements of municipal institutions, and the research concluded that the program of the Federal Financial Supervision Bureau approved to audit the activities of municipalities did not include detailed audit procedures for municipal lands and did not take into account international auditing standards and INTOSAI standards, so the researchers recommend the need to .adopt the program proposed

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Лосева und N. Loseva. „International Auditing Standards: Recognition and Application in Russia“. Auditor 2, Nr. 11 (25.11.2016): 44–48. http://dx.doi.org/10.12737/22836.

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The article discusses the procedure for recognition in Russia of international auditing standards, the examination of the applicability of the documents containing international auditing standards applicable in the territory of Russia.

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Егорова, Ирина, und Irina Egorova. „The Problems of Transition to the International Standards on Auditing“. Auditor 4, Nr. 5 (13.06.2018): 19–24. http://dx.doi.org/10.12737/article_5b10f9c6a57c08.22207825.

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Th is article is devoted to peculiarities and contradictions of introduction of international standards into domestic practice of auditing. Th e article deals with the peculiarities of identifi cation of the international practice of auditing in the Russian Federation, as well as the integration of international standards of auditing activities in its jurisdiction.

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Лосева, Н., und N. Loseva. „Audit Services and Requirements of International Standards of Auditing“. Auditor 4, Nr. 10 (16.11.2018): 3–9. http://dx.doi.org/10.12737/article_5bdabd4c5c0b28.55425503.

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the article examines Russian legislation and regulatory documents regulating the types of audit services, as well as the structure of the Collection of Standards issued by the International Auditing and Assurance Standards Board (IAASB), the provisions of international auditing standards.

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Harahap, Devianti, NR Handiani Suciati, Evita Puspitasari und Sakina Rachmianty. „PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT“. Jurnal ASET (Akuntansi Riset) 9, Nr. 1 (13.11.2017): 55. http://dx.doi.org/10.17509/jaset.v9i1.5444.

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Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa); audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas audit

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Curtis, Emer, Christopher Humphrey und W. Stuart Turley. „Standards of Innovation in Auditing“. AUDITING: A Journal of Practice & Theory 35, Nr. 3 (01.04.2016): 75–98. http://dx.doi.org/10.2308/ajpt-51462.

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SUMMARY This paper examines the impact of the development of Business Risk Auditing (BRA) on international audit standard setting and the implications regarding the potential for innovation in auditing practice. BRA was an audit methodology development promoted by the large international audit firms in the late 1990s as a significant innovation but, ultimately, it did not have the degree of impact on practice initially promised. Our analysis demonstrates that professional and regulatory priorities at the time interacted in ways that led to the most innovative elements of BRA not being advanced for inclusion in formal standards. Intriguingly this outcome was clear well before the critical attention given to auditing following Enron, which was the explanation offered for the fate of BRA in previous studies. We conclude that the capacity for innovative ideas to have a substantive influence on audit practice is highly dependent on interactions between a shifting mix of professional and regulatory interests and preferences. The BRA case illustrates how lasting innovation requires a willingness and commitment both to develop the scope of the audit and to accept variations in aspects of its execution. This will not happen if standardization per se is seen as an essential validation of successful innovation.

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Boolaky, Pran, und Kamil Omoteso. „International standards on auditing in the international financial services centres“. Managerial Auditing Journal 31, Nr. 6/7 (06.06.2016): 727–47. http://dx.doi.org/10.1108/maj-09-2015-1243.

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Purpose This paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption of International Standards on Auditing (ISA) and assess the factors influencing ISA adoption in these centres. Design/methodology/approach This research drew its data from various sources, including the World Economic Forum (WEF) data set, the World Bank Report on Observation of Standards and Codes, the World Development Indicators and the Economic Intelligence Unit Report on Democracy Index on 50 countries classified as IFSCs. The adoption status is then regressed on a number of variables of interest. To establish that the results are robust, the authors used a combination of different regression techniques comprising OLS, multinomial and logistic regressions. Findings In addition to the gross domestic product growth and education level, this paper adds new evidence to the literature by reporting the positive association between the level of democracy and the enforcement of securities’ regulation on ISA adoption. It argues that political, economic, social and legal factors impact on ISA adoption in the IFSCs. Research limitations/implications The sample size is limited to 50 from a population of 99 IFSCs because of the lack of data. Some of the independent variables are basically archival data. Reliance is placed on WEF with regard to the measurement of protection of minority interest, securities and exchange regulations and on the Economic Intelligence Unit for democracy index. Practical implications This paper stresses the importance of ISAs in IFSCs and the role of political power and the enforcement of securities laws on the adoption of ISA. Originality/value This study fills the research gap relating to the absence of empirical studies on ISA adoption and its drivers in IFSCs.

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Bierstaker, James, Lawrence Abbott und Susan Parker. „Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IIA’s Exposure Draft of 2010 International Standards for the Professional Practice of Internal Auditing“. Current Issues in Auditing 4, Nr. 2 (01.01.2010): C1—C4. http://dx.doi.org/10.2308/ciia.2010.4.2.c1.

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SUMMARY: Recently, the Institute of Internal Auditor’s (IIA) Internal Audit Standards Board (IASB) conducted a comprehensive review of the International Standards for the Professional Practice of Internal Auditing (Standards). The IIA proposed changes to some of the Standards and also recommended new Standards. The IIA provided for a 90-day exposure period (from February 15, 2010, to May 14, 2010) for interested parties to examine and provide comments on the proposed changes and new Standards. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provided the comments in the letter below to the IIA on the 2010 International Standards for the Professional Practice of Internal Auditing exposure draft.

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Gorodilov, Mikhail Anatolievich. „Limits of application of international standards on auditing“. Economic Environment, Nr. 2 (2021): 27–32. http://dx.doi.org/10.36683/2306-1758/2021-2-36/27-32.

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Roussey, Robert S. „New focus for the international standards on auditing“. Journal of International Accounting, Auditing and Taxation 5, Nr. 1 (Januar 1996): 133–46. http://dx.doi.org/10.1016/s1061-9518(96)90019-1.

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Simnett, Roger, Elizabeth Carson und Ann Vanstraelen. „International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities“. AUDITING: A Journal of Practice & Theory 35, Nr. 3 (01.01.2016): 1–32. http://dx.doi.org/10.2308/ajpt-51377.

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SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.

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Массарыгина und V. Massarygina. „Methodological and Organization Aspects of Application of International Standards on Auditing in Auditing Practice in Russia“. Auditor 2, Nr. 12 (25.12.2016): 31–36. http://dx.doi.org/10.12737/23598.

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The article treats the problems of direct application of International standard on auditing in Russia. Author emphasizes some clauses of ISA to revise traditional treatments of connected approaches in Russian accounting. The article also analyzes some organizational measures connected with direct application of international standards on auditing in RF.

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Pheijffer, Marcel. „Auditing-standaarden: in principe heldere regels“. Maandblad Voor Accountancy en Bedrijfseconomie 81, Nr. 12 (01.12.2007): 594–99. http://dx.doi.org/10.5117/mab.81.13854.

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De International Standards on Auditing (ISAs) vormen een stevige bundel. Te stevig volgens vele beroepsbeoefenaren. Zij hebben moeite het overzicht te houden in het regelwoud dat de accountancy omgeeft. Want naast de ISAs – hier te lande Controle- en Overige Standaarden (COS) geheten – hebben zij in Nederland nog te maken met de Wet Toezicht Accountantsorganisaties (WTA), het Besluit Toezicht Accountantsorganisaties (BTA), de Verordening Gedragscode (VGC), allerhande nadere voorschriften, een gedragsrichtlijn en diverse andere regelgeving. Maar ook internationaal komt de vraag op of we niet met minder in plaats van meer regels toe kunnen. Het is een belangrijke reden geweest voor de International Auditing and Assurance Standards Board (IAASB) om het zogeheten Clarity Project te starten. In deze bijdrage geef ik inzicht in het hoe en waarom van het Clarity Project. Dit mede in het perspectief van het permanente debat over principes en regels. Ik betoog dat de IAASB weliswaar een principle based-benadering nastreeft, maar door het Clarity Project juist komt tot meer op regels gebaseerde auditingstandaarden. Voorts laat ik zien dat internationale overname van de ISAs, onder meer in de Verenigde Staten en binnen de Europese Unie, nog geen gelopen race is.

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Feng, Nancy Chun, Mikhail Pevzner, Jesse Robertson und Massood Yahya-Zadeh. „Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon“. Current Issues in Auditing 7, Nr. 2 (01.04.2013): C1—C6. http://dx.doi.org/10.2308/ciia-50478.

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SUMMARY On November 14, 2012, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on its exposure draft of the document entitled International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon. The four-month comment period ended on March 14, 2013. This commentary summarizes the contributors' views on this exposure draft. Data Availability: The exposure draft and other related information are available at http://www.ifac.org/publications-resources/international-standard-auditing-isa-720-revised-auditor-s-responsibilities-re

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Tirbakh, Lesia, und Galina Chaban. „Recognition of international standards of audit activity in Ukraine“. University Economic Bulletin, Nr. 47 (17.12.2020): 92–97. http://dx.doi.org/10.31470/2306-546x-2020-47-92-97.

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Relevance of the research topic. The article identifies and analyzes the most significant factors influencing the recognition and implementation of international standards in Ukraine. Formulation of the problem. Evaluation of published results of work on translation of international auditing standards based on criteria of accuracy and preservation of meaning, relevance, clarity, passing grammatical norms, completeness, unity, priority of Ukrainian traditional terminology, making proposals aimed at improving these results. An analysis of recent research and publications that have begun to address this issue. Studies of the recognition of international auditing standards in Ukraine are reflected in the works of Galkin V. V., Golov S. F., Zagorodniy S. V., Tereshchenko L. O., Shakhraychuk T. V., Shurupova Yu. G. At the same time, these problems need further study. Highlighting previously unresolved parts of the general problem to which the article is devoted should highlight the importance of implementing international standards of auditing in Ukraine. Setting the task, the purpose of the study to identify the strengths, weaknesses and problems of the application of international auditing standards in Ukraine. Method or methodology of research: the research article is based on the theory of scientific knowledge, a systematic approach to the problems, the study of their relationship and development. Presentation of the main material (results of work). Difficulties of perception of provisions of the international standards of audit, and their translation are revealed. Field of application. The results of this study can be used in the audit activities of Ukraine. Conclusions in accordance with the article. Conclusions are made about the need for further work on improving the style of standards as accounting.

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Hussaina, Khansaa Naser, und Alaa Fareed Abdulahad. „The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks“. International Journal of Professional Business Review 7, Nr. 3 (05.10.2022): e0600. http://dx.doi.org/10.26668/businessreview/2022.v7i3.600.

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Purpose: This research aims to identify the extent of application of internal auditing standards recognized in Iraqi commercial banks. Theoretical framework: the Iraqi commercial banks apply standards of Attribute for internal auditing issued by professional organizations, and that they apply the performance standards that must be taken into account when carrying out internal auditing work. Design/methodology/approach: In order to achieve these goals, an exploratory study was conducted according to which (48) questionnaires were distributed, of which (36) questionnaires were returned, and the researchers approved the questionnaire analysis on the SPSS statistical program. Findings: the result of the research is that Iraqi commercial banks apply internal auditing standards issued by international professional organizations. Research, Practical & Social implications: The senior management contributes to addressing the remarks of the internal auditor and taking appropriate measures to implement the suggestions and recommendations he makes. Originality/value: This study measures the effects resulting from adoption the international internal auditing standards in the performance of banking activities after the transition to IFRS in iraqi banks.

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Brown, Veena L., Sean Dennis, Denise Dickins, Julia L. Higgs und Tammie J. Schaefer. „Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements“. Current Issues in Auditing 13, Nr. 2 (01.08.2019): C10—C19. http://dx.doi.org/10.2308/ciia-52493.

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SUMMARY In February 2019, the International Auditing and Assurance Standards Board (the Board or IAASB) issued a request for comment on its Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements (ED-220). ED-220 explicitly requires the engagement partner to demonstrate sufficient and appropriate involvement in all phases of the audit, it describes certain activities that must be performed by the audit engagement partner, and it explicitly acknowledges the role of audit firm-level policies and procedures and the changing complexity of audit engagement teams. The comment period ended on July 1, 2019. This commentary summarizes the participating committee members' views on selected questions posed by the IAASB. Data Availability: ED-220, including questions for respondents, is available at: https://www.ifac.org/publications-resources/exposure-draft-international-standard-auditing-220-revised-quality-management.

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Nadhim, Ahmed Raad. „International auditing standards and their role in achieving financial transparency requirements in insurance companies“. Journal of Research in Social Science And Humanities 3, Nr. 1 (04.04.2023): 13–18. http://dx.doi.org/10.47679/jrssh.v3i1.37.

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The research discusses the role of International Auditing Standard No. 20, in achieving financial transparency, which has become an international requirement for organizations to classified and adopt their data as an economic indicator of the efficiency of the markets in which these organizations operate. And the research discussed the concept of international auditing standards and their relationship to achieving Elements of financial transparency through the application of its principles in organizations. And research reached a number of results, the most important is the weak interest of the auditing bodies in insurance companies to share the results of audit work with the media and the parties interested in the results of their work and their weak role in attracting researchers’ attention to the results of their work as part of the requirements Audit Standard No. 20.

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Roussey, Robert S. „Developing international accounting and auditing standards for world markets“. Journal of International Accounting, Auditing and Taxation 1, Nr. 1 (Januar 1992): 1–11. http://dx.doi.org/10.1016/1061-9518(92)90003-x.

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Pratt, Michael J., und Karen Van Peursem. „Auditing Risk, Materiality & Judgement Standards: An International Comparison“. Managerial Finance 22, Nr. 9 (September 1996): 86–99. http://dx.doi.org/10.1108/eb018582.

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Suyanto, Suyanto. „Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards“. Jurnal Dinamika Akuntansi dan Bisnis 5, Nr. 1 (22.01.2018): 55–68. http://dx.doi.org/10.24815/jdab.v5i1.8084.

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The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accounting and auditing research, may be useful to comprehend various accounting and auditing practices. Alternative explanations using political and economic factors are also often proposed to explain the dissimilarities. These fragmentary approaches seem to result in lack of understanding on the issue. Seeking theories or analytical tools to provide an enhanced explanation of why accounting and auditing practiced differently may be worthwhile avenues.

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Saha, Siddhartha Sankar, und Mitrendu Narayan Roy. „Quality Control Framework for Statutory Audit of Financial Statements: A Comparative Study of USA, UK and India“. Indian Journal of Corporate Governance 9, Nr. 2 (Dezember 2016): 186–211. http://dx.doi.org/10.1177/0974686216668458.

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Quality control of audit procedure has become extremely important in today’s corporate environment in the backdrop of accounting irregularities and audit failures leading to corporate demise. Accounting firms control the quality of audit procedure with the help of the quality control standard (QCS) and specific auditing standard. These standards provide reasonable assurance of compliance with applicable regulation and issuance of the appropriate report by the engagement team. After discussing the international scenario of quality control framework, in this study a comparative analysis of quality control policies and procedures at firm and engagement in three select countries has been presented. The countries selected are the United States of America (USA), the United Kingdom (UK) and India. The study finds that the QCS and the auditing standard in all three countries are designed in line with International Standards on Auditing (ISAs) and International Standards on Quality Control (ISQC)-1. Naturally, quality control policies and procedures in three countries are comparable barring few minor differences. Based on these differences, it can be concluded that the quality control framework in the UK and India is more stringent as compared to the USA.

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Dickins, Denise, Marcus M. Doxey, Marshall A. Geiger, Christine Nolder und Pamela B. Roush. „Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the International Monitoring Group Consultation, Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest“. Current Issues in Auditing 12, Nr. 1 (01.03.2018): C1—C10. http://dx.doi.org/10.2308/ciia-52089.

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SUMMARY On November 9, 2017, the Monitoring Group (MG) overseeing international auditing standards issued a request for comment on its consultation paper (CP), Strengthening the Governance and Oversight of the International Audit-Related Standard-Setting Boards in the Public Interest. The CP presents a broad array of proposals to reform and restructure the three current auditing standard-setting groups it oversees (International Accounting and Assurance Standards Board [IAASB], International Ethics Standards Board for Accountants [IESBA], and International Accounting Education Standards Board [IAESB]). The CP suggests combining the three boards into a single board, and solicited public comment on the following areas: (1) key areas of overall concern, (2) guiding principles, (3) options for reform of the standard-setting boards, (4) options for the Public Interest Oversight Board (PIOB), (5) role of the monitoring group, (6) administration, including Standard-Setting Board staff, (7) process considerations, and (8) funding. The comment period ended on February 9, 2018. This commentary summarizes the participating committee members' views on selected questions for respondents posed by the MG. Data Availability: The concept release, including questions for respondents, is available at: https://www.iosco.org/library/pubdocs/pdf/IOSCOPD586.pdf

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Simnett, Roger, Michael Nugent und Anna L. Huggins. „Developing an International Assurance Standard on Greenhouse Gas Statements“. Accounting Horizons 23, Nr. 4 (01.12.2009): 347–63. http://dx.doi.org/10.2308/acch.2009.23.4.347.

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SYNOPSIS: Worldwide public concern over climate change and the need to limit greenhouse gas (hereafter, GHG) emissions has increasingly motivated public officials to consider more stringent environmental regulation and standards. The authors argue that the development of a new international assurance standard on GHG disclosures is an appropriate response by the auditing and assurance profession to meet these challenges. At its December 2007 meeting, the International Auditing and Assurance Standards Board (hereafter, IAASB) approved a project to consider the development of such a standard aimed at promoting trust and confidence in disclosures of GHG emissions, including disclosures required under emissions trading schemes. The authors assess the types of disclosures that can be assured, and outline the issues involved in developing an international assurance standard on GHG emissions disclosures. The discussion synthesizes the insights gained from four international roundtables on the proposed IAASB assurance standard held in Asia-Pacific, North America, and Europe during 2008, and an IAASB meeting addressing this topic in December 2008.

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Winograd, Barry N., James S. Gerson und Barbara L. Berlin. „Audit Practices of PricewaterhouseCoopers“. AUDITING: A Journal of Practice & Theory 19, Nr. 2 (01.09.2000): 176–82. http://dx.doi.org/10.2308/aud.2000.19.2.176.

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This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as established by the International Federation of Accountants. In the United States, they also comply with generally accepted auditing standards (GAAS) as established by the American Institute of Certified Public Accountants (AICPA).

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Smagina, M. N., S. V. Malkova und A. S. Kuznetsova. „Features and difficulties of the ISA audit“. Entrepreneur’s Guide 15, Nr. 3 (02.08.2022): 44–52. http://dx.doi.org/10.24182/2073-9885-2022-15-3-44-52.

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The article examines the main features and difficulties of auditing according to international auditing standards. The topic is relevant, since such standards are already used in our country. At the same time, the process of their introduction was long and time-consuming. However, this did not lead to their implementation without significant difficulties. New legislative amendments in this area only prove that the topic is relevant. As a result of the work, a conclusion will be drawn about the problems of applying international auditing standards, without solving which their full use in our country is impossible.

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Mohammad, Yonis Omar, und Parzheen Shekh Mohammad Aziz. „Evaluating the Performance Quality of the External Auditor Under the Requirements of International Auditing Standards (ISA220-ISA700) An applied Research in A number of Auditing Offices Operating in Erbil- Kurdistan Region of Iraq“. Journal of University of Raparin 9, Nr. 4 (29.09.2022): 348–86. http://dx.doi.org/10.26750/vol(9).no(4).paper16.

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The work of the external audit is to provide services for auditing the financial statements and expressing an opinion on the financial statements in the economic units، and as it is known، the parties benefiting from the financial statements are many and many، such as investors، lenders، shareholders، and the government. In order to ensure the correctness and fairness of the financial statements، they must be audited by a person or an auditing institution، and this is what is called an external audit. Here، the importance of external auditing appears in the completion of high-quality and superior work to give reassurance to the parties using the financial statements. The research aims to define the requirements and scope of international auditing standards No. (220) and (700)، as well as assessing the quality of the professional performance of the external auditor by applying to five auditing offices operating in the Kurdistan Region of Iraq - Erbil to find out the strengths and weaknesses of the external auditor in the audit process By knowing the extent of his commitment in professional performance and in preparing the final report، with the requirements of international auditing standards No. (220 and 700). The research reached a number of conclusions، the most important of which is the following: The highest audit quality indicator was achieved by the Account Control Office No. (5) in accordance with the requirements of standards (220) and (700). And the lowest audit quality indicator in relation to compliance with the requirements of the standard (220) was achieved by the Account Control Office No. (1) As for the lowest audit quality indicator in relation to compliance with the requirements of the standard (700)، it was achieved by the Audit Office No. (2).. The most important recommendation is the researchers' recommendation to adopt international auditing standards in general، as it adds credibility to financial reports and contributes to supporting and achieving quality in the audit process.

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Кельдина, Lyubov Keldina, Макарова und Larisa Makarova. „To a question of financial statements Assertions“. Auditor 1, Nr. 8 (17.08.2015): 23–32. http://dx.doi.org/10.12737/11645.

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Гоибназаров. „Quality Control Audit in the Republic of Tajikistan: Present Status and Perspective Standardization“. Auditor 3, Nr. 2 (21.02.2017): 49–54. http://dx.doi.org/10.12737/24736.

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Lin, Kenny Z., und K. Hung Chan. „Auditing Standards in China—A Comparative Analysis with Relevant International Standards and Guidelines“. International Journal of Accounting 35, Nr. 4 (Oktober 2000): 559–77. http://dx.doi.org/10.1016/s0020-7063(00)00079-0.

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Brovkina, N. D. „Development Strategy for Audit Services Quality Supervisors“. Accounting. Analysis. Auditing 6, Nr. 5 (27.10.2019): 69–79. http://dx.doi.org/10.26794/2408-9303-2019-6-5-69-79.

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The issue of improving the financial reporting auditing process has been an important development of the financial services market for many years. The wave of claims to the quality of auditing findings has led to reform not only in the profession itself, in the form of the reworking of international auditing standards (ISA), but also to the review of the organization of state oversight and supervision of the quality of audit. Currently, the auditing supervision authorities in the Russian Federation are building their work in accordance with the agreements formed at the international level, including the documents of the International Forum of Independent Audit Regulators (IFIAR — International Forum of Independent Audit Regulators). At the annual forum taken place in April 2018, a number of organizational decisions were adopted, including the first-ever Strategic Plan for 2018–2021, which aims to ensure the quality of audits in cooperation with the global and regional networks of auditing organizations, standards-setting bodies and other key stakeholders. In order to ensure such interaction, the development strategy of auditing regulators in other IFIAR member states is of particular importance.

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Pîrvuţ, Valentin. „Auditing of the Computerised Information Systems in the Military Organization“. Scientific Bulletin 21, Nr. 1 (01.06.2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to control and evaluation. To this end, due to the importance the use of the calculator grants within the entities, in some countries there have been elaborated several normative acts regulating the use, control and auditing of the electronic devices used for processing the data. Thus, the most important regulations referring to the auditing within the computerized information systems (CIS - Computerized Information Systems) are the ISA ( International Standards on Auditing) and IAPS ( International Auditing Practice Statement) standards elaborated by IFAC ( International Federation of Accountants).

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Пожарицкая und I. Pozharitskaya. „The role of professional judgment in international standards on auditing“. Auditor 1, Nr. 3 (25.03.2015): 3–8. http://dx.doi.org/10.12737/12760.

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Based on the study of international audit standards and international framework of tasks to provide certainty defines the role of the auditor’s judgment in the process of auditing the financial statements. A conceptual model of professional judgment based on ISA 200. The conclusions about the need to develop the subject areas of application of professional judgment of the auditor and its methodological tools.

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Botez, Daniel. „CHALLENGES OF INTERNATIONAL STANDARDS ON AUDITING IN GLOBAL CRISIS CONTEXT“. STUDIES AND SCIENTIFIC RESEARCHES. ECONOMICS EDITION, Nr. 13 (17.12.2008): 11. http://dx.doi.org/10.29358/sceco.v0i13.9.

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The financial crisis that broke out in summer 2007 is striking in its sheer magnitude, the speed of its contagion to the global financial sphere, as well as its persistence. These factors make it on the most impressive and unprecedented events in recent financial history.

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Лосева, Н., und N. Loseva. „Quality of Audit Services and Requirements of International Auditing Standards“. Auditor 4, Nr. 11 (03.12.2018): 20–24. http://dx.doi.org/10.12737/article_5bfcfd3cdf8027.36662687.

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Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.

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SIMNETT, ROGER. „A Critique of the International Auditing and Assurance Standards Board“. Australian Accounting Review 17, Nr. 42 (Juli 2007): 28–36. http://dx.doi.org/10.1111/j.1835-2561.2007.tb00440.x.

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Sari, Caecilia Mesian Anggit, und Rustiana Rustiana. „Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta“. MODUS 28, Nr. 1 (26.03.2016): 23. http://dx.doi.org/10.24002/modus.v28i1.663.

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Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor

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Eltweri, Ahmed, Alessio Faccia und Luigi Pio Leonardo Cavaliere. „The role of culture on the adoption of International Standards on Auditing in the developing countries: An institutional perspective“. Journal of Governance and Regulation 9, Nr. 4 (2020): 162–71. http://dx.doi.org/10.22495/jgrv9i4art14.

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This paper examines the role played by the culture on the adoption of the International Standards on Auditing (referred to as ISA henceforth) that intends to stimulate establishing an efficient auditing regime in Libyan auditing practice. The current research conducted interviews with 43 participants across five Libyan key stakeholders in the auditing environment. The methodology employed was in line with the relevant literature and it serves to achieve the aims and to answer the questions of this study (Ménacère, 2016). Institutional isomorphism produces a greater impact on Libya accounting and auditing practices (Phillips & Jiao, 2016). Therefore, this study examines that the cultural factor systematically and consistently assesses the level of ISA adoption, commitment, and associated harmonisation. Given the growing interest in harmonising the auditing practice, not only by scholars but also by policy and decision-makers, this study is aimed at contributing to improve and develop an under-researched topic in Africa, by expanding the literature on the importance of harmonising auditing practices. It also provides fresh insights into auditing practices in a politically unstable country. Awareness is also raised about other relevant drivers of adopting ISA.

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Кочинев, Yuriy Kochinev, Ашрафф und Alio Ashraf. „Requirements Applicable to Audit of Financial Statements by International Standards“. Auditor 2, Nr. 11 (25.11.2016): 49–64. http://dx.doi.org/10.12737/22837.

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Th e paper analyzes the basic requirements applicable to the audit of fi nancial statements of International Standards on Auditing. Th e questions of audit planning, materiality, risk assessment, selection of audit procedures and evaluating the results, the auditor’s report are considered. It also reveals several positions of international standards requiring specifi cations in SRO-standards. Appropriate recommendations are suggested.

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Deng, Lingfeng, und Junying Peng. „Reflections on the Concept, Classification and Application of "Assertion" Under the New Standards“. Frontiers in Business, Economics and Management 5, Nr. 3 (11.10.2022): 64–68. http://dx.doi.org/10.54097/fbem.v5i3.1909.

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Continuing to converge with international auditing standards, China revised auditing standards in 2019. The new standard closely follows ISA 315, which revises the classification of "assertion". In auditing practice, certified public accountants need to correctly understand the concept and classification of "assertion", and use "assertion" reasonably to consider different types of potential misstatements that may exist in the entity, so that they can design and implement more targeted auditing. procedures to collect sufficient and appropriate audit evidence. The article sorts out the origin and evolution of the relevant theories of "assertion", combined with the identification and response to the misstatement of "assertion" in the audit practice work of Chinese certified public accountants, summarizes the misunderstanding and application of "assertion", and then from the two levels of theory and practice. Think about the concept, classification and application of "assertion", in order to enlighten the audit practice.

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Mădălina, Salomia Maria. „Positive Research Regarding the Implementation of International Audit Standards at Romanian Entity Level“. International Journal of Contemporary Research and Review 10, Nr. 07 (27.07.2019): 21586–91. http://dx.doi.org/10.15520/ijcrr.v10i07.718.

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The research was based on critical analysis, in time and space, of the theoretical references underlying the organizational and methodological framework for the performance of financial audit, international auditing standards, as well as the integration of international and European requirements in the financial audit activity of our country, the scientific approaches in the field of auditing the financial statements, elaborated by the revision of the specialized regulations and in the second part, the stages of the organization of the financial audit activity, the methods and currently used techniques in the financial audit for obtaining the evidence elements, are provided.

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