Academic literature on the topic 'Audit'
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Journal articles on the topic "Audit"
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Aleliūnas, Irmantas, and Zenona Atkočiūnienė. "Informacijos auditas kitų audito rūšių kontekste." Informacijos mokslai 54 (January 1, 2010): 7–16. http://dx.doi.org/10.15388/im.2010.0.3178.
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Mokslininkai, analizuodami informacijos auditą, pažymi šio audito svarbą ir įvairius jo aspektus, tačiau praktinėje veikloje informacijos auditas neįsitvirtinęs. Informacijos auditas dar neturi parengtų standartų ir metodikų bei labiau panašus į mokslinę veiklą. Siekiant sukurti pagrindą legitimiai bazei, straipsnyje yra atliekamas informacijos audito pozicionavimas bendroje audito aplinkoje. Tyrimo metu įvertinamos audito rūšys, jos struktūrizuojamos ir atliekama informacijos audito bei kitų audito rūšių lyginamoji analizė pagal funkcinį ir kitus požymius.Pagrindiniai žodžiai: informacijos auditas, duomenų (informacinių sistemų) auditas, veiklos auditas, atitikimo (teisėtumo) auditas, informacijos valdymas, auditorių nepriklausomumasInformation Audit in the Context of Other Audit TypesIrmantas Aleliūnas, Zenona Atkočiūnienė Summary Information auditing requires globally applicable standards that pertain specifically to information auditing. Globally applicable standards are known in financial, performance, information systems (electronic data processing) and other types of audits. However, information audit is rather scientific than practical activity – information audit standards are not agreed yet, therefore:• minimum level of acceptable performance required to meet the professional responsibilities is not yet set out • Stakeholders and shareholders have no information concerning the work of information auditing practitionersThese problems incited the purpose of the research – to analyse relationships between information audit and other audit types and to find a basis for the concepts and standards of information audit.;
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Pečiulytė, Indrė, and Juozas Ruževičius. "Kokybės auditas: koncepcija ir metodologijos tobulinimas." Informacijos mokslai 68 (January 1, 2014): 23–43. http://dx.doi.org/10.15388/im.2014..3922.
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Audito metodologija plačiai nagrinėjama tiek užsienio, tiek Lietuvos autorių mokslinėje literatūroje, tačiau išsamių studijų, kuriose būtų sistemingai analizuojamos visos šiuo metu naudojamos audito rūšys, nėra daug. Kokybės audito metodologija taip pat nėra iki galo išnagrinėta ir aiškiai susisteminta. Nagrinėjant audito koncepcijas sunku vienareikšmiškai nustatyti, kuriam audito tipui – veiklos ar valdymo – yra priskiriamas kokybės auditas. Atlikta mokslinės literatūros analizė atskleidė, kad visoje audito sistemoje kokybės auditą galima identifikuoti kaip veiklos audito sudedamąją dalį. Kokybės auditas yra svarbus visoje audito sistemoje, nes jis yra dalis vertinimo proceso, kuriuo auditoriai atskleidžia tobulintinas organizacijos veiklos kokybės sritis. Straipsnyje, remiantis teorinės literatūros sistemine analize ir kokybės auditorių bei ekspertų anketinės apklausos rezultatais, suformuotas audito sistemos pagal funkcinį požymį modelis, identifikuoti kokybės audito atlikimo būdų pranašumai ir trūkumai, pateiktos kokybės audito metodologijos tobulinimo rekomendacijos.Pagrindiniai žodžiai: kokybės auditas, audito procesas, audito sistema, audito metodologija, tobulinimas, modelis, apklausa.
Quality audit: concept and methodology improvementIndrė Pečiulytė, Juozas Ruževičius
SummaryThe methodology of audit is extensively researched by both foreign and Lithuanian authors, but there isn’t a complete theory of audit, in which all the currently existing types of audit are mentioned. This is due to the fact that the quality audit methodology is not fully explored and clearly systematized. When analyzing audit concepts, it is a challenge to determine which type of audit – performance or management – is attributable to the quality audit. The theoretical analysis has shown that in the audit system the quality audit can be assigned as part of the performance audit. Quality audit is important throughout the audit system as it is part of the evaluation process, which helps auditors to reveal areas for improvement within their organizations. According to the theoretical literature systematic analysis and the quality auditors’ questionnaire survey results, in this study the audit system model by the functional character has been formed, the advantages and disadvantages of quality audit techniques have been identified, and recommendations for the quality audit methodology improvement are presented.Keywords: quality audit, auditing process, audit system, audit methodology, improvement, survey, model.
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Kasper, Matthias, and James Alm. "Audits, audit effectiveness, and post-audit tax compliance." Journal of Economic Behavior & Organization 195 (March 2022): 87–102. http://dx.doi.org/10.1016/j.jebo.2022.01.003.
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Purnomo, Hanny, and Yustrida Bernawati. "Pengaruh Efektivitas Komite Audit, Efektivitas Internal Audit dan Kualitas Audit terhadap Pengungkapan Sukarela." E-Jurnal Akuntansi 30, no. 4 (April 23, 2020): 861. http://dx.doi.org/10.24843/eja.2020.v30.i04.p05.
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The purpose of this study is to prove the truth, internal audit, internal audit, and audit quality on voluntary disclosures in companies listed on the Indonesia Stock Exchange for the period of 2016-2018. The sample was selected using a purposive sampling technique to obtain a sample of 100 companies, the hypothesis was taken using multiple linear regression. The results of this study prove the importance of audit audits, internal audits, and audit quality applied to company voluntary disclosures.
Keywords: Effectiveness of Audit Committee; Internal Audit; Audit Quality; Voluntary Disclosure.
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Chui, Lawrence, Oksana Kim, and Byron J. Pike. "The Effect of Audit Duality on Audit Quality." Journal of International Accounting Research 19, no. 2 (April 17, 2020): 65–89. http://dx.doi.org/10.2308/jiar-19-523.
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ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS). We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify the audit opinions for both the RAS and IFRS audits as compared to companies that engage a different firm for each audit. This potential reduction in audit quality is mitigated when the company is in a loss position. The presence of Big N dual auditors does not diminish the observed findings and, in fact, appears to translate into lower-quality RAS-based audits of financially distressed companies. JEL Classifications: M42; M48.
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Irawan, Denny. "SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA." Scientium Law Review (SLR) 1, no. 2 (December 30, 2022): 13–21. http://dx.doi.org/10.56282/slr.v1i2.148.
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The problems of low Audit Coverage Ratio (ACR) and Additional Underpaid Tax Assessment Letters (SKPKBT), tax audit period, and tax determination expiration considerations indicate that this phenomenon is necessary to produce an ideal (legal) concept related to audit sampling in tax audits for Indonesia. Based on the normative juridical method, it was concluded that there is a need for legal certainty related to audit sampling based on the constitutional order in connection with the fulfillment of tax law requirements as a lex specialist derogat lex generalist. The absence of audit sampling provisions in tax audits is based on the absence of statutory regulations binding on taxpayers, tax authorities, and certain third parties. In fact, there is always uncertainty in tax audits, there is a need for sufficient legal evidence in tax audits, there is a need to consider efficiency and economic benefits in carrying out tax audits, there is a need to use the means of professional judgment of tax examiners, and a reasonable basis is needed to conclude the characteristics of a population in a tax audit.
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Hegazy, Mohamed, and Hekmat Ebrahim. "Are joint audits associated with higher audit quality?" Corporate Ownership and Control 19, no. 2 (2022): 204–16. http://dx.doi.org/10.22495/cocv19i2art16.
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This paper investigates and assesses whether a joint audit engagement results in higher audit quality compared to a single audit given audit firms’ characteristics and complexity of their clients’ activities. The research adopts a survey-based questionnaire sent to external auditors of five audit firms with international affiliation including two Big 4 firms to assess their perceptions about whether joint audit improves audit quality compared to a single audit. Also, interviews with audit partners and professors of auditing were made to check the reliability of the survey. Descriptive and inferential statistics are used to test the research hypotheses. The results reveal that joint audit enhances the quality of the audit as auditors in joint audits deliver high audit quality and ensure continuity with the client. The results also confirm the importance to perform joint audit engagements involving one of the Big 4 with one audit partner possessing industry specialization related to the audit engagement. However, no variation was found in audit quality in a joint audit compared to a single audit for listed companies compared to non listed companies even when there are discrepancies in the joint audit partners’ level of competence and experience. The study is among the first to survey the impact of joint audits compared to single audits on audit quality in an emerging economy. The study identifies valuable insights and provides recommendations to audit firms, professional and oversight bodies, and government to encourage the use of joint audits versus single audits to improve audit quality
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Guryel, E., K. Acton, and S. Patel. "Auditing Orthopaedic Audit." Annals of The Royal College of Surgeons of England 90, no. 8 (November 2008): 675–78. http://dx.doi.org/10.1308/003588408x318147.
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INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. RESULTS Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. CONCLUSIONS A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change.
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Dunne, Declan, Nikhil Lal, Nagarajan Pranesh, Michael Spry, Christopher Mcfaul, and Paul Rooney. "Surgical audit: are we not closing the loop?" International Journal of Health Care Quality Assurance 31, no. 8 (October 8, 2018): 966–72. http://dx.doi.org/10.1108/ijhcqa-06-2017-0109.
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PurposeA clinical audit is a key component of the clinical governance framework. The rate of audit completion in general surgery has not been investigated. The purpose of this paper is to assess the rates of audit activity and completion and explore the barriers to successful audit completion.Design/methodology/approachThis was a multi-centre study evaluating current surgical audit practice. A standardised audit proforma was designed. All clinical audits in general surgery during a two-year period were identified and retrospectively reviewed. Data held by the audit departments were collated, and individual audit teams were contacted to verify the data accuracy. Audit teams failing to complete the full audit cycle with a re-audit were asked to explain the underlying reasons behind this.FindingsOf the six trusts approached, two refused to participate, and one failed to initiate the project. A total of 39 audits were registered across three surgical directorates. Only 15 out of 39 audits completed at least one audit cycle, with 4 deemed of no value to re-audit. Only seven audits were completed to re-audit. Achieving a publication or a presentation was the most cited reason for not completing the audit loop.Originality/valueThis study demonstrates that the poor rates of audit completion rate found in other areas of clinical medicine pervade general surgery. Improved completion of an audit is essential and strategies to achieve this are urgently needed.
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Hima, Zakaria, Wan Sallha Yusoff, and Ummi Naiemah binti Saraih. "The Effect of Joint Audit on Audit Quality: The Perceptions of Accountant Exports and Banking Mangers in Algeria." South Asian Journal of Social Sciences and Humanities 5, no. 1 (February 4, 2024): 129–43. http://dx.doi.org/10.48165/sajssh.2024.5108.
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This study examines the impact of joint audits on audit quality. It employs a survey-based approach, utilizing a Likert-type questionnaire distributed to external auditors and bank managers to gauge their perspectives on whether joint audits enhance audit quality. The survey involved auditors and managers from the Regional Directorate of Exploitation in 20 Algerian banks. The findings indicate a correlation between joint audits and audit quality, with respondents expressing the belief that the implementation of joint audits would positively influence audit quality. This research is one of the pioneering efforts to investigate the effects of joint audits on audit quality within the Algerian banking sector. It offers valuable insights and puts forth recommendations for audit firms, professional and oversight bodies, as well as the government, emphasizing the significance of joint audits in ensuring audit quality.
Dissertations / Theses on the topic "Audit"
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Machač, Michal. "Etika v auditu. Audit a podvod." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113539.
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This diploma thesis describes ethics in the profession of external and internal audit. It provides comprehensive overview about ethics, from the basic definitions to business ethics. It deals with audit, its history, organisations, Sarbanes -- Oxley Act and ethical relations of audit profession. It is focused on codes of ethics, auditor act and some standards on internal audit related to ethics. Thesis in its theoretical part also speaks about fraud, its basics, frauds in corporations and audit. Practical part of thesis is focused on concrete fraud cases in relation with (un)ethical behaviour of auditors. It is concerned with history and reasons of fall of Arthur Andersen. It shows its unethical behaviour on fraud examples of its clients, american corporations Enron, WorldCom, Sunbeam and Waste Management. This thesis also describes one of the latest fraud in Olympus. Czech republic is represented by the case of Czech office of Deloitte.
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Mat, Zain Mazlina, and n/a. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors." Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202.
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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how corporate governance mechanisms such as audit committee and IA unit attributes may affect IA contribution to the financial statement audit. Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical evidence in this area from emerging economy countries, with relatively less developed capital markets such as Malaysia. The underlying theme throughout this thesis is that corporate governance mechanisms i.e., audit committee and IA characteristics have the potential to affect the efficiency of the IA unit thus leading to greater contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members' experience and knowledge in accounting, auditing and finance and their level of interactions with the chief internal auditor have the potential to increase the contribution of IA work to financial statement audits. Likewise, it is also postulated that characteristics of the IA function such as their size and prior experience of their staff in auditing are likely to improve the level of efficiency and hence, encourage greater contribution of IA to the external audit work. Finally, due to the saturation of the audit services market coupled with significant competition among public accounting firms, it is also predicted that the contribution of IA work is increasingly viewed as a potential means of improving external audit efficiency (i.e. by reducing time and effort), leading to lower audit fees. Seven (7) hypotheses are tested in this study based on Malaysian data during 2003. Data collection adopted a multi approach with three (3) key sources of data: a questionnaires survey, in-depth interviews and publicly available data from annual reports. The data collection process involved a mail survey addressed to the chief internal auditors of companies listed on the Kuala Lumpur Stock Exchange (KLSE) Main Board. Five-hundred and two questionnaires (502) were mailed and a total of 101 (20.03%) responses were returned, of which 76 (17.9%) were useable. In addition, in-depth interviews were conducted with 11 chief internal auditors selected from various industries which were also listed on the KLSE Main Board. Finally, publicly available data from annual reports were utilized. The study makes a number of contributions. First, it provides empirical evidence on the impact of audit committee characteristics on IA contribution to financial statement audits. In particular, the study supports a positive relationship between IA contribution to the financial statement audit and three (3) dimensions of audit committee characteristics namely the proportion of independent audit committee members, the extent of audit committee members' experience and knowledge in auditing, accounting and finance, and the frequency of meetings between the chief internal auditor and the audit committee. This suggests that a high proportion of independent audit committee members with experience and knowledge in accounting, auditing and finance is able to enhance the efficacy of the IA function and thus, encourages external auditors to rely more on the IA function. The results support the earlier predictions that more frequent meetings conducted between audit committees and the chief internal auditor leads to higher extent of IA contribution to the financial statement audit. Further, findings of this study also provides support for the positive relationship between the characteristics of the IA function, namely the size of the IA function and the proportion of staff with prior experience in auditing and IA contribution to the financial statement audit. The results suggest that internal auditors contribute more to the financial statement audit when the size of the IA function is larger and when the proportion of IA staff with prior experience in auditing is higher. Finally, the second model tests for a negative relationship between IA contribution to the financial statement audit and audit fees. However, the results did not yield a significant relationship between these two variables. Further clarifications for this result were derived from the interviews with the chief internal auditors. Specifically, it appears that any saving in time and effort due to the contribution of IA to financial statement audits may possibly be used by external auditors to expand their investigations into other more complex areas that require greater attention from them. Other findings from the interviews also suggest that audit committees play an important role as communication facilitators between the IA staff and management, especially by providing a candid forum for IA staff to express their opinions as well as supporting IA staff's recommendations based on their findings during audit investigations. Further, the leadership role of the audit committee also tends to assist the internal auditors to better communicate with management and to ensure that management will act upon the internal auditor's recommendations. In conclusion, the findings may have some implications for regulators and others concerned with establishing guidelines and listing rules pertaining to audit committee effectiveness especially in developing countries. Furthermore, this study also contributes to the literature on how an IA unit's resourcing has implications for IA contribution to the financial statement audit. While the current professional standards (i.e., ISA 610, SAS 65, and AUS 604) view IA as a substitute for external audit, such professional standards also require external auditors to evaluate the quality of IA unit before relying on the work of IA or accept the contribution of IA to the financial statement audit. As such, this study provides evidence on the potential impact that audit committees and IA units may have on such contribution of IA to the financial statement audit.
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Mat, Zain Mazlina. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors." Thesis, Griffith University, 2005. http://hdl.handle.net/10072/366709.
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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how corporate governance mechanisms such as audit committee and IA unit attributes may affect IA contribution to the financial statement audit. Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical evidence in this area from emerging economy countries, with relatively less developed capital markets such as Malaysia. The underlying theme throughout this thesis is that corporate governance mechanisms i.e., audit committee and IA characteristics have the potential to affect the efficiency of the IA unit thus leading to greater contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members' experience and knowledge in accounting, auditing and finance and their level of interactions with the chief internal auditor have the potential to increase the contribution of IA work to financial statement audits. Likewise, it is also postulated that characteristics of the IA function such as their size and prior experience of their staff in auditing are likely to improve the level of efficiency and hence, encourage greater contribution of IA to the external audit work. Finally, due to the saturation of the audit services market coupled with significant competition among public accounting firms, it is also predicted that the contribution of IA work is increasingly viewed as a potential means of improving external audit efficiency (i.e. by reducing time and effort), leading to lower audit fees. Seven (7) hypotheses are tested in this study based on Malaysian data during 2003. Data collection adopted a multi approach with three (3) key sources of data: a questionnaires survey, in-depth interviews and publicly available data from annual reports. The data collection process involved a mail survey addressed to the chief internal auditors of companies listed on the Kuala Lumpur Stock Exchange (KLSE) Main Board. Five-hundred and two questionnaires (502) were mailed and a total of 101 (20.03%) responses were returned, of which 76 (17.9%) were useable. In addition, in-depth interviews were conducted with 11 chief internal auditors selected from various industries which were also listed on the KLSE Main Board. Finally, publicly available data from annual reports were utilized. The study makes a number of contributions. First, it provides empirical evidence on the impact of audit committee characteristics on IA contribution to financial statement audits. In particular, the study supports a positive relationship between IA contribution to the financial statement audit and three (3) dimensions of audit committee characteristics namely the proportion of independent audit committee members, the extent of audit committee members' experience and knowledge in auditing, accounting and finance, and the frequency of meetings between the chief internal auditor and the audit committee. This suggests that a high proportion of independent audit committee members with experience and knowledge in accounting, auditing and finance is able to enhance the efficacy of the IA function and thus, encourages external auditors to rely more on the IA function. The results support the earlier predictions that more frequent meetings conducted between audit committees and the chief internal auditor leads to higher extent of IA contribution to the financial statement audit. Further, findings of this study also provides support for the positive relationship between the characteristics of the IA function, namely the size of the IA function and the proportion of staff with prior experience in auditing and IA contribution to the financial statement audit. The results suggest that internal auditors contribute more to the financial statement audit when the size of the IA function is larger and when the proportion of IA staff with prior experience in auditing is higher. Finally, the second model tests for a negative relationship between IA contribution to the financial statement audit and audit fees. However, the results did not yield a significant relationship between these two variables. Further clarifications for this result were derived from the interviews with the chief internal auditors. Specifically, it appears that any saving in time and effort due to the contribution of IA to financial statement audits may possibly be used by external auditors to expand their investigations into other more complex areas that require greater attention from them. Other findings from the interviews also suggest that audit committees play an important role as communication facilitators between the IA staff and management, especially by providing a candid forum for IA staff to express their opinions as well as supporting IA staff's recommendations based on their findings during audit investigations. Further, the leadership role of the audit committee also tends to assist the internal auditors to better communicate with management and to ensure that management will act upon the internal auditor's recommendations. In conclusion, the findings may have some implications for regulators and others concerned with establishing guidelines and listing rules pertaining to audit committee effectiveness especially in developing countries. Furthermore, this study also contributes to the literature on how an IA unit's resourcing has implications for IA contribution to the financial statement audit. While the current professional standards (i.e., ISA 610, SAS 65, and AUS 604) view IA as a substitute for external audit, such professional standards also require external auditors to evaluate the quality of IA unit before relying on the work of IA or accept the contribution of IA to the financial statement audit. As such, this study provides evidence on the potential impact that audit committees and IA units may have on such contribution of IA to the financial statement audit.Thesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Griffith Business School
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Bednář, Miroslav. "Externí a interní audit, principy a vztahy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-2911.
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Práce přibližuje externí a interní audit v kontextu jejich vývoje. Zabývá se koncepcemi, principy a vztahy mezi externím a interním auditem. Primárním výsledkem je popis důsledků, které plynou uživatelům účetních závěrek z existence externího a interního auditu v podniku.
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Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.
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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.
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Švandrlíková, Monika. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.
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This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.
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Mikulů, Petra. "Audit zásob, Audit of inventories." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15818.
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This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.
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Večeřa, Pavel. "Srovnání postupů interního a externího auditu ve vybrané účetní jednotce." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383554.
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The diploma thesis focuses on comparasion of internal and external audit procedures in the selected business unit. It specifies differencies between types of audit. The differencies are applied to practical cases in the selected business unit. There are specified benefits resulting from cooperation between internal and external auditors. It contains suggestions for improving internal audit in selected business unit.
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Curtis, Emer Ann. "Business risk audit : a study of the relationship between audit methodology, audit practice and audit standards." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492225.
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The objective of the thesis is to study the relationship between audit methodology, audit practice and audit standards. The ambiguous nature of audit assurance and the related problematic nature of the audit evidence process are recognised in the literature. The development of proprietary audit methodologies by some of the large accounting firms represents a response to this problem. These methodologies potentially influence both audit practice and audit standards. The thesis draws on institutional theory and an analysis of the multiple roles of audit methodology identified in the literature, to build an analytical framework which facilitates an understanding of audit methodology in its social and institutional context. The introduction by some of the large accounting firms of Business Risk Audit (BRA) approaches has been documented as a major development in audit methodology in the mid1990s. This innovation represented an ambitious program of change in audit techniques and was actively promoted among clients, regulators and academics. As a significant event in the audit field, it provides an excellent opportunity to study the relationship between audit methodology, audit practice and audit standards. Two related empirical studies were undertaken as part of this thesis. First, a longitudinal case study of the implementation of the BRA in practice provided theoretical insights into the relationship between methodology and practice. Second, an investigation into the conditions, events and processes that influenced the development of new standards iil response to BRA enhanced understanding of the relationship between methodology and standards. The two studies provide an in-depth account of an important institutional event in the field of auditing. Facilitated by the analytical framework, the study serves to enhance understanding of the relationship between audit methodology, practice and standards in two key ways. First, the central development of audit methodology within the large firms is shown to be an important consideration in appreciating both the manner in which innovation in methodology emerges and potential problems arising from processes of implementation. This finding has theoretical relevance, suggesting that innovations in audit methodology and their impact on audit practice can be better understood by analysing them in relation to the different interests and sources of legitimacy of those directly involved in the development and promotion of audit firms' methodologies and the audit practitioners required to implement them. Secondly, the study highlights the potential for tension between the various roles served by audit methodologies and audit standards, whether in terms of supporting the production of assurance, profits and different sources of legitimacy for audit firms, standard setters, regulators and the profession as a whole. Theoretically speaking, the success or failure in gaining institutional acceptance for innovations in audit methodology is shown to be dependent on their impact on, and ability to satisfy, the respective (and potentially competing) business demands and professiQpal obligations assumed by/placed on actors within the organisational field of auditing.
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Hledíková, Renáta. "Nezávislý audit vybrané společnosti - spolupráce externího a interního auditora." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125037.
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This master thesis aims to characterise the role and importance of audit in business. After closer look at the definition of audit itself, the international standards and laws are examined, followed by description of each specific step of audit work. At the end of the theoretical part, the clarification of differences between external and internal audit is made, together with suggestions of possible effects of their cooperation. The main part comes after the theoretical introduction and concludes the execution of audit work in cooperation with the real auditor in the chosen company XZ, a.s. In this practical part of the thesis all the theoretical and methodological knowledge from the previous part are implemented.
Books on the topic "Audit"
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Calpin, Martin. Understanding audits and audit reports. 5th ed. Toronto: Canadian Institute of Chartered Accountants, 1989.
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Canadian Institute of Chartered Accountants., ed. Understanding audits and audit reports. 6th ed. [Toronto, Canada: Canadian Institute of Chartered Accountants, 1990.
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Kas'yanova, Svetlana, Zh Kevorkova, M. Safonova, N. V. Laktionova, and N. V. Kulish. Audit. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1863115.
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The textbook contains a set of developments in the field of audit. All the material is distributed on topics between theoretical, practical and seminar classes, as well as independent work of students in the form of discussions, presentations, test tasks, situational tasks. The theoretical and applied aspects of the organization and conduct of the audit are described, which allow assessing the effectiveness of the management of its affairs with due completeness and reliability. The latest legislative changes have been taken into account.
The use of methodological materials will allow each student to rationally allocate their time while studying the discipline, get a sufficiently adequate aggregate score and rating assessment and form professional skills.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For undergraduate students studying in the field of training 38.03.01 "Economics".
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Kazakova, Nataliya, Elena Efremova, and Irina Kurochkina. Audit. ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1014292.
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The textbook contains such relevant sections as audit activity and its regulation, information technology, big data and analysis in audit, state audit, which provides an understanding of the general and differences between audit as a type of entrepreneurial activity and state audit as financial control over the use of budgetary funds, and also considers the specifics of professional standards, principles of professional ethics and their application in practice.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
For students enrolled in programs whose curricula include the disciplines of audit and financial control. It can be used in the system of additional professional education and advanced training.
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Higson, Andrew. Developments in audit approaches: From audit efficiency to audit effectiveness? Loughborough: Loughborough University Business School, 1996.
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Pollock, Alan. Surgical audit. London: Butterworths, 1989.
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Council, Wolverhampton (England) Metropolitan Borough. Community audit. Wolverhampton: Wolverhampton Metropolitan Borough Council, 1986.
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Peretti, Jean-Marie. Audit social. 2nd ed. Paris: Éditions d'Organisation, 1987.
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Waine, Colin. Clinical audit. London: Martin Dunitz, 1995.
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Audits, United States Dept of Energy Assistant Inspector General for. Audit manual. 3rd ed. Washington, DC: U.S. Dept. of Energy, Office of Inspector General, Assistant Inspector General for Audits, 1993.
Find full textBook chapters on the topic "Audit"
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Costello, Tim, and Lori Blackshear. "Audit." In Prepare Your Data for Tableau, 79–89. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5497-4_6.
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Leonard, Anghel. "Audit." In Spring Boot Persistence Best Practices, 575–600. Berkeley, CA: Apress, 2020. http://dx.doi.org/10.1007/978-1-4842-5626-8_11.
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Clayton, J. "Audit." In Therapeutic Management of Incontinence and Pelvic Pain, 241–42. London: Springer London, 2002. http://dx.doi.org/10.1007/978-1-4471-3715-3_36.
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Nahler, Gerhard. "audit." In Dictionary of Pharmaceutical Medicine, 11. Vienna: Springer Vienna, 2009. http://dx.doi.org/10.1007/978-3-211-89836-9_93.
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Zimmermann, U., and A. Steinhorst. "Audit." In Springer Reference Medizin, 230. Berlin, Heidelberg: Springer Berlin Heidelberg, 2019. http://dx.doi.org/10.1007/978-3-662-48986-4_327.
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Zimmermann, U., and A. Steinhorst. "Audit." In Lexikon der Medizinischen Laboratoriumsdiagnostik, 1. Berlin, Heidelberg: Springer Berlin Heidelberg, 2018. http://dx.doi.org/10.1007/978-3-662-49054-9_327-1.
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Weik, Martin H. "audit." In Computer Science and Communications Dictionary, 77. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_1026.
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Herrmann, Joachim. "Audit." In Masing Handbuch Qualitätsmanagement, 337–47. München: Carl Hanser Verlag GmbH & Co. KG, 2014. http://dx.doi.org/10.3139/9783446439924.015.
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Burlea-Schiopoiu, Adriana, Anca Madalina Bogdan, Magdalena Mihai, and Cristian Ovidiu Dragan. "Audit." In Encyclopedia of Sustainable Management, 176–79. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_646.
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Dunlap, E. Scott. "Audit." In Loss Control Auditing, 104–11. 2nd ed. Boca Raton: CRC Press, 2023. http://dx.doi.org/10.1201/9781003371465-19.
Full textConference papers on the topic "Audit"
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Williams, Charlie, and Om Chawla. "Safety and Environmental Management Systems (SEMS) Audit Methodology." In SPE Mexico Health, Safety, Environment, and Sustainability Symposium. SPE, 2016. http://dx.doi.org/10.2523/179709-ms.
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Abstract Introduction In the United States, the Bureau of Safety and Environmental Enforcement (BSEE) requires an offshore lease operator to implement a Safety and Environmental Management System (SEMS), and to have it audited at least once every 3 years to evaluate its compliance to the regulatory requirements detailed in 30 CFR 250, Subpart S. The first round of these SEMS audits, which concluded in 2013, was executed using varying audit styles – from system audits through to compliance audits. These varying audit styles, in turn, lead to differing types output, levels of detail, format and presentation.These diverse approaches may have been due, at least in part, to disparities in the expectations of stakeholders, differing interpretations of the use of the Center for Offshore Safety's (COS) SEMS Audit Protocol tools, use of other audit protocols, the experience-level of individual auditors, and the newness of the regulation. System audits are intended to be a holistic assessment of a system, its elements, and how the elements work together to achieve system objectives. Compliance audits, on the other hand, are intended to assess adherence to specific requirements. This white paper proposes that both types of audits should be used in tandem to reduce risk and increase confidence that a management system, and its verification programs, is operating as designed and meeting regulatory and company requirements.
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Al Hosani, Sumaya Sulaiman, and Dr Eisa Ali Al Hammadi. "COVID19 Challenges and Opportunities in IT Audit." In ADIPEC. SPE, 2022. http://dx.doi.org/10.2118/210963-ms.
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Abstract During COVID-19 pandemic many projects were managed remotely facing challenges and gaining benefits out of that new way of work. This paper falls under the Project Management category to address COVID-19 challenges and opportunities faced IT auditors and IT auditees during the remote IT audit. The scope of this paper is to know how IT auditors managed their work, addressing the challenges they faced, and how the oil and gas sector can benefit from conducting virtual IT audit going forward. In addition to that, the paper will cover IT auditees experience with the new audit technique. The methodology this paper will cover is comparing IT audit preparation, outcome, and auditee responses before and during COVID-19 by conducting interviews with IT auditors and IT auditees within ADNOC group. It will also cover IT audit strategies and techniques that have been applied in order to assure having a successful audit during this critical time. This year, IT auditors in ADNOC group of companies are still conducting audits virtually. The outcome of this paper would be used as a guidance to support IT auditors in oil and gas sector by: Sharing challenges and opportunities IT auditors and IT auditees faced. Sharing best practices of virtual IT audit. Sharing lessons learned and provide recommendations on how to avoid addressed challenges. A virtual audit is a new technique that auditors were forced to deal with, because of COVID-19 pandemic, to perform their tasks. Presenting the challenges and opportunities faced especially in IT audits will benefit the petroleum industry to reduce gaps in this area and benefit from the lessons learned.
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Rudder, Marc, Amanda Kissoon, and Indira Rampaul-Cheddie. "Raising the National Average for Asset Integrity Management in the Energy Sector of a Small Island Developing State." In SPE Trinidad and Tobago Section Energy Resources Conference. SPE, 2021. http://dx.doi.org/10.2118/200934-ms.
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Abstract In 2015 and 2016, the Ministry of Energy and Energy Industries (MEEI) undertook a National Facilities Audit (NFA) to augment the periodic audit exercises of the Ministry. This Audit was the first of its kind conducted in Trinidad and Tobago and involved upstream, midstream and downstream energy sector companies. Some companies scored highly in the Audit, some were average and others below average. This paper will provide guidance to operators who scored below the average so that they can make the necessary adjustments to improve their Asset Integrity scores to above average and beyond in future. The selected consultant who performed the NFA developed a standardized audit protocol to audit all the companies. The MEEI set up a Steering Committee to oversee the execution and delivery of the audit to ensure it was conducted within the project's objectives. The consultant and MEEI representatives conducted joint audits, which involved document reviews, interviews and site visits. A Systems and Equipment Audit was conducted followed by a site visit. The project lasted 9 months, a total of 30 audits were conducted during the period, and a report prepared and presented to the MEEI by the consulta nts with the findings and recommendations. Scores were assigned to various categories in both the System and Equipment Audits, which contributed to a System score and Equipment score. From these two scores, an overall score was determined. The audit found that Asset Integrity Management (AIM) systems showed a wide variation across the industry, international companies were typically more advanced with AIM than domestic companies, the state-owned companies had the lowest scores and Joint Venture companies generally had the highest scores. Generally, many companies did poorly in the audit due to lack of proper documented internal procedures with respect to Asset Integrity. Companies that did well had well-documented procedures for process safety management. The paper will show the benefit of conducting a nationwide Asset Integrity Audit that can inspire other countries to consider doing likewise and thus encourage improved Asset Integrity Management in the global energy sector. The paper will go into the details of the audit so that in future companies would be more prepared for a similar type of audit, and who show significant improvements with their scores.
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Doucek, Petr, Martina Kuncova, Ludek Novak, and Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies." In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.
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Ensuring the security of information systems of companies is one of the important functions of the Corporate Informatics Department. One effective tool for building secured information systems is to audit their security. This article analyzes the results of 66 security audits in companies in the Czech Republic and the Slovak Republic during the years 2015-2018. The structure of the audit findings and their groups corresponds to the structure of ISO/IEC 27001: 20013. Using the data, we have formulated two hypotheses. The first hypothesis was about the dependence of the audit results on the size of the company; the second hypothesis examined the dependence of the audit results on the year of its performance. We used Pearson’s chisquare independence test to verify these hypotheses. We have grouped the detailed audit results to provide clear proof. Based on the achieved results, we can say that the analyzed audit results showed the dependence of the audit results on the size of the company as well as on the year the audit was performed. The discussion then explains the reasons for the identified dependencies.
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Lapitkaia, Liudmila. "Firm’s risk assessment process as an component of the quality management system of an auditing firm." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.15.
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International Standard on Quality Management (ISQM) 1, Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements sets out the provisions on the quality management system of an audit firm. This article discusses the issues of determining the quality management system of an audit firm, according to the author, this system includes a number of additional elements. The author classifies the risks that can negatively affect the quality management system of an audit firm. Particular attention should be paid to the quality management system for small audit firms, the author offers a number of working documents to identify risks for such firms.
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Malchev, Bojan, Zorica Bozhinovska Lazarevska, Ivan Dionisijev, Todor Tocev, and Atanasko Atanasovski. "TRANSPARENCY REPORTS AND AUDIT MARKET ANALYSIS IN THE REPUBLIC OF NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0005.
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Transparency reports are a communication link between audit firms and the general public about their work, internal policies, and quality control to increase the trust of information users. On the other hand, the need for transparency in audit firms is a factor that aims to substantially improve and maintain the quality of audits at the highest level. This paper is quantitative and qualitative research on the transparency of audit firms in the Republic of North Macedonia and analysis of the financial data contained in them, focusing on the audit firms' revenue. Through a detailed elaboration of each audit firm’s transparency reports in the period from 2007 to 2021, or a total of 372 individual transparency reports, we identified the state of transparency reports that differs in the period from 2007 to 2013 versus 2014 to 2021, positive trends of financial indicators over the years, as well as the structure of total revenues, i.e. participation of the individual services they offer. The hypothesis testing findings are early results, identifying the positive correlation between the number of employees and the audit-related turnover regardless of the audit firms' size and their affiliation with Big 4, an international network, or local audit firms. Between the number of customers, i.e. audit engagements and the audit-related turnover, there is a positive correlation for international network audit firms and local audit firms, but not for the Big 4. The paper contributes to the current literature on audit firms’ transparency in order to improve them and their real contribution to improving the quality of audit engagements. The results of the conducted quantitative analysis are a good basis for further in-depth research in identifying potential factors that correlate with the audit firms’ revenue.
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Ciobu, Stela, and Ion Cara. "Challenges of internal audit in the financial control system of banks." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.43.
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The issue of determining the quality of internal audit in the financial control system of banks is extremely important in order to maintain financial stability. Internal audit was not effective in many cases, mainly because of the combination of three factors: gradual audits, lack of understanding of the bank’s activity and inadequate followup of problems. The fragmented audit resulted from the structuring of the internal audit programs as a series of separate commitments on some activities within the same department or within the bank. Therefore, the introduction of information technology systems and technologies is important for improving the organizational methodology and audit at the current stage of its development. It is also noted that the quality of audit controls depends directly on the training of staff and the improvement of their skills. The research methodology is based on secondary data, including the observation method, the synthetic method, the comparative analysis, the induction and the deduction. The purpose of this article is to explore the quality and independence of internal control and audit in times of crisis and its resolution by improving the financial control system of banks. Following the study, the challenges of internal audit within the banks’ financial control system were identified, and solutions were proposed. At the same time, it was concluded that increasing the importance of financial control and audit have a major impact on the stability of banks.
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Nevická, Denisa. "Rodový audit ako nástroj boja proti rozdieľom v odmeňovaní Islande a v Slovenskej republike." In Naděje právní vědy 2022. University of West Bohemia, Czech Republic, 2023. http://dx.doi.org/10.24132/zcu.nadeje.2022.432-439.
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The topic of gender audits in labor law is relatively heterogeneous in the European states. While in Iceland, gender audits are a common part of labor law culture, in the Slovak Republic it is a new phenomenon that has no basis in legislation. In the article, the author deals with the essentials of a gender audit as well as its use in labor relations in order to achieve equality in payment and a way to fight pay gap. Furthermore, the author analyzes the approach to gender audits in Iceland and the Slovak republic and points out their advantages as well as pitfalls. In the author’s opinion a gender audit is an effective tool promoting gender equality in the workplace and it should be one of the decisive criteria when providing subsidies from public funds, hence “forcing” the employers to ensure gender equality at workplace.
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Dionisijev, Ivan, and Gorana Roje. "THE ROLE OF SUPREME AUDIT INSTITUTIONS IN BETTER MANAGING PUBLIC SECTOR ASSETS - SOME EVIDENCE FROM NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0006.
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Public Sector Asset Management is a crucial process for the progress of a society, while Supreme Audit Institutions are designated as one of the main stakeholders related to that process. Although PSAM has been the subject of research in recent years, especially by western countries that have established the concept of New Public Management for a long time, there is still a lack of evidence on the meaning and role of public sector auditing for improving that process. The purpose of this paper is to provide empirical evidence on the role of the Supreme Audit Institution in the Republic of North Macedonia for better PSAM, through quantitative research using the survey method, i.e structured questionnaire that was delivered to all public sector auditors who are employed by the Supreme Audit Institution of the Republic of North Macedonia. The obtained results show that the state auditors audit the public sector assets with regularity audits more than with performance audits. State auditors are familiar with INTOSAI's GUID 5260 and according to them SAI alone is not a sufficient PSAM control mechanism. The limitation of the study is the measurement of the variables from the survey that is based only on the perception of the state auditors.
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Wei Li and Dan Shi. "Audit quality, audit fees and gender." In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339987.
Full textReports on the topic "Audit"
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Pastuovic, Colleen Anne, and Angela Wnek Heppard. Capability Audit. Office of Scientific and Technical Information (OSTI), August 2018. http://dx.doi.org/10.2172/1467375.
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Burch, J. NNSS AUDIT. Office of Scientific and Technical Information (OSTI), February 2023. http://dx.doi.org/10.2172/1959484.
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Author, Not Given. Environmental audit manual. Office of Scientific and Technical Information (OSTI), January 1990. http://dx.doi.org/10.2172/7148495.
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Author, Not Given. Environmental audit manual. Office of Scientific and Technical Information (OSTI), January 1990. http://dx.doi.org/10.2172/7004908.
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Marshak, Ronni. CX Audit: JCP.com. Boston, MA: Patricia Seybold Group, April 2013. http://dx.doi.org/10.1571/cea04-18-13cc.
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Tapscot, Derrick, Jeremey Connor, Greg Bischof, Eugene Tung, Jean-Luc Gerling, and Urs Manderscheid. Audit trail requirements. BioPhorum, July 2021. http://dx.doi.org/10.46220/2021tr004.
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Crisp, Richard, and Elizabeth Sanderson. Bolsover Skills Audit. Sheffield Hallam University, February 2022. http://dx.doi.org/10.7190/cresr.2022.3958799715.
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Rahman, Asad, and Alice Carter. ‘6Ps’ audit tool. EdTech Hub, September 2022. http://dx.doi.org/10.53832/edtechhub.0117.
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EdTech interventions so often fail to take into consideration the broader system they work within. EdTech Hub has created this tool to assess interventions and identify any gaps in the thinking that might stop an intervention from working. Keywords: innovation; education system; 6Ps; tool An output of the EdTech Hub, https://edtechhub.org
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Kok, M. G., J. J. Groot, Harri Moora, Kadi Vāli, and Kristiina Martin. Siidrikoda food rescue audit : Results of the food rescue audit. Wageningen Food & Biobased Research, 2021. http://dx.doi.org/10.18174/557415.
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Horst, B., P. Jacobs, and S. Pierce. Phase II Audit Report - Energy & Water Audits of LLNL Facilities. Office of Scientific and Technical Information (OSTI), August 2005. http://dx.doi.org/10.2172/900127.
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