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Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (July 1, 2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.
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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quality in KAP in South Jakarta. Independence of the auditor in carrying out audits and significant positive effect on audit quality in KAP. While Professionalism auditor in carrying out audits and significant positive effect on audit quality in KAP.Keywords: competence, independency, professionalism, and quality audits.
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Lowe, Rosalynde. "Test drive an audit." Nursing Management 1, no. 8 (January 1995): 20–21. http://dx.doi.org/10.7748/nm.1.8.20.s18.
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Paley, J., and Henry Hambley. "Failed screen test audit." Transfusion Medicine 12, no. 1 (February 2002): 79–80. http://dx.doi.org/10.1046/j.1365-3148.2002.03442.x.
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Muslim, Muslim, Andi Nurwanah, Ratna Sari, and Muhammad Arsyad. "Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit." Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) 8, no. 2 (December 30, 2020): 100–112. http://dx.doi.org/10.31102/equilibrium.8.2.100-112.
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The purpose of this study is to assess and evaluate the influence of work experience, autonomy, honesty, competence and audit ethics on the audit quality of the public accounting firm in Makassar city. This method of analysis used in the study is quantitative with primary data sources, which are data collected by administering questionnaires directly without intermediaries. Multiple linear regression analysis was used using the t-test to prove and evaluate this. There were 48 respondents to the number of samples in this report. The validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test, coefficient determination test, t-test, and f test were used for data analysis. The conclusion of this analysis is that there is a positive and important influence of work experience on the consistency of audits. Freedom has a positive and powerful influence on the consistency of audits. Integrity has a positive and meaningful influence on the consistency of audits. Competence has a positive and important effect on the quality of the audit, and Auditor Ethics has a positive and important impact on the quality of the audit.
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Setiawan, Santy, Yenni Carolina, and Aura Kristiani. "THE EFFECT OF AUDITOR’S COMPETENCE AND INDEPENDENCE ON INFORMATION SYSTEM AUDIT QUALITY." Asia Pacific Fraud Journal 5, no. 2 (December 30, 2020): 183. http://dx.doi.org/10.21532/apfjournal.v5i2.155.
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Users of financial statements always rely on the results of audits conducted by competent andindependent auditors because the audits are carried out through quality processes and efforts. Competent and independent auditors are needed to obtain quality audit results. Because most modern information systems use information technology, the information technology audits become an important component in all external and internal audits. This study aims to examine the effect of auditor’s competence and auditor’s independence on the information systems audit quality. The research sample used in this study is external auditors working in public accounting firms in West Java. The statistical test instrument used is a multiple regression test. The results show that the auditor's competence has an effect on information systems audit quality, while the auditor’s independence has no effect on information systems audit quality.
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Rodgers, Peter. "Facilities: RAL passes audit test." Physics World 7, no. 2 (February 1994): 12–13. http://dx.doi.org/10.1088/2058-7058/7/2/15.
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Wang, Dechun, and Jian Zhou. "The Impact of PCAOB Auditing Standard No. 5 on Audit Fees and Audit Quality." Accounting Horizons 26, no. 3 (April 1, 2012): 493–511. http://dx.doi.org/10.2308/acch-50183.
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SYNOPSIS We investigate the impact of the Public Company Accounting Oversight Board (PCAOB) Auditing Standard No. 5 (AS5) on audit fees and audit quality. AS5 supersedes Auditing Standard No. 2 (AS2), and became effective for audits for accelerated filers for fiscal years ending on or after November 15, 2007. Using a large sample of accelerated filers subject to AS5, we find evidence that audit fees decrease upon the adoption of AS5. More importantly, even though AS5 adoption reduces audit fees for our test sample, we find no evidence of a decrease in audit quality. In summary, we document evidence that AS5 improves the efficiency of internal control audits. JEL Classifications: M41.
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Lennox, Clive S., Xi Wu, and Tianyu Zhang. "Does Mandatory Rotation of Audit Partners Improve Audit Quality?" Accounting Review 89, no. 5 (April 1, 2014): 1775–803. http://dx.doi.org/10.2308/accr-50800.
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ABSTRACT Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotation on audit quality using a unique dataset of audit adjustments in China. Our results suggest that mandatory rotation of engagement partners results in higher quality audits in the years immediately surrounding rotation. Specifically, we find a significantly higher frequency of audit adjustments during the departing partner's final year of tenure prior to mandatory rotation and during the incoming partner's first year of tenure following mandatory rotation.
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Jati, Reygen Pramana. "KUALITAS AUDIT DAN AUDIT TENURE." Jurnal Riset Akuntansi dan Keuangan 10, no. 1 (February 1, 2014): 61. http://dx.doi.org/10.21460/jrak.2014.101.180.
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Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client. This study aims to obtain empirical evidence about the influence of lengthy audit engagement to audit quality. Based on the literature review, the hypothesis proposed in this study is the length of the audit engagement negatively affects audit quality. This study uses earnings benchmarks as proxy of audit quality developed from Carey and Simnett (2006). To test the hypothesis, an empirical model was developed and tested with binary logistic regression technique. Empirical test results indicate a significant negative influence of lengthy audit engagements to audit quality. It means that lengthy audit engagement deteriorates audit quality, indicated by the failure to meet earnings benchmark. Keywords: Audit Tenure, Audit Quality, Earnings Benchmark
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Nurdiatama, Danung, and Swarmilah Hariani. "Dampak Audit Judgment, Skeptisme Profesional, Situasi Audit Dan Lingkup Audit Terhadap Pemberian Opini Audit." AKURASI: Jurnal Riset Akuntansi dan Keuangan 2, no. 3 (December 20, 2020): 103–16. http://dx.doi.org/10.36407/akurasi.v2i3.224.
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The purpose of this study was to analyze the effect of audit judgment, professional skepticism, audit situation, and audit scope on the accuracy of the audit opinion. The object of this research is Principal State Financial Audit IV (AKN IV) on The Audit Board of The Republic of Indonesia. This research was conducted using a sample of as many as 80 respondents. Determinants of the sample using a purposive sampling method. The design of this research a causal relationship. Therefore, the analysis of the data used is structural equation modeling using partial least squares. The result of this research suggests that the culture of the organization and the audit judgment professional skepticism, situation audit not significant impact on the implementation of the audit opinion. While the audit scope has some positive effects significantly on the implementation of the audit opinion. This is evidenced by the results of the partial test (t-test) demonstrated the significant value of one independent variable that supports the hypothesis.
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Azizah, Nur, and Ferry Sudarto. "SISTEM INFORMASI AKUNTANSI DALAM PENYAJIAN AUDIT FINANCIAL REPORT DENGAN MENGGUNAKAN COMPUTER ASSISTED AUDIT TECHNIQUES (CAATs)." CommIT (Communication and Information Technology) Journal 4, no. 1 (May 31, 2010): 12. http://dx.doi.org/10.21512/commit.v4i1.530.
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The use of computerized technology in the current globalization era has become more rapid therefore assisting all activities in all fields, especially in the financial audit report in an accounting information system. Many problems were encountered with the auditors in conducting audits using conventional methods in an electronic data processing environment. However, these constraints are often ignored and do not get serious attention even by the auditors themselves. Inefficiencies resulted is often not oblivious. Therefore, constraints that occurred can be solved with a variety of ways, including the usage of Computer Assisted Audit Technique (CAATs) through a test data approach and Parallel Test Facility (PTF).Keywords: audit financial report, CATTs, accounting information system
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Gandía, Juan L., and David Huguet. "Differences in audit pricing between voluntary and mandatory audits." Academia Revista Latinoamericana de Administración 31, no. 2 (June 4, 2018): 336–59. http://dx.doi.org/10.1108/arla-01-2016-0007.
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PurposeDespite the extensive research on the determinants of audit pricing in both public and private settings, there is a lack of research about the differences in audit fees between voluntary audits and mandatory audits. The purpose of this paper is to address this gap.Design/methodology/approachFirst, a theoretical framework is developed to justify differences in audit pricing between voluntary and mandatory audits. Next, using a sample of Spanish private small and medium enterprises (SMEs) running from 2009 to 2014, the authors empirically test whether the fees charged for voluntary audits differ from those charged for mandatory ones. The authors also examine whether the premium observed among large auditors is persistent in the SME setting, and whether this premium differs depending on whether the audits are voluntary or mandatory.FindingsAlthough a preliminary analysis does not report significant differences in pricing between voluntary and mandatory audits, additional analyses using samples restricted by company size show that voluntary audits are charged with a premium. The authors observe a premium related to large auditors, and find no significant differences in the audit pricing of Big 4 auditors depending on the mandatory/voluntary nature of the audit, but the premium associated with Middle-Tier auditors disappears in the voluntary setting.Originality/valueThis paper contributes to the previous literature by introducing the examination of differences in audit pricing between voluntary and mandatory audits. As far as the authors know, this is the first study to examine the differences in audit pricing between voluntary and mandatory audits. It also elaborates on studies on audit pricing in SMEs.
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KHERSIAT, Ola Mohammad. "The Impact of Audit Committees on the Realization of an Integration Relationship between Internal and External Audit when Conducting Audits. A Study on Public Shareholding Corporations." Journal of Advanced Research in Law and Economics 11, no. 2 (March 31, 2020): 420. http://dx.doi.org/10.14505/jarle.v11.2(48).15.
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This study aims to investigate methods of achieving an integrating relationship between internal and external audit when conducting audit procedures in Jordanian public shareholding corporations, as well as investigate the impact of audit committees achieving such a relationship since an effective internal audit effective the external auditor`s estimations regarding control risks. The study concludes that all aspects of the realization of an integration relation between internal and external audit have achieved a fair ratio exceeding 60%. Spearman test was used to show the nature of the relationship between the internal and external audit. The test results showed that the relationship between these methods is vulnerable in Jordanian public shareholding corporations, and that audit committees have no statistically significant impact on achieving an integrating relationship between internal and external audits in conducting audit in Jordanian public shareholding corporations, since the ratio of audit committees interpretation (R2) which amounted to (.145) of the dependent variable difference ( achieving an integrating relationship between internal and external audit in conducting audit) is relatively low, and that the P- value derived for this relation amounted to (.615) which is more than (5%) .
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Piccinelli, Marco. "Alcohol Use Disorders Identification Test (AUDIT)." Epidemiologia e Psichiatria Sociale 7, no. 1 (April 1998): 70–73. http://dx.doi.org/10.1017/s1121189x00007144.
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Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi, and Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, no. 3 (May 19, 2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.
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Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia. There are three independent variables being investigated in this study that are the auditor’s independence, auditor’s competency and auditor’s workload. Data were collected through the distribution of questionnaires to 114 samples of auditors involved in public sector audit in Malaysia. The data were analysed using correlation test and regression test. The findings of this study show that there are positively significant relationship between auditor’s independence and auditor’s competency on audit quality. The results revealed that auditor’s competency is the most significant factor affecting the audit quality in public sector audit. However, results show that auditor’s workload has a negative and insignificant impact on audit quality. Hence, this study recommends that the audit departments to strengthen the audit quality and could improve the quality of the financial reporting in the public sector. In addition, auditor’s competency should be enhanced among the auditors in public sector to ensure high quality of audit work performed. Future studies should explore other variables such as client satisfaction, auditor switching and auditor’s turnover in public sector auditing.
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Francis, Jere R., and Michael D. Yu. "Big 4 Office Size and Audit Quality." Accounting Review 84, no. 5 (September 1, 2009): 1521–52. http://dx.doi.org/10.2308/accr.2009.84.5.1521.
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ABSTRACT: Larger offices of Big 4 auditors are predicted to have higher quality audits for SEC registrants due to greater in-house experience in administering such audits. We test this prediction by examining a sample of 6,568 U.S. firm-year observations for the period 2003–2005 and audited by 285 unique Big 4 offices. Results are consistent with larger offices providing higher quality audits. Specifically, larger offices are more likely to issue going-concern audit reports, and clients in larger offices evidence less aggressive earnings management behavior. These findings are robust to extensive controls for client risk factors and to controls for other auditor characteristics. While the evidence suggests audit quality is higher on average in larger Big 4 offices, we make no claims that audit quality is unacceptably low in smaller offices.
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Gunn, Joshua L., and Paul N. Michas. "Auditor Multinational Expertise and Audit Quality." Accounting Review 93, no. 4 (October 1, 2017): 203–24. http://dx.doi.org/10.2308/accr-51925.
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ABSTRACT Over the past several decades, the scope of public companies' operations has become increasingly global. This has led to concern over the ability of audit firms to conduct high-quality audits across geographically dispersed foreign operations. We contribute to the growing body of research in this area by investigating the association between audit quality and local audit offices' expertise in conducting multinational audit engagements. We use two complementary measures to proxy for an audit office's multinational expertise: (1) local multinational market leadership, and (2) country-specific experience. Using a sample of multinational client firms headquartered in the United States, we consistently find that audit quality is stronger when the auditor possesses expertise conducting global group audits, possesses particular expertise in the country where a client has a significant subsidiary, or possesses both types of expertise on an engagement. Several sample partitions reinforce our main results. The results are robust to propensity score matching, as well as a placebo test using clients of the audit office that generate no foreign sales. Our evidence suggests that the challenge of conducting multinational audits is more easily met by auditors with expertise on these types of engagements. JEL Classifications: M40; M42; F23. Data Availability: All data used are publicly available.
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Johnson, Lynn, and Terrence B. O'Keefe. "The effect of tenure on auditor realization rates." Managerial Auditing Journal 30, no. 3 (March 2, 2015): 206–25. http://dx.doi.org/10.1108/maj-06-2014-1046.
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Purpose – The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial audit lowballing. Design/methodology/approach – Using regression analysis, we test this hypothesis with fee- and cost-related data from a sample of local governments audited by a single audit firm. Based on representations of the firm, we classify the audit market for the 127 cities, counties and school districts in our sample as competitive and the audit market for the 93 special district audits as non-competitive. Findings – As hypothesized, we find that in the competitive market, the realization rate on audit engagements increases with auditor tenure but does not do so in the non-competitive audit market. Research limitations/implications – We cannot identify the specific engagements which were subject to a competitive bidding process, so we rely on the auditor’s representation of competitiveness by entity type. Originality/value – To our knowledge, the central prediction of audit pricing models that the auditor’s realization rate increases with auditor tenure has not been tested in real audit markets because proprietary cost data are rarely available. Testing this prediction is the primary contribution of this paper.
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Lee, Jae Hee, Koo Young Jung, and Yoon Hee Choi. "Screening Test for At-Risk Drinking: Development of New Abbreviated Version of Alcohol Use Disorder Identification Test for Young and Middle-Aged Adults." Emergency Medicine International 2018 (2018): 1–6. http://dx.doi.org/10.1155/2018/2306587.
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Several abbreviated versions of the Alcohol Use Disorders Identification Test (AUDIT) have been developed for use in high-volume clinical situations such as emergency departments. In this study, we developed a new abbreviated version of AUDIT called the Screening Tool for At-risk Drinking (STAD) for young and middle-aged adults, consisting of two questions that reflect the structure of the AUDIT questionnaire using data from the Korea National Health and Nutrition Examination Survey (KNHANES). To derive the abbreviated test considering AUDIT item structure, we performed confirmatory factor analysis on the 10 AUDIT questions in the Korea National Health and Nutrition Examination Survey (KNHANES) IV. To validate the new abbreviated test, we analyzed the sensitivity, specificity, and area under the receiver operating characteristic curve (AUROC) on the KNHANES V-VI except for the KNHANES VI-2. Based on the two-factor structure of AUDIT, question (Q) 3 and Q7 were finally selected for STAD. In validation, AUROC was significantly wider for STAD than for AUDIT-QF, which has the same number of questions. There was no significant difference between AUDIT-C, consisting of three questions, and STAD. It can be used as a simple and reliable screening test in clinical settings.
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Dee, Carol Callaway, Ayalew Lulseged, and Tianming Zhang. "Who Did the Audit? Audit Quality and Disclosures of Other Audit Participants in PCAOB Filings." Accounting Review 90, no. 5 (October 1, 2014): 1939–67. http://dx.doi.org/10.2308/accr-50968.
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ABSTRACT We empirically test whether audit quality is affected when part of an SEC issuer's audit is outsourced to auditors other than the principal auditor (“participating auditors”). We find a significantly negative market reaction and a significant decline in earnings response coefficients (ERCs) for experimental issuers disclosed for the first time as having participating auditors involved in their audits. However, we find no market reaction and no decline in ERCs for a matching sample of issuers that are not disclosed as using participating auditors, nor for issuers disclosed for the second or third time as using participating auditors. We also find actual audit quality as measured by absolute value of performance-matched discretionary accruals is lower for the experimental issuers, although we find no difference in audit fees paid by the experimental and matching issuers in a multivariate model. Our findings suggest that the PCAOB's proposed rule requiring disclosure of the use of other auditors in addition to the principal auditor would provide information useful to investors in assessing audit quality for SEC issuers.
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Kurniasih, Yani, and Darwanto . "PENGARUH ORIENTASI ETIKA, PENGALAMAN DAN KOMPETENSI AUDITOR INTERNAL TERHADAP SKEPTISISME PROFESIONAL SERTA DAMPAKNYA TERHADAP KUALITAS HASIL AUDIT (Survey Pada Inspektorat Jenderal Kementerian Agama RI)." Eqien: Jurnal Ekonomi dan Bisnis 5, no. 2 (October 9, 2018): 73–89. http://dx.doi.org/10.34308/eqien.v5i2.62.
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The aims of this research to prove and explain the positive influence of ethical orientation, experience and competence on the quality of the audit results either directly or through professional skepticism. Methods of analysis using path analysis with significance level of 0.05 (5%). The population in this research is the auditor who acts as team members in audits at the Inspectorate General of the Ministry of Religious Affairs. The sample used were 103 respondents using cluster random sampling method to the audit teams. The test results on the analysis of the level of substructure 1 revealed that ethical orientation and experience have no positive influence to professional skepticism, while competence has positive influence to professional skepticism. The test results on the analysis of the level of the substructure 2 revealed that ethical orientation, experience, and competence have no positive influence to the quality of the audit results, while professional skepticism has positive influence the quality of the audit results. The test results on the analysis of indirect influence revealed that the ethical orientation and experience have no positive influence to the quality of the audit results through professional skepticism, while competence has positive influence to the quality of the audit results through professional skepticism.
Keywords : ethical orientation, experience, competence, professional skepticism, the quality of the audit results.
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Mubin, Muhtadin, Teddy Rustandy, Muhammad Arya Lokamandala, and Ihsan Nasihin. "THE EFFECT OF INTERNAL AUDIT ON FRAUD PREVENTION AT PT POS INDONESIA." JASS (Journal of Accounting for Sustainable Society) 1, no. 02 (December 23, 2019): 126–35. http://dx.doi.org/10.35310/jass.v1i02.232.
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To be able to manage and manage company assets efficient, then management requires the function or role of checking diamonds or more known as internal audit. In addition, to get company property / wealth from cheating. Fraud is something that must be prevented by the company so that it does not happen, for that role is needed internal audit in saving company assets from fraud. This research tries to Knowing the implementation of internal audits, overcoming fraud (fraud), and the role of the audit internal fraud preven/tion efforts (Fraud) at PT Pos Indonesia (Persero) Office Center of Bandung. The method used in this research is survey method. Analysis Descriptive data of research results using continuum analysis. Data analysis using contrary to Product Moment. Hypothesis testing using t test. Based on test results Obtained from the conclusion that the implementation of internal audit is good, and the conclusion cheating (fraud) is good. The results of the audit assessment coefficient values when internal with variables overcoming fraud (fraud) of 0.583, included in the category of "moderate" (0.4 - 0.599). T test results indicate that tcount> t table (4,054> 2,037) or hypothesis is accepted. With thus it can be concluded that "Internal Audit has a significant role Fraud prevention efforts (fraud) at PT Pos Indonesia (Persero) Bandung.
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Rahman, Rizqa. "Pengaruh Financial Distress Dan Ukuran Kap Terhadap Kualitas Audit." JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 8, no. 2 (July 1, 2021): 159–66. http://dx.doi.org/10.30656/jak.v8i2.2351.
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Business processes and accounting standards are becoming more complex. The role of public accountants is not optimal in detecting and preventing business continuity problems. The audit opinion has not been able to show the actual condition of the company. Whereas, high quality audits can provide good information in decision making by management, creditors, or investors. This study aims to examine whether using Big 4’s audit service are more excellent than others. Sample in this study is Indonesia State Owned Enterprises that listed in Indonesia Stock Exchange from 2015 to 2018. We use regression test and t- test as analyses technique. We finds that Big 4 have delivered better audit quality than others.
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Siddiqa, M., and R. Haloob. "W145 AN AUDIT OF FETAL FIBRONECTIN TEST." International Journal of Gynecology & Obstetrics 119 (October 2012): S752. http://dx.doi.org/10.1016/s0020-7292(12)61870-0.
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Ruggeri, Mirella. "Alcohol Use Disorders Identification Test (AUDIT). Presentazione." Epidemiologia e Psichiatria Sociale 7, no. 1 (April 1998): 68–69. http://dx.doi.org/10.1017/s1121189x00007132.
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Jati, I. Ketut, and Herkulanus Bambang Suprasto. "Time budget pressure on audit quality with audit structure, independence, and audit supervision as moderating variable." International research journal of management, IT and social sciences 7, no. 6 (October 8, 2020): 21–32. http://dx.doi.org/10.21744/irjmis.v7n6.997.
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The audit quality of the public accounting firm / KAP was questioned as there were several cases of fraud, irregularity, and other unhealthy accounting practices that linked several public companies that had been audited and obtained an unqualified opinion / WTP. Empirical research shows that time budget pressure has an effect on audit quality but is not linear because moderating factors are suspected, including time budget pressure, audit structure, independence, and audit supervision. The purpose of this study was to determine the effect of time budget pressure on audit quality. The population of KAP auditors in Bali Province and the research sample was determined by purposive sampling method. The data collected were tabulated and analyzed using the Moderated Regression Analysis (MRA) technique through the following stages: classical assumption test, model feasibility test (F test), determination coefficient analysis (Ajd. R2), research hypothesis testing (t-test) for both partial and moderating effect. The results of the research show that time budget pressure has a negative effect but not statistically significant on audit quality. Furthermore, audit structure, independence, audit supervision attenuate the negative effects of time budget pressure on audit quality.
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Bertrand, Robert M. M., Arthur J. H. C. Schram, and Eddy H. J. Vaassen. "Understanding Contract Audits: An Experimental Approach." AUDITING: A Journal of Practice & Theory 32, no. 1 (September 1, 2012): 1–31. http://dx.doi.org/10.2308/ajpt-50306.
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SUMMARY A contract audit is a buyer-initiated audit of prices and other conditions, which aims to decrease the information asymmetry between a buyer and a seller. Contract audits are frequently used in monopolistic or oligopolistic markets, as in government procurement. We draw upon three distinct literatures to develop hypotheses (transaction cost theory, the theory of planned behavior, and social preference theory) and test these hypotheses using data obtained in a laboratory experiment. Our results show that contract audits are widely used, a phenomenon that cannot be explained by traditional economic reasoning. Their demand is well explained by the theory of planned behavior, however. Our data show that contract audits decrease transaction costs by increasing the probability of successful negotiations. Audits lead to an increased share of the trade surplus for the buyer, but this increased welfare may be offset by the audit costs. They also yield lower transaction prices.
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Watterson, Jason, B. Gabbe, P. Dietze, A. Bowring, and J. V. Rosenfeld. "Comparing short versions of the Alcohol Use Disorders Identification Test (AUDIT) in a military cohort." Journal of the Royal Army Medical Corps 165, no. 5 (October 18, 2018): 312–16. http://dx.doi.org/10.1136/jramc-2018-001024.
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BackgroundThe Alcohol Use Disorders Identification Test (AUDIT) is widely used for monitoring harmful alcohol consumption among high-risk populations. A number of short versions of AUDIT have been developed for use in time-constrained settings. In military populations, a range of AUDIT variations have been used, but the optimal combination of AUDIT items has not been determined.MethodsA total of 952 participants (80% male), recruited as part of a wider study, completed the AUDIT-10. We systematically assessed all possible combinations of three or four AUDIT items and established AUDIT variations using the following statistics: Cronbach’s alpha (internal consistency), variance explained (R2) and Pearson’s correlation coefficient (concurrent validity).ResultsMedian AUDIT-10 score was 7 for males and 6 for females, and 380 (40%) participants were classified as having a score indicative of harmful or hazardous alcohol use (≥8) according to WHO classifications.A novel four-item AUDIT variation (3, 4, 8 and 9) performed consistently higher than established variations across statistical measures; it explained 85% of variance in AUDIT-10, had a Pearson’s correlation of 0.92 and Cronbach’s alpha was 0.63. The FAST, an established shortened AUDIT variant, together with several other four-item novel variants of AUDIT-10 performed similarly. The AUDIT-C performed consistently low on all measures, but with a satisfactory level of internal consistency (75%).ConclusionShortened AUDIT variations may be suitable alternatives to the full AUDIT for screening hazardous alcohol consumption in military populations. Four-item AUDIT variations focused on short-term risky drinking and its consequences performed better than three item versions.Trial registration numberACTRN12614001332617.
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Benjamin, Samuel Jebaraj, and Kiarash Ehtiat Karrahemi. "A test of audit committee characteristics and free cash flows." Corporate Ownership and Control 10, no. 2 (2013): 611–26. http://dx.doi.org/10.22495/cocv10i2c3art4.
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The study concentrates on audit committee characteristics and their influences on free cash flow. A panel of 120 firms from the trading and services industry from the year 2005 to 2008 is examined. The results show a significant and positive relationship between Audit Committee characteristics (size, independence, frequency of meetings) and free cash flows. These findings suggest that effective audit committee governance leads to availability of higher free cash flows. Our study draws upon the lack of understanding on the impact of audit committee characteristics on free cash flow along the two views; agency theory and pecking order/transaction cost theory and finds support for the later.
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Suarsa, Abin, and Eki Muhamad Nawawi. "PENGARUH RETURN ON ASSETS, DEBT TO ASSETS RATIO, DAN OPINI AUDIT TERHADAP AUDIT DELAY." Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) 1, no. 1 (July 9, 2018): 1–9. http://dx.doi.org/10.31955/jimea.vol1.iss1.pp1-9.
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This research is performed in order to test the influence of the variable ROA, DAR and audit opinion toward Audit Delay to the company of manufactur sector basic industrial and chemical in BEI for periode 2013-2014
Analysis technique used is multi regression and hypothesis test use t-statistic to test coefficient of regression partial.
The analyse result indicate that data ROA and Audit Opinion in partial significant toward Audit Delay. DAR in partial not significant toward Audit Delay. Anova test result show ROA, DAR and Audit Opinion in simultan significant toward AudIt delay.
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Yinger, John. "Evidence on Discrimination in Consumer Markets." Journal of Economic Perspectives 12, no. 2 (May 1, 1998): 23–40. http://dx.doi.org/10.1257/jep.12.2.23.
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Economists have contributed to the measurement of racial and ethnic discrimination in consumption and to the identification of its causes, especially in housing markets and car sales. To test the hypothesis that discrimination exists, economists have turned to regression analysis and to audits, a matched-pair survey technique. Economists also have developed audit-based measures of the incidence and severity of discrimination. Audit studies find continuing high levels of discrimination against minorities in the marketing of available housing and in car prices. Audit studies also find that discrimination can be caused both by economic agents' prejudice and by their search for profits.
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Arianti, Baiq Fitri. "Company Size, Financial Distress And Audit Complexity Against Audit Report Lag." Gorontalo Accounting Journal 4, no. 1 (April 7, 2021): 41. http://dx.doi.org/10.32662/gaj.v4i1.1253.
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The purpose of this study is to measure and test thecompany size, financial distress, and audit complexity on audit report lag either partially or simultaneously. The type of research used is quantitative research with associative methods. The sample method in this study used a purposive sampling technique with a total sample of 7 miscellaneous industry sector companies and petroleum and natural gas obtained from the annual report for 5 years of observation as many as 35 annual reports 2015-2019. The data analysis technique used in this research is descriptive statistical analysis, classical assumption test, multiple regression test, and hypothesis testing with the help of the SPSS version 25 software program. The results of this study indicate that partially company size affects the audit report lag, financial distress variables. it does not affect the audit report lag, and audit complexity has an effect on the audit report lag. Meanwhile, the simultaneous test shows that all independent variables affect the audit report lag.
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Nasyrah Noor, Ice, Eka Pujianthi, and Meuthia Hamun. "EFFECT OF AUDIT EXPERTISE, COMPLIANCE PRESSURE, TASK COMPLEXITY, AND EXPERIENCE ON AUDIT JUDGEMENT." Mega Aktiva: Jurnal Ekonomi dan Manajemen 8, no. 2 (December 23, 2019): 100. http://dx.doi.org/10.32833/majem.v8i2.93.
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This study aims to analyze the effect of audit expertise, compliance pressure, task complexity, and experience on audit judgment. Sampling techniques use in this research is convenience sampling. The sample in this study are 93 respondents in several Public Accounting Firm in Special Capital Region of Jakarta area. This research is using the test of validity, reliability test, multiple linear regression test, F test, and also t-test. Based on the results of the study, shows that the audit expertise, compliance pressure, task complexity, and experience have a positive effect on auditor judgment.
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Sourmeiy, Soulmaz, Ali Mashhadi Khodadadi, Iman Khaki, and Mohammad Taghi Momeni. "Investigating the Role of Audit Time Pressure on Dividend Quality in Companies Listed in Stock Exchange of Tehran." Revista Eletrônica em Gestão, Educação e Tecnologia Ambiental 24 (April 8, 2020): 35. http://dx.doi.org/10.5902/2236117043412.
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The present study investigated the role of audit time pressure on dividend quality in listed companies in Stock Exchange of Tehran. Auditors are often pressured to set time budgets. Due to the increasing importance of audit firms for achieving time budgets as a measure of effectiveness, their difficulties in measuring audit effectiveness, the potential conflict between doing the right things and control costs for high quality audits have intensified. In order to study the aforementioned subject, the statistical population of the audit firms of the member of the Society of Certified Public Accountants within the city of Tehran was determined and the required data were collected from these institutes by random sampling. Durbin–Watson statistic method and correlation with Eviews software were also used to test the research hypotheses. The results indicated that audit time pressure has a significant effect on dividend quality.
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Stewart, Errol G., and Timothy D. Cairney. "Audit report lag and client industry homogeneity." Managerial Auditing Journal 34, no. 8 (September 2, 2019): 1008–28. http://dx.doi.org/10.1108/maj-07-2018-1931.
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Purpose This study aims to examine the association between audit report lag (ARL), the length of time between the fiscal year end and the date the auditors’ report is signed, and client industry homogeneity, a measure of the similarity of operations of members of an industry. Design/methodology/approach Regression models are used to test the significance of industry homogeneity on the ARL, of specialists in homogenous industries on the ARL, and the completion of the audits of homogenous industry clients in the year of tightening Securities and Exchange Commission (SEC) filing deadlines. Findings The evidence suggests that auditors complete audits of clients more quickly in more homogenous industries. The association between ARL and homogeneity is negative, which indicates that auditors are more efficient in audits in homogenous industries. The association between ARL and specialist audits in homogenous industries is also negative. Finally, homogenous industry audits are better able to be completed by the compressed filing dates imposed by the SEC on accelerated and large accelerated filers in 2003 and 2006. Originality/value This study extends recent research on industry homogeneity’s influence on the audit market. By reporting an association between the homogeneity of a company’s industry and the ARL, investors and regulators have additional information to better evaluate the timing and monitor trends in the timing of the audit report dates.
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Kim, Jongkyum, Andreas I. Nicolaou, and Miklos A. Vasarhelyi. "The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag." Journal of Emerging Technologies in Accounting 10, no. 1 (December 1, 2013): 63–88. http://dx.doi.org/10.2308/jeta-50712.
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ABSTRACT Prior research has shown that the implementation of ERP systems can significantly affect a firm's business operations and processes. However, scant research has been conducted on the relationship between ERP implementation and the timeliness of external audits, such as audit report lags. While some of the alleged benefits of ERP are closely related to removing impediments contributing to audit report lags, others argue that the complex mechanisms of ERP systems create greater complexity for control and audit. In this paper, we examine the relationship between ERP implementations and audit report lags. The test results indicate that overall, a firm's ERP implementation is negatively associated with audit report lag. However, this negative association is significant only at the fourth and fifth years after initial ERP implementation. These results imply that the use of ERP systems by client firms may help decrease the audit report lag, but it takes time for the full impact of the firms' accounting systems to be realized.
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Achyarsyah, Padri, and Molina Molina. "Audit Firm Tenure, Audit Firm Size and Audit Quality." Global Journal of Business and Social Science Review Vol. 2(4) 2014 2, no. 4 (October 12, 2014): 69–76. http://dx.doi.org/10.35609/gjbssr.2014.2.4(8).
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Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depicted that audit firm tenure has no significant influence on the audit quality, while the audit firm size has significant influence on the audit quality. Audit quality deteriorate, when the length of the audit firm client engagement is longer. No particular concern to audit firm size since the big audit firm size has extensive training for their staffs and sufficient system in place. Novelty - The study contributes to auditing literature in the areas of audit quality. The length of the audit firm client relationship and audit firm size always rise the contradiction to the audit quality. The audit firm tenure and audit firm size support previous study, additional insight are gained toward in the elections of the audit firm that serves professional services in capital markets. Type of Paper - Empirical Keywords: Audit Firm Tenure; Audit Firm Size; Audit Quality; Auditor
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Aulia, Resya, and Efrizal Syofyan. "Pengaruh Independensi, Pengetahuan Audit Dan Akuntabilitas Audit Terhadap Kualitas Audit." JURNAL EKSPLORASI AKUNTANSI 2, no. 2 (May 20, 2020): 2873–92. http://dx.doi.org/10.24036/jea.v2i2.255.
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This research aims to know and test effect of independency, audit knowledge and accountability to audit quality (empirical study on West Sumatera Provincial inspectorate. This research is quantitative research. The population is APIP who work on West Sumatera Provincial inspectorate. The sample of this research includes 40 internal auditors. The data source is primer data. Data was collected by distributing questionnaire to the West Sumatera Provincial inspectorate. The method of data analysis is multiple regression to examine hypothesis 1, 2 and 3. The result of this research show that: (1) independency do not have a significant impact on audit quality, where t hitung < t tabel is 0,688 < 1,685 or sig 0,496 > 0,05, so hypothesis 1 is not accepted. (2) Audit knowledge do not have a significant impact on audit quality, where t hitung < t tabel is 0,515<1,685 or sig 0,610>0,05, so hypothesis 2 is not accepted. (3) Accountability do not have a significant impact on audit quality, where t hitung < t tabel yaitu 0,563 < 1,685 or sig 0,577 > 0,05, so hypothesis 3 is not accepted.
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Rizqia, Amelia, and Anies Lastiati. "Audit Quality and Tax Avoidance: The Role of Independent Commissioners and Audit Committee's Financial Expertise." Journal of Accounting Auditing and Business 4, no. 1 (January 13, 2021): 14. http://dx.doi.org/10.24198/jaab.v4i1.29642.
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Abstract: This study aims to examine the effect of audit quality on tax avoidance. It further examines whether an independent board of commissioners and the audit committee's expertise affect the relationship between audit quality and tax avoidance. The study observed manufacturing companies listed on the Indonesia Stock Exchange (IDX) and the Malaysia Stock Exchange in 2018. Tax avoidance is measured by abnormal book-tax difference, while audit quality is proxied by Big Four-accounting firm and the audit tenure. The test results show that Big Four firms lower the tax avoidance level done by corporations, but not audit tenure. Furthermore, results also show that the audit committee's financial background weakens the relationship between audit quality and tax avoidance, but not an independent board of commissioners. The results are consistently found in both countries examined. The accounting firm that audits the company's financial statements gives an impact on the displayed actual company value, but not with audit committee's expertise which ineffective in carrying out its supervisory function without an understanding of the company's operational and business activities; thus the diversity of audit committee backgrounds is still needed. Furthermore, regulators should consider adopting a policy related to the estimated useful life of assets to minimise the gaps between accounting regulations and tax regulations
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Lim, Setiadi Alim, and Lilik Indrawati. "Tinjauan Teoritis Efektivitas Pemeriksaan Pajak Di Indonesia." BIP's JURNAL BISNIS PERSPEKTIF 11, no. 1 (January 31, 2019): 37–58. http://dx.doi.org/10.37477/bip.v11i1.14.
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Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In
order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.
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Lim, Setiadi Alim, and Lilik Indrawati. "Tinjauan Teoritis Efektivitas Pemeriksaan Pajak di Indonesia." BIP's : JURNAL BISNIS PERSPEKTIF 11, no. 1 (November 6, 2019): 37–58. http://dx.doi.org/10.37477/bip.v11i1.33.
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Each country can use a tax collection system that varies between countries. Basically, each country can choose one of the tax collection systems, namely between the official assessment system or the self assessment system. On the official assessment system the amount of tax payable and must be paid by the taxpayer is determined by the tax authority. Whereas in the self assessment system the amount of tax payable and must be paid will be calculated, deposited and reported by the taxpayer himself. Most countries in the world use the self assessment system. A country that applies the self assessment system will usually experience problems related to the low level of tax compliance. To increase the level of taxpayer compliance, countries that implement the self assessment system must routinely carry out tax audit actions to test the compliance of taxpayers. In order for the purpose of the tax audit to be achieved, the tax audit must be carried out effectively. Indicators that are usually used to assess the effectiveness of tax audits are compliance from taxpayers. The effectiveness of tax audits is also influenced by several factors that can generally be summarized into 7, namely: organization, organizational independence, taxpayer, tax audit quality, tax auditor, regulation, and management support. This research is intended to see whether the tax audit in Indonesia has been running effectively. The effectiveness of tax audits is evaluated by looking at whether the factors that influence the effectiveness of the tax audit have been included in the tax audit in Indonesia. This research is a library research with a statute approach, conceptual approach, and comparative approach. The results of the study show that from the evaluation of all factors that might influence the effectiveness of tax audits, organizational factors, tax auditors, regulations, and management support from the Directorate General of Taxation have met the criteria for the realization of effective tax audits in Indonesia. But the taxpayer factor, the independence of the organization and the tax audit quality have not supported the realization of an effective tax audit. Then when viewed from the level of taxpayer compliance as an indicator that shows that tax audits have been carried out effectively, tax audits in Indonesia have not been effective, because the level of compliance from taxpayers is only at 62.96% for corporate taxpayers and non-individual taxpayers employees and Compliance Ratio Submission of Annual Income Tax Returns in 2017 only reached 72.64%.
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Kuitunen-Paul, Sören, and Michael Roerecke. "Alcohol Use Disorders Identification Test (AUDIT) and mortality risk: a systematic review and meta-analysis." Journal of Epidemiology and Community Health 72, no. 9 (June 19, 2018): 856–63. http://dx.doi.org/10.1136/jech-2017-210078.
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BackgroundWe summarise the evidence for an association between screening scores from the Alcohol Use Disorders Identification Test (AUDIT) and all-cause mortality.MethodsUsing the Preferred Reporting Items for Systematic Reviews and Meta-Analyses guidelines, prospective cohort studies reporting all-cause mortality risk by AUDIT scores (complete AUDIT-10 or AUDIT-C) were identified through MEDLINE, Embase, PubMed and Web of Science up to September 2016. Risk estimates were pooled using random effects meta-analyses.ResultsSeven observational studies with 18 920 observed deaths among 309 991 participants were identified. At-risk drinking (ie, hazardous/harmful consumption, AUDIT-10 ≥8 and AUDIT-C ≥4) was associated with elevated mortality risk after 2–10 years of follow-up (pooled relative risk (RR)=1.24, 95% CI 1.12 to 1.37) compared with moderate drinking (AUDIT-10=1–7, AUDIT-C=1–3). Compared to past year abstainers (AUDIT=0), moderate drinkers had a lower mortality risk (RR=0.75, 95% CI 0.71 to 0.79) in US Veterans and a similar mortality risk (RR=0.99, 95% CI 0.72 to 1.38) in population-based studies. Most data came from studies among Veterans using the short AUDIT-C in men and showed a dose–response relationship (RR=1.04, 95% CI 1.04 to 1.05 for each AUDIT-C score among drinkers). Data for women and young adults were scarce.ConclusionAUDIT screening scores were associated with mortality risk. The association was differential depending on the population examined, which may be related to prevalence of former drinkers among current abstainers. Due to heterogeneity between studies and the small number of populations examined, generalisability may be limited.
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Craswell, Allen T., and Jere R. Francis. "Pricing Initial Audit Engagements: A Test of Competing Theories." Accounting Review 74, no. 2 (April 1, 1999): 201–16. http://dx.doi.org/10.2308/accr.1999.74.2.201.
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Two competing theories of initial engagement audit pricing are examined empirically. DeAngelo's (1981a) model predicts initial engagement discounts in all settings, while Dye's (1991) model specifically predicts discounting will not occur in settings where audit fees are publicly disclosed. Unlike the United States and most countries, audit fees are publicly disclosed in Australia. Our study examines initial engagement pricing in Australia during a time period when comparable U.S. studies report discounts of 25 percent (Ettredge and Greenberg 1990; Simon and Francis 1988). The Australian evidence finds initial engagement discounting only for upgrades from non-Big 8 to Big 8 auditors. Discounting for upgrades to Big 8 auditors is consistent with economic theories of discount pricing by sellers of higher-priced, higher-quality experience goods as an inducement to purchase when uncertainty about product quality is resolved through buying (experiencing) the goods. The evidence in our study is generally consistent with Dye's (1991) conclusion that public disclosure of audit fees precludes initial engagement discounting and the potential independence problems arising from such discounting.
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Mulyadi, Mulyadi, and Yuniatin TDKW. "Faktor-Faktor Yang Mempengaruhi Pertimbangan Auditor Dalam Mengevaluasi Bukti Audit Pada Kantor Akuntan Publik: Studi Empiris di Jawa Tengah dan DIY." ProBank 3, no. 1 (May 2, 2018): 1–9. http://dx.doi.org/10.36587/probank.v3i1.237.
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This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population in this study is the overall auditor who works in Public Accounting Firm in Central Java and and DIY. The technique in sampling is Purposive Sampling. The sample used in this study is 82 auditors. The research instrument was tested by using validity test and reliability test. As for the classical assumption test used normality test, multicolonierity test, heteroscedasticity test and autocorrelation test. The data of this research were analyzed by multiple linear regression and t test. The result of hypothesis analysis is Persuasion on Client's preference, Pressure of Obedience, Audit Experience and Skepticism individually have a positive and significant impact on Auditor Consideration in Evaluating Audit evidence. The result of test of R2 shows variables of Persuasion on Client's preference, Pressure of Obedience, Audit Experience, Skepticism can give 77.4% influence to Auditor's Consideration in Evaluating Audit Audit, while the rest of 22.6% is influenced by other factors not examined, for example competence , professionalism, and task complexity.Keywords: Auditor's Consideration In Evaluating Audit Evidence, Persuasion on Client Preference, Pressure of Obedience, Audit
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Mulyadi, Mulyadi, and Yuniatin TDKW. "Faktor-Faktor Yang Mempengaruhi Pertimbangan Auditor Dalam Mengevaluasi Bukti Audit Pada Kantor Akuntan Publik: Studi Empiris di Jawa Tengah dan DIY." ProBank 3, no. 1 (May 2, 2018): 1–9. http://dx.doi.org/10.36587/probank.v3i1.237.
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This study aims to provide empirical evidence that: Analysis of Factors Affecting Auditor Consideration in Evaluating Audit Evidence At KAP Central Java and DIY. The research location used is Public Accounting Firm in Central Java and DIY. The population in this study is the overall auditor who works in Public Accounting Firm in Central Java and and DIY. The technique in sampling is Purposive Sampling. The sample used in this study is 82 auditors. The research instrument was tested by using validity test and reliability test. As for the classical assumption test used normality test, multicolonierity test, heteroscedasticity test and autocorrelation test. The data of this research were analyzed by multiple linear regression and t test. The result of hypothesis analysis is Persuasion on Client's preference, Pressure of Obedience, Audit Experience and Skepticism individually have a positive and significant impact on Auditor Consideration in Evaluating Audit evidence. The result of test of R2 shows variables of Persuasion on Client's preference, Pressure of Obedience, Audit Experience, Skepticism can give 77.4% influence to Auditor's Consideration in Evaluating Audit Audit, while the rest of 22.6% is influenced by other factors not examined, for example competence , professionalism, and task complexity.Keywords: Auditor's Consideration In Evaluating Audit Evidence, Persuasion on Client Preference, Pressure of Obedience, Audit
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Dodor, Jean Baptiste Koffi. "Joint provision of external audit and non-audit services: empirical test of alternative hypotheses." International Journal of Critical Accounting 5, no. 4 (2013): 392. http://dx.doi.org/10.1504/ijca.2013.056880.
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Burnett, Leslie, and Leslie Burnett. "An audit of oral glucose tolerance test requests." Medical Journal of Australia 152, no. 11 (June 1990): 607–8. http://dx.doi.org/10.5694/j.1326-5377.1990.tb125394.x.
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Espinosa, María del Mar, Luis Núñez, José Luis Muñiz, Juan Ignacio Lagares, Miguel Embid, and José María Gómez-Ros. "Postal dosimetry audit test for small photon beams." Radiotherapy and Oncology 102, no. 1 (January 2012): 135–41. http://dx.doi.org/10.1016/j.radonc.2011.06.012.
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Moffitt, D. L., L. A. Sharp, and J. E. Sansom. "Audit of Finn Chamber® patch test preparation." Contact Dermatitis 47, no. 6 (December 2002): 334–36. http://dx.doi.org/10.1034/j.1600-0536.2002.470603.x.
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Lestari, Melati Ayu, Sutrisno T, and Aulia Fuad Rahman. "Auditors’ professional commitment, time budget pressure, independence, and audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 6 (October 31, 2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.
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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).