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.
Full textMat, 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.
Full textMat, 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.
Full textThesis (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.
Full textKrauß, 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.
Full textŠvandrlíková, Monika. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.
Full textMikulů, Petra. "Audit zásob, Audit of inventories." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15818.
Full textVečeřa, 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.
Full textCurtis, 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.
Full textHledíková, 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.
Full textGulbinaitė, Gitana. "Veiklos audito profesinės praktikos standartai ir jų taikymo ypatumai Lietuvos Respublikos Aplinkos ministerijos Vidaus audito tarnyboje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2007. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2007~D_20070111_112533-89240.
Full textAny sphere taken to be analyzed today comprises actual questions not only for us but also for the society. Each activity is regulated by certain legal acts and rules; the difference is only in their perfection and quality. Lithuania as an independent country is still very young, therefore the concept of audit and its legal traditions in Lithuania are still ‘children’. Internal audit in the activities of public legal entities (also in the Ministry of Environment of the Republic of Lithuania) do not yet take the right place in an organization. Every activity as the internal audit in public sector depends on which legal base it is regulated. Therefore, this paper deals with the standards of professional practice of internal audit and legal base regulating activities of internal audit of the Ministry of Environment of the Republic of Lithuania. Standards of professional practice of internal audit and their application in the public sector is not only recent and relevant issue (as it was not analysed publicly so far) for the auditors of public sector but also quite topical. One of the claims raised by the European Commission is to run membership funds credibly and effectively - could be implemented via secure system of internal control and audit. In order to implement this aim comprehensive and legal methodological issue – standards of internal audit practice of Lithuania that would sign and correspond to the main requirements for the auditors in the EU are needed. The aim of... [to full text]
Kurt, Ninorta, Yulia Kristensson, and Jasmeet Kaur. "Statutory Audit : Benefits of Maintaining Audits after the Abolishment." Thesis, Jönköping University, JIBS, Accounting and Finance, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1142.
Full textPurpose: The purpose of this research is to explore the reasons behind the abolish-ment of statutory audit in small limited firms in Sweden and to discuss whether it would be beneficial for these firms to still maintain an audit of their business after the abolishment.
Method: As a major part of this research study, qualitative interviews with auditors have been conducted to obtain professional opinion in the subject of inter-est. Previous research are presented to provide a broader perspective of the debate.
Frame of Reference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to aid an under-standing of the relationship between a firm and its stakeholders. Experi-ences from other European Union countries are presented to provide a ba-sis of comparison and discussion. Moreover, advantages and disadvantages of auditing are presented to facilitate a discussion of whether it is beneficial to maintain an audit of small limited firms.
Conclusion: After extensive research the authors have identified and determined the most probable reasons behind the abolishment of statutory audit. The au-thors can after a broad research conclude that the central reasons behind the abolishment are the costs of auditing. Populism and politics, as well as harmonisation motives of the European Union, are also prominent reasons for the abolishment of statutory audit in small limited firms in Sweden.
Highlighting the benefits of auditing illustrates that accomplishing an assur-ance of quality is one of the most essential motives of an audit review. Au-diting may facilitate granting of loans, longer credit periods and loyalty, a credible image of the firm, as a result of business owners providing trust-worthy information to their stakeholders. It can be concluded that it is beneficial for small limited firms to maintain an audit of their business, de-spite the abolishment of statutory audit.
Syfte: Syftet med denna uppsats är att utforska de bakomliggande orsakerna till revisionspliktens avskaffande i små aktiebolag i Sverige och att diskutera hu-ruvida det är fördelaktigt att behålla revision i bolagen efter slopandet.
Metod: För att erhålla en professionell åsikt kring ämnet i fråga, har denna studie till största del bestått av kvalitativa intervjuer med respondenter från revisions-byråer. Tidigare studier är även presenterade för att tillföra debatten ett bre-dare perspektiv.
Referensram: Författarna ger en omfattande beskrivning av redovisning och revision. Intressentmodellen och agentteorin har tillämpats i syfte att underlätta för-ståelsen av relationen mellan företag och dess intressenter. Erfarenheter från andra EU-länder är presenterade för att möjliggöra jämförelse och dis-kussion, dessutom beskrivs för- och nackdelar av revision för att underlätta diskussionen om huruvida det är fördelaktigt att behålla revision i små ak-tiebolag.
Slutsats: Författarna har efter omfattande forskning fastställt de troligaste orsakerna till slopandet av revisionsplikten i små aktiebolag. Sammanfattningsvis kan författarna hävda att huvudorsakerna till avskaffandet är kostnaden av att upprätthålla revision. Populism, politik och EU:s harmoniserande strävan är ytterligare framträdande anledningar till slopandet av revisionsplikt i små ak-tiebolag i Sverige.
Att erhålla en kvalitetsstämpel är den främsta fördelen med revision. Dessutom kan revisionen underlätta beviljande av lån, längre kredittider, bi-dra till ökad pålitlighet och trovärdighet av bolaget. Dessa fördelar resulterar från ägarnas pålitliga information som de förser sina intressenter med. Av-slutningsvis kan man påstå att det är gynnsamt för små aktiebolag att behål-la revision även efter slopandet.
Al-Shaheen, Hussam, and Hanglu Bai. "The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21220.
Full textSmola, Martin. "Audit aplikačních systémů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10378.
Full textPersson, Elin, and Milla Näsström. "Performance Audits : A study of the factors affecting audit impact in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297948.
Full textMuchačiova, Gražina. "Valstybinio finansinio audito reikšmė ir būtinumas Lietuvoje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2014~D_20140128_134834-98849.
Full textMaster‘s thesis analyses the essence of state financial audit and implementation methods, explore the state financial audit reports and provides suggestions how to improve the efficienty of the financial audit. The first part of the thesis analyses the theoretical aspects of public financial audit concept, objectives, targets and legal regulation. The audit disclose the significance and necessity of its impact on public finance management. The second part explains the state financial audit methods of explementation, audit entities, value of audit reports. The third part describes the methodology of the research, analyses the state financial audit reports and conclusions are drawn.
Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services." Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.
Full textKreivi, Tommy, and Christian Skenberg. "Statutory Audit : Do banks benefit from statutory audit?" Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-640.
Full textAbstract
Problem In Sweden, there is currently a debate concerning statutory audit. Different stakeholders debate whether the government should change the legis-lation concerning statutory audit for limited companies below a certain size. A study made by Thorell & Norberg (2005) and other researchers are of the opinion that banks are positive toward statutory audit. We find it very reasonable for banks to have this positive opinion, but we ask ourselves if the importance of the statutory audit is so great that it is reason enough for the banks to be an influential part in the ongoing debate.
Purpose The purpose of the thesis is to contribute to the debate regarding statutory audit for small limited companies by studying the argument that banks and credit processes benefit from statutory audit.
Method This study was conducted through a qualitative method. The data was collected by interviewing representatives from three banks. We investigated and compared the process of granting credits for unregistered firms, partnerships and small limited companies. This means that we compared credit processes for companies that are under the regulation of statutory audit and companies that are not.
Conclusions Based on this study, we agree with Thorell & Norberg (2005), that banks positive attitudes towards statutory audit is based on convenience rather than real benefits. Banks can conduct the same research for small limited companies, as for unregistered firms and partnerships. The personal responsibility for unregistered firms and partnerships is no defence in keeping the statutory audit, because it is of minor importance. As the bank representatives in this study do not know what an audit consist of, we can see no reason for them to say that the statutory audit should be kept. An auditor’s advice can create benefits for the company that is greater than the cost of the audit, but we can not see why the statutory audit should be kept because of this. Company representatives can hire an auditor or an-other advisor whenever he/she wants. Based on the results from this study, we can see no reason to keep the statutory audit for small limited companies, from a bank perspective.
Sammanfattning
Problem I Sverige pågår en debatt om revisionsplikten. Olika intressenter debatte-rar om regeringen ska ändra lagstiftningen om revisionsplikt för aktiebo-lag under en viss storlek. En studie av Thorell & Norberg (2005) och andra studier visar att banker är positivt inställd till revisionsplikten. Vi anser det vara rimligt att bankerna har denna positiva inställning, men vi ifrågasätter om revisionsplikten är så viktig för bankerna så att de kan vara en inflytelserik aktör i debatten.
Syfte Syftet med denna uppsats är att bidra till debatten angående revisionsplikten för små aktiebolag genom att undersöka argumentet att banker och kreditgivningsprocesser gynnas av revisionsplikt.
Metod Studien genomfördes genom en kvalitativ metod. Data insamlades genom intervjuer med tre banker. Vi undersökte och jämförde kreditgivningsprocessen för enskilda firmor, handelsbolag och små aktiebolag. Det innebär att vi jämförde kreditprocessen för både företag som har revisionsplikt på sig och de som inte har det.
Slutsats Baserat på denna studie, så håller vi med Thorell & Norberg (2005), att bankernas positive inställning till revisionsplikten är baserad på bekvämlighet istället för riktig nytta. Banker kan genomföra samma undersökningar på små aktiebolag som på enskilda firmor och handelsbolag. Bristen på personaligt betalningsansvar i aktiebolag ingen ursäkt för att behålla revisionsplikten, då den enligt bankerna är av mindre betydelse. Eftersom representanterna för bankerna i denna studie inte vet vad som innefattas i en revision, så kan vi inte se att de har någon grund att påstå att revisionsplikten ska vara obligatorisk. Råden från en revisor kan skapa större fördelar än vad kostnaden för revisionen är, men vi kan inte förstå varför man ska behålla revisionsplikten på grund av detta. Företagens representanter kan anlita revisorer eller andra rådgivare ändå. Baserat på resultaten från denna studie så kan vi inte någon anledning till att behålla revisionsplikten för små aktiebolag, ur ett bankperspektiv.
Lakhe, Shrestha Biswas Kaji, and Honey Htun Wai. "Audit from Audit Exempted Small and Medium-sized Entities (SMEs) in Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45502.
Full textSinha, Arunesh. "Audit Games." Research Showcase @ CMU, 2014. http://repository.cmu.edu/dissertations/487.
Full textGuts, I. D., and I. Y. Savchenko. "Ecological audit." Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/11651.
Full textČevelová, Petra. "Marketingový audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221533.
Full textHlísta, Juraj. "Reaktivní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237105.
Full textStudzinski, Radim. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-474.
Full textŠilhán, Josef. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9358.
Full textStoilov, Martin. "Audit outsourcingu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-19136.
Full textŠevcovicová, Lucie. "Finanční audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76647.
Full textŽakarovská, Katarína. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113514.
Full textĎurkovic, Michal. "Interný audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114252.
Full textSamuelová, Barbora. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114547.
Full textDrdáková, Kristýna. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151511.
Full textAmbros, Lukáš. "Audit banky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165616.
Full textUdženija, Edvard. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193665.
Full textHrazdira, David. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-372193.
Full textSedláčková, Jana. "Interní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241537.
Full textMiesler, Zdeněk. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409870.
Full textPeichl, Petr. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409872.
Full textMiskos, Jan. "Audit pohledávek." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224781.
Full textKořista, Ján. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240419.
Full textCarrington, Thomas. "Framing audit failure : four studies on audit quality discomforts /." Stockholm : Stockholm University : School of Business, Stockholm University [distributör], 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-7124.
Full textTepalagul, Nopmanee. "Audit completion phase: determinants and implications for audit quality." Thesis, Boston University, 2012. https://hdl.handle.net/2144/12650.
Full textThis study provides evidence on the audit completion phase, the period between the end of the auditor's fieldwork for a client and the release of the audit report. The audit completion phase has generally been unexplored by the existing literature. Using a unique setting that arises from the enforcement of a recent auditing standard on audit documentation, I infer the time that auditors spend during the completion phase and investigate the determinants and the implications for audit quality of this last audit phase. First, I explore the determinants of audit completion phase. I find that operational complexity, financial or mining industry membership, litigation risk, financial risk, auditor size, and client importance influence audit completion time. Of particular note is that completion time spent on financial firms increases in recent years, causing an increase in total audit lag. Similarly, control risk and having a December fiscal year-end increase completion time as well as lengthen overall audit lag. There is also some evidence, mostly for non-accelerated filers, that completion time increases with the magnitude of impairment expense. For accelerated filers, audit completion times are shorter if the audit office has fewer clients. Second, I explore whether the audit completion phase adds value to the audit. Results generally indicate that longer completion time increases for problematic clients, as reflected in future restatements. I also find in an additional test, however, that longer completion time is associated with lower likelihood of restatements in some accelerated filers. This suggests that a longer time spent during the last phase of audit may actually be beneficial for large firms with tight reporting deadlines.
Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
Full textRyznerová, Magda. "Vývoj auditorské profese." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81909.
Full textJamil, Nurul Nazlia. "The effects of politically connected audit committees on audit fee and audit process : evidence in Malaysia." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-effects-of-politically-connected-audit-committees-on-audit-fee-and-audit-process-evidence-in-malaysia(15096026-5152-49e5-97fe-7ef52cafd8fb).html.
Full textGIERTL, Jakub. "IT audit jako podpora finančního auditu." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-261066.
Full textChun-ChanYu and 余駿展. "Audit Office Capacity, Audit Pricing, and Audit Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/223vj9.
Full text國立成功大學
會計學系
106
Resorting to the economics concept of opportunity cost, this study explains and tests the association between unused capacity pertaining to normal audit tasks and audit pricing, and investigate if there exists any factors that moderate this association. The empirical results verify that my measures of unused capacity for city offices are negatively associated with audit fees, and the relation holds for both Big 4 and Non-Big 4 auditees. Furthermore, the association is magnified when bidding on new clients due to enhanced competition. This study also finds that the negative association is driven by small- and medium-size city offices, or audit offices with less industry expertise, which may indicate that larger and city-level industry leader offices may be more reluctant to consider unused capacity when pricing audit fees due to the potential pressure from auditees to compare audit fees, protection of brand perception, and efforts to signal a reputation of higher audit quality, or they are better able to manage unused capacity. However, using unused capacity to proxy for auditors’ pressure, this study does not find consistent evidence that higher unused capacity is associated with better audit quality, which may indicate that my measures cannot accurately represent the pressure that individual auditors face and/or that quality control and firm-wide consultation mechanisms function to some extent in assuring uniform audit quality.
Kořínková, Eva. "Audit a personální audit." Master's thesis, 2004. http://www.nusl.cz/ntk/nusl-367223.
Full textZeng, June-Wei, and 曾峻緯. "Audit Committee and Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77410376988801192421.
Full text國立雲林科技大學
會計系研究所
100
This study examines whether the establishment of audit committees would contribute the audit quality and whether the longer the establishment of audit committees the better oversight effects. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange with fiscal year ends between 2008 and 2010. The final sample consists of 2,155 firm years. The audit quality is proxied by the issuance of non standard unqualified opinions. In addition, I test the association between the length of audit committee establishment and audit quality. Empirical results indicate that the establishment of audit committees is not positively associated with audit quality and the length of audit committee establishment is negatively associated with audit quality. The results imply that audit opinions may be compromised between auditors and audit committee.
Chiu, Wei-Ting, and 邱偉婷. "Non-Audit Service, Audit Firms'' Industry Specialization and Audit Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/9a4hze.
Full text銘傳大學
會計學系碩士班
97
The paper examines whether auditors compromise their auditor quality when they provide audit and non-audit services simultaneously to their clients, and whether it likely to mitigate the adverse effects of NAS when audit firms are industry specialized. Our sample used 6977 observations of Taiwan TSE and OTC firms from 2002 to 2007. The results show there is a significant positive association between non-audit services and abnormal accruals, which suggest that the provision of non-audit services by auditors will more likely to allow client to have higher degree of earning management. However, the provision of non-audit services by the industry specialists could constrain earning management and mitigates the adverse effects of non-audit services on auditor quality.
Wang, Yi-Feng, and 王溢鋒. "Auditor Industry Specialization, Audit Experience, Audit Tenure, and Audit Opinion." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30950916190433690411.
Full text亞洲大學
會計與資訊學系碩士班
101
This research is to investigate the effect of the auditor industry specialization, audit experience, audit tenure on going-concern opinion. Certified public accountants issue the audit-reports that influence the reliability and availability of the financial statements. In the past, many researches on the qualities of audits and the opinions of audits focus on the independence or the expertise of the audits. This research has taken the expertise and independence of the audits into account and the influence on the audit opinion, and the companies with not good financial report in Taiwan Stock Exchange from 2000 to 2009 are the objects of the study. SPSS software is used to analyze the industry specialization, audit experience, and tenure on audits and accounting firms and to know whether to increase accuracy of the audit reports. The results show that level accounting firms and accountant industry with specialization would provide their doubt opinions for the clients who will continue to operate. In the empirical results on audit experience show that the audits have more experience on audit experience, they have much doubt on issuing the continuing operation; the longer tenure the audits have, they would have much doubt on issuing the continuing operation on the poor financial clients.