Literatura académica sobre el tema "Auditors' reports"
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Artículos de revistas sobre el tema "Auditors' reports"
Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection". Current Issues in Auditing 11, n.º 1 (1 de septiembre de 2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.
Texto completoFakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports". Journal of Islamic Accounting and Business Research 11, n.º 3 (2 de enero de 2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.
Texto completoBrouwer, Arjan, Peter Eimers y Henk Langendijk. "The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements". Maandblad Voor Accountancy en Bedrijfseconomie 90, n.º 12 (15 de diciembre de 2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.
Texto completoFakhfakh, Mondher. "The harmonization of audit reports of Islamic banks". Journal of Islamic Accounting and Business Research 8, n.º 2 (10 de abril de 2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.
Texto completoFarah Freihat, Abdel Razaq, Ismail Hamad Al-Shaar y Ayda Farhan. "Code of ethics for professional accountants and change the external auditor: A study of the emerging markets". Corporate Ownership and Control 18, n.º 3 (2021): 201–12. http://dx.doi.org/10.22495/cocv18i3art16.
Texto completoSon, Myungsoo, Hakjoon Song y Youngkyun Park. "PCAOB Inspection Reports and Shareholder Ratification of the Auditor". Accounting and the Public Interest 17, n.º 1 (1 de mayo de 2017): 107–29. http://dx.doi.org/10.2308/apin-51802.
Texto completoKrishnan, Jagan y Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report". AUDITING: A Journal of Practice & Theory 24, s-1 (1 de diciembre de 2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.
Texto completoPobrić, Amira. "Emphasis of Matter paragraph in auditor's reports on financial statements of listed companies in Bosnia and Herzegovina". Ekonomski izazovi 13, n.º 25 (2024): 45–56. http://dx.doi.org/10.5937/ekoizazov2425043p.
Texto completoMediawati, Elis. "The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports". International Journal of Business, Law, and Education 4, n.º 2 (30 de noviembre de 2023): 1270–81. http://dx.doi.org/10.56442/ijble.v4i2.316.
Texto completoGoicoechea, Estibaliz, Fernando Gómez-Bezares y José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users". International Journal of Financial Studies 9, n.º 2 (29 de abril de 2021): 25. http://dx.doi.org/10.3390/ijfs9020025.
Texto completoTesis sobre el tema "Auditors' reports"
Reynolds, John Kenneth. "The impact of objectivity on the auditors reporting decisions : an office-level analysis /". free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9953890.
Texto completoWang, Xinhan. "Earnings management, audit opinion and auditor location /". access full-text, 2005. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis-r.pl?mphil-ac-b19885763f.pdf.
Texto completo"Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)
Morton, Anja Marketta. "Audit service quality : an empirical investigation". Phd thesis, Faculty of Economics, 1998. http://hdl.handle.net/2123/5305.
Texto completoSena, Sandra Regina Siqueira de. "Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007". Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/885.
Texto completoFundo Mackenzie de Pesquisa
The primary goal of this study is to verify whether there have been any changes in the reports issued by independent auditors after the adoption of Act Number 11638/2007. The sample is composed of non-financial listed companies whose shares are traded on the Bovespa (São Paulo Stock Exchange) with released Financial Statements in the period between 2006 and 2009, totaling 449 companies with 1.796 observations, whose data was extracted from the database of the CVM (Brazilian Securities and Exchange Commission). The auditors reports were analyzed as divided among the Big Four auditing firms, i.e., Deloitte Touche Tohmatsu;Ernst & Young; PricewaterhouseCoopers and KPMG, and the Non Big Four representing the other auditing firms. The conclusion was that the contents of the auditors reports maintained the same standards along the four fiscal years considering the following types of reports:unqualified; qualified; disclaimer of opinion and adverse opinion. Particular attention was given to the utilization of emphasis paragraphs which may be found in unqualified and qualified reports pointing out that the observations therein contained referred several times to uncertainties which would not have had any impact on the financial statements. It was also identified that the majority of the open capital companies chose to hire the Big Four during the period analyzed, moreover, the Non Big Four appeared to be more conservative, because they presented a significantly higher level of observations as compared with the Big Four.The collected data suggested that the Non Big Four have greater independence in the development of their auditing work, expressing their opinion in a more forceful manner, even if unfavorable to the audited company. However, we must question whether the Big Four issue almost all their opinions as unqualified because the companies hiring them are large corporations and, consequently, have more strict requirements through their audit committees with the necessary internal controls, or if the Big Four are, apparently, more dependent on their contracting companies thus suffering pressure to issue unqualified opinion reports due to agency conflicts, since the hiring company is responsible for the fees paid to the audit firms.
O presente estudo teve como objetivo principal verificar se houve alteração nos pareceres emitidos pelas auditorias independentes após adoção da Lei 11.638/2007. A amostra foi composta por companhias abertas, não financeiras, com ações negociadas na Bovespa, as quais apresentaram Demonstrações Contábeis no período de 2006 a 2009, totalizando 449 empresas geradoras de 1.796 observações, cujos dados foram extraídos do banco de dados da CVM Comissão de Valores Mobiliários. Foi realizada uma análise de conteúdo nos pareceres de auditoria, segregados entre firmas de auditoria Big Four, ou seja, Deloitte Touche Tohmatsu; Ernst & Young; PricewaterhouseCoopers e KPMG, e Non Big Four, que representaram as outras empresas de auditoria. Constatou-se que o conteúdo dos pareceres de auditoria manteve o mesmo padrão ao longo dos quatro exercícios analisados, considerando os tipos de pareceres: sem ressalvas; com ressalvas; com abstenção de opinião e com parecer adverso. Observou-se vasta utilização dos parágrafos de ênfase, que podem constar em pareceres com, ou sem ressalvas, destacando que as observações neles contidas se referiam muitas vezes a incertezas que não trariam impacto nas demonstrações contábeis. Identificouse,também, que a maioria das companhias abertas optou pela contratação das Big Four durante o período analisado, e, ainda, que as firmas de auditoria Non Big Four se mostraram mais conservadoras, pois apresentaram um nível de observações em seus pareceres, significativamente, superior as das Big Four. Os dados sugerem que as Non Big Four têm mais independência na realização do trabalho de auditoria, pois expressaram sua opinião de forma mais contundente ainda que desfavorável à companhia auditada. No entanto,vale questionar se as Big Four emitem quase a totalidade de seus pareceres sem ressalva,porque as companhias que as contratam são grandes corporações e, consequentemente,possuem um regime de governança mais rigoroso através da existência de comitê de auditoria com os devidos controles internos, ou se as Big Four têm, aparentemente, maior dependência das companhias que as contratam e sofrem pressão para que seus pareceres sejam emitidos sem ressalvas devido ao conflito de agência, já que a companhia contratante é responsável pelos honorários das firmas de auditoria.
Singtokul, Ong-Ard. "Experience, episodic knowledge and judgment in an audit committee member task: experimental evidence". Diss., Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34663.
Texto completoFok, Davy Nai Hung. "A study of the form and content of investigating accountants' reports in prospectuses". Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36281/1/36281_Fok_1995.pdf.
Texto completoWallin, David Ernest. "Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination". Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.
Texto completoMoroney, Robyn Ann Accounting Australian School of Business UNSW. "An investigation and comparison of the decision-making process used by industry specialist and other auditors". Awarded by:University of New South Wales. Accounting, 2003. http://handle.unsw.edu.au/1959.4/19242.
Texto completoPerry, Suzanne M. "A Reexamination of the Dilution of Auditor Misstatement Risk Assessments: An Experimental Study of the Impact of Client Information Type, Workload, and PCAOB Guidance on Dilution". Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc848096/.
Texto completoChrityakierne, Kamolmett. "Properties of Key Audit Matters: Determinants and Impacts on the Capital Market". Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29913.
Texto completoLibros sobre el tema "Auditors' reports"
Guy, Dan M. Auditors' reports. Washington, D.C: Tax Management Inc., 2006.
Buscar texto completoCutler, Sally F. Designing and writing message-based audit reports. Altamonte Springs, Fla: Institute of Internal Auditors, 2001.
Buscar texto completoBoard, Auditing Practices. Auditors' reports on financial statements. London: Auditing Practices Board, 1992.
Buscar texto completoFalls, Chambers & Co., ed. Township of West Nissouri provincial government audit: Report of special inspection : audit and examination of the books, accounts, vouchers and moneys of the Municipal Corporation of the Township of West Nissouri, in the County of Middlesex, Province of Ontario, December 31, 1914. [Toronto?: s.n., 1996.
Buscar texto completoBoard, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.
Buscar texto completoAlcaide, Teresa Carmen Herrador. El informe de auditoría financiera de las cuentas anuales como conclusión y objetivo del trabajo del auditor: Un estudio empírico para la Comunidad Autónoma de Madrid. Madrid: Consejo Económico y Social, Comunidad de Madrid, 2002.
Buscar texto completoBoard, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.
Buscar texto completoSteiner, Bertram. Der Prüfungsbericht des Abschlussprüfers: Bedeutung, Inhalt und Entwicklung eines "adressatenbezogenen" Prüfungsberichts gemäss [Paragraph] 321 HGB als Grundlage für die Unternehmenskontrolle und -führung, zugleich ein Plädoyer für eine prüfungsbezogene Beratung durch den Abschlussprüfer. Köln: Otto Schmidt, 1991.
Buscar texto completoManiak, Angela J. Presenting audit results: Logic, content, and form. Altamonte Spring, Fla: Institute of Internal Auditors, 1985.
Buscar texto completoCraswell, Allen. Audit qualifications in Australia, 1950 to 1979. New York: Garland Pub., 1986.
Buscar texto completoCapítulos de libros sobre el tema "Auditors' reports"
Kend, Michael, Giulia Leoni, Cristina Florio y Silvia Gaia. "New audit reports". En Statutory Audits in Europe, 40–54. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-3.
Texto completoQushtom, Thaer Faisal Abdelrahim, Fuad Suleiman Al-Fasfus, Hamza Mohammad Ibrahim Alshawahneh y Ahmad Marei. "Exploring the Expected Moderating Effect of COVID-19 on the Effectiveness of ISA 520 - Analytical Procedures - on the Quality of Auditors’ Reports in Jordan". En Explore Business, Technology Opportunities and Challenges After the Covid-19 Pandemic, 1395–404. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08954-1_121.
Texto completoLöw, Edgar y Reinhard Heyd. "Audit Opinion and Auditor’s Report". En The Audit Failures of the Wirecard Scandal, 139–44. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-59854-8_9.
Texto completoZheng, Nanning. "“Cognitive Computing of Visual and Auditory Information”: State of the Art". En Reports of China’s Basic Research, 29–40. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-3228-3_2.
Texto completoJanssens, J. "Chapter 18. Report and Data Audits". En Good Clinical, Laboratory and Manufacturing Practices, 249–62. Cambridge: Royal Society of Chemistry, 2007. http://dx.doi.org/10.1039/9781847557728-00249.
Texto completoAsbury, Stephen. "Write the Audit Report and Follow Up". En Health and Safety, Environment and Quality Audits, 301–20. 4a ed. Boca Raton: CRC Press, 2023. http://dx.doi.org/10.1201/9781003364849-11.
Texto completoRahayu, Ruci Arizanda, Wiwit Hariyanto y Yuanis. "Understanding the Impact of Auditor Reputation on Audit Report Lag". En Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022), 338–49. Paris: Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-052-7_38.
Texto completoShinjo, Yukiko, Yulian Jin y Kimitaka Kaga. "Cochlear Implantation for a Child with Auditory Nerve Disease: a Case Report". En Neuropathies of the Auditory and Vestibular Eighth Cranial Nerves, 77–82. Tokyo: Springer Japan, 2009. http://dx.doi.org/10.1007/978-4-431-09433-3_9.
Texto completoRoyal, Patricia D. "Inspections and Final Report Audits for Environmental Studies". En ACS Symposium Series, 75–82. Washington, DC: American Chemical Society, 1988. http://dx.doi.org/10.1021/bk-1988-0369.ch012.
Texto completoWelc, Jacek. "Evaluation of Financial Statement Reliability and Comparability Based on Auditor’s Opinion, Narrative Disclosures and Cash Flow Data". En Reading Between the Lines of Corporate Financial Reports, 139–68. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_5.
Texto completoActas de conferencias sobre el tema "Auditors' reports"
Yiannoulis, Yiannis y Dimitrios I. Vortelinos. "The importance of quality in the relation between external auditing and governance: The case of Greece". En Corporate governance: Participants, mechanisms and performance. Virtus Interpress, 2024. http://dx.doi.org/10.22495/cgpmpp5.
Texto completoJakovljević, Nemanja y Veljko Dmitrović. "AI and Internal Audit, Reporting Transformation". En 43rd International Conference on Organizational Science Development. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.fov.3.2024.27.
Texto completoArežina, Nada, Vule Mizdraković y Ljiljana Jeremić. "THE ANALYSIS OF AUDITORS’ REPORTS IN RELATION TO THE CLIENTS’ SOLVENCY LEVEL". En FINIZ 2015. Belgrade, Serbia: Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-88-91.
Texto completoIachimovschi, Anatolie. "Dealing With Key Audit Matter Assertions In The Context Of Reporting Engagements". En 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.36.
Texto completoStojanović, Jovana y Milica Đorđević. "Do Audit Opinions Affect Earnings Persistence?" En Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.s.p.2022.71.
Texto completoSchuett, Jonathan H., Riley J. Winton, Jared M. Batterman y Bruce N. Walker. "Auditory weather reports". En the 9th Audio Mostly. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2636879.2636898.
Texto completoBozhinovska Lazarevska, Zorica, Marina Trpeska, Atanasko Atanasovski y Ivan Dionisijev. "AUDIT PROFESSION IN THE SHADOW OF THE COVID -19 - A PERCEPTION OF AUDITORS IN REPUBLIC OF NORTH MACEDONIA". En Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0006.
Texto completoBuboi (Danaila), Angelica. "THE AUDITOR'S ROLE IN CORPORATE SUSTAINABILITY REPORTING". En 23rd SGEM International Multidisciplinary Scientific GeoConference 2023. STEF92 Technology, 2023. http://dx.doi.org/10.5593/sgem2023/5.1/s23.82.
Texto completoMiserciu, Iulian. "Audit of European Structural and Investment Funds, a Component of the Management and Control System". En G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/10.
Texto completoNees, Michael A., Joanna Harris y Peri Leong. "How Do People Think They Remember Melodies and Timbres? Phenomenological Reports of Memory for Nonverbal Sounds". En The 23rd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.068.
Texto completoInformes sobre el tema "Auditors' reports"
Ingle, Aaron, Mithra Moezzi, Loren Lutzhenhiser, Zac Hathaway, Susan Lutzenhiser, Joe Van Clock, Jane Peters, Rebecca Smith, David Heslam y Richard C. Diamond. Behavioral Perspectives on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision Making. Office of Scientific and Technical Information (OSTI), julio de 2012. http://dx.doi.org/10.2172/1174158.
Texto completoMas’ud, Abdulsalam, Sani Damamisau Mohammed y Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, agosto de 2023. http://dx.doi.org/10.19088/ictd.2023.031.
Texto completoUnzeta, Bruno Bueno, Jan de Boer, Ruben Delvaeye, Nikodem Dernegowski, Bertrand Deroisy, Bertrand Deroisy, Marc Fontoynont, Bruce Norman y Daniel Neves Pimenta. User Interfaces. Editado por Marc Fontoynont. IEA SHC Task 61, febrero de 2021. http://dx.doi.org/10.18777/ieashc-task61-2021-0004.
Texto completoOwens, C. M. Multifamily Energy Auditor Job/Task Analysis and Report: September 2013. Office of Scientific and Technical Information (OSTI), septiembre de 2013. http://dx.doi.org/10.2172/1107442.
Texto completoDoD Office of Inspector General. Independent Auditors Report on the Attestation of the Existence, Completeness, and Rights of the Armys Real Property. Fort Belvoir, VA: Defense Technical Information Center, septiembre de 2015. http://dx.doi.org/10.21236/ad1001814.
Texto completoDoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control Program Activities. Fort Belvoir, VA: Defense Technical Information Center, enero de 2016. http://dx.doi.org/10.21236/ad1004877.
Texto completoDoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Performance Summary Report of the Funds Obligated for National Drug Control Program Activities. Fort Belvoir, VA: Defense Technical Information Center, enero de 2016. http://dx.doi.org/10.21236/ad1004878.
Texto completoBeiker, Sven, ed. Unsettled Issues Regarding Visual Communication Between Automated Vehicles and Other Road Users. SAE International, julio de 2021. http://dx.doi.org/10.4271/epr2021016.
Texto completoHorst, B., P. Jacobs y S. Pierce. Phase II Audit Report - Energy & Water Audits of LLNL Facilities. Office of Scientific and Technical Information (OSTI), agosto de 2005. http://dx.doi.org/10.2172/900127.
Texto completoLoewen, J. M., M. D. Levine y J. F. Busch. ASEAN-USAID Buildings Energy Conservation Project. Final report, Volume 3: Audits. Office of Scientific and Technical Information (OSTI), junio de 1992. http://dx.doi.org/10.2172/10167947.
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