Tesis sobre el tema "Financial statement audit (Malaysia)"

This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how corporate governance mechanisms such as audit committee and IA unit attributes may affect IA contribution to the financial statement audit. Also, the results of prior studies on the link between IA contribution to the financial statement audit and audit fees are mixed and inconclusive. Furthermore, there is limited empirical evidence in this area from emerging economy countries, with relatively less developed capital markets such as Malaysia. The underlying theme throughout this thesis is that corporate governance mechanisms i.e., audit committee and IA characteristics have the potential to affect the efficiency of the IA unit thus leading to greater contribution of IA to financial statement audits. Specifically, the thesis argues that certain characteristics of audit committees such as the independence of audit committee members from the management, audit committee members' experience and knowledge in accounting, auditing and finance and their level of interactions with the chief internal auditor have the potential to increase the contribution of IA work to financial statement audits. Likewise, it is also postulated that characteristics of the IA function such as their size and prior experience of their staff in auditing are likely to improve the level of efficiency and hence, encourage greater contribution of IA to the external audit work. Finally, due to the saturation of the audit services market coupled with significant competition among public accounting firms, it is also predicted that the contribution of IA work is increasingly viewed as a potential means of improving external audit efficiency (i.e. by reducing time and effort), leading to lower audit fees. Seven (7) hypotheses are tested in this study based on Malaysian data during 2003. Data collection adopted a multi approach with three (3) key sources of data: a questionnaires survey, in-depth interviews and publicly available data from annual reports. The data collection process involved a mail survey addressed to the chief internal auditors of companies listed on the Kuala Lumpur Stock Exchange (KLSE) Main Board. Five-hundred and two questionnaires (502) were mailed and a total of 101 (20.03%) responses were returned, of which 76 (17.9%) were useable. In addition, in-depth interviews were conducted with 11 chief internal auditors selected from various industries which were also listed on the KLSE Main Board. Finally, publicly available data from annual reports were utilized. The study makes a number of contributions. First, it provides empirical evidence on the impact of audit committee characteristics on IA contribution to financial statement audits. In particular, the study supports a positive relationship between IA contribution to the financial statement audit and three (3) dimensions of audit committee characteristics namely the proportion of independent audit committee members, the extent of audit committee members' experience and knowledge in auditing, accounting and finance, and the frequency of meetings between the chief internal auditor and the audit committee. This suggests that a high proportion of independent audit committee members with experience and knowledge in accounting, auditing and finance is able to enhance the efficacy of the IA function and thus, encourages external auditors to rely more on the IA function. The results support the earlier predictions that more frequent meetings conducted between audit committees and the chief internal auditor leads to higher extent of IA contribution to the financial statement audit. Further, findings of this study also provides support for the positive relationship between the characteristics of the IA function, namely the size of the IA function and the proportion of staff with prior experience in auditing and IA contribution to the financial statement audit. The results suggest that internal auditors contribute more to the financial statement audit when the size of the IA function is larger and when the proportion of IA staff with prior experience in auditing is higher. Finally, the second model tests for a negative relationship between IA contribution to the financial statement audit and audit fees. However, the results did not yield a significant relationship between these two variables. Further clarifications for this result were derived from the interviews with the chief internal auditors. Specifically, it appears that any saving in time and effort due to the contribution of IA to financial statement audits may possibly be used by external auditors to expand their investigations into other more complex areas that require greater attention from them. Other findings from the interviews also suggest that audit committees play an important role as communication facilitators between the IA staff and management, especially by providing a candid forum for IA staff to express their opinions as well as supporting IA staff's recommendations based on their findings during audit investigations. Further, the leadership role of the audit committee also tends to assist the internal auditors to better communicate with management and to ensure that management will act upon the internal auditor's recommendations. In conclusion, the findings may have some implications for regulators and others concerned with establishing guidelines and listing rules pertaining to audit committee effectiveness especially in developing countries. Furthermore, this study also contributes to the literature on how an IA unit's resourcing has implications for IA contribution to the financial statement audit. While the current professional standards (i.e., ISA 610, SAS 65, and AUS 604) view IA as a substitute for external audit, such professional standards also require external auditors to evaluate the quality of IA unit before relying on the work of IA or accept the contribution of IA to the financial statement audit. As such, this study provides evidence on the potential impact that audit committees and IA units may have on such contribution of IA to the financial statement audit.

This thesis studies dysfunctional audit behaviour in the Malaysian context; to date, no previous study has examined this issue. Within this context, the thesis sets outto accomplish two main goals: (1) to investigate the factors contributing to dysfunctional audit behaviour, and (2) to examine whether audit firm, audit team and individual factors affect dysfunctional audit behaviour. This study was carried out to coincide with the Practice Review currently undertaken by the Malaysian Institute of Accountants (M.I.A.), while the current incidence of auditing and accounting scandals in Malaysia provide another factor that prompted this study. The study was conducted in two phases. The first phase, i.e. the pilot study, explored the incidence of dysfunctional audit behaviour; the second phase, i.e. the main survey, investigated and examined the factors contributing to dysfunctional audit behaviour. This study extends earlier studies on dysfunctional audit behaviour by examining three different factors, namely audit firm, audit team and individual factors. Dysfunctional audit behaviours investigated are: acceptance of weak client explanations; superficial review of documents; reduction of standards of work below levels considered reasonable; failure to research an accounting principle, and premature sign off. Results of the pilot study and main survey demonstrate the existence of dysfunctional audit behaviour in Malaysian practices. Unlike earlier studies of dysfunctional audit behaviour, this study involves the use of higher ranking audit personnel in its sample. The study shows that Audit Managers are resorting to some dysfunctional audit behaviour, and that, given their managerial and supervisory roles, the implications of their behaviour could be serious. Respective professional bodies such as the M.I.A. should react to these incidences, since this behaviour could affect audit quality in the long run. Stronger regulations and a greater emphasis on the ethical aspects of such behaviour are suggested. The results suggest that the M.I.A. might seek to have the law, especially the Accountants Act 1967, amended, so that it can investigate its members for suspected dysfunctional behaviour or wrongdoings, instead of waiting for complaints and referrals. In addition, since the incidence of dysfunctional behaviour relates to individual attitudes to formal controls, it is suggested that the management of audit firms should communicate matters relating to audit quality to their personnel at all levels. Implementation of programs to educate personnel at all levels can help the profession and firm to address the phenomenon of dysfunctional audit behaviour, while the introduction of mandatory minimum hours of Continuing Professional Education (CPE) could support this discussion. While such CPE programs can help prevent the occurrence of dysfunctional behaviours, the mechanism that will help most is adherence to audit field work standards together with appropriate supervision.

Poor quality financial statement audits have a negative impact on the information provided to principals and stakeholders that can increase the risk of corporate fraud. The well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. Using agency theory as the conceptual framework, the purpose of this single case study was to determine what strategies client managers and boards can use to facilitate an engagement with an audit firm and effectively carry out their responsibility to provide effective relevant evidence and support for their management assertions as outlined in the engagement letter. The population comprised a census sample of 9 individuals with direct involvement in the audit process within a Connecticut-based organization and its audit firm. Data collection comprised of semistructured interviews and analysis of public and internal documents. Using methodological triangulation, 5 primary themes emerged including communication, documentation, knowledge and experience, character, and procedural. The findings of this study may promote social change by enhancing knowledge of what role management can play in ensuring a high-quality audit. Improved insight to the audit process may promote investor confidence in the financial statements and economic growth through capital spending.

The third sphere of government (Local Government) has been persistently clouded by unfavourable Annual Financial Statement (AFS) audit reports. This results in local government losing credibility and its stakeholders losing confidence in the institutions or municipalities. In-depth analysis of the root cause of this dilemma is an opportunity for the municipality to reorganise its house and redeem its dignity and credibility to its stakeholders through addressing the identified challenges. The importance of the study can be attributed to the need to investigate the root causes of unfavourable audit opinion and recommend possible remedies that can assist municipalities to improve their audit report outcomes which in turn will improve the confidence of its stakeholders. The primary objective of the study was to investigate variables that impact on the audit report outcomes on annual financial statements of the municipalities that are within Alfred Nzo District (AND) Jurisdiction, including Alfred Nzo District Municipality (ANDM). This was achieved through investigating the root causes of the audit report outcomes with specific focus on the relationship that exists between the management role and audit outcomes of the Alfred Nzo District Municipalities. This was measured by the municipality’s leadership, governance, internal controls and human capital management. Convenient sampling was used wherein 150 questionnaires (30 per municipality) were sent out to the selected employees in all the municipalities in the Alfred Nzo District. Out of the questionnaires that were sent out, 103 responses were received. These were analysed to draw findings, conclusion and recommendations. The empirical results of the study revealed that there is strong evidence that leadership, governance and human capital management have a positive influence on the municipality’s AFS audit report outcomes. It also revealed that there is overwhelming evidence that internal controls have a positive influence on the municipality’s AFS audit report outcomes. The study recommends how leadership, governance, internal controls and human capital management must be improved. It also provides future research recommendations to improve this study.

The aim of this thesis is clarification of the importace of financial statement audit, characterization of the auditor's procedure and presentation of a possible fulfillment of these theoretical outputs based on the financial statement audit of a real company.

This thesis deals mainly with internal fraud. In the first section, a definition of fraud is mentioned. The second section briefly describes the internal and external fraud and provides their basic structure. The third section deals with the reasons for committing fraud. The fourth section is concerned with the specific forms of internal fraud which come under the basic groups of corruption, misappropriation of assets and statements manipulation and other forms of fraud which may be between the internal and external fraud. The last section provides examples of large and small accounting examples relating to the internal fraudulent activities.

The aim of the diploma thesis is verification of the financial statement and annual report in a specifically selected company. The application part follows the theoretical characterization of the latest auditing procedures, legislative and other adjustements in the Czech republic. Firstly the thesis is focused on the theoretical solution concerning the audit of the financial statement and annual report. In the first chapter are characterised the most important terms relating to the auditing such as subject and objective of audit, users of accounting information or qualities and qualifications of auditor. The next part concludes legal and professional background of auditing in the Czech republic. Major part of the theoretical section consists of the latest attitude to the auditing procedures of verification of the financial statement and annual report. There is also a description of the auditing process according to a methodical manual. The last and the most crucial part of the thesis consists of a practical application of auditing procedures of verificaion of the financial statement and annual report in a selected company. A subchapter receiving the most attention is Realization of auditing procedures that is based on analysis of the particular part of assets, liabilities, costs and profits.

I have focused on the final accounts audit from the accounting entity view in my graduation thesis. The first part of my thesis is theoretical, and it is formed by fundamental terms explanation in the field of audit. Next part is dealing with the problem analysis, which will be solved in the practice part, and what is the accounting entity position at the time of audit. The last part is the practice part, which is dealing with the accounting entity rights and duties during the audit. The practice part should serve as the manual for the companies, which do not know what the audit amounts to, how to get prepared for and what does it result from in the case of the verification of final accounts by the auditor for them.

São inúmeros os interesses da PS - Previdência Social na DIPJ - Declaração de Informações Econômico-Fiscais da Pessoa Jurídica, na DIRF - Declaração do Imposto de Renda Retido na Fonte, no DACON - Demonstrativo de Apuração de Contribuições Sociais e nas DFP - Demonstrações Financeiras Padronizadas. Analisando apenas estes \"Instrumentos\", sem o recurso ao poder de polícia inerente ao Fisco, objetiva esta dissertação revelar pontos de interesse da PS, sendo o principal deles a remuneração por serviços prestados por pessoal próprio ou terceirizado, pessoa física ou jurídica. Para tanto, buscou-se responder a duas indagações, sendo a mais abrangente a seguinte: DIPJ, DIRF, DACON e DFP - o que revelam à Fiscalização da Previdência Social? A segunda indagação, contida na primeira, é: Numa Auditoria-fiscal previdenciária, a DIPJ, a DIRF, o DACON e as DFP revelam remunerações por serviços prestados? Assim, a metodologia adotada nesta dissertação é, baseada na Ciência Contábil e nos respectivos manuais e normas de preenchimento dos referidos Instrumentos, comentar suas linhas, seus dados e seus valores de modo a revelar o fluxo da mão-de-obra (dentre outros pontos úteis na localização e na quantificação do fato gerador de contribuições previdenciárias) que os permeia e transformando os dados que neles constam em informações que possam maximizar os recursos e os resultados de uma Auditoria-fiscal previdenciária. Para tanto, foi feita uma revisão bibliográfica sobre a evidenciação contábil e seus objetivos, que visa permitir ao leitor entender o produto final da Contabilidade (suas DFP) como também foram produzidos um referencial legal e uma análise documental que visam demonstrar o potencial informativo da DIPJ, da DIRF e do DACON. Este trabalho conseguiu extrair várias aplicações previdenciárias práticas dos Instrumentos, na localização de operações de interesse da Previdência Social, passando pelo Custo dos Produtos e Serviços Vendidos, pelas Despesas com Vendas e Administrativas, pelos Estoques e pelo Imobilizado, pelos investimentos declarados na Demonstração de Origens e Aplicações de Recursos e na Demonstração do Fluxo de Caixa, pelas distribuições registradas na Demonstração do Valor Adicionado, dentre outras. As normas das declarações tributárias impõem um maior detalhamento da informação contábil, permitindo identificar mais facilmente fatos geradores de contribuições previdenciárias além da remuneração de pessoal, tais como manutenção, alimentação, serviços prestados por pessoa física, retenções e seus respectivos pedidos de restituição de 11%, comissões de vendas, dividendos e participações nos resultados. Com o detalhamento proporcionado pela DIPJ, algumas atividades econômicas como a bancária, a securitária e a imobiliária puderam ser melhor avaliadas. No que diz respeito à quantificação, em alguns casos foi possível identificar o valor da própria operação; noutros, foi possível identificar tendências e noutros, ainda, foi possível identificar vários critérios que permitem a aferição indireta (arbitramento) contábil das operações. Outras conclusões, não diretamente vinculadas ao objetivo principal deste trabalho, foram: a) A utilidade dos Instrumentos é secundária posto que nenhum deles tem como objetivo informar à Previdência Social; b) A vantagem dos Instrumentos vinculados à SRFB - Secretaria da Receita Federal do Brasil, em relação às DFP, é grande, razão pela qual sugere-se fortemente que o Fisco Previdenciário, no uso do poder de polícia, crie um novo Instrumento, ou amplie os atuais, de forma que a PS passe a ser um usuário principal, e não apenas secundário, das informações. A importância da PS para a sociedade brasileira dispensa comentários - está mais do que na hora de a mesma receber informações condizentes com o cumprimento de seus objetivos; c) A principal utilidade das DFP é permitir ao Auditor conhecer a Empresa a ser auditada, suas operações e o fluxo de sua mão-de-obra; o produto final da Contabilidade, consubstanciado nas DFP, é a base para entendimento dos demais Instrumentos. O potencial informativo dos Instrumentos não foi esgotado nesta dissertação.<br>Brazil\'s Social Security Institute - henceforth PS, from its initials in Portuguese - has innumerous interests in the Declaration of Economic and Tax Information of Legal Entities DIPJ; the Source Income Tax Return, DIRF; the Social Contribution Calculation Demonstration, DACON; and the Standardized Financial Statements, DFP (¹). Analyzing only these tools, without recourse to the police power inherent to the Fiscal Authority, this dissertation seeks to reveal points of interest to the PS, the most important being the compensation paid for services rendered by personnel hired directly or via third parties, as individuals or as legal entities. To achieve these goals, two questions need to be answered, being the following the most comprehensive: What do the DIPJ, the DIRF, the DACON and the DFP reveal to the PS\'s Tax Auditors? The second question, enclosed in the first, is: In a social security fiscal audit, do the DIPJ, the DIRF, the DACON and the DFP disclose the compensation paid for services rendered to the entity? Thus, the methodology adopted in this dissertation, based on the accounting science and on the manuals and filing instructions of the referred tools, consists of commenting on each tool\'s respective lines, data and values, so as to uncover the flow of labor (among other points useful for the identification and quantification of the transactions that should generate social security contributions) which pervades them and transform the data they contain in information that can maximize the resources and the results of a social security fiscal audit. For this purpose, a review of the bibliography on the attainment of accounting evidence and its purposes was conducted, with the objective of allowing the reader to understand accounting\'s final product, the standardized financial statements (DFP). Similarly, a legal reference and a documentary analysis were produced with the objective of demonstrating the informational potential of the DIPJ, the DIRF, and the DACON. This work managed to extract from the referred tools several practical applications that are of interest to the PS, ranging from cost of products and services sold to selling, general and administrative (SG&A) expenses; from inventory to fixed assets; and from the investments declared in the statement on sources and application of funds and in the cash flow statement to the distributions recorded in the value added statement, among others. Rules applicable to the fiscal declarations under analysis require greatly detailed accounting information, facilitating the identification of transactions that generate social security contributions in addition to those related to personnel compensation, such as maintenance, meals, services rendered by individuals, source retention and the related 11% restitution, sales commissions, dividends, and profit sharing. With the details provided by the DIPJ, some economic activities such as banking, securities and real estate could be better evaluated. With respect to quantification, in some cases it was possible to identify the value of the transaction itself, in another group of cases it was possible to identify trends, while in a third group of cases it was possible to identify criteria that allowed for the indirect accounting determination of the operation. Other conclusions, not directly related to the objective of this work, were: a) The usefulness of the tools is secondary, since none of them has the objective of providing information to the PS; b) The instruments linked to the SRFB - Brazil\'s Federal Tax Authority - are of great advantage to the tax authorities when compared to the DFP. Therefore, it is strongly recommended that the PS\'s Fiscal Authority, using its police power, create a new tool or extend the existing ones, so that the PS can become a primary, rather than secondary, user of the information. The importance of the Social Security Institute (PS) for the Brazilian society is self-evident - the time has long ago arrived for the PS to receive information compatible with the discharge of its responsibilities; c) The main use of the DFP is to allow the Auditor to obtain a working knowledge about the Company to be audited, its operations and the flow of labor. Accounting\'s final product, materialized in the DFP, forms vii the basis for the understanding of the other tools. The informational potential of these tools has not been exhausted in this dissertation. (¹) The acronyms DIPJ, DIRF, and DACON come from the initials of the following documents that Brazilian Companies are required to file before Tax Authorities: Declaração de Informações Econômico-Fiscais da Pessoa Jurídica (DIPJ); Declaração do Imposto de Renda Retido na Fonte (DIRF); Demonstrativo de Apuração de Contribuições Sociais (DACON). The Demonstrações Financeiras Padronizadas (DFP) are filed before CVM (Brazilian SEC).

The aim of this thesis is to characterize the various procedures that the auditor performs during his work and describe the process of the financial statement and annual report audit of the particular company.

The goal of this master´s thesis: Audit from the Perspective of a Company” is to identify discretions and duties of a company based on the obligation to verify financial statement by the auditor. Among fundamental duties of the company belongs obligation to provide all important information for the financial statement. That´s the reason, why I chose to summarize necessary law, accounting and tax documents as a partial target of this thesis.

The goal of the thesis “Audit of the financial statements in an enterprise” is to analyze methods specified by International Standards on Auditing and to apply these to a chosen enterprise. In the first part of this thesis I explain origins of an audit, I define it and clarify its elemental characteristics. The second part is dedicated to an explanation of individual audit phases and a specification of methods which are used to audit execution. In the concluding part, I apply knowledge gained in previous chapters to a practical verification of true and fair view of accounts payable of the chosen enterprise.

This thesis deals with external and internal audit in practice. It contains historical evolution and progression of internal and external audit, their functions and goals as well as risks and frauds in audit and its legislation. Significant section of this thesis focuses on working procedures in internal and external audit. These procedures are divided by audits phases. The main goal of this thesis is to transfer theoretical knowledge into practice. In the practical part there is performed fictitious internal and external audit in company Thomas Cook Ltd.

This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies. Many of these scandals involved manipulation of the financial reporting process by high level managers. It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem. A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses. The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors. A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies. A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies. The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting. Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud. Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.

The aim of this thesis is to analyse auditing methods, which are specified in International Standards on Auditing - ISAs, and consequently apply some of these theoretical outputs to the financial statement of a real company.

The thesis analyses problems of controlling system in a company dealing with cargo services and trade. It contains suggested solutions which shell result in increased quality and efficiency of operational and financial controlling in the comapny.

The primary purpose of this thesis is to describe all areas of presentation of the financial statements in shareholders corporation according to the Czech accounting standards and Czech legal environment. Theoretical part of the thesis describes the general principles of the preparation of the financial statements followed by detailed analysis of four key areas associated with the financial statements. Theoretical part starts with focus on the year ending accounting procedures including inventory, control of accruals and deferrals, impairment of assets, depreciation, appreciation and tax due as well as deferred tax. Subsequently, it describes the actual closing of the accounts followed by the description of the financial statements. Theoretical part is completed by description of all related subsequent events such as audit, declaration of taxes, preparation of annual report and publication duties of the corporation. Practical part of the thesis focused on application of the theoretical findings on the process of the 2008 financial statements preparation of Planet A Corporation and evaluation of the financial statements and accounting as a true presentation of the company. Discrepancies and potential mistakes were commented with recommendation of possible solutions presented to the company management. Finally, the financial statements were considered as representing the true financial situation of the company.

碩士<br>東吳大學<br>會計學系<br>103<br>This study investigates the influence of audit on financial statements comparability. Following Francis et al. (2013), we use auditor style as an alternative item to measure audit differences, and use accruals differences in earnings as an alternative of financial statement comparability. We further choose the same industrial and period samples matched in pairs and examine the relationship between the CPA’s audit style and financial statement comparability. The results show that big CPA firms have better audit style and that CPA personal’s audit style does not affect the financial statement comparability.

碩士<br>東海大學<br>會計學系<br>107<br>The controversy around the efficiency of audit committee and the importance of financial reporting quality is the basis for this study to investigate the audit committee characteristics and financial statement comparability. Prior studies almost focus on the effects of accounting standards’ preciseness on financial reports comparability. But, with the adoption of the SOX, the role of corporate government, especially the audit committee’s efficiency, in the production of comparability has been ignore. As a result, the goal of this study is to complement this gap in the literature. The results show that audit committee’s efficiency, which is measured by the meeting frequency and size, affects its financial statement comparability. More specifically, the effect of audit committee on comparability is strong for firm with more directors on the audit committee, as well as those audit committees who put more effort into it. However, this study also find that too many people in audit committee will mitigate the positive effect of the efficiency of audit committee on the financial statements’ comparability. Overall, these results provide insight for regulators and the auditing profession about the potential consequences of the proposed regulatory changes and the potential reasons for determining the comparability.

碩士<br>國立臺北大學<br>會計學系<br>105<br>In recent years, whether the comparability of the financial statements is provided draws a great attention. The quality of corporate financial statements is closely related to all users, and therefore this study aims to explore the relevance of auditing works and financial statements comparability. In this study, I use Taiwan’s listed companies from 2013 to 2015 as the observations. This study matches two companies in the same year and industry as a pair, and uses the absolute value of the difference in discretionary accruals to measure financial statements comparability. The empirical results illustrate that accounting firm's overall audit style will affect the comparability of financial statements. Big Four have significant differences in this situation. Also, it illustrate that the lager accounting firms will yield lower comparability. Otherwise, the smaller accounting firms will yield higher comparability. The empirical results show that Big Four have different audit styles from each other, and the audit style in each firm is related to the size of firm. Then, this study focuses on the audit groups of accounting firm and investigates the association between audit groups and financial statements comparability. The results indicate that the same audit group will yield higher comparability after controlling the diversity of the groups. Also, this study finds that greater numbers of partner or industry diversification of audited clients in audit group will yield lower financial statements comparability.

碩士<br>中原大學<br>財經法律研究所<br>102<br>The very value of profession to certified public accountants is to govern auditing and attestation of financial statements; meanwhile, the accountants need to propose proper opinions of their writing. Most of the investors do not know about the information relating to the financial statements of its company as well as a certified public accountant does, so they count on his or her professional ability. That’s why a certified public accountant has liability for damages to the investors if he or she issues audit failure of financial statements. This thesis consists of Five Chapters, which is based on ROC Securities and Exchange Act, article 20-1. In the First Chapter, introduction, are preface, motivation, the purpose of the study, the field and framework of research, and the method of the study. Financial statements are the initial topic in Chapter Two, where the juridical relation between certified public accountants and their examinates as well as what a financial statement making in accordance with ratio juris is, the principals of accounting, the definition, contents, auditing and writing of a financial statement are followed to be talked over. The Third Chapter consists of discussing the regulations for issuing audit failure of financial statements, reparation obligors and compensation claimants, the comparison with ROC Securities and Exchange Act, article 32, and the way to identify and probate the audit failure of financial statement, the application of causation, and so on. Firstly, reparation obligors includes accountants, issuers, chairman, president, and signature staff. Each of them has different behavioral aspects and responsibility requirements which depend on the obligor’s position. Compensation claimants are bona fide acquisitors, bonorum venditios and holders. Secondly, audit failure of financial statements how to identify and who to probate. Finally, causation was divided into transaction causation and loss causation. The former was to study the efficient capital market hypothesis, fraud-on-the-market theory, constructive transaction causation, and so forth；the latter was to discuss whether to adopt strict construction or liberal construction to identify loss causation. The explanation and application for the topic here has great influence on judgments; therefore, it is necessary to study. The related topic about counting damages was discussed in Chapter Four. Not only proportionate liability in ROC but also the gross income loss and out-of-pocket method in America were referred to the method applied in this paper because such regulations are unavailable in ROC. The related topic in this paper included the application of offset to the negligence and offset to the loss, limitation in law, whether claimant to the Certified Public Accountant Act and civil law claims. The last part, Chapter Five, comes the conclusion of the paper. Some suggestions in law to the problems that were discussed above were proposed.

碩士<br>國立臺北大學<br>會計學系<br>105<br>The aim of this study is to investigate the relationship between audit firm branches, industrial cluster and the comparability of financial statement. Comparability can help users of financial statement identify and understand the similarities and difference in accounting items, which enhances the quality of financial statement and improves the usefulness of financial information. Investors, creditors, enterprise management and other financial statements users can use this information to compare, analyze and predict the performance of the company, which improves the efficiency of making decision. This study uses data from Taiwan listed company from the period of 2013 to 2015, and uses the difference of discretionary accruals between two firm to proxy for the comparability of financial statement proposed by Francis, Pinnuck and Watanabe (2014). The empirical results show that two companies audited by the same audit branches firm do not present more comparability. Instead, two companies which are located in the same industrial cluster have more comparability.

碩士<br>輔仁大學<br>會計學系碩士班<br>106<br>The purpose of this study is to explore the impact of the adoption of the new audit report on the value-relevance of financial statements. The sample consists of TWSE or OTC and ROTC listed firms during 2014~2017 in Taiwan and the empirical research model is the Ohlson model (1995). The empirical result shows that the financial statement’s value-relevance of the company implementing this new audit report is higher than that of the company not implementing this new audit report.This study performs several sensitivity tests and gains similar results.

碩士<br>輔仁大學<br>會計學系碩士班<br>96<br>Non-audit service performed by auditor for their audit clients have long been a focus of concern for the regulators. In order to provide investors with more information, the Taiwan Securities and Future Bureau has mandated listed firms to disclosure their fees for both audit and non-audit services under some circumstances. This study examines the impact of non-audit fee on the value-relevance of financial statement information. The sample includes 472 listed firms disclosing non-audit fee data during 2002 to 2006. This adopts the Olhson (1995) model to test the effect of non-audit fee on the value-relevance of financial statement. This study finds that non-audit service purchased by listed firms has a significant positive effect on the value relevance of equity book value, and significant negative effect on the value relevance of earnings and discretionary accruals. It indicates that investors rely more on the book value of equity, and less on earnings and discretionary accruals in stock valuation decisions when listed firms purchase audit and non-audit services from the same auditor.

碩士<br>元智大學<br>財務金融暨會計碩士班(會計學程)<br>107<br>Recently, audit committee has played an indispensable role in corporate governance. Taiwan also introduced the audit committee in 2006 to substitute the supervisors. In this study, the listed companies with audit committee from 2006 to 2017 are used to investigate the relationships of audit committee size, audit committee meeting frequency, and financial statement quality. The empirical results show that the bigger audit committee size, the better financial statement quality. Moreover, the more audit committee meeting frequency, the worse financial statement quality. In addition, I further focuses on the firms that voluntary establish the audit committee. The results show that although audit committee size is not significantly related to the financial statement quality in the year of audit committee establishment, it is significantly positive related in the second year of audit committee establishment. On the other hand, the audit committee meeting frequency is negatively related to the financial statement quality in the second year of audit committee establishment.

碩士<br>國立高雄應用科技大學<br>會計系<br>103<br>Due to the reoccurring corruptions and scandals of domestic and foreign corporations, our government had amended Article 14-4 of Securities and Exchange Act in 2006 to require every public company should set up either audit committee or supervisors for its own, so that each public company could maintain the current coexisting dual system between directors and supervisors or to set up an audit committee within the board for substitution of supervisors. The objective of Article 14-4 of Securities and Exchange Act is to increase the quality of financial statements and reduce corruptions and frauds at the same time. The earnings management and financial restatement in this study are used to proxy the quality of financial statements, and the companies listed in OTC or TSE from 2007 to 2013 are chosen for the samples of this research. The empirical results show that the companies which have their own audit committee are less likely to manage earnings or to restate financial statements, the results also show that the ratio of female members of audit committee does not have significance impact on the quality of financial statements, but the higher ratio of financial expertise members could bring better quality of financial statements. The results of this study will not only help establish a better understanding whether or not to set up an audit committee, but also demonstrate the connections between the gender or financial expertise of committee and the quality of financial statements.

碩士<br>中原大學<br>會計研究所<br>107<br>The extended audit report not only is a new revolution of auditing in the field of accounting, but also a popular research topic. The communication between key audit matters is the most different part of the listed company&apos;&apos;s extended audit report from previous audit reports. This study uses Discretionary Bad Debt as a proxy variable for financial statement earnings quality to explore the impact of key audit matters&apos;&apos; communication on financial statement earnings quality and audit fee. And further explore whether the number of key audit matters communications affect financial statement earnings quality and audit fee, also set up financial industry as a sample of researching. The empirical results show that items and amount of communication between key audit matters in the audit report doesn’t have significant impact on financial statement earnings quality. In terms of the impact of audit fee, the empirical results show that the impact of key audit matters&apos;&apos; communication on the financial industry&apos;&apos;s audit fee is positive but not significant, and the number of key audit matters communication has a positive impact on audit fee.

碩士<br>銘傳大學<br>會計學系碩士班<br>94<br>This paper examines how the early/late auditor changes affect the timeliness of reporting and audit opinion for a sample of firms that switched auditors from 2000 to 2004 years. Controlling for the determinants of reporting timeliness, the results show that the timing of auditor changes and alternative reporting lags are positively associated. This indicate that early (late) auditor changes make the successors have (have no) sufficient time to communicate with predecessors and management so as (not) to facilitate audit planning and efficiency, and thereby improves (decreases) reporting timeliness. Furthermore, firms switch auditors lately are likely to receive going-concern audit opinions which imply that early or late auditor changes will not impair auditor independence.

碩士<br>國立中正大學<br>會計與資訊科技研究所<br>106<br>In past, many researches indicated that the quality of financial statements would impact some of accountants’ behaviors, such as the volume of auditing fee, the termination of auditing contract, and whether presenting modified unqualified opinion or qualified opinion. Actually, the auditing procedure choice of accountant is the thing to be directly impacted by the quality of financial statements. However, the old standard auditing report did not provide the relevant information about auditing procedures. But, thanks to the existence of ROC SAS NO.58, we can examine whether the quality of financial statements would impact the volume of information disclosed by accountants in critical auditing matters to realize the relationship between the quality of financial statements and accountants’ behavior. In our research, we find out three results. First, the worse the quality of financial statements is, the more information would be disclosed by accountants. Second, the worse the quality of financial statement was in last year, the more information would be disclosed by accountants. Finally, accountants would disclose more information in critical auditing matters when the audited company processed more seriously upward earning management.

碩士<br>逢甲大學<br>會計與財稅所<br>91<br>This research primarily focuses on issues regarding the CPA’s civil liability in Taiwan. By the regulatory requirment in Taiwan, the financial statement’s auditing is a compulsory duty, but it lacks any remedy method for the interested parties’ loss result from the misrepresention of the financial statement, except section 18 of the “CPA Law”. Because the “CPA Law” in Taiwan doesn’t’ make any definition of the interested parties’ qualification, so this research analyzes the regulation by comparing the differences between Taiwan and U.S, and it also provides the “third party standard” of U.S court as the resolution of this problem. The results of the research is divided into four parts as follows： First, whom studing the financial statement is the general public, including shareholders、investors、employees、clients、banks、analysts、consultants、brokers、counsels and govertment ect…, so the CPA’s auditing job just not only serves his client, but also serves the client’s counterpart in a transaction, and even the general public and the government. Second, the CPA must keeps independent when executing business, the independence is a CPA’s professional requirment. A CPA’s malpractice would leads the CPA, and this issue make it difficult to prosecute a CPA by law. The goal of the CPA’s auditing job is to elevate the reliability of the financial statement, the CPA doesn’t participate in making a financial statement, it is the enterprise shall be liable to the misrepresention of the financial statement, but just not the CPA. Third, studying the cases involing the CPA’s civil liability in U.S., the court developes three interested parties standards, and what it concerns is the CPA’s duty of care to whom. We should pay more attention to U.S. court always concerns these factors comprise the financial statement’s role in a commercial society、its’ auditing fuction and reliance from the general public, all of these can furnish propositions for further improvement of the regulatory scheme in Taiwan in the future. Fourth, the interested parities should be the users of a financial statement, and the “CPA Law” in Taiwan shall presses the self-regulatory mechanism of the CPA, so that the CPA would provides better auditing services. In sum, this paper concludes to revise the “CPA Law” in Taiwan, just hoping it can let the CPA be liable to the users’ damage of a financial statement for his negligence.

This paper examines the occurrence and outcome of auditor litigation related to financial statement misstatements and the effect of auditor misstatement-based litigation on subsequent auditor behavior. The study is motivated by recent calls to limit auditor legal liability and the need to examine the ability of litigation to deter non-Generally Accepted Accounting Principles (GAAP) financial reporting. I find that misstatement severity is the primary driver of auditor litigation. Specifically, I find that auditor misstatement-based litigation is more likely when the misstatement is associated with fraud, a regulatory investigation, a larger stock price decline, and/or a greater number of accounting application [i.e., Financial Accounting Standards Board (FASB)/GAAP) failures. In addition, I find that auditor misstatement-based litigation is more likely to occur when the misstatement is associated with engagement fees that consist of a greater magnitude or a greater proportion of non-audit service fees. Further, I find that misstatement severity and the size of the plaintiffs? claims are the primary drivers of auditor settlements resulting from misstatement-based litigation. Specifically, I find that an auditor settlement resulting from misstatement-based litigation is more likely to occur when the misstatement is associated with fraud, a greater amount of alleged income or equity inflation over the class action time period, and/or a larger alleged percentage drop in share price over the class action time period. With respect to subsequent auditor behavior, I find evidence that auditor litigation results in more conservative subsequent auditor behavior across a litigated auditor?s office-wide client portfolio (that excludes the litigated client). Specifically, in the year following auditor litigation, I find evidence that litigation results in increased auditor constraint of client-reported positive and signed discretionary accruals, as well as longer audit report lags.

碩士<br>元智大學<br>會計學系<br>95<br>In recent years, a great number of financial scandals, such as Enron, WorldCom, Xerox, Tyco International, and Procomp’s bankruptcy, etc., have not only surprised the worldwide capital markets, but also led to tremendous financial losses suffered by financial report users, including investors and creditors. These financial frauds resulted in the collapses of the credibility to the function of management and external auditing; thus strong voices of critical investigation into the criminal and civil responsibilities that the in-charge auditors should assume emerged. Consequently, when the law liabilities accelerated, the auditor alignment decision becomes a present and clear issue for the audit research. However, most of the prior research regarding auditor hiring was concentrated on exploring the demand-side decision factors of audit markets, especially concerning auditor switches initiated by the clients. Few papers examined the auditor termination decisions initiated by auditors. Therefore, this thesis tries to study the consideration factors for the auditor-initiated termination decision in Taiwan during the period of 2001-2005. Main empirical findings are summarized as follows. First, regarding the linkage of the decision of auditor resignation or declination to reappoint with auditor error cost, this thesis suggests that firms are prone to resign from (1) the clients who operated in net loss, or (2) the clients who experienced a number of financial restatements, or (3) the engagements in which the auditors had short tenures. Second, regarding the firms whose predecessor auditors have resigned from audit engagements or declined reappointment while facing higher audit error costs, this paper shows that the more specific industry expertise, proxied by market shares or firm reputations, the successor auditors possess, the lower likelihood that they accept such engagements.

碩士<br>逢甲大學<br>會計學系<br>107<br>Recently, more and more financial statements have been required to restated because they do not meet the accounting principles and resulted in great investors’ losses, which in turn affects the publics trust in accountants. Corporate governance mechanisms and external auditors issues have received attention. This study used the samples required to restated financial statements to explore the impact of audit committee and the appointment of industrial expert accountants on the reorganization of financial statements. The empirical results show that when audit committee exists in company, in order to maintain its personal reputation, it will require accountants to provide higher audit services to ensure the quality of financial statements and reduce the possibility of reorganization of financial reports. When audit committee does not exist, accountants play an important role of financial reporting supervision. If they can choose industry specialization, they will be able to find problems, and propose appropriate improvement suggestions, which may also reduce restatements.

碩士<br>逢甲大學<br>會計學系<br>104<br>The purpose of this paper is to investigate the impact of IFRS on the comparability of accounting information. In addition, this study also explored the relationship between the comparability of accounting information and aduit report lag (ARL). The sample comprises of listed electronic companies in Taiwan from years 2008-2015. The analysis revealed a significantly positive relationship between IFRS adoption and the comparability of accounting information and a significantly negative relationship between the comparability of accounting information and ARL. Accordingly, the comparability of accounting information and audit efficiency has improved in the post-IFRS period.

碩士<br>中原大學<br>會計研究所<br>99<br>The subjects of this study were the listed companies in Taiwan which had compiled consolidated financial statements from 2005 to 2009. By exploring the relations among the information contents of the earnings components, the study aimed to understand how stock investors perceive the information contents when the financial statements undergo different audits or are certified under different auditor reputations. Accordingly, this study, premised on the practicability of accounting information for investors, explored if the financial statement users would differentiate, and understand the differences, regarding the information contents of the earnings components according to the varied certainties under different auditing processes. This study took four major accounting firms and four non-major accounting firms as the proxy variables for auditing quality to examine whether auditor reputation would affect the information contents of the earnings components in consolidated financial statements. Three goals were proposed: 1. To analyze the relevance of the information contents of the earnings components in the consolidated financial statements between the first half of the year and the latter half, in order to compare which of the two statements had more information contents; 2. To divide the observed values obtained from all the statement samples according to whether or not the samples were from the four major accounting firms, in order to compare which of the two had more information contents; and 3. To further compare if different auditor reputations strengthened the information contents of earnings components in the consolidated financial statements. The research results showed that: (1) The information contents of the earnings components in the consolidated financial statements of the first half of the year were greater than those of the latter half; (2) Through the regression model that analyzed auditor reputation, it was found that the information contents from the four major accounting firms were more abundant than those from the four non-major firms; and (3). Auditor reputation did not have a significant effect on the difference in the information contents of earnings components in the consolidated financial statements

碩士<br>國立中興大學<br>會計學研究所<br>100<br>This paper will discuss the substitution among accrual-based earnings management and real earnings management. Moreover, take the firms which had the fraud as our samples from 2004 to 2010 in Taiwan Stock Exchange based on the timing of the fraud event, and then choose the fraud firms and the non-fraud firms on the percentage of one to two as the control group. This paper includes discussions on the financial statement fraud effects on the relationship among the two methods of earnings management. Finally, this paper will explore whether or not the audit quality would affect the choice of fraud firms’ earnings management behaviors. The empirical results show that accruals-based earnings management and real earnings management are in effect substitutive. Fraud firms prefer to engage in real earnings management and accruals-based earnings management. Finally, audit quality would not affect the choice of fraud firms’ earnings management behaviors.

碩士<br>國立暨南國際大學<br>資訊管理學系<br>100<br>The financial statements provide investors understand the business of operating results and financial position. In recent years, the financial statements of problem are frequent and affect not only the investor can’t make immediate judgment based on the financial statements but also consumption of many resources of the community. This study use financial information and transparency to judge the financial statements whether has audit risk, first using support vector machine to predict the risk of financial statement audits, then use the SVM + Prototypes for support vector machines to extract rules. Finally, using Fuzzy C-means and self-organizing map hope can be improved the SVM + Prototypes. Researching has shown that using Fuzzy C-means more effective to increase the accuracy and coverage but self-organizing map does not. A judgment in accordance with better rule to determine a company's financial statements whether has the audit risk and explain, then give a basis for judgment to the users of financial statements.

碩士<br>國立中正大學<br>會計與法律數位學習碩士在職專班<br>107<br>Many countries have reformed the Statements of Auditing Standards after the global financial crisis. A new type of auditor’s report has been created, which uses a customized auditor’s report to replace the original system. A new Statement of Auditing Standards, No.57-62, has been implemented on July 1, 2018 in Taiwan, Republic of China. However, the Financial Supervisory Commission in Taiwan, Republic of China, had clearly announced the implementation date was set effectively from 2016 for listed companies in the stock exchanged market, over-the-counter market and other related financial industries. But the implementation date for listed companies in the emerging market was effective from 2017.This new type of auditor’s report requires disclosure of key audit matters which enhances transparency and also provides additional information for prospective users of financial statements. This research paper mainly focused on listed companies in the emerging market. The author statistically analyzes the key audit matters data that are collected from listed companies’ first year auditor’s reports on financial statements. The research results showed that the new regulation had no real effect to induce accountants’ disclosure of key audit matters. On average, there are 1.71 exposed items for listed companies in the emerging market, which is less than the 2.18 average of number exposed items for the first year listed companies in the stock exchanged market and over–the-counter market. There are only 77 companies, approximately 30% of listed companies in the emerging market, disclosed one key audit matter. Some contents of the auditor’s report are too general to be concrete. Respectively, there were 41 matters not indexed to the notes and 98 matters not indexed to either the notes, or the sub-items. They were approximately 30% of the data. The key audit matters are outcomes of the accountants’ professional judgments and the communication records within companies’ management teams. From this statistical research, the author expects key audit matters to increase the transparency of auditor’s reports and at the same time, to help intended users grasp information easily.

M.Com. (Computer Auditing)<br>This study investigates the effects of the implementation and upgrade of financial Enterprise Resource Planning (hereafter ERP) systems, particularly the Oracle system, on financial reporting and audit. It also determines whether the independent external auditors play a vital role in the process of implementing internal controls in the implementation and upgrade of the Oracle system at a higher education institution (hereafter HEI). With the ever-evolving information technology, it is of utmost importance that the necessary controls be implemented. A sample of 18 Oracle system users from the HEI finance expenditure department and HEI independent external auditors is surveyed and the results of the survey are used to provide advice to organisational management on measures that should be implemented to ensure smooth systems implementation and post-implementation results. The empirical study indicates that the HEI had adequate measures and controls in place to ensure that the ERP implementation runs smoothly and threats are avoided, resulting in a successful implementation for competitive advantage in HEI.

碩士<br>朝陽科技大學<br>會計所<br>97<br>So far the argument about the effects of non-audit services on the value-relevance has not reached a consistent conclusion. From the view of auditor’s independence perspective, prior studies argue that by providing non-audit services will raise auditor’s economic bonds on the clients. The damage of the independence will therefore have negative influences on the quality of accounting information. (Independence Hypothesis) From the view of audit efficiency enhancement perspective, providing non-audit services will contribute to the understanding of the audit clients, increase audit efficiency and decrease auditing risks, and produce knowledge spillover to promote the quality of accounting information. (Knowledge Spillover Hypothesis) This study firstly examines the influences of the value-relevance of accounting information when the auditor provides non-audit services for the attestation client through Ohlson model (1995). Moreover, it is found that the industrial expertise auditor has better auditing quality than the non-expertise one. It is expected that the knowledge spillover of non-audit services provided by the industrial expertise will dominate the independence impairment, and therefore have more positive influences on earnings component than that by non-expertise. Thus, the auditing and earning quality will also be better, and thus promote the value-relevance of financial statements. This study divides auditor firms into exclusively two sub-samples: the industrial expertise group and non-expertise group. It is expected that the value-relevance of earning information will be raised when the industrial expertise provides non-audit services. On the contrary, the non industrial expertise will damage the independence when providing non-audit services due to the smaller effect on knowledge spillover, which leads to the decrease of the quality of earning. Since prior studies suggest that the relative value-relevance of earning variables and book value variables appears a convex function relationship, the relative value-relevance of the book value is expected to change in opposite direction for the industrial expertise group and non-expertise group, respectively. The empirical result indicates that from the observation of the value-relevance of earning information on the interactive variable of dummy variable of non-audit fees ratio and variable of the industrial expertise, the auditor firms with high non-auditor fees will have negative influences on the value-relevance of earning information. Nonetheless, the negative influences on the value-relevance of earning information of the industrial expertise are smaller than of the non-industrial expertise. As expected, the study finds that the value-relevance of book value of equity of the auditor with high non-auditor fees decreases. Compared to the non-industrial expertise, the increasing level of the value-relevance of book value of the industrial expertise is smaller. The present study demonstrates some diagnostic checks and evidences the empirical results are robust to the various specifications.

My thesis is focused on the Business Register of Financial Statements of Companies. This thesis is divided into two parts. Firstly, the basic characters of Financial Statements are described, for example the balance sheet, the income statements, the statement of cash flow, audit of the financial statement. Companies must publish their financial statements in the business register. The practical part is focused on the analysis of this obligation. In the end this thesis has been evaluated situation in publication of the financial statements. 50 % of companies published the financial statements in 2010. There are differences in the publication of the financial statements of individual group of companies. For example it is in legal form. The publication of the financial statements for joint stock companies is around 75 %, but the publication of general partnership is only 20 %.

This thesis is focused on role of the external auditor and risks and ethical behavior during his working. During individual phases of audit auditor must pay attention to many parts to determine no misrepresentation information in financial statements. Too he checks up into questions of ethical behavioral, for example by the evaluation of contract´s risk.

У роботі розглядаються теоретичні аспекти економічної сутності та призначення фінансової звітності на підприємствах. Надано коротку організаційно-економічну характеристику підприємства. Розкрито методику формування та подання фінансової звітності на підприємстві. Проаналізовано економічний стан підприємства та досліджено аудит показників фінансової звітності. Запропоновано рекомендації щодо вдосконалення складання фінансової звітності та підвищення ефективності діяльності підприємства<br>The work deals with the theoretical aspects of the economic essence and purpose of financial reporting at enterprises. The brief organizational and economic characteristics of the enterprise are given. The method of formation and presentation of financial statements at the enterprise has disclosed. The economic condition of the enterprise has analyzed and the audit of financial statements has investigated. The recommendations on improvement of preparation of the financial statements and increase of efficiency of activity of the enterprise have offered

Романова О. В. Удосконалення обліку та аудиту адміністративних витрат на ТОВ «Юрексперт-проект» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник Л. К. Феофанов. Запоріжжя : ЗНУ, 2021. 115 с.<br>UA : В роботі визначено сутність облікової категорії «адміністративні витрати»; досліджено методику обліку адміністративних витрат на підприємстві; досліджено методику аудиту адміністративних витрат на підприємстві; розглянуто організаційно-економічна характеристикаТОВ «Юрексперт-проект»; визначено особливості обліку адміністративних витрат на ТОВ «Юрексперт- проект»; проведено фінансовий аналіз на ТОВ «Юрексперт-проект»; проведено аудит адміністративних витрат наТОВ «Юрексперт-проект»; розроблено пропозиції щодо удосконалення обліку та аудиту адміністративних витрат на ТОВ «Юрексперт-проект».<br>EN : The essence of the accounting category «administrative expenses» is defined in the work; the method of accounting for administrative costs at the enterprise is studied; the method of audit of administrative expenses at the enterprise is investigated; the organizational and economic characteristics of «Jurexpert-Project» LLC a reconsidered; the peculiarities of accounting for administrative costs for LLC «Yurekspert-project» are determined; performed financial analysis on «Jurexpert-Project» LLC; an audit of administrative costs was carried out at JSC «Yurekspert-Project»; developed proposals to improve the accounting and audit of administrative costs for LLC «Yurekspert-project».

Оренчак А. А. Удосконалення обліку та аудиту доходів від операційної діяльності на ТОВ «Ювелірна Група України» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник А. П. Макаренко. Запоріжжя : ЗНУ, 2020. 141 с.<br>UA : Розглянуто сутність доходів від операційної діяльності та досліджено методологічні засади обліку та аудиту доходів від операційної діяльності. Розглянуто загальну характеристику ТОВ «Ювелірна Група України» та вивчено облік доходів від операційної діяльності ТОВ «Ювелірна Група України», виконано фінансовий аналіз ТОВ «Ювелірна Група України». Проведено аудит доходів від операційної діяльності ТОВ «Ювелірна Група України» та розроблено пропозиції щодо удосконалення обліку та аудиту доходів від операційної діяльності ТОВ «Ювелірна Група України».<br>EN : The essence of income from operating activities is considered and the methodological principles of accounting and auditing of income from operating activities are investigated. The general characteristics of Jewelry Group of Ukraine LLC are considered and the accounting of income from operating activities of Jewelry Group of Ukraine LLC is studied, the financial analysis of Jewelry Group of Ukraine LLC is performed. An audit of operating income of Jewelry Group of Ukraine LLC was conducted and proposals were developed to improve the accounting and audit of operating income of Jewelry Group of Ukraine LLC.