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

Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 19 de febrero de 2023

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1

Mat, Zain Mazlina, and n/a. "The Impact of Audit Committee and Internal Audit Attributes on Internal Audit Contribution to Financial Statement Audits and Audit Fees: Perceptions of Malaysian Internal Auditors." Griffith University. Griffith Business School, 2005. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20060814.111202.

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This thesis has two (2) broad objectives. The first objective is to test the impact of audit committee and internal audit (IA) function characteristics on IA contribution to the financial statement audit. The second objective is to investigate whether a negative association exists between IA contribution to the financial statement audit and audit fees. The study is conducted in a Malaysian context and focuses on the perspectives of internal auditors. There are a number of motivations for the study. In particular, previous studies have not addressed the need for a better understanding of how

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Paino, Halil. "Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1841.

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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

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3

Turner, Christopher. "Controlling Auditor Interactions to Improve the Quality of a Financial Statement Audit." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2587.

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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 th

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4

Brown, Abigail Bugbee. "Private firms working in the public interest is the financial statement audit broken? /." Santa Monica, CA : RAND, 2007. http://www.rand.org/pubs/rgs_dissertations/RGSD212/.

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5

Sigcau, Ntsikelelo. "Investigating variables that have impact on annual financial statement audit report outcomes in local government." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021004.

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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 a

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6

Al-Qarni, Ahmed Abdulqader. "The audit expectations gap in Saudi Arabia : perceptions of auditors, preparers and financial statement users." Thesis, University of Dundee, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.428274.

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7

Šašková, Lucie. "Audit účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10465.

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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.

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8

Hašková, Kristýna. "Podvod a audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-142209.

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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 exampl

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9

Málek, Jan. "Ověření účetní závěrky a výroční zprávy ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-150088.

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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

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10

Teinerová, Ivana. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222883.

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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, ho

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11

Vivas, Alexandre David. "Aplicações da DIPJ, da DIRF do DACON e das DFP em auditoria-fiscal previdenciária." Universidade de São Paulo, 2007. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13122007-141907/.

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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-

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12

Pavlova, Irina. "Ověření účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199719.

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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.

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Tomanová, Lenka. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223314.

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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.

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14

Junák, Vladimír. "Audit účetní závěrky podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223296.

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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 chos

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15

Zadáková, Veronika. "Externí a interní audit v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193253.

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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.

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16

Bourke, Nicola Margaret. "Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting." The University of Waikato, 2007. http://hdl.handle.net/10289/2439.

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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

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17

Šimůnková, Andrea. "Ověření účetní závěrky auditorem ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75953.

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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.

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18

Dosedělová, Iva. "Controllingový systém podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221411.

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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.

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19

Mandryková, Lucie. "Účetní závěrka akciových společností." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11089.

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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 a

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20

Xing, Chen Jia, and 陳家興. "Audit Style and Financial Statement Comparability." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/t774b9.

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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 affe

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21

Wang, Shu-Jen, and 王淑貞. "Audit Quality: The Perceptions of Financial Statement Preparers, Financial Statement Users and Auditors." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/56762544104886014226.

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LU, HSIN-YU, and 呂欣俞. "Audit Committee Effectiveness and Financial Statement Comparability." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/qx74bv.

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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

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23

CHIU, LU-JIA, and 邱律嘉. "Audit Style and Financial Statement Comparability：The Perspective of Audit Groups." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/rqfe7d.

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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 compa

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24

Wong, Guo-Chao, and 翁國超. "Liability of Financial statement audit on Chinese CPA." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/58764543686504319869.

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Hu, Mei-Ru, and 胡美如. "CPA's Civil Liability on Financial Statement Audit Failure." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/80778353828728404058.

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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 con

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WU, MAN-CHI, and 吳曼綺. "Audit Firm Branches、Industry Cluster and Financial Statement Comparability." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/53zrud.

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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

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CHIEH, LIU YU, and 劉有婕. "Key Audit Matters and Value Relevance of Financial Statement." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/6wr22p.

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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.

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Cheng, Hung-kuan, and 鄭弘寬. "Non-audit Fee and the Value-relevance of Financial Statement." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/75056083528176430285.

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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 t

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Chen, Wan-Ching, and 陳琬晴. "The Association between Audit Committee Characteristics and Financial Statement Quality." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/3pn4n2.

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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 stat

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HSIAO, YU-HUA, and 蕭鈺樺. "Audit committee and financial statement quality : The effects of gender and financial expertise." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/89779318533160044842.

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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 statement

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Wang, Jing-Wei, and 王靖為. "The Impact of Key Audit Matters on Financial Statement Earnings Quality and Audit Fee – The case of Financial Industry." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/y856c5.

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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''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'' communication on financial statement earnings quality and audit fee. And further explore whether the number of key audit matters

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Liang, sheng-tai, and 梁盛泰. "The Timing of Auditor Changes, Timeliness of Financial Statement, and Audit Opinion." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/wxz5f3.

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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 improve

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CHEN, HAO-YU, and 陳皓宇. "The relationship between the quality of financial statement and key audit matters." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/3426x2.

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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

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Huang, Ping-Hsun, and 黃柄勳. "A Study on CPAs'' Civil Liability to Interested Parties for Financial Statement Audit." Thesis, 2003. http://ndltd.ncl.edu.tw/handle/02829130651827074527.

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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 “t

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Schmidt, Jaime J. "Financial Statement Misstatements, Auditor Litigation, and Subsequent Auditor Behavior." Thesis, 2009. http://hdl.handle.net/1969.1/ETD-TAMU-2009-05-436.

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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

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Yu, Tzu-Hui, and 游子慧. "An Empirical Study on the Auditor-initiated Termination of Financial Statement Audit in Taiwan." Thesis, 2007. http://ndltd.ncl.edu.tw/handle/92494502865004513426.

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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. C

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CHEN, YI-LING, and 陳怡伶. "The Effects of Audit Committee Expertise and Auditor Industry Specialization on Financial Statement Restatement." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/jhqe24.

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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 committ

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王怡文. "A Study of the Relationship between Financial Statement Comparability and Audit Report Lag under International Financial Reporting Standards." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/50892810509914228099.

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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. Accordin

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Hsu, Ming-Li, and 許銘栗. "The Impact of Audit Quality on Informativeness of Earning Components-Based On Consolidated Financial Statement." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/vshf3x.

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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 differentiat

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Nian, Pei-Shih, and 粘佩詩. "The Impact of Audit Quality and Financial Statement Fraud on the Choice of Earnings Management Behaviors." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/23761043208892970377.

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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 qualit

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Shiu, Chauneng, and 許超能. "Application of clustering algorithms to improve the SVM+Prototypes for analyzing the financial statement audit risk." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/86511475302082141728.

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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 s

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HSIEH, SU-HSING, and 謝素幸. "Discussion on Key Audit Matters in Financial Statement Check Report - Taking Xing Cabinet as an Example." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/9y4pee.

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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-counte

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Hsueh, Chuen-Wen, and 薛淳文. "CPAs’ Administrative Liability for Financial Statement Audit under Adjudicative Facts-the Disciplinary System of CPAs in Taiwan." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/60284989872895291957.

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"The effect of enterprise resource planning systems on the financial statement audit of a higher education institution." Thesis, 2015. http://hdl.handle.net/10210/13970.

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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

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Wang, Yu-Ning, and 王瑀甯. "The Effects of Non-audit Services on the Value-Relevance of Financial Statement--- Auditor Independence vs. Knowledge Spillover." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/40319374570968487657.

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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,

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KALÍŠKOVÁ, Anna. "Rejstříkování zákonných údajů ročních závěrek firem." Master's thesis, 2016. http://www.nusl.cz/ntk/nusl-251752.

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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 i

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DOLEŽALOVÁ, Jana. "Úloha externího auditora při auditu účetní jednotky ve vazbě na etiku a rizika." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-175504.

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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.

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Шлома, І. Ю. "Звітність підприємств: склад, методика складання та напрямки вдосконалення (на прикладі Виробничого підрозділу «Одеська об’єднана дирекція залізничних перевезень» Регіональної філії «Одеська залізниця» АТ «Укрзалізниця»)". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11131.

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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 e

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Романова, Олександра Володимирівна. "Удосконалення обліку та аудиту адміністративних витрат на ТОВ «Юрексперт-проект»". Магістерська робота, 2021. https://dspace.znu.edu.ua/jspui/handle/12345/6317.

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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 «Юрекспер

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Оренчак, Алла Анатоліївна. "Удосконалення обліку та аудиту доходів від операційної діяльності на ТОВ «Ювелірна Група України»". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/4846.

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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 Украї

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