Bibliografías temáticas / International Auditing Standards

Literatura académica sobre el tema "International Auditing Standards"

Autor: Grafiati
Publicado: 4 de junio de 2021
Última modificación: 21 de febrero de 2023

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Artículos de revistas sobre el tema "International Auditing Standards"

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Spedding, Linda. "Environmental Auditing and International Standards". Review of European Community and International Environmental Law 3, n.º 1 (marzo de 1994): 14–20. http://dx.doi.org/10.1111/j.1467-9388.1994.tb00148.x.

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Simunic, Dan A., Minlei Ye y Ping Zhang. "Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards". Journal of International Accounting Research 14, n.º 2 (1 de septiembre de 2015): 221–34. http://dx.doi.org/10.2308/jiar-51305.

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ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.
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Лосева y N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality". Auditor 3, n.º 1 (25 de enero de 2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.
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Турищева y Tatyana Turishcheva. "Introduction of International Auditing Standards in Russia". Auditor 1, n.º 12 (12 de diciembre de 2015): 12–17. http://dx.doi.org/10.12737/16748.

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Th e article deals with the introduction of international auditing standards in Russian auditing practice, existing problems and ways of solving them. It is concluded that the current stage of development of audit in Russia is characterized by a further convergence of Russian and international auditing practices, increase of public demand for its improvement.
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Cullinan, Charles P., Christine E. Earley y Pamela B. Roush. "Multiple Auditing Standards and Standard Setting: Implications for Practice and Education". Current Issues in Auditing 7, n.º 1 (1 de octubre de 2012): C1—C10. http://dx.doi.org/10.2308/ciia-50344.

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SUMMARY We organized a panel discussion on the roles of the multiple auditing standard setters and the implications of these multiple sets of standards for practice and education. The session took place at the American Accounting Association (AAA) Auditing Section Meeting in Savannah, Georgia in January 2012. In this paper, we discuss the roles of the various auditing standards setters (e.g., Auditing Standards Board [ASB], Public Company Accounting Oversight Board [PCAOB], International Auditing and Assurance Standards Board [IAASB]) and how the standards have diverged over time. We then present panelists' responses to questions raised during the session, which reflect differing perspectives concerning why multiple standards may be necessary, barriers to a more unified structure for auditing standards, and differences in enforcement and quality assessment. The panelists also discussed challenges posed by the existence of multiple standards for CPA firms, students, and instructors, and how these challenges may be addressed by both educators and accounting firms.
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Лосева, Н. y N. Loseva. "International auditing standards: new current version". Auditor 5, n.º 9 (11 de octubre de 2019): 31–37. http://dx.doi.org/10.12737/article_5d8893243986d6.49558949.

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Th e article discusses the new current version of the international auditing standards, introduced in early 2019 in Russia, changes, amendments, defi nitions and further directions in the development of ISA.
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Zeff, Stephen A. "International accounting principles and auditing standards". European Accounting Review 2, n.º 2 (septiembre de 1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.

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Toy, Alan y David C. Hay. "Privacy Auditing Standards". AUDITING: A Journal of Practice & Theory 34, n.º 3 (1 de septiembre de 2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.

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SUMMARY Privacy audits are an area of auditing practice that are becoming increasingly relevant to audit firms as well as to regulators such as privacy commissioners. Privacy audit reports can be a resource for consumers and groups representing them. However, there is limited consistency between the standards applied in privacy audits when compared across different auditors and across different jurisdictions. Inconsistency of standards reduces international comparability of privacy audits, thereby lowering their potential value to the entities subject to audit, and to users of the reports. We suggest a set of fundamental principles for privacy audits drawn from recent proposals for legislative and/or policy reform by leading official bodies in the U.S. and the European Union. We apply this framework to 30 privacy audit reports issued in five countries. The results show that few conform to the proposed fundamental principles. This inconsistency limits their value and effectiveness.
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Eltweri, Ahmed, Alessio Faccia y Scott Foster. "International Standards on Auditing (ISAs) Adoption: An Institutional Perspective". Administrative Sciences 12, n.º 3 (19 de septiembre de 2022): 119. http://dx.doi.org/10.3390/admsci12030119.

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This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted semi-structured interviews with 43 participants that represented 5 key actors from within the auditing field in Libya, including preparers and users of annual reports. Regarding ISAs adoption, the study focused on those institutional isomorphism drivers that are found to produce a greater impact on the experience of auditing practice in Libya. The identified factors are (a) foreign corporations, such as accountancy firms, (b) economic systems and the stock market, (c) international financial institutions (IFIs), and (d) the legal system. The research demonstrated that these drivers systematically and consistently predict the level of ISAs adoption commitment and associated harmonisation. Given the growing interest in harmonising auditing practice not only by scholars but also by policy and decision-makers, the relevance of this research cannot be questioned since it addresses significant concerns and contributes to the development of an under-researched topic in Africa. This paper expands the literature on the importance of harmonising auditing practices and provides fresh insights into auditing practices in a politically unstable country. Awareness is also raised about the most relevant drivers of adopting ISAs and several implications for policymakers and regulators in pursuing international harmonisation of auditing standards.
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Jasim Najm, Karar. "DEVELOPING A MECHANISM FOR AUDITING MUNICIPAL PROPERTY (LAND) ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS AND INTOSAI INTERNATIONAL STANDARDS". INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, n.º 02 (2022): 592–618. http://dx.doi.org/10.37648/ijrssh.v12i02.039.

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The research aims to prepare a proposed program in accordance with international auditing standards and INTOSAI standards and based on the laws, regulations and instructions in force that the auditor should take into account when auditing municipal lands to contribute to improving the process of auditing municipal lands and assisting the auditors in completing audit procedures with high flow. Achieving audit objectives efficiently and effectively And it will be reflected in giving an opinion on the fairness of the financial statements of municipal institutions, and the research concluded that the program of the Federal Financial Supervision Bureau approved to audit the activities of municipalities did not include detailed audit procedures for municipal lands and did not take into account international auditing standards and INTOSAI standards, so the researchers recommend the need to .adopt the program proposed
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Tesis sobre el tema "International Auditing Standards"

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Sivertsson, Yulia y Jenny Thorildsson. "International Standards on Auditing : Internationell standardisering med kulturella hinder?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20210.

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Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa faktorer påverkar den globala spridningen av ISA.   Metod: Vi har inkluderat 60 länder i vår studie. De variabler som har undersökts för varje nation är: Hofstedes kulturella variabler, EU-medlemskap, BNP, legalt system samt ekonomisk inriktning. Sekundärdata har samlats in från allmänt accepterade källor. Insamlade data har sedan bearbetats med statistiska metoder.   Resultat och slutsats: Resultaten från vår studie har visat att Hofstedes kulturella faktorer inte har samband med antagandet av ISA. Endast ett fåtal av de övriga variablerna visade signifikans med antagandet, nämligen EU-medlemskap och BNP. EU är därmed en viktig faktor för övergången till ISA. Variabeln EU visade ett signifikant samband med Hofstedes kulturella variabler. Det råder därmed kulturella skillnader mellan länderna inom och utanför EU, som i sin tur har påverkan på antagandet av ISA. Vår slutsats är att EU-medlemskap och storlek på ekonomin har påverkan på ländernas benägenhet för att anta ISA.   Förslag till fortsatt forskning: Studiens komplexitet gör att det finns möjligheter att göra större fördjupningar med fler och annorlunda mätvariabler. Det finns även möjlighet till liknande studier av hur kulturella faktorer påverkar övergången till andra internationella ramverk inom finansiell rapportering.   Uppsatsens bidrag: Föreliggande undersökning lämnar ett unikt bidrag till redovisningslitteraturen genom att vara den första studien att undersöka den internationella spridningen av revisionsstandarder i form av ISA och bidra till minskning av informationskostnader för företag runt om i världen.
Aim: International Standards on Auditing (ISA) is a framework introduced to improve auditing quality globally. Adoption of ISA is increasing continuously around the world. An essential contributing factor is the accepting of the Eighth Company Law Directive by the EU. However, the ISA adoption is far from been accepted by all countries; despite its obvious advantages. Prior work identifies cultural differences, EU-membership, size of economy, and differences in legal systems and market orientation as key factors in this adoption process. The study aims to examine if these factors influence global spreading of ISA.   Method: Our study includes 60 countries. The variables that have been introduced for each country are: Hofstede’s cultural variables, membership in the EU, GDP, type of legal system and economics. Secondary data were collected from generally accepted sources. The collected data were then analyzed using statistical methods.   Result and conclusions: The results of our study have shown that Hofstede’s cultural factors are not associated with ISA adoption. Only few other variables have shown significance with the hypothesis. These variables are EU-membership and GDP. Therefore, EU is an important factor for ISA adoption. Variable EU has shown significance with Hofstede’s cultural factors. This proves cultural differences between EU and other countries, which in turn influences ISA adoption. Our conclusion is that EU-membership and economy size influence inclination to ISA-adoption.   Suggestions for future research: The study's complexity gives opportunities to make future extensions by adding more variables. It is possible to conduct similar studies of cultural influence on the adoption of other international frameworks within financial reporting.   Contribution of the thesis: Our research makes a unique contribution to the accounting literature by being the first study to examine the international spreading of auditing standards in form of ISA and contributing to reducing information costs in the companies all around the world.
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Hjalmarsson, Andreas y Jenny Sahlin. "International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym". Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56878.

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År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ”hög men inte absolut säkerhet”, ersatts med termen ”rimlig säkerhet”. I problemdiskussionen argumenterar vi för vilka problem som denna förändring kan medföra. Vi nämner bland annat att revisionsberättelsen kan bli allt för komplicerad, vilket kan leda till försämrad kommunikation inte enbart mellan revisorer och kunder, men även kunderna och deras intressenter. Denna studie utgår från ett kvalitativt synsätt och har antagit en deduktiv ansats för att besvara den valda problemformuleringen på bästa sätt. Denna diskussion leder oss till problemformuleringen som lyder:                                  ”Hur kommer relationen mellan revisorer och kunder förändras vid tillämpningen av International Standards on Auditing, ISA?”                 Utifrån denna problemformulering har vi för avsikt att studera om relationen mellan revisorerna och kunderna har förändrats efter tillämpningen av ISA. Dessutom vill vi skapa en insikt i om kunderna är medvetna om denna förändring och de bakomliggande orsakerna till förändringen. För att söka svar på frågorna har bland annat besöksintervjuer genomförts med både revisorer och kunder.            Detta resonemang kommer sedan att kopplas samman med relevanta teorier som vi anser lämpade till denna studie, såsom Kommunikationsprocessen, Agentteorin, Förändringsteorin, Motivationsteorin och Etik & Moral.        Vi kan konstatera att revisorernas kunder överlag i Sverige har mycket god tillit till sina revisorer och dessutom anser de även att revisorerna är mycket mera än en kontrollant. Det kunderna främst värdesätter är att revisorerna även fungerar som ett bollplank, där de kan bolla frågor mellan varandra.   Under genomförandet av denna studie har det bland annat framkommit att kommunikationen från revisionsbyråernas sida har varierat gällande att informera kunderna kring tillämpandet av den internationella revisionsstandarden ISA.  Resultatet av denna studie har bland annat lett fram till att revisionsbyråerna och däribland revisorerna måste arbeta med att bli bättre på att kommunicera förändringar som påverkar dem själva samt sina kunder.
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Albahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms". Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.

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This thesis is concerned with the role of the international accounting firms in the process of auditing harmonisation both through their activities as individual firms and as agents whose actions enhance the degree of compliance with the International Standards on Auditing (ISAs). A major motivation underlying this research is the aspiration to understand the real potential for successful realization of the objective of worldwide auditing standards. This objective may be facilitated by the internationalisation of supply of auditing services, which suggests that the major international accounting firms would have a vital role in the achievability of global standards. Therefore, understanding the role of these firms is another motivation for this study. In addition, within the academic arena, comparative international auditing has received significantly less attention than international accounting harmonisation. As such, the third motivation for this study is to attempt to contribute to the debate on whether the internationalisation of auditing practices is generally feasible, in particular in the context of Less Economically Developed Countries (LEDCs). The research focuses on examining the extent to which ISAs are complied with in the context of LEDCs, and the influence of environmental factors, as suggested by comparative accounting research, and the activities of international accounting firms on compliance. Thus, the original idea of harmonisation as moving towards worldwide auditing practices across countries may not be achieved as long as environmental and cultural differences exist and exert different influences on professional development across countries. These research issues are addressed through a comparative study of Jordan, Lebanon, and Syria, based on a questionnaire survey and interviews. The rationale for conducting this investigation is based on the fact these three states belong to what is generally perceived to be a relatively homogenous region in terms of the level of economic development, culture, and language. But they have been followed diverse routes while adapting to the process of internationalisation of auditing practice. Therefore, it is of relevance to examine the forces that have resulted in countries within a relatively homogenous region adopting diverse policies while dealing with the international process. The study adds to the few existing empirical studies and offers evidence relevant to the debate about the extent to which international auditing practice has been harmonised, and what is the role of the major accounting firms in promoting adoption of ISAs and decreasing international auditing differences. In particular it provides evidence which can contribute towards understanding the nature and forms of international pressures for change in LEDCs. Previous studies have focused on auditing harmonisation within developed countries. This study indicates the need to broaden the research agenda to consider contexts where the auditing profession may be at a different stage of development, and to challenge assumptions either that innovations in auditing practice and standards are easily transferred globally or that individual countries, even within a common region, have uniform auditing environments.
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Nelje, Alexander y Lisa Claesson. "Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia". Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.

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Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs? We will also explore which the auditors’ views regarding the importance of auditing and its role in combating corruption? The purpose of this thesis is to create an understanding regarding implementing and improving the usage of mandatory audits and international auditing standards within Zambian SMEs. This also includes enlightening the problems auditors face in their process to use these regulations within Zambian SMEs as tools to assist in the fight against the obstacles that corruption creates. This study has been done through qualitative research where the main empirical findings have been conducted through interviews with auditors in Zambia. These auditors have for instance, been asked questions about what rules that exist in their country, their view on the implementation of mandatory auditing and international auditing standards on SMEs, and if they have any personal experience of corruption in their line of work. The conclusion from this research showed that auditing could aid in the fight against corruption. These conclusions are based on the perceptions and opinions of the included auditors. An implementation of mandatory audits and international auditing standards within Zambian SMEs will detect and reduce corruption. Despite potential shortfall in knowledge while implementing adjusted ISA for SMEs, the benefits of implementation exceed the shortcomings. Auditing cannot only be used to detect corruption but also to deter it. Through mandatory audits and the risk of being caught pursuing corrupt acts will increase, deterring corruption. Consequently, auditing carries a great importance to combat corruption, and mandatory audits together with implementations of international auditing standards within SMEs will aid in a significant reduction of corruption in Zambia.
Korruption är ett världsutbrett fenomen som har beskrivits av forskare som cancer i samhället. Eftersom korruption har en omfattande karaktär så finns det många sätt att bekämpa den, till exempel genom att öka genomsynligheten och förbättringar av revision. Det är därför intressant att undersöka vilka effekter ett revisionskrav för SMEs skulle ha på ett land som inte har det idag. Forskningsfrågorna vi har valt att fokusera på är vilket perspektiv Zambiska revisorer har på hur väl lämpad en revisionsplikt och internationella revisionsstandarder är för Zambiska SMEs? Vilka är revisorernas åsikter beträffande vikten av revision och dess roll i kampen mot korruption? Syftet med denna uppsats är att skapa en förståelse angående implementering och förbättring av revisionskrav och internationella revisionsstandarder i Zambiska SMEs. I det här inkluderas också att upplysa om problematiken för revisorerna i deras process att använda dessa reglementen i Zambiska små och medelstora företag som ett verktyg för att hjälpa till i kampen mot de hinder som korruption skapar. Studien har genomförts genom en kvalitativ undersökning där större delen av empirin har samlats in genom intervjuer med revisorer i Zambia. Dessa revisorer har blivit tillfrågade angående vilka regler som existerar i landet, vilken åsikt de har på en implementering av revisionsplikt och internationella standarder för SMEs samt om dem har någon personlig erfarenhet av korruption från deras arbete. Slutsatsen från den här undersökningen är att revision kan hjälpa till att bekämpa korruption. En implementering av ett revisionskrav och internationella revisionsstandarder i Zambiska SMEs kommer att ertappa och reducera korruption. Trots potentiella kunskapsbrister under implementeringen av de justerade ISA för SMEs kommer fördelarna av implementeringen att överträffa nackdelarna. Revision kan också användas för att avskräcka från korrupta handlingar. Följaktligen är revision av stor vikt i kampen mot korruption och revisionskravet tillsammans med implementering av internationella revisionsstandarder för SMEs kommer signifikant att minska korruptionen i Zambia.
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Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business y School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan". THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the audit expectation gap. Furthermore, this thesis introduces recommendations to eliminate the shareholders' unreasonable expectations, which is one of the reasons for the audit expectation gap in Jordan.
Doctor of Philosophy (PhD)
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Kraftová, Zdeňka. "Spis auditora v praktické aplikaci". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76335.

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This thesis focuses on audit documentation in practice. The main aim of thesis is give the comprehensive requirements list on audit documentation. This include international standard on auditig, the Law on auditors and the Law on accounting. These requirements are describe on praktice example. There is include historici development in the Czech Reublic and in the word.
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Andersson, Mattias y Annika Persson. "Internation Standards on Auditing : Revisorers upplevelser om revisionskvaliténs förändring efter implementeringen av en ny revisionsstandard". Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-23071.

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I början av 2000-talet inträffade flera stora revisionsskandaler i världen vilket ledde till en förtroendekris för revisioner. ISA implementerades som ett svar på 2000-talets revisionsskandaler som uppmärksammats internationellt och syftar till att förbättra revisionens kvalité och likformighet i världen. Syftet med studien är att förstå vilka upplevelser revisorer har om implementeringen av ISA genom att beskriva och analysera revisorernas upplevelser av vilka effekter implementeringen av ISA medfört på revisionskvalitén. Problemformuleringen som studien utgått från är följande: Hur upplever revisorer att revisionskvalitén har förändrats sedan ISA implementerades i Sverige? Vi har använt oss av en kvalitativ ansats med en abduktiv strategi då både den teoretiska referensramen och det empiriska materialet varit utgångspunkt för vår studie. Insamlingen av empiri bestod av personliga intervjuer med åtta revisorer. I urvalet av respondenter ingår både auktoriserade och godkända revisorer från både Big-4 och icke Big-4 byråer. Vår studie visar att revisionskvalitén inte behöver ha ökat efter implementeringen av ISA, vilket var syftet med de nya revisionsstandarderna. Studien visar vidare att ISA inte är anpassat för små företag och ett diversifierat regelverk för revision av små företag kan gynna de små företagen eftersom kostnaden idag är större än nyttan av de nya revisionsstandarderna. ISA har även medfört att revisionen idag blivit dyrare att genomföra eftersom fler arbetsmoment krävs och dokumentationen blivit mer omfattande, vilket tar tid från andra granskningsåtgärder.
In the early 2000s several major accounting scandals occurred in the world, which led to a crisis of confidence in the audit. ISA was introduced as a response to the 2000s auditing scandals that attracted international attention and aims to improve audit quality and consistency of the world. The study's aim is to gain understanding on the experiences auditors have with the implementation of ISA by describing and analyzing the auditors' experiences of the impact ISA brought on audit quality. The problem that this study based on is the following: How do the Auditors feel that the auditing quality has changed since ISA was implemented in Sweden? We have used a qualitative method with an abductive approach where both the theoretical framework and the empirical material has been the starting point for our study. The collection of empirical data consisted of personal interviews with eight auditors. The sample of respondents included both authorized and approved auditors from both Big-4 and non-Big-4 firms. Our study demonstrates that the audit quality hasn’t necessarily increased after the implementation of ISA, which was the purpose of the new auditing standards. The study further show that ISA´s not optimal for small businesses and diversified regulatory audits of small businesses can benefit small businesses where the cost today is greater than the benefit of the new auditing standards. ISA has also meant that the audit today become more expensive to implement, because more operations are required and the documentation has become more extensive, which takes time away from other review procedures.
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Eglund, Amanda y Anna Gidlund. "The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden". Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073.

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On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process has been affected by the implementation of the clarified ISAs and what effects it has given rise to. The study also aims at explaining the relationship between audit firm size and impact on the audit process. This study was conducted using qualitative methods for both collecting and analyzing data. The data have been collected using both primary and secondary data. The primary data was collected through questionnaires in order to get as many opinions as possible but interviews were conducted as well in order to get a deep insight about the subject and to make sure that the questions in the questionnaire was relevant. What emerged in this study is that both the EC and IFAC were right about the implementation of the clarified ISAs in Sweden. The auditors that participated in this study explained that the way they are doing an audit has not changed, which means that no fundamental changes have occurred in the audits. However, the auditors have experienced some changes in the audit process, for example an increased amount of requirements on documentation and a more complicated and time consuming auditor’s report. How much the audit process has changed differs depending on the size of the audit firm. Generally, the impact on the audit process at the “big four” are less than it is on small audit firms due to the fact that many of the “big four” have worked with ISA before. Overall, the auditors have experienced that the implementation of the clarified ISAs have meant an increased cost for doing audits, in the form of updates in audit methodologies, educations and more procedures to perform. However, the auditors have not experienced that the audit quality has increased due to this. This means that the costs for an audit have increased while the quality remains the same.
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Lebediev, M. K. "Features of implementation of audit for small enterprises". Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14065.

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Tesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi". Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.

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The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Libros sobre el tema "International Auditing Standards"

1

International Federation of Accountants. International Auditing Practices Committee. International standards on auditing. New York: The Federation., 1991.

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Arzumanova, Lana, Natal'ya Orlova, Yuliya Caregradskaya y Ol'ga Sobol'. International Standards on Auditing. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1303010.

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For graduate students, teachers, postgraduates and law students. The manual can be useful for the preparation of course papers and theses by students in the field of training "Jurisprudence", "State and municipal administration"."
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Krommes, Werner. Kommentar International Standards on Auditing. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7.

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Voronina, Larisa. International standards on auditing: theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1037951.

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The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards. Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H). The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher education of the latest generation and the national professional standard "the Auditor". For students, bachelors, undergraduates, postgraduates and teachers of economic universities and faculties, students of the program of preparation for the qualification exam for obtaining the certificate of the auditor, a professional accountant and also auditors, accountants, economists, lawyers and heads of organisations or improving qualification.
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International Federation of Accountants. International Auditing Practices Committee. Proposed International Standards on Auditing(ISA's). New York: IFC, 1993.

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Suyc, Viktor y Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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Ridley, Jeffrey. International quality standards: Implications for internal auditing. Altamonte Springs, Fla: Institute of Internal Auditors, Research Foundation, 1996.

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Kazakhstan, Palata auditorov Respubliki. Mezhdunarodnye standarty audita v Kazakhstane: International standards on auditing in Kazakhstan. Almaty: Raritet, 2001.

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Bagshaw, Katherine. A practical guide to international standards on auditing. Milton Keynes: Accountancy Books, 1998.

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International Federation of Accountants. International Auditing Practices Committee. Knowledge of the business: International standard on auditing. New York: International Auditing Practices Committee of the International Federation of Accountants, 1992.

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Capítulos de libros sobre el tema "International Auditing Standards"

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Campbell, Leslie G. "Transferring Domestic Auditing Standards Overseas". En International Auditing, 135–54. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_11.

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Campbell, Leslie G. "The Need for Auditing Standards". En International Auditing, 9–29. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_2.

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Boolaky, Pran K., Peter Ghattas, Teerooven Soobaroyen y Oliver Marnet. "International Standards on Auditing (ISAs)". En The Routledge Companion to Accounting in Emerging Economies, 171–83. 1 Edition. | New York: Routledge, 2020. | Series: Routledge companions in business, management and accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-14.

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Krommes, Werner. "Introduction". En Kommentar International Standards on Auditing, 1–6. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_1.

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Krommes, Werner. "Definitions". En Kommentar International Standards on Auditing, 7–17. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_2.

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Krommes, Werner. "Requirements and Applications". En Kommentar International Standards on Auditing, 18–646. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_3.

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Lessambo, Felix I. "The International Auditing and Assurance Standards Board". En Auditing, Assurance Services, and Forensics, 35–39. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_3.

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Grasses, Gisbert. "International Standards on Auditing als Instrument der Harmonisierung der Prüfungsgrundsätze". En Internationalisierung der Abschlussprüfung, 53–185. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-322-95341-4_5.

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Logvinova, Tamara I., Elena Yu Dyachenko, Natalia A. Gorlova, Maria N. Tatarinova y Ludmila I. Fedulova. "Auditing the Settlements of Loan Liabilities in Accordance with International Standards: Methodological Approach". En The Challenge of Sustainability in Agricultural Systems, 351–60. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72110-7_37.

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Yesilcelebi, Gul y Nazli Keyifli. "The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards". En The Impact of Globalization on International Finance and Accounting, 273–79. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_29.

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Actas de conferencias sobre el tema "International Auditing Standards"

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Trencheva, Miglena. "INTERNATIONAL AUDITING STANDARDS AND BANKING STABILITY". En 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.0515.

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Shpakova, Irina Vladimirovna. "Development of the internal standard "Methods of audit and control of operations of inventories"". En Сollection of articles, Chair Tatiana Petrovna Krivetskaia. Publishing house Sreda, 2018. http://dx.doi.org/10.31483/r-11203.

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The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.
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Robinson, Guy G. "Internal Auditing - More Than Compliance". En NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.28.

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A well-developed and executed internal audit program is flexible and allows for assessment of an organization’s compliance to multiple international standards on a continuous basis, not just during the process of initial assessment or renewal by external accreditation or registration bodies. A robust internal audit program with trained and experienced Quality Engineers is a scalable process and can pay significant dividends to a calibration/test organization by doing more than just meeting the internal audit requirements of external accrediting bodies.
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Pop, Monica Ana. "EXPLORING THE RELATIONSHIP BETWEEN GOVERNANCE VERSUS AUDITING AND REPORTING STANDARDS". En 2nd International Scientific Conference. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2018. http://dx.doi.org/10.31410/itema.2018.587.

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Suzuki, Daisuke y Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting". En 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Yekimov, Sergey. "Using Internal Standards In Auditing Activities To Strengthen Market Positions". En AmurCon 2020: International Scientific Conference. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.06.03.152.

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Hu, Xiaoqing. "The impact analysis of new auditing standards on audit risk". En 2014 2nd International Conference on Education Technology and Information System (ICETIS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icetis-14.2014.11.

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Schoonmaker, Stephen J. "Engineering Software Quality Management and ISO 9000". En ASME 1993 International Computers in Engineering Conference and Exposition. American Society of Mechanical Engineers, 1993. http://dx.doi.org/10.1115/edm1993-0111.

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Abstract This paper presents a management model for “in-house” engineering software. This model expands on a previous publication by the author, and this model is intended to satisfy the requirements of an ISO 9000 registration. ISO 9000 is the quality assurance standard of the International Organization for Standardization. ISO 9000 registration, which includes on-site independent auditing, is becoming a requirement for some businesses operating in the global marketplace. This paper draws on the author’s first-hand experience with this process. The author also urges the ASME to produce guidelines or standards on this material which will allow other mechanical engineers to benefit from his experience.
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Tian, Jinyu y Sijia He. "Research on Performance Auditing Standards System Construction of Energy-saving Emission and Reduction Projects". En 2016 International Conference on Education, Management Science and Economics. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icemse-16.2016.117.

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Beckmerhagen, I. A., H. P. Berg, S. V. Karapetrovic y W. O. Willborn. "Auditing Supports the Integration of Management Systems in the Nuclear Industry". En 12th International Conference on Nuclear Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/icone12-49004.

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Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system in a German nuclear facility.
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