Letteratura scientifica selezionata sul tema "Auditors' reports – Standards"
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Articoli di riviste sul tema "Auditors' reports – Standards"
1
Fakhfakh, Mondher. "The harmonization of audit reports of Islamic banks". Journal of Islamic Accounting and Business Research 8, n. 2 (10 aprile 2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.
Testo completoAbstract (sommario):
Purpose The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent auditors of Islamic banks. Design/methodology/approach The homogenization of the auditors’ reports of Islamic banks has been statistically measured. Supranational auditing standards on auditors’ reports (ISA 700 and AAOIFI standard) are used as the control. Findings The results show lack of harmonization in several elements related to the form of the auditor’s report and in all elements related to the content of the auditor’s report among the Islamic banks. Originality/value This paper provides new empirical evidence about the measurement of harmonization in the form and content of the auditors’ reports of Islamic banks. It discusses the level of compliance with the elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions.
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Fakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports". Journal of Islamic Accounting and Business Research 11, n. 3 (2 gennaio 2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.
Testo completoAbstract (sommario):
Purpose The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks. Design/methodology/approach A statistical measurement of the homogenization of the consolidated auditors’ reports of Islamic banks. International and Islamic auditing standards on consolidated auditors’ reports are used as the control (ISA 700 and AAOIFI standard-IAS2). Findings The results show a lack of harmonization among the Islamic bank’s groups in several elements related to the form of the consolidated auditor’s report and in all elements related to the independent auditor’s report. Originality/value This paper provides new empirical evidence about the measurement of harmonization in the form and content of the consolidated auditors’ reports of Islamic banks groups. It discusses the level of compliance with the consolidated elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions.
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Goicoechea, Estibaliz, Fernando Gómez-Bezares e José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users". International Journal of Financial Studies 9, n. 2 (29 aprile 2021): 25. http://dx.doi.org/10.3390/ijfs9020025.
Testo completoAbstract (sommario):
Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited perceptions from 212 experienced auditors and financial report users about the value of audit reports and ways to improve their format and content. An analysis of the responses suggests that adding information on audits (such as auditor’s responsibility about fraud) and on annual accounts and client’s information systems, without significant changes in the format, would improve the decision usefulness of audit reports. The growing sophistication of markets and reporting standards requires new information in audit reports, such as auditors’ conclusions about management’s estimates in annual accounts. The study is useful to regulators, auditors’ corporations, academics, and users and contributes to the current audit literature by providing evidence on consensus between auditors and users with regard to the format and content of audit reports.
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Ferreira, Catarina, e Ana Isabel Morais. "Analysis of the relationship between company characteristics and key audit matters disclosed". Revista Contabilidade & Finanças 31, n. 83 (agosto 2020): 262–74. http://dx.doi.org/10.1590/1808-057x201909040.
Testo completoAbstract (sommario):
ABSTRACT The general objective of this study is to analyze whether the particularities of audited companies influence the volume of key audit matters (KAMs). Its specific objectives are to identify the number of KAMs disclosed by Brazilian companies and analyze the main factors associated with their disclosure. The paper aims to contribute to an area of investigation still lacking in studies that analyze the factors affecting KAM disclosure, which makes audit reports more individualized. The study contributes to understanding the main auditing issues in Brazilian companies that auditors consider relevant, by providing evidence on factors associated with their disclosure. This research is relevant for agencies that issue auditing standards and for financial information users. For issuers of auditing standards, the study is relevant because it identifies the factors associated with KAM disclosure, enabling it to be confirmed that the new audit report model has contributed to its destandardization. For financial information users, the study demonstrates that KAM disclosure varies from company to company, thus contributing to greater transparency of the audit report. Data were collected from the Audit Reports and Consolidated Financial Statements of the 447 Brazilian companies listed on the São Paulo Securities, Commodities, and Futures Exchange (BM&FBovespa), on December 31st of 2016, and an ordinary least squares (OLS) regression was applied to the defined model. The results show a positive relationship between the number of KAMs disclosed and both the auditor being a Big 4 and the complexity of the audited company. The auditor’s fees and auditor’s opinion being modified show a negative relationship with the number of KAMs. The article is relevant for companies, auditors, and regulatory and supervisory bodies as it identifies company characteristics that influence KAM disclosure and are determinants for the non-standardization of the auditor’s report.
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Sawangjan, Phattarawade, e Muttanachai Suttipun. "The relationship between key audit matters (KAM) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore". 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, n. 1 (9 dicembre 2020): 69. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(69).
Testo completoAbstract (sommario):
In 2015, the International Standard on Auditing has been revised by the International Auditing and Assurance Standards Board (IAASB) which aims to increase communication quality and information value on the audit reports by using key audit matters (KAM) disclosure. This is because the traditional audit reports provided information asymmetry between corporations and users of financial statement especially investors as well as poor communication quality. Therefore, to reduce information asymmetry between the corporations and investors, this study mainly aims to test whether there is any relationship between KAM disclosure and stock reaction in ASEAN countries represented by Thailand, Malaysia, and Singapore. However, the results of relationship between KAM disclosures and stock reaction from the previous related studies were mixed. For example, Fellnäs et. al. (2015) and Srijunpetch (2017) found that the new audit reports increased firm value and stock reaction. It is because the new audit reports provide quality of communication from auditor's work on the confidence of financial statement users. Moreover, it also helps to reduce the audit expectation gap. On the other hand, Altawalbeh and Alhajaya (2019) found no relationship between KAM disclosure and stock price because the auditors do not report KAM for improving communication quality, but they do because of the regulation. Keywords: Auditor Report's, Key Audit Matters Disclosure, Stock Reaction, Stock Price, Stock Volume
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Kadous, Kathryn, e Molly Mercer. "Can Reporting Norms Create a Safe Harbor? Jury Verdicts against Auditors under Precise and Imprecise Accounting Standards". Accounting Review 87, n. 2 (1 ottobre 2011): 565–87. http://dx.doi.org/10.2308/accr-10203.
Testo completoAbstract (sommario):
ABSTRACT We conduct an experiment with 749 mock jurors to examine whether juries evaluate auditors differently under precise versus imprecise standards when the client reporting is held constant. We find that the impact of standard precision on jury verdicts depends on the aggressiveness of the audit client's financial reports and on the industry reporting norm. When the client's reporting is more aggressive and violates the precise standard, juries return fewer verdicts against auditors under the imprecise standard, especially when the reporting complies with the industry norm. When the client's reporting is less aggressive and complies with the precise standard, juries return more verdicts against auditors under the imprecise standard, but only when the client's reporting is more aggressive than the industry norm. Compliance with industry reporting norms appears to provide auditors with safe harbor protection from negligence verdicts when accounting standards are imprecise.
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Salehi, Mahdi, Mostafa Bahrami e Fatemeh Alizadeh. "The effect of academic education on employers’ satisfaction and audit quality in Iran". Industrial and Commercial Training 48, n. 5 (6 giugno 2016): 249–56. http://dx.doi.org/10.1108/ict-05-2015-0036.
Testo completoAbstract (sommario):
Purpose – The purpose of this paper is to examine the effect of academic education of auditors on the satisfaction of employees and the quality of audit reports. Design/methodology/approach – In order to collecting data a questionnaire designed and developed among the auditors, managers, and professors in Iran during November 20, 2014. Findings – The results of the study reveal that the inability to fully understand the audit report is one of the major problems of customers. For the audit firm, issues such as observation of accounting standards in financial statements, preparation of sufficient documents for the auditor, strong internal control, and understanding the limitations and problems of auditors were considered important. Originality/value – To the best of the authors’ knowledge the current paper is the first study which deals with the topic of the study in developing countries, especially Iran.
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Christensen, Brant E., Steven M. Glover e David A. Wood. "Extreme Estimation Uncertainty in Fair Value Estimates: Implications for Audit Assurance". AUDITING: A Journal of Practice & Theory 31, n. 1 (1 gennaio 2012): 127–46. http://dx.doi.org/10.2308/ajpt-10191.
Testo completoAbstract (sommario):
SUMMARY The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the level and nature of assurance provided on estimates. We examine estimates reported by public companies and find that fair value and other estimates based on management's subjective models and inputs contain estimation uncertainty or imprecision that is many times greater than materiality. Importantly, changes in the estimates often impact net income; consequently, the extreme estimation uncertainty also resides in measures such as earnings per share. We do not question the value audits provide to the marketplace, the importance of fair value reporting, or the ability of auditors to deploy up-to-date valuation and auditing techniques. Rather, we suggest that the convergence of relatively recent events is placing an increasingly difficult, and perhaps in some cases unrealistic, burden on auditors. We consider whether the convergence of events in regulation and standard setting may have outstripped auditors' ability to provide the level and nature of assurance currently required on estimates with extreme estimation uncertainty by auditing standards and regulators. We discuss potential changes to financial reporting and auditing standards that may improve the information provided to users and also address the concerns we raise. Finally, we suggest avenues for future research that may be fruitful in addressing how changes to standards would influence the behavior of preparers, auditors, and users. JEL Classifications: M4; M40; M41; M42. Data Availability: All data are publicly available.
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Toy, Alan, e David C. Hay. "Privacy Auditing Standards". AUDITING: A Journal of Practice & Theory 34, n. 3 (1 settembre 2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.
Testo completoAbstract (sommario):
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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Bennouri, Moez, Mehdi Nekhili e Philippe Touron. "Does Auditor Reputation “Discourage” Related-Party Transactions? The French Case". AUDITING: A Journal of Practice & Theory 34, n. 4 (1 gennaio 2015): 1–32. http://dx.doi.org/10.2308/ajpt-51036.
Testo completoAbstract (sommario):
SUMMARY We use a unique dataset from a sample of 85 French firms over the period 2002–2008 in order to answer the following questions: Is there any relation between the use of auditors with a brand-name reputation for providing high-quality audit reports and the number of related-party transactions (RPTs) reported to outside shareholders? And, how does a more transparent environment for the reporting of related-party transactions affect this relationship, if at all? We find that firms audited by Big 4 auditors report fewer related-party transactions. The period under study includes the change in accounting standards in Europe that occurred in 2005 with the adoption of IFRS standards, which resulted in a more transparent reporting environment for RPTs. We find that the negative relationship between auditor reputation and the number of reported of RPTs is “weaker” in a more transparent reporting environment. We argue that these results are related to the accounting uncertainty surrounding the reporting of related-party transactions that particularly affects the behavior of Big 4 auditors. JEL Classifications: G34, G38, K33, M42. Data Availability: All untabulated results are available upon request from the authors.
Tesi sul tema "Auditors' reports – Standards"
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Moroney, Robyn Ann Accounting Australian School of Business UNSW. "An investigation and comparison of the decision-making process used by industry specialist and other auditors". Awarded by:University of New South Wales. Accounting, 2003. http://handle.unsw.edu.au/1959.4/19242.
Testo completoAbstract (sommario):
Large accounting firms have been structuring their audit divisions along industry lines for some years. Industry specialisation is seen as a means of differentiation between otherwise similar accounting firms. At the individual level industry specialists are identified as being so designated within their firm. They spend a substantial amount of their time auditing clients in that industry. The purpose of this study is to determine what industry specialist auditors do that is different and similar when working on industry-based tasks, one of which they specialise in. Behavioural decision theory is used to investigate the differences and similarities in the decision-making processes of industry specialist and other auditors. It is known that industry specialists perform better on tasks set in their industry. The purpose of this study is to learn why. To that end, the pre-information search, information search and decision processing phases of the decision-making process are examined. It is expected that industry specialists are more efficient and effective at each stage of the decision-making process when completing a case set in the industry they specialise in. Two controlled experiments were conducted in the offices of each of the Big 4 international accounting firms. Participants included manufacturing and superannuation industry specialists from each firm. Each participant was invited to take part in both experiments, which were conducted consecutively via the internet. The first experiment comprised two cases, one set in each industry setting (manufacturing and superannuation). Participants completed both cases. The purpose of the first experiment was to conduct a within-subject examination unveiling similarities and differences between industry specialists and other auditors during the pre-information search, information search and decision processing phases of the decision-making process. Their performance on each case was also monitored and measured. Significant results were found for information search and performance. Moderate results were found for one proxy each of the pre-information search and the decision processing phases. The relationship between efficiency at each stage of the decision-making process and performance was also measured. A significant relationship was found for the pre-information search and decision processing phases. The second experiment comprised two strategic business risk tasks set in each industry setting (manufacturing and superannuation). Participants completed both sets of tasks. The purpose of the second experiment was to examine effectiveness during the pre-information search (listing key strategic business risks), information search (listing key inputs) and decision processing (listing key processes) phases of the decision-making process and their ability to identify and list key outputs (accounts and assertions) for an identified risk (technological change for the manufacturing industry task and solvency due to insufficient funding for the superannuation industry task) within each industry setting. The results were very significant overall. Industry specialist auditors were able list more key strategic business risks, inputs, processes and outputs when the task was set in the industry in which they specialise. The relationship between effectiveness at each stage of the decision-making process and performance was also measured. A significant relationship was found between effectiveness in listing key inputs and effectiveness in listing key outputs (accounts).
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Perry, Suzanne M. "A Reexamination of the Dilution of Auditor Misstatement Risk Assessments: An Experimental Study of the Impact of Client Information Type, Workload, and PCAOB Guidance on Dilution". Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc848096/.
Testo completoAbstract (sommario):
Many external parties such as investors, creditors, and regulatory agencies, use a company’s financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High time pressure conditions mitigate this effect by refocusing auditor attention toward relevant client information, therefore reducing the impact of nondiagnostic information (Glover 1994, 1997).
This research study examines other common audit environment factors to determine if they too influence audit judgment results. An online questionnaire of 149 auditors, CPAs and other accounting professionals indicate that the inclusion of nondiagnostic client information results in a significant change in auditor judgments. The direction of this change follows a theorized pattern; risk assessments that were initially high are reduced, while those that were initially low are increased. Significance was not consistently found for a workload and PCAOB effect on auditor judgment. However, a comparison of the absolute value of dilution effect means across conditions reveals some trending for the proposed unwanted effect of high workload, and the beneficial effect of PCAOB guidance.
These results have important implications for auditing research and practice. It extends previous archival research on workload effects and uses a unique questionnaire design to reexamine workload pressures in a behavioral setting. The results of hypothesis testing on workload pressure and PCAOB guidance, although lacking consistent statistical significance; exhibit trends that agree with proposed theoretical relationships. Tests on the effects of nondiagnostic information show strong statistical support for previous studies in the area of psychology and audit. This study’s greatest contribution suggests that audit pressures do not produce equivalent effects on auditor judgment; time pressure improves audit judgment, while workload pressure does not (Glover 1994, 1997). These results can be explained by examining the relationship between stress and audit judgment performance (Choo 1995, Yerkes and Dodson 1908). Different types and different degrees of audit pressures may correspond to different levels of audit pressure. Low to moderate levels of audit pressure, such as the level of time pressure used in Glover’s (1994, 1997) study improve audit performance. Higher audit pressures, such as high workload during an auditor’s busy season, may lower audit performance.
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Santos, Fabiano Pereira dos. "A relação entre o parecer de auditoria e a troca de auditores: uma investigação nas instituições financeiras brasileiras". reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/11262.
Testo completoAbstract (sommario):
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The main purpose of this study is to verify whether there is a relationship between the spontaneous change of an independent auditor and the qualified audit report issued in the previous year and also whether there is a positive relationship between the turnover of auditors and the issuing of qualified audit reports in the year of the turnover and subsequent years. This paper is justified by its proposal to scientifically evaluate the impact of the administration’s influence and adopting the auditing turnover in the independence of the external auditor, without bias by the interested of the professional involved, since this is solely a documental study. Therefore, one arrives at diverse hypotheses in regard to the occurrence of a qualified report as a factor that encourages the administration to change auditors and in relation to the mandatory turnover of auditors favoring the issuing of qualified reports. In addition to the documental study, this paper is also comprised of a review of the academic and specialized literature that is the basis for the made questions addressed. The results obtained after the considerations and verification observed in the bibliographic studies, and the tests results from the Chi-square statistics, verify that the administration is more favorable to changing auditing firms when it receives a report modified by relevant safety clauses and emphases than when it receives a clean report from the current auditing firm. Another verification is the absence of a relationship between adopting the mandatory auditing turnover and issuing modified reports in the years after such change takes place.
Esta pesquisa tem como objetivo principal verificar se há relação entre a troca espontânea da auditoria independente e o parecer não limpo emitido no ano anterior e também se há relação positiva entre o rodízio de auditores e a emissão de pareceres não limpos no ano do rodízio e nos seguintes. Justifica-se este trabalho pela proposta de avaliar cientificamente o impacto da influência da administração e da adoção do rodízio de auditoria na independência do auditor externo, sem ser enviesado pelos interesses dos profissionais envolvidos, uma vez que esta é uma pesquisa exclusivamente documental. Portanto, chega-se a diversas hipóteses quanto à ocorrência de parecer não limpo como fator motivador para a troca de auditores por parte da administração e quanto ao rodízio obrigatório de auditorias propiciando a emissão de pareceres não limpos. Além da pesquisa documental, este trabalho também é composto por revisão da literatura acadêmica e especializada, que fundamentam e respaldam as principais questões abordadas. Os resultados obtidos, após as considerações e constatações observadas nas pesquisas bibliográficas, e nos resultados dos testes da estatística qui-quadrado, verificam que a administração é mais propensa a trocar a firma de auditoria quando recebe um parecer modificado por ressalvas e ênfases relevantes que quando recebe um parecer limpo da firma de auditoria atual. Outra constatação é a ausência de relação entre a adoção do rodízio obrigatório de auditoria e a emissão de pareceres modificados nos anos após esta troca.
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Guedes, Antonio Carlos dos Santos. "O parecer da auditoria independente antecipa a necessidade de republicação das demonstrações contábeis?" reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/11034.
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O objetivo deste trabalho é investigar a relação existente entre a ressalva imposta no parecer da auditoria independente e a reapresentação exigida pelo Banco Central, a existência de forte correlação entre haver ressalva e reapresentação por exigência, indicariam que o parecer teria capacidade de antecipar exigência de reapresentação por parte do Banco Central. Selecionamos o grupo formado pelos bancos que tem ações negociadas na bolsa de valores e mapeamos as combinações formadas pelo tipo de parecer com o tipo de apresentação, de igual modo utilizamos este método em dois estratos da amostra, por porte da firma de auditoria e por haver ou não algum nível de Governança Corporativa. Os resultados não mostraram relação significativa entre parecer com ressalva e reapresentação, nem os estratos demonstraram percentuais significativamente melhores em relação aos demais estratos ou mesmo em relação à amostra. Concluímos que não há relação entre parecer e reapresentação por exigência, nem relevância com relação ao porte ou a governança corporativa, porém os resultados mostraram haver maior percentual de reapresentação espontânea no estrato por governança corporativa, o que indicaria um cuidado maior em relação às demonstrações independente do parecer da auditoria independente.
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Lancaster, Jonathan Charles Swinburne. "“Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940". Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1020876.
Testo completoAbstract (sommario):
This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which caused the process of accountants’ registration to extend over 38 years in South Africa. This confusion was in strong contrast to the process of speedy registration of accountants in New Zealand and Australia. The final unification of South African accounting societies in 1951 created the Public Accountants’ and Auditors’ Board. Its creation, at long last, suggested an overarching control and regulation which was mirrored in the final political unification and economic stability of a South Africa dominated by Afrikaner Nationalists. One further element was interwoven into the fabric of the thesis – this being the application of institutional economic theory and its impact upon the accounting concepts of “material irregularity” and “reportable irregularity”.
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Wisnik, Melissa Tuxen. "Relação entre a natureza dos principais assuntos de auditoria apresentados nos relatórios de auditoria independente, setores de atuação e países". reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24209.
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Esta pesquisa tem como objetivo principal verificar se há relação entre a natureza dos Principais Assuntos de Auditoria apresentados nos relatórios dos auditores independentes e os respectivos setores de atuação das companhias. Justifica-se este trabalho com a proposta de avaliar a natureza dos Principais Assuntos de Auditoria definidos pelos auditores independentes como os assuntos mais significativos no contexto da emissão de sua opinião frente às novas normas internacionais de auditoria, para empresas que atuem em um mesmo segmento. Esta pesquisa é realizada exclusivamente de forma documental, pela leitura dos relatórios de auditoria de 2016 das dez maiores empresas, segundo sua posição no market capitalization, dos setores bancário, de seguros e de varejo do Brasil, Reino Unido e Hong Kong. Além da pesquisa documental, este trabalho também é composto por revisão da literatura e normativos que regulamentam a emissão do relatório de auditoria, os quais fundamentam e contextualizam o papel do auditor independente e o conteúdo do relatório de auditoria. Os resultados obtidos indicam que os Principais Assuntos de Auditoria incluídos nos relatórios de auditoria externa de empresas do mesmo segmento de atuação tendem a ser semelhantes entre si, embora também sejam influenciados pelo mercado em que a empresa atua e por fatores específicos à empresa.
This research has as main objective to verify the existence of a relationship between the nature of the Key Audit Matters presented in the independent auditors' reports and the respective segments of the companies. This objective of this project is to evaluate if the nature of the Key Audit Matters defined by the independent auditors as the most significant matters in the context of issuance of their opinion, regarding the new international auditing standards, applies for companies operating in the same segment. This research is prepared exclusively in a documentary way, by reviewing the 2016 audit reports of the ten largest companies, according to its market capitalization, of banking, insurance and retail sectors in Brazil, the United Kingdom and Hong Kong. In addition to documentary research, this work is also composed of a review of the literature and standards that regulate the issuance of the audit report, which form the basis and context for the independent auditor's role and the content of the audit report. The results indicate that the main audit subjects included in external audit reports of companies in the same segment tend to be similar, although they are also influenced by the environment in which they operate and by factors specific to each company.
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Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.
Testo completoAbstract (sommario):
The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in terms of international standards and the czech law. The main legal standards are Directive of the European Parliament and of the Council 2006/43/EC., Act No. 93/2009 on Auditors and International Standards on Auditing. The third chapter defines the professional audit regulatory and characterizes the Code of Ethics. The fourth chapter focuses on the use of audit methods and procedures during the audit engagement. The last chapter of the theoretical basis discusses an audit documentation, as one of the possible means of proof audit trail. The last chapter of the thesis is represented by a practical part where the specific entity Zemský hřebčinec Písek státní podnik presents selected audit procedures and methods with a focus on work as an assistant of the auditor. An important part of the thesis consists of an annex that contains selected parts rather stable and normal component auditor's documentation.
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Veiga, Juliana Gorete Tavares. "O relatório de auditoria e as diferenças de expectativas em auditoria: recentes alterações". Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/16754.
Testo completoAbstract (sommario):
Mestrado em Contabilidade - AuditoriaVários esforços têm sido feitos para restabelecer a confiança dos utilizadores das demonstrações financeiras, principalmente após os grandes escândalos financeiros no início do século XXI. Assim, estão previstas alterações para o relatório de auditoria, quer por força da transposição de normativos europeus, que remetem para a utilização direta das International Standard on Auditing, quer por exigências nacionais adicionais. O objetivo principal destas alterações é aumentar o valor informativo do relatório, sendo uma tentativa de redução das diferenças de expectativas em auditoria, isto é o desfasamento entre o que a sociedade espera da auditoria e os resultados desta. A determinação do impacto destas alterações na realidade portuguesa tornase assim aliciante. Desta forma, o objetivo geral do estudo é aferir o efeito esperado das alterações previstas para o relatório de auditoria no estreitamento das diferenças de expectativas, à luz da teoria da agência. A partir da análise quantitativa dos questionários e da análise de conteúdo das entrevistas face-to-face realizadas a analistas financeiros, revisores oficiais de contas e gestores, obteve-se evidência que na perceção dos inquiridos, as alterações previstas para o relatório de auditoria têm um efeito positivo na redução das expectativas em auditoria em Portugal.
Several efforts have been made to restore the confidence of users of financial statements, especially after the huge financial scandals in the early twenty-first century. Thus, they are planned changes to the audit report, either on the transposition of European regulations, which refer to the direct use of the International Standard on Auditing, or by additional national requirements. The main purpose of these changes is to increase the informational value of the report, and it is therefore an attempt to reduce differences in expectations for audit, that is the gap between what society expects of the audit and the results thereof. The determination of the impact of these changes on the Portuguese reality thus becomes attractive. Therefore, the overall objective of the study is to assess the expected effect of the changes planned for the audit report in narrowing the audit expectation gap, in light of agency theory. From the quantitative analysis of questionnaires and content analysis of faceto- face interviews with financial analysts, auditors and chief executive officers, we obtained evidence that in perception of respondents, the planned changes to the audit report have a positive effect in reducing the audit expectation gap in Portugal.
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Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.
Testo completoAbstract (sommario):
The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
Libri sul tema "Auditors' reports – Standards"
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Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.
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Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.
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Board, Auditing Practices. Audit of central government financial statements in the United Kingdom. Milton Keynes: Accountancy Books, 1996.
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American Institute of Certified Public Accountants. Quality Review Executive Committee. Standards for performing and reporting on quality reviews. New York, N.Y: The Institute, 1989.
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Oliverio, Mary Ellen. The role of internal auditor. New York: American Institute of Certified Public Accountants, 1994.
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Committee, American Institute of Certified Public Accountants Quality Review Executive. Standards for performing and reporting on quality reviews: Effective April 1, 1994, as amended. New York, N.Y: American Institute of Certified Public Accountants, 1993.
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Board, Auditing Practices. The audit of occupational pension schemes in the United Kingdom. Milton Keynes: Accountancy Books, 1997.
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Board, Auditing Practices. The auditors' right and duty to report to regulators: Implementation of the post-BCCI directive in the UK. (Milton Keynes): Auditing Practices Board, 1996.
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Board, Auditing Practices. The audit of occupational pension schemes in the United Kingdom: A consultation draft. Milton Keynes: Accountancy Books, 1997.
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Board, Auditing Practices. The auditors' right and duty to report to SIB and other regulators of investment business. Milton Keynes: Auditing Practices Board, 1994.
Cerca il testo completoCapitoli di libri sul tema "Auditors' reports – Standards"
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Li, Ning. "Behavioral Invisibility". In Private Regulation of Labor Standards in Global Supply Chains, 17–47. Cornell University Press, 2021. http://dx.doi.org/10.7591/cornell/9781501754517.003.0002.
Testo completoAbstract (sommario):
This chapter focuses on assessing data reliability, using data provided by AUDCO (a large auditing company) from more than forty thousand audits spanning seven-years across twelve countries and thirteen industries. It highlights China, which reports very high levels of unreliable audit information, and examines the role played by a “gray” actor — the audit consulting company (ACC) — in helping suppliers “pass” audits. ACCs provide a variety of services, including falsification of audit records. The chapter then considers how ACCs “advertise” their services and how they work, through a detailed analysis of an audit consultant's work logs, as well as an assessment of why ACCs may be so successful. The analysis suggests that getting a clear picture of what is really happening in a factory requires a nuanced understanding of the nature of the data that auditors examine. It points to the need for auditors to be better trained at spotting falsified data but also to triangulate with other data and information sources (perhaps from workers). Ultimately, the results show that the lack of reliable data provided to auditors is a major reason for the decoupling we see between private regulation practices and sustainable improvements in working conditions in global supply chains across multiple industries and countries.
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Barata, João, Paulo Rupino da Cunha e Sofia Barata. "ICT Management and Compliance". In ICT Management in Non-Profit Organizations, 242–64. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-5974-2.ch014.
Testo completoAbstract (sommario):
This chapter presents an action research study for the integrated management of ICT and standards compliance. The case reports on a technological institute with multiple certifications. There are an increasing number of nonprofit organizations that adopt international standards such as ISO9001. ICT becomes critical in this context and must be integrated with the standards requirements, the stakeholders' needs, and the organizational processes. Moreover, combining digital- and paper-based compliance brings challenges to the organizational users and to external auditors. The proposed approach guides ICT management in highly regulated contexts. In the practical case, ICT and compliance become two sides of a single coin. The findings may assist nonprofit organizations in dealing with the increasing pressure of regulations worldwide.
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"PCAOB 1References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board". In Wiley Practitioner's Guide to GAAS 2015, 829–32. Chichester, UK: John Wiley & Sons, Ltd, 2015. http://dx.doi.org/10.1002/9781118979037.ch65.
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"PCAOB 1 References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board". In Wiley Practitioner's Guide to GAAS 2016: Covering All SASs, SSAEs, SSARSs, PCABOB Auditing Standards, and Interpretations, 813–16. Chichester: John Wiley & Sons, Ltd, 2016. http://dx.doi.org/10.1002/9781119233510.ch63.
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"PCAOB 1 References in Auditors' Reports to the Standards of the Public Company Accounting Oversight Board". In Practitioner's Guide to GAAS 2014, 873–76. Hoboken, New Jersey: John Wiley & Sons, Inc., 2016. http://dx.doi.org/10.1002/9781118872208.ch65.
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Bonelli, Lucia, Luisa Giudicianni, Angelo Immediata e Antonio Luzzi. "Compliance in the Cloud". In Data Intensive Storage Services for Cloud Environments, 109–31. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-3934-8.ch008.
Testo completoAbstract (sommario):
Despite the huge economic, handling, and computational benefits of the cloud technology, the multitenant and geographically distributed nature of clouds hides a large crowd of security and regulatory issues to be addressed. The main reason for these problems is the unavoidable loss of physical control that costumers are forced to accept when opting for the cloud model. This aspect, united with the lack of knowledge (i.e. transparency) of the vendor’s infrastructure implementation, represents a nasty question when costumers are asked to respond to audit findings, produce support for forensic investigations, and, more generically, to ensure compliance with information security standards and regulations. Yet, support for security standards compliance is a need for cloud providers to overcome customers hesitancy and meet their expectations. In this context, tracking, auditing, and reporting practices, while transcending the compliance regimes, represent the primary vehicle of assurance for security managers and auditors on the achievement of security and regulatory compliance objectives. The aim of this chapter is to provide a roundup of crucial requirements resulting from common security certification standards and regulation. Then, the chapter reports an overview of approaches and methodologies for addressing compliance coming from the most relevant initiatives on cloud security and a survey of what storage cloud vendors declare to do in terms of compliance. Finally, the SIEM-based approach as a supporting technology for the achievement of security compliance objectives is described and, the architecture of the security compliance component of the VISION Cloud architecture is presented.
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Bonelli, Lucia, Luisa Giudicianni, Angelo Immediata e Antonio Luzzi. "Compliance in the Cloud". In Cloud Technology, 1487–509. IGI Global, 2015. http://dx.doi.org/10.4018/978-1-4666-6539-2.ch069.
Testo completoAbstract (sommario):
Despite the huge economic, handling, and computational benefits of the cloud technology, the multitenant and geographically distributed nature of clouds hides a large crowd of security and regulatory issues to be addressed. The main reason for these problems is the unavoidable loss of physical control that costumers are forced to accept when opting for the cloud model. This aspect, united with the lack of knowledge (i.e. transparency) of the vendor's infrastructure implementation, represents a nasty question when costumers are asked to respond to audit findings, produce support for forensic investigations, and, more generically, to ensure compliance with information security standards and regulations. Yet, support for security standards compliance is a need for cloud providers to overcome customers hesitancy and meet their expectations. In this context, tracking, auditing, and reporting practices, while transcending the compliance regimes, represent the primary vehicle of assurance for security managers and auditors on the achievement of security and regulatory compliance objectives. The aim of this chapter is to provide a roundup of crucial requirements resulting from common security certification standards and regulation. Then, the chapter reports an overview of approaches and methodologies for addressing compliance coming from the most relevant initiatives on cloud security and a survey of what storage cloud vendors declare to do in terms of compliance. Finally, the SIEM-based approach as a supporting technology for the achievement of security compliance objectives is described and, the architecture of the security compliance component of the VISION Cloud architecture is presented.
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Fülöp, Melinda Timea, George Silviu Cordoș e Nicolae Măgdaș. "Importance of Ethics and Education to Understand the Audit Mission". In Management Accounting Standards for Sustainable Business Practices, 209–26. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0178-8.ch011.
Testo completoAbstract (sommario):
The chapter brings forward the discussion of how the level of accounting and audit knowledge has an impact on how stakeholders understand the audit mission, the auditor's responsibilities, and the message conveyed by the audit report, even when considering the new and extended reports. The preliminary results of this analysis indicate that audit education influences the audit expectation gap (the reasonableness gap), and if measures would be taken to upsurge the stakeholder's levels of education in auditing and accounting, combined with new and revised standards, the audit expectation gap can be reduced. In this sense, the International Accounting Education Standards Board (IAESB) is an independent standard-setting body that serves the public interest by establishing standards in the field of professional accounting education that prescribe technical competence and professional skills, values, ethics, and attitudes.
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"Activity". In Advances in IT Standards and Standardization Research, 171–89. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-4198-2.ch007.
Testo completoAbstract (sommario):
Ascertaining the degree of correspondence between audit area assertions or direct subject matter and audit criteria is a professional mandate. Under normal circumstances, audit area planning, study, and testing permit IT audit team members submitting working papers for review by the in-charge IT auditor. Preceding IT audit report preparation, the in-charge IT auditor must review documented inconsistencies and departures from applicable IT principles discovered during the engagement. Moreover, the in-charge IT auditor must apply an in-depth understanding of what constitutes appropriate audit evidence. Chapter 7 conveys evidential working papers expectations that assist in ensuring appropriate audit engagement fieldwork. Chapter 7 also discusses the assessment of audit findings and the evaluation of audit working papers.
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"Activity". In Advances in IT Standards and Standardization Research, 190–217. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-4198-2.ch008.
Testo completoAbstract (sommario):
After assessing sufficient, reliable, relevant, and useful evidence from planning through fieldwork, formal IT audit results communication is the next IT audit activity. IT audit area reporting conveys an opinion concerning control adequacy after planning, studying, and testing material or significant auditable units. Completing the working papers review and assessment prepares the in-charge IT auditor for drafting a report stating an opinion reflecting conclusions drawn from engagement area evidence. Reviewing the audit report draft with audit area personnel is a courtesy that can ensure final audit report validity, Chapter 8 details draft audit reporting preparation, review, and distribution. Chapter 8 also details the IT audit closing conference as well as the final audit review and distribution.
Atti di convegni sul tema "Auditors' reports – Standards"
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Mora, Rafael G., Joe Paviglianiti, Richard Slocomb, Anne-Marie Bourassa Mota e Mohsin Zaidi. "Trends on Integrity Management Programs (IMP) and Management Systems (MS) Audit and Incident Findings". In 2012 9th International Pipeline Conference. American Society of Mechanical Engineers, 2012. http://dx.doi.org/10.1115/ipc2012-90046.
Testo completoAbstract (sommario):
Over the past 12 years, as directed by federal and provincial regulations, Canadian pipeline companies have been formally developing and implementing Integrity Management Programs (IMPs). Since 1999, IMPs have been a requirement in the Canadian consensus industry standard CSA Z662. Furthermore, since the release of CSA Z662 Annex N in 2005, both the BC OGC and the Alberta Energy Resources Conservation Board (ERCB) (Canadian provincial regulators) have made CSA Z662 Annex N mandatory for their regulated companies. Annex N incorporates key management system (MS) elements such as a company’s policy and commitment, responsibilities, competency, planning, management of change, review and evaluation. This paper presents the findings of IMP audits conducted by the NEB and BC OGC regulators during the period of 2001–2011. This paper also includes the findings of NEB’s analysis of pipeline incidents that occurred between 2005 and 2009 and how these incident findings correlate to the audit findings. This paper is structured as follows: • Integrity management regulatory frameworks • IMP and MS elements and their interconnection • Audit findings from the NEB and the BC OGC • Incident findings from the NEB • Analysis of the audit findings and their correlation to incidents • Trends on IMP and MS audit and incident findings The paper provides a general understanding of the findings and their trends on pipeline integrity management and on incidents in terms of IMP/MS elements as described in Table 1. The results from this study may help stakeholders to determine strategies to increase the adequacy, implementation and effectiveness of pipeline integrity management. This paper does not include any company-specific information nor results and conclusions from any particular audit report or incident.
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Bordynuik, John William. "Viable Production of Diesel From Non-Recyclable Waste Plastics". In 2013 21st Annual North American Waste-to-Energy Conference. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/nawtec21-2716.
Testo completoAbstract (sommario):
The art of refining liquid hydrocarbons (crude oil) into diesel, gasoline, and fuel oils was commercially scaled decades ago. Unfortunately, refineries are technologically limited to accepting only a very narrow range of liquid hydrocarbons with very specific properties and minimal contaminates. Unrecyclable, hydrocarbon-based waste is a significant environmental problem increasing every year. According to the Environmental Protection Agency’s 2010 Facts and Figures report, over 92% of waste plastic is not recycled and with a growth rate of approximately 8% per year, there exists a critical need for a viable and environmentally sound, general purpose hydrocarbon-based recycling process. Hydrocarbon streams that fall outside of accepted refinery standards have traditionally been landfilled or melted into products of low value. The barriers and challenges are so great that previous attempts to refine waste plastics into fuel resulted in unviable batch-based machines producing low-value, unstable mixed fuels. However, over the course of three years JBI, Inc. (“JBI”) has broken through these barriers and has designed and built a viable commercial-scale continuous refinery capable of processing a wide-range of hydrocarbon-based waste into ASTM specification fuels. Research and testing of scale-up through 1-gallon, 3000 gallon, multi-kiln, and 40 ton/day processors took place in a plant in Niagara Falls, NY. Technical challenges encountered and lessons learned during process development will be explained in detail. In 2009, our technology was “molecularly audited” by IsleChem, LLC (“IsleChem”) of Grand Island, NY and in 2012, the full-scale plant was viably validated by SAIC Energy, Environment & Infrastructure, LLC (“SAIC”). Numerous sources of waste plastic and users of the resulting fuel products conducted extensive audits of the technology, process, and plant. For the purpose of this paper, processing of waste plastics will be discussed in detail; however, this technology can be applied to other waste hydrocarbon-based materials such as contaminated monomers, waste oils, lubricants and other composite waste streams.
Rapporti di organizzazioni sul tema "Auditors' reports – Standards"
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Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen e Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.
Testo completoAbstract (sommario):
This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical composition. This project was conducted by the National Reference Laboratory on air quality and thiswas the first time these measurements were assessed. A major part of the project was field and laboratory audits of the ongoing PAH and metal measurements. Other measurements were briefly evaluated through interviews and available literature. In addition, the national AQ database, the expertise of local measurement networks and related publications were utilised. In total, all theseven measurement networks performing PAH and metal measurements in 2019–2020took part in the audits. Eleven stations were audited while these measurements are performed at 22 AQ stations in Finland. For the large networks, one station was chosen to represent the performance of the network. The audits included also six laboratories performing the analysis of the collected samples. The audits revealed the compliance of the measurements with the AQ Decree 113/2017, Directive 2004/107/EC and Standards of the European Committee for Standardization(CEN). In addition, general information of the measurements, instruments and quality control procedures were gained. The results of the laboratory audits were confidential,but this report includes general findings, and the measurement networks were informed on the audit results with the permission of the participating laboratories. As a conclusion, the measurementmethodsusedwere mainly reference methods. Currently, all sampling methods were reference methods; however, before 2018 three networks used other methods that may have underestimated concentrations. Regarding these measurements, it should be noted the results are notcomparable with the reference method. Laboratory methods were reference methods excluding two cases, where the first was considered an acceptable equivalent method. For the other, a change to a reference method was strongly recommended and this realized in 2020. For some new measurements, the ongoing QC procedures were not yet fully established, and advice were given. Some networks used consultant for calibration and maintenance, and thus theywere not fully aware of the QC procedures. EN Standards were mostly followed. Main concerns were related to the checks of flow and calculation of measurement uncertainty, and suggestions for improvement were given. When the measurement networks implement the recommendations given inthe audits, it can be concluded that the EN Standards are adequately followed in the networks. In the ongoing sampling, clear factors risking the trueness of the result were not found. This applies also for the laboratory analyses in 2020. One network had concentrations above the target value, and theindicative measurementsshould be updated to fixed measurements.