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Reynolds, John Kenneth. "The impact of objectivity on the auditors reporting decisions : an office-level analysis /". free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9953890.
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Wang, Xinhan. "Earnings management, audit opinion and auditor location /". access full-text, 2005. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis-r.pl?mphil-ac-b19885763f.pdf.
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Thesis (M.Phil.)--City University of Hong Kong, 2005."Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)
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Morton, Anja Marketta. "Audit service quality : an empirical investigation". Phd thesis, Faculty of Economics, 1998. http://hdl.handle.net/2123/5305.
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Sena, Sandra Regina Siqueira de. "Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007". Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/885.
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Previous issue date: 2011-11-04Fundo Mackenzie de Pesquisa
The primary goal of this study is to verify whether there have been any changes in the reports issued by independent auditors after the adoption of Act Number 11638/2007. The sample is composed of non-financial listed companies whose shares are traded on the Bovespa (São Paulo Stock Exchange) with released Financial Statements in the period between 2006 and 2009, totaling 449 companies with 1.796 observations, whose data was extracted from the database of the CVM (Brazilian Securities and Exchange Commission). The auditors reports were analyzed as divided among the Big Four auditing firms, i.e., Deloitte Touche Tohmatsu;Ernst & Young; PricewaterhouseCoopers and KPMG, and the Non Big Four representing the other auditing firms. The conclusion was that the contents of the auditors reports maintained the same standards along the four fiscal years considering the following types of reports:unqualified; qualified; disclaimer of opinion and adverse opinion. Particular attention was given to the utilization of emphasis paragraphs which may be found in unqualified and qualified reports pointing out that the observations therein contained referred several times to uncertainties which would not have had any impact on the financial statements. It was also identified that the majority of the open capital companies chose to hire the Big Four during the period analyzed, moreover, the Non Big Four appeared to be more conservative, because they presented a significantly higher level of observations as compared with the Big Four.The collected data suggested that the Non Big Four have greater independence in the development of their auditing work, expressing their opinion in a more forceful manner, even if unfavorable to the audited company. However, we must question whether the Big Four issue almost all their opinions as unqualified because the companies hiring them are large corporations and, consequently, have more strict requirements through their audit committees with the necessary internal controls, or if the Big Four are, apparently, more dependent on their contracting companies thus suffering pressure to issue unqualified opinion reports due to agency conflicts, since the hiring company is responsible for the fees paid to the audit firms.
O presente estudo teve como objetivo principal verificar se houve alteração nos pareceres emitidos pelas auditorias independentes após adoção da Lei 11.638/2007. A amostra foi composta por companhias abertas, não financeiras, com ações negociadas na Bovespa, as quais apresentaram Demonstrações Contábeis no período de 2006 a 2009, totalizando 449 empresas geradoras de 1.796 observações, cujos dados foram extraídos do banco de dados da CVM Comissão de Valores Mobiliários. Foi realizada uma análise de conteúdo nos pareceres de auditoria, segregados entre firmas de auditoria Big Four, ou seja, Deloitte Touche Tohmatsu; Ernst & Young; PricewaterhouseCoopers e KPMG, e Non Big Four, que representaram as outras empresas de auditoria. Constatou-se que o conteúdo dos pareceres de auditoria manteve o mesmo padrão ao longo dos quatro exercícios analisados, considerando os tipos de pareceres: sem ressalvas; com ressalvas; com abstenção de opinião e com parecer adverso. Observou-se vasta utilização dos parágrafos de ênfase, que podem constar em pareceres com, ou sem ressalvas, destacando que as observações neles contidas se referiam muitas vezes a incertezas que não trariam impacto nas demonstrações contábeis. Identificouse,também, que a maioria das companhias abertas optou pela contratação das Big Four durante o período analisado, e, ainda, que as firmas de auditoria Non Big Four se mostraram mais conservadoras, pois apresentaram um nível de observações em seus pareceres, significativamente, superior as das Big Four. Os dados sugerem que as Non Big Four têm mais independência na realização do trabalho de auditoria, pois expressaram sua opinião de forma mais contundente ainda que desfavorável à companhia auditada. No entanto,vale questionar se as Big Four emitem quase a totalidade de seus pareceres sem ressalva,porque as companhias que as contratam são grandes corporações e, consequentemente,possuem um regime de governança mais rigoroso através da existência de comitê de auditoria com os devidos controles internos, ou se as Big Four têm, aparentemente, maior dependência das companhias que as contratam e sofrem pressão para que seus pareceres sejam emitidos sem ressalvas devido ao conflito de agência, já que a companhia contratante é responsável pelos honorários das firmas de auditoria.
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Singtokul, Ong-Ard. "Experience, episodic knowledge and judgment in an audit committee member task: experimental evidence". Diss., Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34663.
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I conduct experiments to investigate how episodic knowledge obtained from prior experience as an auditor or a manager affects audit committee members' judgment in supporting the auditor in a disagreement with management. This paper sheds light on the advantage of first-hand accounting-related experience in the important oversight task. It also brings to bear the potential benefit from direct manager experience as claimed by researchers and regulators. I find that the episodic knowledge obtained from prior experience as an auditor, especially the experience of having been a diligent auditor, strengthens the degree of auditor support of participants in the role of an audit committee member. By contrast, the effect of episodic knowledge from first-hand experience as a manager on the likelihood of auditor support varies with the manager type. While the episodic knowledge acquired from direct experience as an aggressive manager augments the level of auditor support, such knowledge attained by prior experience as a conservative manager has no significant effect.
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Fok, Davy Nai Hung. "A study of the form and content of investigating accountants' reports in prospectuses". Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36281/1/36281_Fok_1995.pdf.
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This study has examined the form and content of 100
Investigating Accountants' Reports (IARs) contained in
prospectuses of companies. Hypotheses were developed to
test the variables that may affect investigating accountants in: (1) stating the level of assurance clearly and (2) presenting historical proforma financial statements. This study has also examined: (1) how investigating accountants stated the nature of their engagement; (2) reporting procedures of IARs; and (3) investigating accountants' opinion on financial forecasts. This study hopes to provide some insight for regulators and accounting bodies to determine if new regulations are required for IARs in order for investors to obtain the information "reasonably required" by them in making investment decisions.
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Wallin, David Ernest. "Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination". Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.
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A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impunity. In such a case the manager's demand for auditing depends on the ability of the manager to obtain the cooperative solution without auditing. The second environment permits the investors to bring suit against a manager suspected of issuing fraudulent disclosures. In that environment, a cooperative solution can be obtained without auditing. The results of 16 experiments designed to test the analytical assertions suggests that there is a demand for auditing, regardless of whether or not legal recourse is present. Both the availability of auditing and the availability of legal recourse induces a higher level of managerial effort. The highest level of managerial effort was seen when both auditing and legal recourse were available, despite the prediction that the presence of a legal system would make auditing useless. The investors tended to overbid and the markets with auditing reduced that tendency. Truthful disclosures were generally only seen when legal recourse was available.
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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.
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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/.
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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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Chrityakierne, Kamolmett. "Properties of Key Audit Matters: Determinants and Impacts on the Capital Market". Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29913.
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Key Audit Matters (KAM) disclosures are one of the most notable regulatory changes introduced into auditors’ reports worldwide. The KAM are intended to provide informational value by making audits more transparent to financial statement users. This thesis investigates (i) the determinants of KAM properties, including volume, composition, specificity, readability, and uncertain tone, and (ii) the impacts of the nature and properties of KAM by applying textual analyses to the KAM disclosures of UK companies during the 2013 – 2017 period.
This thesis finds that the expertise and experience of KAM supply-side agents, i.e., audit firms, audit committees, and audit signing partners, are associated with KAM properties. The panel data analyses show that audit firm size is positively associated with KAM volume and readability and that audit firm industry specialisation is positively associated with KAM volume but negatively associated with the uncertain tone of KAM. Audit committee governance expertise and the proportion of KAM devoted to describing risk, capturing the composition of information in KAM, are negatively related; and audit signing partner experience in writing KAM for a given client and KAM specificity are positively linked.
After evaluating how KAM demand-side agents react to the nature and properties of KAM, this thesis finds that analyst and investor reactions are related to the nature of KAM categories, the proportion of KAM devoted to describing risk, and the uncertain tone in KAM. Investor reactions are also positively associated with KAM specificity. These reactions are stronger for companies operating in weaker information environments.
Overall, these results enhance our understanding of the supply and demand for given KAM properties and the informativeness of KAM.
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Benetti, Cristiane. "The role of accounting information and the relevance of IFRS : an international survey of financial officers, financial analysts and auditors". Thesis, Grenoble, 2011. http://www.theses.fr/2011GRENG010.
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L'objectif principal de cette étude est de déterminer comment les individus impliqués dans le processus de vue comptable, regardent le rôle de l'information comptable dans un environnement économique où les marchés financiers sont dominants. L'étude tente également de déterminer si International Financial Reporting Standards (IFRS) parti dans l'accomplissement de ce rôle. À cette fin, on compare les perceptions des directeurs financiers, les analystes financiers et les auditeurs de deux environnements de marché très différents, l'Europe comme une variable pour un environnement de marché de capitaux très développés et le Brésil comme une variable pour un environnement de marché des capitaux moins développé. Par le biais d'une enquête, nous voulons déterminer si les producteurs de données comptables (directeurs financiers), les utilisateurs de ces données (analystes financiers) et les contrôleurs de l'information comptable (auditeurs) partagent les mêmes vues sur l'utilité et les objectifs du processus de la comptabilité financière. L'extension de l'étude à plusieurs pays est un des moyens possibles pour déterminer si et comment l'environnement économique affecte l'opinion des personnes interrogées sur des informations comptables. Notre instrument d'enquête a été validé en trois langues (anglais, français et portugais) et utilisé dans six groupes de pays (un pour le Brésil, quatre groupes différents pour les pays européens et un pour les autres participants volontaires). Nous avons utilisé des statistiques descriptives et l'analyse des correspondances multivariée (ACM) pour faire notre analyse et interprétation des résultats. Nos résultats suggèrent que l'activité de nos répondants ont moins d'impact sur leurs réponses que les pays ou ils sont placésThe main objective of this study is to determine how individuals involved in the accounting process view the role of accounting information in an economic environment where capital markets are dominant. The study also attempts to determine whether International Financial Reporting Standards (IFRS) play a part in fulfilling this role. To this end, we compare the perceptions of financial officers, financial analysts and auditors from two distinctly different market environments, using Europe as a proxy for a highly developed capital market environment and Brazil as a proxy for a less developed capital market environment. By means of a survey, we want to identify whether producers of accounting data (financial officers), users of that data (financial analysts), and controllers of accounting information (auditors) share the same views on the usefulness and goals of the financial accounting process. Extending the study to several countries is a potential means for determining whether and how the economic environment affects the respondents' views of accounting information. Our survey instrument was validated in three languages (English, French and Portuguese) and applied in six groups of countries (one for Brazil, four distinct groups for European countries and one for other voluntary participants). We used descriptive statistics and multivariate correspondence analysis (MCA) to analyze and interpret the results. Our results suggest that the activity of our respondents has less influence on their answers than the country they work in
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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.
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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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Tommasetti, Roberto. "Gerenciamento de resultados, tamanho da firma de auditoria e relatórios modificados: evidências em empresas listadas no mercado acionário brasileiro". Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/20037.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
Recent financial scandals focus public opinion on the concept of earning management and the importance of corporate governance tools, first of all audit and its main output: the audit opinion. The new auditing standard ISA 701, by introducing the KAMs (Key Communication Matters) into the audit opinion from December 2016 for listed company, underlines the need for a deeper communication between auditing and market, throught the audit report. This paper examines: (H1) the relationship between abnormal accruals, as proxi of earning management practices, and auditor size (AS) and (H2) wheather the presence of earnings management (EM) triggers the issuance of qualified or modified audit opinion (MAO), in order to gain a better understanding on the reliability of audit opinion in Brazil. Sample selection consists of a balanced Brazilian listed firms panel (financial sector excluded) during the period 2012-2015 for a total of 1,132 firms-years observations. First, we estimated earnings management through cross-sectional modified Jones model, as reviewed by Karniz first (1999) and Kothari after (2005). Then, we performed: (H1) a linear regression where absolute discretionary accruals variable (ADA) is the dependent and the auditor size the main independent and (H2) a logistic regression model in order to analyze the relation between audit qualification (binary dependent) and earnings management measure. As result from the first hypothesis, the (negative) relationship between ADA and AS, even statistically insignificant, would probably means that Big 4 auditor somehow inhibits the level of discretionary accruals. The main control variables strongly influencing the depedent are the leverage level (positively) and return on asset values (negatively). As result from the second hypothesis, there is a positive relationship between audit qualification and ADA. This means that when the company practices EM, auditor is more likely to render a qualified opinion. We tested this hypothesis under two modified opinion scenarios: in the first (MAO1), emphasis paragraph is considered as a qualification (lato sensu) while in the second (MAO2), only exeptions and adverse opinions are considered as a qualification (stricto sensu)
Escândalos financeiros recentes obrigam a opinião pública a focar a atenção sobre o conceito de gerenciamento de resultados e as ferramentas de governança corporativa, em primeiro lugar o trabalho da auditoria e o seu principal produto: o relatório de auditoria. A recente introdução do ISA 701, que vigora a partir do exercício contábil de 2016, inclui a comunicação das KAMs (“Key Audit Matters” - questões chaves de auditoria), confirmando a necessidade de uma comunicação mais abrangente entre a empresa e o usuário das demonstrações contábeis, através do relatório de auditoria. Nesta dissertação é analisada: H1, a relação entre provisões (ou apropriações) discricionárias (ou anormais), como proxi de gerenciamento de resultado, e o tamanho da firma de auditoria (AS) e, H2, se a presença de gerenciamento de resultados (GR ou EM = Earnings Management) implica uma emissão de um parecer de auditoria qualificado ou modificado (MAO), a fim de obter uma melhor compreensão sobre a confiabilidade do trabalho de auditoria no Brasil. A seleção da amostra é constituída por um painel balanceado de empresas brasileiras listadas (excluindo o setor financeiro) na Bovespa durante o período 2012-2015, por um total de 1.132 observações. Pré-requisito deste trabalho é o cálculo do gerenciamento de resultados através do modelo de Jones modificado, como revisto primeiro por Karniz (1999) e por Kothari depois (2005). Em seguida, foi realizada: (H1) uma regressão linear múltipla onde a variável “acumulações discricionárias absolutas” (ADA) é a dependente enquanto o tamanho da firma de auditoria o principal regressor; e (H2) um modelo de regressão logística, a fim de analisar a relação entre o relatório de auditoria qualificado (ou não, variável dependente dicotômica) e a presença de gerenciamento de resultado. Como resultado da primeira hipótese, a relação (negativa) entre a ADA e AS, mesmo estatisticamente insignificante, denotaria que a presença de uma Big 4 de alguma forma inibe o nível de acumulações discricionárias. As principais variáveis de controle que influenciam a dependente são o nível de alavancagem (positivamente) e retorno sobre o ativo (negativamente). Como resultado da segunda hipótese, existe uma relação positiva entre a qualificação de auditoria e ADA. Isto significa que, quando há indícios de práticas de EM, o auditor é mais propenso a apresentar um parecer qualificado. Essa hipótese é testada em dois cenários de opiniões modificadas: no primeiro (MAO1), o parágrafo de ênfase é considerado como uma qualificação (lato sensu), enquanto que no segundo (MAO2), apenas opiniões adversas (ou com ressalva) são consideradas como uma qualificação (stricto sensu)
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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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Colley, Lamin, i Timothy Timdy Gaye. "An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia". Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20769.
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The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). However, it appears paradoxical that only few studies have been conducted empirically in establishing the existence of this gap, in Sub-Saharan Africa, especially in the public sector. Meaning, there is a dearth of research regarding an AEG in the public sector. Besides, regarding The Gambia, it appears that no study has ever been conducted to establish the existence of an AEG. Hence, this thesis aims to investigate the existence of AEG in The Gambia public sector from the viewpoints of public auditors and non-auditing professionals to establish the existence and nature of the audit expectations gap and how this phenomenon can be bridged to uphold the credibility of the auditing profession. A purposive sampling was used to select 13 participants with a structured interview data collection approach. The results of the study shows that the non-auditing professionals perceived ‘detection and prevention of fraud and corruption’, and ‘assurance on the effectiveness of internal controls’ to include auditors’ roles and responsibilities, and faithfully expect them to perform these tasks; and also associate absolute assurance to audit opinions, thus resulting in naive or an unreasonable expectations gap.
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Drdáková, Kristýna. "Interní audit". Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151511.
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Diploma thesis focuses on internal audit and conditions for this job. At the beginning is some history and development of internal audit. Another part deals with internal audit, relation to the external audit and internal control systems. Other passage look into processing of internal audit and preparing of internal auditor's report. There are some requirements for person of internal auditor and his/her role in company. A part of thesis is devoted to Institute of internal auditors, membership terms and European confederation for institutes of internal auditors. Other part focuses on risks and frauds join with profession of internal auditors. Practical part deals with real situation of internal audit profession in private enterprise and banking sector.
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Ambrozová, Michaela. "Ověření účetní závěrky a výroční zprávy auditorem na příkladu vybraného podniku". Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192735.
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The thesis deals with the verification of the financial statements and annual reports. The aim of the thesis is to characterize the procedures that the auditor performs an audit of financial statements and describe the application of these procedures to specific financial statements of the particular company. The theoretical part of the thesis defines the concept of audit, lists its objectives, functions and legal and professional regulation. The practical part is devoted to auditing procedures, both generally and in terms of application to specific financial statements. The thesis includes annexes that contain the particular company financial statements and auditor's report.
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Prata, Vera Solange Vieira Matoca. "Auditoria financeira em pequenas e médias empresas : aspetos primordiais". Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15058.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEste trabalho foi desenvolvido no âmbito do mestrado em contabilidade, fiscalidade e finanças empresariais, pelo ISEG (Instituto Superior de Economia e Gestão) da Universidade Lisboa, na forma de relatório de estágio, na empresa "João Cipriano e Associados, SROC, Lda". Tem como tema "Auditoria Financeira em PME: Aspetos Primordiais". A componente teórica aborda a normalização e o encaminhamento duma auditoria, efetuando depois uma incursão comparativa pelas particularidades duma auditoria a PME e a grandes entidades. Na componente prática, relata-se sobre as tarefas realizadas, os conhecimentos adquiridos e sobre a participação numa auditoria feita a uma firma do escritório onde estagiei. Por fim concluo sobre os desafios e limitações do tema, e sobre possíveis matérias de investigação futura.
This work was developed in the scope of the master's degree in accounting, taxation and business finance, by ISEG (Superior Institute of Economics and Management) of the University of Lisbon, in the form of a traineeship report, in the company "João Cipriano e Associados, SROC, Lda". Its theme is "Financial Audit in SME - Primary Aspects". The theoretical component addresses the audit rules and trail, comparing large entities with SME, highlighting the particularities of audit to SME. In the practical component, report on the tasks performed, the knowledge acquired and report participation in an audit done to client of the firm where I trained. Finally I conclude on the challenges of the subject and possible future research topics.
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Domingos, Francisco Borges de Almeida. "O impacto da introdução das key audit matters nos honorários dos auditores". Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17345.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisTem-se vindo a verificar um aumento dos requisitos exigidos por parte dos utilizadores do relatório de auditoria, sobretudo na partilha de mais informação por parte dos auditores. Deste modo, os reguladores têm vindo a promover alterações de forma a contrariar esta tendência. Uma dessas alterações ocorreu com a introdução das Key Audit Matters (KAMs) que são as matérias que o auditor considerou mais significativas no decorrer da auditoria e que têm como objetivo melhorar o valor informativo e a confiança nos relatórios de auditoria. O período em análise engloba a fase de transição entre o antigo modelo e o novo modelo introduzido pelos reguladores. A amostra é composta por empresas do IBEX-35 e PSI-Geral. Escolhemos estes dois índices, uma vez que as empresas portuguesas adotaram este novo modelo de relatório de auditoria no ano de 2016, servindo as empresas do IBEX-35 como grupo de controlo. Os resultados evidenciam que os honorários dos auditores não sofreram alterações, revelando que os mesmos não variam consoante o número de KAMs divulgadas nos relatórios. Conclui-se ainda que a dimensão do cliente, o Cash Flow Operacional (CFO) e o facto de a empresa auditora ser uma BIG4 influenciam os honorários dos auditores. Estes resultados sugerem que apesar das mudanças implementadas nos relatórios de auditoria e do possível aumento da carga trabalho e tempo necessário para a elaboração do relatório de auditoria, os honorários dos auditores mantiveram-se inalterados, resultados esses que corroboram os obtidos por Bédard et al. (2018).
Due to the constant requirement from the audit report users to provide more relevant information, regulators have been promoting some changes in the audit report. One of these changes occurred with the adoption of Key Audit Matters (KAMs), which are the matters that the auditor considered most significant during the audit and whose objective is to improve the informative value and confidence in audit reports. As this is a relatively recent change, there are few studies focusing on the possible effects of the introduction of KAMs on auditors? fees. For that reason, the aim of this study is to investigate the potential effects of this change on audit fees. The period analyze includes the transition phase between the old model and the new model introduced by regulators. Therefore, the sample includes companies listed in the IBEX-35 and PSI-Geral, however in the period under analysis only the companies listed in the PSI-Geral adopted the new model of the audit report. The results show that the size of the client, the Operational Cash Flow (OCF) and the fact that the audit firm is a BIG4 influence audit fees. Regarding the impact of the introduction of the KAMs, results show that the KAMs do not have any impact on audit fees, suggesting that despite the changes implemented in the audit reports and the possible increase in the workload and time required for the preparation of the audit report, the audit fees remained unchanged, which corroborates the results obtained by Bédard et al.
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Teinerová, Ivana. "Audit z pohledu účetní jednotky". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222883.
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I have focused on the final accounts audit from the accounting entity view in my graduation thesis. The first part of my thesis is theoretical, and it is formed by fundamental terms explanation in the field of audit. Next part is dealing with the problem analysis, which will be solved in the practice part, and what is the accounting entity position at the time of audit. The last part is the practice part, which is dealing with the accounting entity rights and duties during the audit. The practice part should serve as the manual for the companies, which do not know what the audit amounts to, how to get prepared for and what does it result from in the case of the verification of final accounts by the auditor for them.
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Vasconcelos, Marta Filipa Encarnação Belas Correia de. "Divulgação de matérias relevantes de auditoria : o caso das provisões". Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21040.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisEm 2016, o International Auditing and Assurance Standards Board (IAASB) alterou o relatório do auditor, nomeadamente através da introdução de uma nova secção, onde passou a ser obrigatório para as auditorias a entidades de interesse público a comunicação das matérias relevantes de auditoria, em inglês, Key Audit Matters (KAM). Nesse sentido, e tendo em conta que as provisões são uma área das demonstrações financeiras onde se utilizam estimativas contabilísticas e que por isso é necessário que os auditores tenham mais trabalho ao analisar, o principal objetivo deste estudo é a identificação dos fatores que podem influenciar os auditores a reconhecerem KAM relacionadas com provisões. Para isso, utiliza-se uma amostra de 104 observações das entidades cotadas na bolsa de valores de Lisboa Euronext no final de 2016, 2017 e 2018. No seguimento das hipóteses formuladas, os resultados deste estudo indicam que a probabilidade de os auditores reportarem KAM relacionadas com provisões é maior em entidades com o rácio entre o valor das provisões reconhecidas em balanço e o total do ativo no final dos períodos em análise maior, em empresas de maior dimensão e com mais rendibilidade. Esta probabilidade é menor em empresas onde são cobrados menos honorários de auditoria. Os resultados indicam ainda que os setores onde existe maior probabilidade de reporte de KAM são o industrial do petróleo, gás, carvão e de serviços relacionados, retalhista e da construção e aqueles onde a probabilidade é menor são o automóvel, eletrónica, financeiro, maquinaria e equipamentos, tipografia e editorial e os serviços.
In 2016, the International Auditing and Assurance Standards Board (IAASB) made changes to the auditor's report, namely through the introduction of a new section, where it became mandatory for audits of public interest entities to communicate key audit matters (KAM). In this sense and considering that the provisions are an area of the financial statements where accounting estimates are used, it is therefore necessary for auditors to have more work in their analysis. The main objective of this study is to analyse the factors that may influence auditors to recognize KAM related to provisions. For this, a sample of 104 observations from entities listed on the Lisbon Euronext stock exchange at the end of 2016, 2017 and 2018 is used Following the hypotheses formulated, the results of this study show that the probability of auditors reporting KAM related to provisions is higher for entities where the ratio between the amount of provisions recognised in the balance sheet and total assets at the end of the periods is higher, in larger companies and in companies with higher profitability . This probability is lower in companies where less audit fees are charged. The results also indicate that the sectors where KAM is most likely to be reported are the oil, gas, coal and related services, retail and construction industries, and that the sectors where the likelihood is lowest are the automobile, electronics, finance, machinery and equipment, printing and publishing and services industries.
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Bryson, Catherine Anne. "A correlation of staff reports of hallucinatory indicators and the self-report of auditory hallucinations of persons diagnosed with chronic schizophrenia". Scholarly Commons, 1997. https://scholarlycommons.pacific.edu/uop_etds/2684.
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The scant body of research regarding hallucinations shows a significant deficit in the area of definition and measurement of this phenomena. The methods most commonly used are self-report and observation of the client's behavior, such as laughing, talking, mumbling, gesturing, and grimacing to no apparent stimuli. The purpose of the present study was to compare participants' self-report of hallucinations to staff observations of participants' behavior to determine if there was a relationship between them. It was hypothesized that the two reports would correlate significantly, strengthening the case for the validity and usefulness of these approaches as measures of hallucinations. Twenty-eight persons diagnosed with schizophrenia or other major mental illnesses and reporting auditory hallucinations living in a group home participated in the study. Participants reported their symptomology on an hourly basis and these reports were compared to staff reports of 10 possible hallucinatory indicators. Participants were provided with token reinforcement for their participation. Three hundred forty-eight staff and participant reports were correlated using the Pearson Product Moment correlation. The results were nonsignificant at the p $<$.05 level. This indicates that observations made by staff of possible hallucinatory indicators have no reliable relationship to schizophrenics' self-reports of hallucinations.
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Rahnert, Katharina. "The evolution of the Swedish auditor's report". Doctoral thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-63720.
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The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making processes? As the object of study, the Swedish auditor’s report is chosen since it has, up to the present day, deviated from reports in other jurisdictions and thus enables an extension of knowledge in the field of audit reporting. The first part of this dissertation contributes to previous auditing history and auditing profession research by answering the first research question through an analysis of approximately 1,800 historical Swedish auditor’s reports and numerous related documents. Applying a critical-theory perspective, the research findings suggest that during the course of history, auditors were able to adopt an auditor’s rather than a user’s perspective despite arguing in the interest of users. The second part of the dissertation contributes to previous audit reporting and expectation gap research by answering the second research question through a vignette experiment with Swedish financial statement users. The research findings indicate that dissatisfaction with the current auditor’s report can be reduced through additional entity-specific information concerning the auditor’s independence, the audit process and the audit findings, and less general information about the auditor’s responsibilities. Overall, this dissertation connects past events concerning the auditor’s report to current challenges and indicates possible future developments.The auditor’s report is the financial auditor’s primary means of communication with users of financial statements. It has been criticised for being an uninformative document at least since the late nineteenth century. Persistent requests for change in order to facilitate users’ decision-making processes include detailed information about the audited financial statements, the conducted audits and the auditors. Despite these requests, auditors have only recently started to provide some entity-specific information in their reports. This dissertation contributes to the topical issue of audit reporting in relation to users’ needs through two studies. The first study retraces the historical evolution of the auditor’s report in order to explain the driving forces behind this evolution and the reasons why users have had to accept uninformative reports for such a long time. The second study examines ways to reduce dissatisfaction with and misperceptions of audit reporting and evaluates the current auditor’s report with regard to financial statement users’ decision-making processes. Overall, the findings of this dissertation cast doubt on the past and current willingness of auditors to deliver reports that are aligned with users’ needs to make informed decisions.
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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.
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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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Näsman, Lacey. "A Qualitative Look into Going Concern Reports : From the Auditor's Perspective". Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160449.
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This research considered the perspective of the auditor regarding going-concern reports in light of previous research questions and prior study categorizations. A deeper goal of the study was to find out if a qualitative method would produce a deeper understanding than the quantitative studies of previous research. Interviews were conducted on six Swedish auditors as respondents to learn about their perspectives on going-concern reports. To relate the auditors’ perspectives to previous research, the previous research inspired questions which the respondents answered in their interviews. The previous research inspired questions were then compared and contrasted with the current study’s responses from interviews. This demonstrated differences in obtained information from quantitative researches and a qualitative one. The previous research also offered categorization of the influential factors on auditors. Auditor responses were analyzed according to these categories to demonstrate differences between expected outcomes and the actual outcomes. Agent Theory was utilized in consideration of the auditor as an agent and used the situations and responses of respondent to its fullest without overstepping privacy boundaries. The research query about auditor perspectives is answered in Results wherein their main concerns are given as raw as possible with rewording only as necessary. Commonalities amongst most respondents included perspectives related to the following: liquidity, cash, financial distress indicators, communications and trust of those communications, experience, changes to key staff or customer figures, auditing standards, regulations, litigations, and mitigating information. The auditors showed behaviors akin to an agent of Agency Theory by utilizing trust risk reduction such as behavioral analysis, corporate culture analysis, and redundancy to check accuracy of data. The aim to study a qualitative method versus a quantitative method displayed a need for both of the same population to achieve a complete understanding of the perspectives an auditor has for a going-concern report.
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Sousa, Mariana Calixto de. "Culture’s impact on the disclosure of key audit matters". Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/19782.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisA presente dissertação explora a possibilidade de existir uma relação entre divulgação financeira presente nos relatórios de auditoria e cultura nacional. Mais precisamente, propomos uma relação entre a natureza e extensão numérica de matérias relevantes de auditoria divulgadas nos relatórios de auditoria e a cultura nacional dos próprios auditores. Com o intuito de estudar esta ligação, recorremos à informação referente a matérias relevantes de auditoria divulgada nos relatórios de auditoria das demonstrações financeiras, relativas ao ano de 2016, de empresas cotadas nos índices bolsistas do PSI-20, AEX e FTSE 100 e às dimensões culturais de Hofstede (1980). Os resultados obtidos através do estudo desenvolvido confirmam a influência da cultura nacional no julgamento e comportamento profissionais de um auditor. Nomeadamente, constatamos que, quanto mais um auditor valoriza uncertainty avoidance, menos essa preferência é revelada no seu comportamento e, portanto, mais provável se torna o facto de que o auditor irá divulgar um maior número de matérias relevantes de auditoria relacionadas com o risco inerente à atividade do alvo da auditoria financeira. Adicionalmente, quanto mais um auditor valoriza características individualistas, maior o número de matérias relevantes de auditoria, relacionadas com o risco inerente à atividade do alvo da auditoria financeira, divulgadas nos relatórios de auditoria.
This dissertation explores the possibility of a relationship between financial disclosure on auditors' reports and national culture. More precisely, we propose a relationship between the nature and numerical extent of key audit matters disclosed on auditors' reports and the auditors' national culture. To study this connection we resort to the key audit matter information disclosed on the independent auditor's report on the financial statements for the 2016 financial-year of companies listed in the PSI-20, the AEX and the FTSE 100 indexes and to Hofstede's (1980) cultural dimensions. Our results acknowledge that auditors' professional judgement and behavior is significantly influenced by national cultural dimensions. Specifically, the more an auditor's culture expresses preference for uncertainty avoidance values, the less it is revealed in the auditor's behavior and, therefore, the more likely the auditor is to disclose a greater number of entity-level risk related key audit matters in the audit report. Additionally, the more an auditor's culture expresses tendency for individualism, the higher is the number of entity-level risk related key audit matters disclosed in the auditor's report.
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Kjellqvist, Lissie, i Carlqvist Teresia Söderberg. "Revisionskvalitet : Kartläggning och analys av huruvida en revisionsbyrås storlek påverkar revisionskvalitet". Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131032.
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Revisorer har idag till uppgift att granska och uttala sig kring ett företags ekonomi, dess redovisning och, i Sverige, företagets förvaltning. Revision handlar delvis om att förstå det granskade företaget och dess verksamhet. Höga krav ställs på revisorns kompetens och oberoende, delvis för att intressenter ska kunna fatta viktiga beslut efter en korrekt utförd revision. Uppsatsen studerar huruvida det finns olika faktorer som har en inverkan på kvalitetsskillnader mellan små och stora revisionsbyråer. Vi vill med studiens syfte kartlägga och analysera huruvida revisionsbyråns storlek påverkas dess revisionskvalitet. Vi försöker i denna studie besvara vårt syfte utifrån två olika delstudier. Uppsatsens första delstudie består av en grundlig litteraturgenomgång där vi presenterar, för uppsatsen, relevant forskning. Efter en genomgripande litteraturgenomgång fann vi fem faktorer som vi valde att bygga vidare vår uppsats på. Dessa faktorer var upptäcka brister, rapportering av brister, klientportfölj, rykte och kontorsstorlek. Slutsatsen i delstudie 1 visar att faktorerna torde ha en betydande inverkan på revisionskvalitet och att de stora byråerna har lättare, än de mindre byråerna, att åstadkomma en revision av hög kvalitet. Några exempel på detta är att mycket kompetens på plats torde öka chansen att upptäcka brister i revisionen och att de stora byråernas rykte kan vara gynnsam för byråns klientselektion. Därefter följer delstudie 2 som är en fördjupning av uppsatsens delstudie 1. I denna del utförde vi en intervjustudie där 13 revisor intervjuades från både små och stora revisionsbyråer. Detta gjorde vi för att få en klarare bild över hur revisionskvalitet uppfattas av dagens revisorer och huruvida de ser någon skillnad mellan byråstorlekarna. Vi lade även till komfortfrågor under dessa intervjuer då vi ansåg det vara av stort intresse att tillföra den individuella revisorn och dennes upplevda komfort och huruvida detta kunde ha en inverkan på revisionens uppnådda kvalitet. Intervjustudiens resultat visade inga specifika mönster på att revisionskvaliteten skulle vara högre hos någon av de respektive byråstorlekarna. Vi fann istället den individuella revisorn och dennes komfort som den mest betydande faktorn för revisionskvalitet. Vårt kunskapsbidrag blir således utifrån denna studie att revisionskvaliteten inte torde skilja sig åt mellan byråstorlekarna. Vår analys åskådliggör däremot att den individuella revisorns engagemang och komfort är den avgörande faktorn till huruvida skillnader inom revisionskvalitet uppstår mellan byråer.Today auditor´s task is to review and express their opinion on a company's finances, their accounts and, in Sweden, the company's management. Audit is partly about understanding the audited company and its operations. There are high demands on the auditor's competence and independence, partly because stakeholders should be able to make important decisions for a proper and thorough audit. The research involves studying whether there are different factors that have an impact on the quality differences between small and large accounting firms. We found the subject interesting and wanted to identify and analyze whether the auditing firm's size affected its audit quality. In this study we tried to answer our purpose from two different studies. The first sub-study consists of a thorough literature review where we present, for this essay, relevant research. After a thorough literature review, we found five factors that we chose to build our essay on. These factors included the identification of gaps, the shortcomings Report, Client Portfolio, Reputation and Office Size. The conclusion of this study shows that these factors have a significant impact on audit quality, and that the larger firms, from these factors, have it easier to achieve higher quality audits. Some examples are that more expertise in the office should increase the chance of detecting deficiencies in the audit, and that the great reputation of the agencies can be beneficial to the Agency's client selection. Then follows substudy 2, which is a deepening of the essay’s substudy 1. In this part we carried out an interview study, in which 13 auditors were interviewed from both small and large accounting firms. We did this in order to get a clearer picture of how audit quality is perceived by today's accountants, and whether they see any difference between the firm sizes. We also added comfort issues during these interviews because we considered it to be of great interest to supply the individual auditor and their perceived comfort, and whether this could have an impact on audit quality. The results of the interviews showed that no specific pattern on audit quality would be higher in any of the respective firm sizes. Interestingly, we instead found the individual auditor and his comfort as the most significant factor for audit quality. Our knowledge contribution is thus, based on this study, that audit quality is not higher in any particular firm when it comes to agency size. Our analysis illustrates, however, that the individual auditor's engagement and comfort are the deciding factors to whether differences in audit quality arises between agencies.
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Gilioli, André. "Contribuição para avaliação dos tipos de relatórios de auditoria: um estudo voltado às empresas listadas na BM&FBovespa entre 2011 e 2015". Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/20354.
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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES
The current events and financial scandals happening in Brazil and in the world, have aroused greater interest in the independent auditor’s work results, which represents an important and fundamental role for the ever-evolving capital market; therefore, knowing how auditors and companies have developed and presented their audit reports is a way to measure this evolution, thus broadening the horizons of stakeholders even more. Knowing that, the goal of this study is to categorize and identify what are the types of audit reports and to verify which companies are the ones that most sign the reports published by the companies listed on the BM&FBovespa between 2011 and 2015. To reach the goals of this research, a population composed by each and every publicly traded company, with shares in the Stock Exchange in São Paulo, was selected. We used bibliographic research techniques, data collection, descriptive analysis and documental analysis technique, which allowed the verification and categorization of 2,386 audit reports. Among them, it was found that the Big Four (PWC, EY, KPMG and Deloitte) tend to issue more reports without remarks when compared to the Non-Big-Four, which total 97 audit firms, which leads to consider that clients Of Big Four companies support accounting conservatism and are less likely to have remarks in their reports
Os recentes acontecimentos e escândalos financeiros, ocorridos no Brasil e no mundo, têm despertado maior interesse em relação ao resultado do trabalho do auditor independente, o que representa um papel importante e fundamental para o mercado de capitais que evolui a cada ano; logo, conhecer como os auditores e as empresas têm desenvolvido e apresentado os seus relatórios de auditoria é uma forma de mensurar essa evolução, ampliando assim ainda mais os horizontes dos stakeholders. Diante do exposto, o objetivo deste estudo é categorizar e identificar quais são os tipos de relatórios de auditoria e verificar quais são as empresas que mais assinam os relatórios publicados pelas companhias listadas na BM&FBovespa, no período entre 2011 a 2015. Para alcançar os objetivos desta pesquisa, foi selecionada uma população composta por todas as companhias abertas, com ações negociadas na Bolsa de Valores de São Paulo. Foi utilizado técnicas de pesquisas bibliográficas, levantamento de dados, análise descritiva e técnica de análise documental, que permitiram a verificação e a categorização de 2.386 relatórios de auditoria. Dentre eles, foi constatado que as Big Four (PWC, EY, KPMG e Deloitte) tendem a emitir mais relatórios sem ressalvas quando comparados com as Non-Big-Four, que totalizam 97 empresas de auditoria, o que leva a considerar que os clientes das empresas Big Four são mais conservadores contabilmente e com menor probabilidade de ressalvas em seus relatórios
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Kučerová, Ilona. "Audit v oblasti hotelnictví". Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360545.
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The diploma thesis deals with the audit of the hotel industry. At the beginning of the thesis is described the characteristics of hotel and tourism development in the Czech Republic. The second chapter deals with external audit and the audit process, the next chapter is focused on internal audit. Subsequently, both audits are compared and basic differences between them are defined. The practical part is focused on analysis of the current situation of audit in the hotel industry. One of the objectives of the analysis is to find out how many hotels in Prague must have audit the financial statements by the auditor. The final part of this chapter provides the data obtained from the questionnaire survey on the topic of internal audit in the hotel industry
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Tanyi, Paul N. "Essays On Audit Report Lag". FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/433.
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Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises because, as noted by the Financial Accounting Standards Board, relevance and reliability are the two primary qualities of accounting information; and, to be relevant, information has to be timely.
In my dissertation, I examine three issues related to the audit report lag. The first essay focuses on the association between audit report lag and the meeting or beating of earnings benchmarks. I do not find any association between audit report lag and just meeting or beating earnings benchmarks. However, I find that longer audit report lag is negatively associated with the probability of using discretionary accruals to meet or beat earnings benchmarks. We can infer from these results that audit effort, for which audit report lag is a proxy, reduces earnings management.
The second part of my dissertation examines the association between types of auditor changes and audit report lag. I find that the resignation of an auditor is associated longer audit report lag compared to the dismissal of an auditor. I also find a significant positive association between the disclosure of a reportable event and audit report lag.
The third part of my dissertation investigates the association between senior executive changes and audit report lag. I find that audit report lag is longer when client firms have a new CEO or CFO. Further, I find that audit report lag is longer when the new executive is someone from outside the firm. These results provide empirical evidence about the importance of senior management in the financial reporting process.
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Mikšovská, Lenka. "Audit výroční zprávy (komparace ve vybraných podnicích)". Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75920.
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The goal of the submitted thesis "Audit of the annual report (comparison of the selected companies)" is to introduce the process of the audit of the annual report. I have compared the annual reports of selected companies because of the considerable differences between the annual reports prepared by the individual companies. At first I have analysed the each annual report of selected company in terms content and presentation and in the final part I have assessed gained knowledge.
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Basu, Atasi. "Reported earnings, auditor's opinion, and compensation Theory and evidence /". Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.
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Blahouš, Lukáš. "Corporate Governance, účetní, právní a auditorské aspekty". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81893.
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The thesis deals with the main principles of Corporate Governance. It focuses on the most important legal regulations and codes in this area, on the role of external and internal audit in Corporate Governance, as well as on its connection with accounting standards. Two basic models are described -- Anglo-American and Continental European model. These models are compared particularly in terms of ownership control, board structure and investor protection. After that, the situation in the Czech Republic is analysed. Finally, the information disclosed in annual reports of corporations from four countries are examined and compared
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Abdi, Akam, i Wei Chen. "Tystnads- och anmälningsplikten : Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott". Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-27392.
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The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms. The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent’s perception about the topic. In the analyze chapter have dataset from the reference framework and empirical part been used to implement the analyze of the thesis. The study shows that the professional secrecy is important for creating a good relationship with clients and is not considered as a rule that create conflicts for auditors. The obligation to report, however, is creating conflicts because of the lack of knowledge in assessment of economic crimes. The auditors therefore decide to investigate a situation that “can be suspect” beyond what is intended. To not become dependent on the clients, there are rules and profession practices that are used and also examples like not having friends or family members as clients.Syftet med denna uppsats är att skapa oss en djupare samt bättre förståelse om hur respektive av - samt anmälningsplikten uppfattas av revisorer och vidare undersöka hur eventuella konflikter med utgångspunkt för oberoende ställning samt vid ”kan misstänkas” situationer hanteras av revisorer. För att uppnå syftet, har intervjuer med fyra olika revisionsbyråer genomförts. Intervjuerna har genomförts med Grant Thornton, BDO Mälardalen AB, PwC samt KPMG genomförts för att kunna besvara forskningsfrågorna. Därefter har en hermeneutik synsätt använts då tolkning av intervjumaterialen ansågs viktig för att kunna få kunskap för respondenternas uppfattning kring ämnesvalet. I analysavsnittet har sedan datamaterial från referensramen samt empiridelen använts för att kunna genomföra en analys av uppsatsen. Denna studie visar tystnadsplikten är viktig för att kunna skapa en bra relation med klienterna och anses inte skapa konflikter för revisorer i någon stor bemärkning. Anmälningsplikten skapar dock problem på grund av bristen på kunskap inom bedömning av brott hos revisorer. Revisorerna väljer därför att utreda en situation vid brottsmisstanke längre än vad som avses. För att inte bli beroende av sina klienter finns regler och praxis inom yrket som används samt genom att till exempel inte ha vänner och bekanta som klienter menar respondenterna.
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Luccas, Rudah Giasson. "Desvendando a opinião da auditoria independente: o resultado da auditoria". Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08092015-153116/.
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A presente pesquisa objetiva analisar as teorias acerca do processo de auditoria e sua relação com a opinião expressa no relatório de auditoria. A associação estudada se diferencia de outros estudos no arcabouço teórico de auditoria, tanto no cenário nacional, quanto no cenário internacional, ao detectar a opinião esperada frente à qualidade da contabilidade da empresa e à qualidade vinculada à firma de auditoria, em métricas ex ante ao relatório da auditoria. O arcabouço teórico, base para esta pesquisa, é a teoria dos custos contratuais. O estudo detectou e explorou nos principais periódicos internacionais fatores determinantes a qualidade da auditoria ex ante, sendo detectado: (I) a reputação/competência do auditor, (II) a especialização do auditor, (III) o atraso na emissão do relatório de auditoria e (IV) o tamanho da firma de auditoria. O método estatístico identificado para averiguação e detecção do objetivo da pesquisa é a regressão logística binária. Procurando identificar anomalias do modelo, as técnicas de análise de clusters e análise multidimensional foram utilizadas para identificar possíveis relações entre os setores. As análises exploratórias demonstraram a separação dos setores em três clusters categorizados pelo acerto do modelo e, após, foram identificadas semelhanças dentre os setores nos grupos formados. O primeiro, dentre os clusters, possui mais setores e comportamento equivalente ao conjunto de empresas abertas brasileiras. Outro cluster, contendo companhias nos setores de Agro e Pesca, Química, Energia Elétrica, Mineração, Minerais não Metalúrgicos e Petróleo e Gás, possui particularidades à opinião do auditor independente, no comparativo à amostra. Neste grupo da amostra o modelo proposto não possui assertividade aos pareceres com modificação de opinião. O terceiro conjunto de setores é composto de empresas com alta quantidade de pareceres sem modificação de opinião, não havendo correlação à amostra estudada. A relação entre a qualidade da auditoria ex ante e a opinião do auditor independente também foi testada, a fim de se detectar os principais motivos de anomalia no modelo e a separação da amostra em subgrupos. Como resultado, identificou-se uma associação atemporal entre a opinião da auditoria e as métricas de qualidade da contabilidade e de qualidade da auditoria para as empresas abertas do Brasil.The present research aims to analyze the theories of the audit process and its relation to the expressed opinion in the audit report. The studied association differs from other audit theoretical frameworks, both on the national and international scenarios, as detects the expected audit opinion against the quality of the entity accounting and the quality linked to the audit firm, in metrics ex ante to the audit report. The basis for this research is the theory of contract costs. The study discovered and explored in major international models determinants the quality of ex ante audit, being detected: (I) the reputation / auditor competence, (II) the specialization of the auditor, (III) the delay in the issuance of the audit report and (IV) the size of the audit firm. The statistical method identified for investigation and detection of the goal in the research is the binary logistic regression. Seeking to identify anomalies in the proposed model, the techniques of multidimensional analysis and cluster analysis were used to identify possible relationships between sectors. Exploratory analyzes showed the separation of sectors into three clusters categorized by accuracy of the proposed model and, after that, similarities were identified among the sectors in the formed groups. The first, between the clusters, has more sectors and has equivalent behavior to the group of Brazilian public-listed companies. Another cluster, including companies from different industries like Agro, Fishing, Chemical, Energy, Minerals not Metallurgical and oil and gas, hold particularities in the external audit opinion, in comparison to the sample. On this the group the proposed model does not hold assertiveness regarding reports with modified opinions. The third set of sectors comprises companies in which the audit reports without modified opinions, and has no correlation to the others. The relationship between ex ante audit quality and the auditor opinion was also tested, in order to detect the model unconformity and the segregation of the sample into subgroups. As a result, it was identified that there is association between the auditors\' opinion and the accounting quality metrics and quality regarding the public-listed companies in Brazil.
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Heliodoro, Paula Alexandra Godinho Pires. "O relatório de auditoria: da fiabilidade ao rating". Master's thesis, Universidade de Évora, 2008. http://hdl.handle.net/10174/18435.
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Esta dissertação subordinada ao tema "O relatório de auditoria: da fiabilidade ao rating", pretende salientar a utilidade do relatório de auditoria como factor determinante no processo de tomada de decisão para os utilizadores da informação financeira. Conjuntamente, iremos analisar a percepção existente por parte dos utilizadores da informação financeira, no que concerne à introdução no actual modelo normalizado do relatório de auditoria de indicadores de rating que evidenciem a situação económica, financeira assim como, elementos da análise interna e externa da empresa. Deste modo, realizou-se um estudo empírico, dirigido às Sroc's e Empresas cotadas em Mercado Contínuo. A metodologia utilizada consiste no envio de um questionário, a fim de obter a informação necessária para testar as hipóteses. ABSTRACT; This dissertation subordinated to the subject "The audit report: of the reliability to rating", it intends to point out the utility of the audit report as determinative factor in the process of making of decision for users of the financial information. Jointly, we will go to analyze the existing perception on the part of the users of the financial information, with respect to the introduction in the current normalized model of the audit report of pointers of rating that they evidence the economic and financial situation, as well as, elements of the internal and external analysis of the company. ln this way, an empirical study, directed to Sroc’s and Companies quoted in Continuous Market was become fulfilled. The used methodology consists of the sending of a questionnaire, in order to get the information necessary to test the hypotheses.
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YEUNG, Hau Yi. "Do auditors communicate financial misstatement risk in audit report? Evidence from subsequent accounting restatements in China". Digital Commons @ Lingnan University, 2018. https://commons.ln.edu.hk/otd/31.
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Regulators worldwide are considering expanding current audit reporting model to include key audit matters (KAM). Proponents argue that current audit reports are standardized and uninformative to financial statement users. Auditors in current reporting regime can choose to add explanatory notes in audit reports, however, few current studies have investigated the information content of these explanatory notes. This thesis conducts a textual analysis of explanatory notes in auditor reports and examines the predictability of auditors’ explanatory notes consisting of both unqualified and qualified opinions in determining the incidence of subsequent restatements. I hand collect material accounting restatements disclosed by the public companies in China from 2003 to 2017 and obtain modified audit reports from the CSMAR database during the period between 2003 and 2015. Based on a sample of 22,850 firm-years from 2003 to 2015 in China, I find that modified audit opinions, in general, can communicate financial misstatement risks, and the probability of such risks increases when the type of audit opinion is more severe. I also find that compared with unmodified audit opinion, modified ones containing explanatory notes have a higher possibility of subsequently being restated. Further, the predictive power is not the same across different types of explanatory notes. I have shown that explanatory notes including notes emphasizing contingencies and uncertainties and those relating to audit scope limitations have greater predictive power in explaining subsequent accounting restatements. My findings are robust with a set of additional tests. The findings of this thesis indicate that auditors do communicate financial misstatement risks in modified audit opinions (MAOs). Moreover, the findings are consistent with and provide evidence to support policy changes in developing new enhanced auditor reports introduced by the standard setters in China.
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Doxey, Marcus M. "THE EFFECT OF INCREASED AUDIT DISCLOSURE ON INVESTORS' PERCEPTIONS OF MANAGEMENT, AUDITORS, AND FINANCIAL REPORTING: AN EXPERIMENTAL INVESTIGATION". UKnowledge, 2013. http://uknowledge.uky.edu/accountancy_etds/2.
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Standard setters recently proposed increasing audit disclosures and reporting. Two experiments examine the effects of auditor-provided disclosures on financial statement users’ perceptions of auditor independence, management credibility, reporting quality, materiality, and investment decisions. In the first experiment, I manipulate auditor agreement with management’s estimates and whether the estimates are incentive-consistent for management. I find that users view auditors as more (less) independent when they agree (disagree) with management, given an unqualified opinion. I also find that users are able to identify management bias using audit disclosures, and that the disclosures are value-relevant. In the second experiment, I provide users with either an explicit or implicit materiality disclosure and elicit users’ materiality judgments either before or after the disclosure. I find that users’ materiality judgments are closer to the auditor’s when elicited after an explicit materiality disclosure. Path analysis demonstrates that users’ materiality judgments affect subsequent investment and audit-related judgments but do not affect important decisions related to auditor liability and investment. The findings provide empirical support for the argument that additional audit disclosures would increase the transparency and value-relevance of the audit report.
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Tomanová, Lenka. "Audit z pohledu účetní jednotky". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223314.
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The goal of this master´s thesis: Audit from the Perspective of a Company” is to identify discretions and duties of a company based on the obligation to verify financial statement by the auditor. Among fundamental duties of the company belongs obligation to provide all important information for the financial statement. That´s the reason, why I chose to summarize necessary law, accounting and tax documents as a partial target of this thesis.
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Guidry, Flora Gail. "A test of the determinants of auditor tendency to issue going-concern audit reports to nonfailing companies". Diss., The University of Arizona, 1992. http://hdl.handle.net/10150/186091.
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The purpose of this study is to develop and test a model to explain why auditors issue going-concern reports to companies that subsequently do not fail. Given the auditor's access to records and unique interaction with management and legal council during the audit, it seems plausible that the auditor' s going concern report can serve as a useful indicator or "signal" of the company's potential inability to maintain itself as a going-concern. However, before one can even discuss the usefulness of the going-concern audit report, it must be shown to be reliable. Developing a model to explain why the auditor's signal of a client's going-concern status subsequently proves to be unreliable should help financial statement users better assess the information value or usefulness of the going-concern audit report. In this study the likelihood that the auditor has sent a reliable signal of the company's subsequent economic status to financial statement users was hypothesized to be a function of the client and auditor related factors which affect the auditor's judgements and/or reporting decisions. The tests showed that the company's estimated probability of bankruptcy, an indicator of ambiguity and complexity in the auditor's decision-making environment, was a significant determinant of signaling reliability. In addition, audit technology was found to be significantly related to signaling reliability, with more structured auditing firms issuing reports which appear to be more reliable than the audit reports issued by less structured auditing firms. Finally, subsequent mitigating actions or events which are reported between the date of the audit report and the subsequent financial statements are significantly negatively associated with signaling reliability of the going-concern audit report. The remaining client and auditor-related factors--audit/client tenure, auditor's industry concentration ratio, and client size relative to the auditor's total client base are not significantly associated with the report's signaling reliability. However, the results suggest that these factors should be further examined.
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Bulíčková, Andrea. "Audit účetní závěrky vybrané firmy". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319479.
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The thesis deals with the audit of the financial statements of the selected company. In the theoretical part, there is the general knowledge about the auditing, the audit legislation, the procedure of financial statements audit and the auditing issues from the audited company's perspective. The next separate part concerns Austrian auditors. The practical part applies the selected audit procedures in the audited company and analyzes the preparation of the audited company for the audit. The proposal part contains the recommendations for the organization of accounting work within this preparation.
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Guedes, Tiago Alexandre Costa. "O relato de auditoria e a qualidade da informação financeira na banca". Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15143.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO propósito deste estudo é compreender a relação entre as informações financeiras das instituições bancárias e a estrutura dos relatórios de auditoria. Adicionalmente, pretende-se verificar se os relatórios de auditoria são úteis para os stakeholders, em termos de informação e valor preditivo. Recolheram-se dados financeiros e respetivos relatórios de auditoria de um total de 23 bancos, correspondendo para os vários exercícios financeiros, a 215 observações. Desses bancos foram selecionados 10 para se proceder à análise mencionada acima. Os resultados mostram que, do total de relatórios de auditoria observados, cerca de 60% corresponde a relatos não modificados e que a maioria dos bancos cresce, financeiramente, até 2011, ano em que a tendência se inverte. Mas, apenas alguns tiveram relatórios modificados de auditoria nesse ano ou nos seguintes. Adicionalmente, destacam-se alguns indicadores que apontam para os problemas financeiros observados a partir de 2011. É possível concluir que seria possível antecipar estas complicações, evidenciadas a partir de 2011 através dos dados das demonstrações financeiras dos bancos. Existe também qualidade na informação para os utilizadores, embora não seja possível afirmar que existe relação entre a evolução das demonstrações financeiras e a estrutura de relato de auditoria. Também não é possível concluir que os relatórios de auditoria desempenhem um papel preventivo para os stakeholders.
The purpose of this study is to understand the relation between banks financial statements and audit report structure. Additionally, it is intended to verify if audit reports are useful to stakeholders, in terms of information and predictive value. Financial data and its respective audit reports were collected of a total of 23 banks, corresponding for the several financial years, to 215 financial reports observed. From these banks, 10 were selected to proceed with the analysis mentioned above. The results show that, of the total of audit reports observed, around 60%, correspond to unmodified reports and most banks grow, financially, until 2011, year in which the trend reverses. But, only a few had modified audit reports in this and in the following years. Additionally, some indicators that stand out point to the financial problems observed from 2011. It is possible to conclude that it would be possible to anticipate these complications evidenced from 2011 through banks financial statements. There is also quality in the information for stakeholders, although it is not possible to claim that there is a relation between the financial statements evolution and the audit report structure. It is also not possible to conclude audit reports perform a preventive role for stakeholders.
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Kučerová, Martina. "Audit účetní závěrky vybrané firmy se zaměřením na oblast stálých aktiv". Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383563.
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The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.
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Figueiredo, Joana Duarte de. "A independência dos auditores : relatório de estágio". Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3749.
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Mestrado em Ciências EmpresariaisA problemática em torno da independência dos auditores tem sido desde há muito tempo, objecto de grande estudo e preocupação. Os escândalos, nomeadamente o caso Enron/Arthur Andersen, fizeram com que esta temática tenha cada vez mais relevância, e seja alvo de grande discussão nos dias que correm. De facto, o distanciamento dos profissionais, aquando da realização de uma auditoria, torna-se bastante difícil de respeitar e de seguir, devido à sua complexidade em que se enquadra a profissão. O conceito de independência, como quase todos os conceitos, dispõe de diversas abordagens e, como tal define-se, de várias formas, e são inúmeros os factores que a influenciam. Neste trabalho apresenta-se uma síntese dessas diferentes perspectivas e dos factores que afectam a independência, assim como se analisa o normativo legal que enquadra toda a problemática da independência dos auditores. Na segunda parte é feita uma descrição sumária do estágio curricular, efectuado na empresa “Pedro Roque SROC, Unipessoal, Lda.”.
The issue surrounding the independence of auditors has been a long time the subject of much study and concern. Recently, the scandals, including Enron/Arthur Andersen, have made this thematic issue increasingly important, and is much discussion these days. In fact, the detachment of the professionals, when carrying out an audit, it becomes very difficult to respect and follow, due to its complexity, into the profession. The concept of independence, as almost all the concepts, has various approaches and as such is defined in many ways, and there are numerous factors that influence it. This paper presents a synthesis of these different perspectives and the factors that affect independence, as well as analyzing the legal normative that frames the whole issue of auditor independence. In the second part is done a description of internship at the audit firm "Pedro Roque SROC, Unipessoal, Lda.”.
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Rematzki, Johanna [Verfasser], Christiane [Akademischer Betreuer] Pott i Tessa [Gutachter] Flatten. "Essays on the effectiveness of KAM disclosure in auditor's reports / Johanna Rematzki ; Gutachter: Tessa Flatten ; Betreuer: Christiane Pott". Dortmund : Universitätsbibliothek Dortmund, 2018. http://d-nb.info/1175205109/34.
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Peck, Rowan. "Detachment Versus Compartmentalisation: Priming and Intrusion Levels after Listening to an Anxiety-Arousing Auditory Report". Thesis, University of Canterbury. Psychology, 2013. http://hdl.handle.net/10092/8850.
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During traumatic events, individuals can experience dissociative symptoms related to changes in cognitively processing; these changes are suggested to impact on the development of posttraumatic stress disorder (PTSD) symptoms. Past literature has proposed two forms of peritraumatic dissociation (compartmentalisation and detachment), however little quantitative research has focussed on separately manipulating these experiences in order to further our understanding of their aetiology. The current study addressed this knowledge gap and additionally sought to understand the role of cognitive processing in the dissociation-intrusion relationship. Using an audio-only adaption of the trauma film paradigm, 60 participants were divided into three conditions and presented with different visual tasks - mirror staring, dot-staring or neutral images – that were hypothesised to induce the two forms of dissociation. Post-audio, a number of factors were assessed, including state dissociation, perceptual priming and conceptual priming, as well as intrusions over the following days. As hypothesised, participants in the dissociation conditions displayed an increase in perceptual priming compared the control conditions, and reported more severe intrusions. However, no differences were found in conceptual priming, in the overall number of intrusions between conditions, or in dissociative symptoms between the dissociation conditions. The current study utilised new techniques in the analysis of PTSD and its origins, and showed their potential in the experimental study of dissociation and analogue trauma techniques. The findings also contributed to the growing body of knowledge investigating the impact that dissociation and cognitive processing has on the aetiology of PTSD.
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Dogan, Bozan Berivan, i Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report". Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.
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The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard. In order to investigate this issue, we have interviewed auditors to get their view of how they have implemented and applied KAM in the audit report. Our results show that auditors are skeptical in regards to the audit report being as entity-specific and transparent as IAASB expect it to be, since there exist an underlying fear of overstepping TCD.
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Carvalho, Liliana Patrícia Louro. "Matérias relevantes em auditoria e os seus determinantes : o caso do setor bancário europeu". Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17319.
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Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisO presente estudo visa identificar o tipo de Key Audit Matters (KAM) presentes no relatório de auditoria sobre as DF's dos bancos europeus. Adicionalmente, este estudo procura verificar se determinadas circunstâncias estão associadas ao nível de KAM, mais concretamente, o tipo de auditor, complexidade do relato financeiro e a regulação setorial. Para tal, recorreu-se a uma amostra de 273 bancos europeus com dados relativos ao ano de 2017. Os resultados permitem concluir que os bancos auditados pelas grandes empresas de auditoria como as Big 4 (as quatro maiores empresas internacionais de auditoria: Deloitte, Ernst & Young, KPMG, PWC - Pricewaterhousecoopers) estão associados negativamente às KAM, pois caso um banco seja auditado por uma Big 4, em média, o nkam diminui aproximadamente 51,67%. Verificou-se também que não existe uma associação entre KAM e a complexidade do relato financeiro, representada pelo julgamento das matérias contabilísticas. No entanto, face ao grande aumento de leis e regulamentos por toda a parte do mundo e de acordo com Olivier (2000), um ambiente de regulação complexo pode modificar os riscos do auditor, bem como os riscos para a própria administração da empresa. Através dos modelos testados neste estudo conseguiu-se concluir quanto maior é o capital do banco mais o banco deixa de estar em risco de incumprimento.
The present study aims to identify the type of Key Audit Matters (KAM) present in the audit report on the FDs of European banks. In addition, this study seeks to verify if certain circumstances are associated with the level of KAM, more specifically, the type of auditor, complexity of financial reporting and sector regulation. To this end, a sample of 273 European banks with data for the year 2017 was used. The results allow us to conclude that banks audited by large audit firms such as the Big 4 (the four largest international audit firms: Deloitte, Ernst & Young, KPMG, PWC - Pricewaterhousecoopers) are negatively associated with KAM, because if a bank is audited by a Big 4, on average, nkam decreases by approximately 51.67%. It was also found that there is no association between KAM and the complexity of financial reporting, represented by the judgment of accounting matters. However, in view of the large increase in laws and regulations throughout the world and according to Olivier (2000), a complex regulatory environment can modify the risks of the auditor as well as the risks to the company's own management. Through the models tested in this study it was possible to conclude that the bank's capital is higher and the bank is no longer at risk of default.
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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.
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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.