Gotowe bibliografie tematyczne / Financial statement audit (Malaysia)

Gotowa bibliografia na temat „Financial statement audit (Malaysia)”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 19 lutego 2023

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Artykuły w czasopismach na temat "Financial statement audit (Malaysia)"

Hamadi, Ybanez Vijeysechan, Daniel Sugama Stephanus i Dian Wijayanti. "FRAUD PENTAGON THEORY: ALAT DETEKSI FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN PROPERTY DAN REAL ESTATE DI INDONESIA, MALAYSIA, SINGAPURA". El Muhasaba Jurnal Akuntansi 13, nr 2 (6.07.2022): 113–25. http://dx.doi.org/10.18860/em.v13i2.14305.

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This study examine the dimensions of fraud pentagon to explain this effect on the financial statement fraud. The fraud pentagon theory shows five elements can affect financial statement fraud, the element of pressure, the element of opportunity, the element of rationalization, the element of competence, and the element of arrogance. The variables of fraud pentagon are proxied by the leverage ratio, nature of industry, audit opinion, changes in the board of directors, and dualism position. The detection of financial statement fraud in this research uses the f-score model. The data used is secondary data obtained from company annual reports and company financial reports in the property and real estate sector in Indonesia, Malaysia, and Singapore for the period 2018-2019. Data was analyzed by using descriptive statistical analysis and logistic regression analysis. The test result showed that leverage ratio, nature of industry, and dualism position had a negative effect on the prediction of financial statemen fraud, while audit opinion and changes in the board of directors had no effect on the prediction of financial statement fraud.

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Jatiningrum, Citrawati, Fauzi Fauzi, Rita Irviani, Mujiyati Mujiyati i Shahanif Hasan. "An Investigation IFRS Adoption in Malaysia on The Relationship between The Audit Committee and Quality of Financial Statement". Asia Proceedings of Social Sciences 2, nr 2 (3.12.2018): 115–22. http://dx.doi.org/10.31580/apss.v2i2.374.

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Audit committees are one of Corporate Governance (CG) mechanisms which are the significant factor in improving its role in inhibiting financial statement fraud (Choi, Jeon & Park, 2004; Habbash, 2010; Soliman & Ragab, 2014). Quality of the Financial Statement emphasised as being in compliance with accounting standards accepted in general, the disclosure scale, and reported numbers although this is not merely a task for the IFRS (Cascino & Gassen, 2010). In recent years, the issue of IFRS adoption in developed and developing countries have been a great deal of attention from many researchers. However, regarding the relationship between the Audit Committee and Quality of Financial Statement with IFRS requirements is still questioning. In fact, the results obtained from some previous researches are inconsistent. Therefore, the objectives in this study are aims to investigate whether post the mandatory IFRS adoption in Malaysia would limit earnings management practice in highlights of governance monitoring on the quality of financial reporting in this environment. This paper gives some evidence: 1) The effect of pre- and post IFRS adoption in Malaysia in the relationship between the Audit Committee and earnings management adoption. 2) examine the differences of the level earnings management on two periods of IFRS adoption in Malaysia. Quality of Financial statement in this study was measured by the level of earnings management with discretional accrual (DA) proxy. The audit committee variable measured by Audit Committee Independence (ACIND), Audit Committee Financial Expertise (ACFEX), Audit Committee Meeting (ACMEET), Audit Committee Size (ACSIZE) and control variable in this study using Board Size (BRDSIZE) and Firm Leverage (FRMLEV). The sample of this study including the two main time periods, there are pre-IFRS adoption and post-IFRS adoption. Using 81 listed companies in Malaysia as a sample, with 567 observations is analysed from 2009 to 2015 (7 years observations) with purposive judgement sampling selection. For seven years, a total of 567 observations is analysed. The pre- IFRS adoption period was tested from 2009 through 2011, and the post-IFRS adoption was tested from 2012 through the end of 2015. The findings in this study with multiplied regression analysis revealed that the hypothesis test in a period of pre- and post IFRS adoption ACFEX and FIRMLEV statistically were significance at 5% level. It means that Audit Committee Financial Expertise (ACFEX) have a significant effect on earnings management practise. According to the result found in the post IFRS adoption period, Audit Committee Meeting (ACMEET) is significant. It means that the frequency of audit committee meetings could be decreasing the level of discretionary accrual. The evidence also unveils both of ACIND and ACSIZE at 5 % level p-value is not significant. The most important result finding on pre- and post period of IFRS adoption in Malaysia provide evidence that based on the statistically significant was upward or the relation more significantly. However, this study also reported with paired sampled test analysis there was no significant difference between the level of earnings management in pre- and post period the adoption of IFRS in Malaysia at 5% level significance. An important contribution this study has the impact on practices and has implications useful for regulators. The study provides empirical evidence that a relationship between the audit committee and earnings management in the case of IFRS adoption. In contributing to the strength of governance quality and FRQ need to be revisited, especially after mandatory IFRS adoption. Though the audit committee and audit quality are implicitly mentioned in the CG act, it is recommended that formulates specific rules relating to the quality of Financial Reporting. In this regard, it is suggested that company reports would be presented high quality in financial reporting to provide appropriate responses to recommendations made in the reports. Finally, these findings suggest that CG practices in Malaysian that have its own peculiar characteristics compared to other emerging economies.

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Sori, Zulkarnain Muhamad, Mohamad Ali Abdul Hamid, Siti Shaharatulfazzah Mohd Saad, Jonathan Gerard Evans i Annuar Md Nassir. "Audit committee: Some evidence from Malaysia". Corporate Board role duties and composition 2, nr 3 (2006): 25–35. http://dx.doi.org/10.22495/cbv2i3art3.

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This study aimed to investigate the perceptions of senior managers of Malaysian publicly listed companies on issues relating to audit committee authority and effectiveness. Questionnaire survey technique was employed to seek the respondents perceptions on five issues, namely audit committee appoints the auditor, audit committee determines and reviews audit fees, audit committee determines and reviews the auditor’s scope and duties, and audit committee’s reports and meetings. The majority of respondents agreed that auditor would be more effective and independent if audit committee assumed the responsibility to appoint the auditor, determine and review the audit fees, and determine and review the external auditor’s scope and duties. It is also found that disclosure of audit committee report and quarterly meeting would enhance the perceptions of users of financial statement concerning the effectiveness of the committee.

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Devarajar, Moganasundri, Muhammad Shabir Shaharudin, Anwar Allah Pitchay, Hasnah Haron i Yuvaraj Ganesan. "CORPORATE GOVERNANCE AND FRAUDULENT FINANCIAL REPORTING AMONG MALAYSIAN PUBLIC LISTED COMPANIES". International Journal of Law, Government and Communication 7, nr 29 (1.09.2022): 81–95. http://dx.doi.org/10.35631/ijlgc.729007.

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Financial reporting is essential for the publicly listed companies as most of the company's stakeholder depended on the financial statement to make a business decision. Although many initiatives have implemented by relevant authorities to enhance financial reporting standards to overcome the fraudulent financial reporting (FFR). However, the issues still happening, for example, cases such as 1MBD, Lembaga Tabung Haji (LTH), Wirecard AG and British Home Stores (BHS). The paper aimed to investigate the impact of corporate governance (CG) attributes, namely audit committee size, board independence, multiple directorships, board size and non-audit services on FFR. This study is categorised as a crosssectional analysis, using a quantitative approach to gain an overview of fraudulent financial reporting. A total of 260 listed companies selected from Bursa Malaysia and the data was analysis used PLS-SEM. The findings revealed that the multiple directorships and non-audit service impact significantly related to FFR. This study made practical implications by helping the regulators, and accounting experts develop principles that help companies comply with financial reporting regulation. Accurately report the financials statement enhances stakeholder's knowledge in the decision-making process.

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Nasir, Noorul Azwin Binti Md, Muhammad Jahangir Ali i Kamran Ahmed. "Corporate governance, board ethnicity and financial statement fraud: evidence from Malaysia". Accounting Research Journal 32, nr 3 (27.09.2019): 514–31. http://dx.doi.org/10.1108/arj-02-2018-0024.

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Purpose This study aims to examine the relationship between the presence of a Malay director on the board and financial statement fraud in Malaysia. Further, the authors investigate whether financial statement fraud firms improve their governance mechanisms compared to non-fraud firms subsequent to the fraud year. Design/methodology/approach The authors use hand-collected data comprising 76 financial statement fraud and 76 non-fraud firms over a period of eight years from 2001 to 2008. Findings Using a univariate and logistic regression model, the results demonstrate a significant positive relationship between the proportion of Malay directors on the board and the financial statement fraud. The authors also find that fraud firms significantly increase the proportion of independent directors on their boards, increase the frequency of board and audit committee meetings and reduce duality subsequent to the detection of financial statement fraud compared to the non-fraud firms. Originality/value The findings of the study are useful to policy-makers, regulators, firms and investors.

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Ismail, Aida Hazlin, Natasha Binti Muhammad Merejok, Muhamad Ridhuan Mat Dangi i Shukriah Saad. "Does Audit Quality Matters in Malaysian Public Sector Auditing?" International Journal of Financial Research 10, nr 3 (19.05.2019): 203. http://dx.doi.org/10.5430/ijfr.v10n3p203.

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Auditors play a key role in contributing to the credibility of the financial statements on which they are reporting. High-quality audits support financial stability. The responsibility for performing quality audits of financial statements rests with the auditors. However, audit quality is best achieved in an environment where there is support from and appropriate interactions among participants in the financial reporting supply chain. Most prior studies look into audit quality from the perspective of private sector however this study focus on the quality of public sector auditing in Malaysia. There are three independent variables being investigated in this study that are the auditor’s independence, auditor’s competency and auditor’s workload. Data were collected through the distribution of questionnaires to 114 samples of auditors involved in public sector audit in Malaysia. The data were analysed using correlation test and regression test. The findings of this study show that there are positively significant relationship between auditor’s independence and auditor’s competency on audit quality. The results revealed that auditor’s competency is the most significant factor affecting the audit quality in public sector audit. However, results show that auditor’s workload has a negative and insignificant impact on audit quality. Hence, this study recommends that the audit departments to strengthen the audit quality and could improve the quality of the financial reporting in the public sector. In addition, auditor’s competency should be enhanced among the auditors in public sector to ensure high quality of audit work performed. Future studies should explore other variables such as client satisfaction, auditor switching and auditor’s turnover in public sector auditing.

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Sawangjan, Phattarawade, i Muttanachai Suttipun. "The relationship between key audit matters (KAM) disclosure and stock reaction: Cross-sectional study of Thailand, Malaysia, and Singapore". 11th GLOBAL CONFERENCE ON BUSINESS AND SOCIAL SCIENCES 11, nr 1 (9.12.2020): 69. http://dx.doi.org/10.35609/gcbssproceeding.2020.11(69).

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In 2015, the International Standard on Auditing has been revised by the International Auditing and Assurance Standards Board (IAASB) which aims to increase communication quality and information value on the audit reports by using key audit matters (KAM) disclosure. This is because the traditional audit reports provided information asymmetry between corporations and users of financial statement especially investors as well as poor communication quality. Therefore, to reduce information asymmetry between the corporations and investors, this study mainly aims to test whether there is any relationship between KAM disclosure and stock reaction in ASEAN countries represented by Thailand, Malaysia, and Singapore. However, the results of relationship between KAM disclosures and stock reaction from the previous related studies were mixed. For example, Fellnäs et. al. (2015) and Srijunpetch (2017) found that the new audit reports increased firm value and stock reaction. It is because the new audit reports provide quality of communication from auditor's work on the confidence of financial statement users. Moreover, it also helps to reduce the audit expectation gap. On the other hand, Altawalbeh and Alhajaya (2019) found no relationship between KAM disclosure and stock price because the auditors do not report KAM for improving communication quality, but they do because of the regulation. Keywords: Auditor Report's, Key Audit Matters Disclosure, Stock Reaction, Stock Price, Stock Volume

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Jaffar, Nahariah, Norhazlin Ismail i Hway-Boon Ong. "Risk attitude and fraud detection: A Malaysian case". Corporate Ownership and Control 8, nr 2 (2011): 247–51. http://dx.doi.org/10.22495/cocv8i2c2p1.

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Fraud is an important issue in many countries such as in the United States, United Kingdom, including of Malaysia. Malaysian Approved Auditing Standards, AI 240 “Fraud and Error” was established to provide guidance on the auditor’s responsibility to consider fraud and error during the audit of financial statements. The auditors are required to appropriately assess fraud risk during the planning of the audit work so that they can provide reasonable assurance that any material misstatement in the financial statements has been detected. If the external auditors are not able to detect fraud, this may expose them to litigation. The present study aims to examine whether risk attitude has an effect on the external auditors’ ability to detect the likelihood of fraud. An experimental approach is adopted by sending case materials to audit partners and audit managers attached to auditing firms operating in Malaysia. The result shows that means difference exists on the ability to detect the likelihood of fraud between the external auditors who are risk averse and those who are risk taker.

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Aghghaleh, Shabnam Fazli, i Zakiah Muhammaddun Mohamed . "Fraud Risk Factors of Fraud Triangle and the Likelihood of Fraud Occurrence: Evidence from Malaysia". Information Management and Business Review 6, nr 1 (28.02.2014): 1–7. http://dx.doi.org/10.22610/imbr.v6i1.1095.

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The current research studies the usefulness of Cresseyâ€™s fraud risk factor framework adopted from SAS No. 99 to prevent fraud from occurring. In accordance with Cresseyâ€™s theory, pressure, opportunity and rationalization are existing when fraud occurs. The study suggests variables as proxy measures for pressure and opportunity, and test these variables using publicly available information relating to a set of fraud firms and a sample of no-fraud firms. Two pressure proxies and two opportunity proxies are identified and suggested to be significantly related to financial statement fraud. We find that leverage and sale to account receivable are positively related to the likelihood of fraud. Audit committee size and board of directorsâ€™ size are also linked to decrease the level of financial statement fraud. A binary logistic model based on examples of fraud risk factors of fraud triangle model measures the likelihood of financial statement fraud and can assist experts.

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Sambuaga, Elfina Astrella, i Olivia Putri Santoso. "PENGARUH CORPORATE GOVERNANCE, PROFITABILITAS, UKURAN DAN KOMPLEKSITAS PERUSAHAAN TERHADAP AUDIT REPORT LAG". Ultimaccounting : Jurnal Ilmu Akuntansi 12, nr 1 (19.06.2020): 86–102. http://dx.doi.org/10.31937/akuntansi.v12i1.1587.

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Abstract- The purpose of this study to examine how agency theory plays a role in determining the factors that affect audit report lag. The difference in outcomes on factors affecting audit report lag in Indonesia and in Malaysia can be due to differences in corporate culture, economic environment, and existing regulations. The test is empirically focused on corporate governance, profitability, firm size and complexity for audit report lag both in Indonesia and Malay. The test uses multiple linear regression method with purposive sampling technique at 308 companies listed on Indonesia Stock Exchange and 361 companies at Bursa Malaysia for the period of 2015. Test results show that profitability called profit or loss of company is the main reason company to immediately publish its financial statement, thus reducing the occurrence of audit report lag. While other factors show different results in both countries. Especially for capital market authorities in Indonesia, it is necessary to consider efforts to improve the timeliness of financial reporting in Indonesia in order to improve the quality of the capital market in order to compete with other developing countries in the ASEAN region. Keywords: agency theory, audit report lag, corporate governance

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Rozprawy doktorskie na temat "Financial statement audit (Malaysia)"

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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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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Książki na temat "Financial statement audit (Malaysia)"

Accountants, American Institute of Certified Public. Assessing and responding to audit risk in a financial statement audit. New York: American Institute of Certified Public Accountants, 2012.

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American Institute of Certified Public Accountants. Assessing and responding to audit risk in a financial statement audit. New York: American Institute of Certified Public Accountants, 2010.

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United States. General Accounting Office. Accounting and Information Management Division. Financial audit: Other matters identified during GAO's 1998 FDIC financial statement audits. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 1999.

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American Institute of Certified Public Accountants. Using a SOC 1sm report in a financial statement audit. New York, N.Y: American Institute of Certified Public Accountants, 2013.

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Office, General Accounting. Financial audit guide: Auditing the statement of budgetary resources : financial management and assurance. Washington, D.C: U.S. General Accounting Office, 2001.

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Force, American Institute of Certified Public Accountants Control Risk Audit Guide Task. Consideration of the internal control structure in a financial statement audit. New York, N.Y. (1211 Avenue of the Americas, New York 10036-8775): American Institute of Certified Public Accountants, 1990.

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United States Department Of Labor. U.S. Department of Labor consolidated financial statement audit: September 30, 1998. [Washington, D.C.]: U.S. Dept. of Labor, 1999.

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United States Department Of Labor. U.S. Department of Labor consolidated financial statement audit: September 30, 1998. [Washington, D.C.]: U.S. Dept. of Labor, 1999.

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Division, United States General Accounting Office Accounting and Information Management. Financial audit: Accounting and internal control issues identified during GAO's 1999 FDIC financial statement audits. Washington, D.C. (P.O. Box 37050, Washington, D.C. 20013): The Office, 2000.

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Ramos, Michael J. Considering fraud in a financial statement audit: Practical guidance for applying SAS no. 82. New York: American Institute of Certified Public Accountants, 1997.

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Części książek na temat "Financial statement audit (Malaysia)"

Nawaiseh, Aram Khalaf, i Maysam F. Abbod. "Financial Statement Audit Utilising Naive Bayes Networks, Decision Trees, Linear Discriminant Analysis and Logistic Regression". W The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries, 1305–20. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69221-6_97.

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Özkul, Fatma Ulucan, i Sedat Taşdemir. "Is a Determination and Application of Joint Audit Procedures of Financial Statement and Tax Certification Audits Possible?" W Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application, 21–42. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6636-7_2.

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"Financial Statement Presentation". W Audit and Accounting Guide, 127–46. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119557630.ch6.

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"Audit Committees and Corporate Governance". W Financial Statement Fraud, 157–83. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198307.ch8.

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"Net Position and Financial Statement Reconciliations". W Audit and Accounting Guide, 331–46. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119542414.ch10.

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"Consideration of Fraud in a Financial Statement". W Audit and Accounting Guide, 217–30. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119557630.ch12.

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"Consideration of Fraud in a Financial Statement Audit". W Audit and Accounting Guide, 785–93. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119529088.app7.

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"Planning and Performing a Financial Statement Audit in Accordance With Government Auditing Standards". W Audit Guide, 25–50. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119533832.ch3.

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"Appendix E: Illustrative Financial Statement Assertions and Examples of Substantive Procedures Illustrations for Inventories of a Manufacturing Company". W Audit Guide, 341–44. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448648.app5.

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Streszczenia konferencji na temat "Financial statement audit (Malaysia)"

Serly, Vanica, i Nayang Helmayunita. "The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement". W Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.9.

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Mijić, Kristina, i Dejan Jakšić. "Generalized Software as a Factor of Innovation in the Financial Statement Audit Process". W 24th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2019. http://dx.doi.org/10.46541/978-86-7233-380-0_4.

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Soroka, S. A., i O. A. Evdokimova. "MODERN PROBLEMS OF ACCOUNTING ANALYSIS AND AUDIT". W Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-110-114.

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Financial statement analysis and audit is the important stage of the process of accounting. Users of financial statements take managerial and investment decisions that are based on the finding, thereby influencing ongoing work and further development. Accuracy of these decisions might be affected by the problems arising in the process of the analysis and audit. The article describes major problems encountered in the process of the analysis and audit as well as their solutions

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Sumito, Ngali, Hari Setiyawati i Ratna Mappanyukki. "Influence of Internal Audit and Internal Control System on Quality of the Financial Statement". W Conference on International Issues in Business and Economics Research (CIIBER 2019). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210121.005.

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Zhang, Li, i Jianping Zhang. "The model and application of mining the features of financial statement audit with multi-subjects". W 2011 8th International Conference on Service Systems and Service Management (ICSSSM 2011). IEEE, 2011. http://dx.doi.org/10.1109/icsssm.2011.5959484.

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Supataev, Kylychbek. "Audit and its Influence on the Formation of National Capital". W International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01256.

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This article is about the objective requirement in audit for acceptance of the well-founded economic decision by users of the financial reporting to exclude or lower information risk, and also are dealt with the reasons of occurrence of information risk and ways of their decrease. And also are researched market of auditing services, the location of the audit entities and their influence on ensuring timely auditing businesses. Financial reporting transparency are studied and their impact on the financial issue of the managing subject. Recommended actions aimed at ensuring transparency of financial statement of an entity and the rights of owner. And explored the current state and prospects of development of independent audit, it is influense on the formation of national capital.

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Nazaruddin, Ietje, i Yuni Yanti Abi Sita. "The Effects of Government Characteristics, Complexity, Audit Findings, and Audit Opinions on the Level of Provincial Government Financial Statement Disclosures in Indonesia". W Proceedings of the 5th International Conference on Accounting and Finance (ICAF 2019). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icaf-19.2019.14.

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Deniswara, Kevin, Steven Gunawan, Jonathan Theodore Kesuma i Michael Angelus. "Analysis of External Auditor's Perception on the Utilization of Cloud Computing in the Financial Statement Audit Process". W 2022 Asia-Pacific Computer Technologies Conference (APCT). IEEE, 2022. http://dx.doi.org/10.1109/apct55107.2022.00012.

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Christiawan, Yulius Jogi, Sarah Theophilia Prasetyo i Arlina Putri Woentoro. "The Effect of Committee Audit Characteristics and Reputation of Audit Firm on the Integrity of Financial Statement With Company Size as Moderating Variable". W 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.065.

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Reizinger-Ducsai, Anita. "EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS". W NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.

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A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the dissertation was the sustainability and corporate governance reports of the companies listed on the Budapest Stock Exchange. The research has led to prove that the audit of sustainability reports has an increasing relevance among the stakeholders, even though its audit cannot lead to reasonable certainty on the account of the complexity of the used data and the subjectivity of the opinions. Having analysed the sustainability reports published in Hungary, as a conclusion the audit of sustainability reports create value. It creates value, since reliable and authentic data are more likely to be integrated in corporate decisions. No sustainability results can be achieved without a reliable reporting system, which also has a multiplier effect. The external stakeholders, including primarily investors and analysis experts can rise to a higher level of trust and make better decisions in line with the company, in so far as they can have access to an audited sustainability report, along with the audited financial statement.

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Raporty organizacyjne na temat "Financial statement audit (Malaysia)"

Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit. Office of Scientific and Technical Information (OSTI), luty 1997. http://dx.doi.org/10.2172/450067.

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Isotope Production and Distribution Program`s Fiscal Year 1997 financial statement audit. Office of Scientific and Technical Information (OSTI), marzec 1998. http://dx.doi.org/10.2172/594413.

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US Department of Energy Naval petroleum reserve number 1. Financial statement audit. Office of Scientific and Technical Information (OSTI), marzec 1997. http://dx.doi.org/10.2172/479076.

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Southwestern Federal Power System 1995 Financial Statement audit under the Chief Financial Officers Act (WR-FC-96-02). Office of Scientific and Technical Information (OSTI), luty 1996. http://dx.doi.org/10.2172/204241.

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Department of Energy`s Uranium Enrichment Decontamination and Decommissioning Fund fiscal year 1997 financial statement audit. Office of Scientific and Technical Information (OSTI), sierpień 1998. http://dx.doi.org/10.2172/643604.

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Isotope production and distribution Programs Fiscal Year (FY) 1995 Financial Statement Audit (ER-FC-96-01). Office of Scientific and Technical Information (OSTI), luty 1996. http://dx.doi.org/10.2172/204240.

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Audit of the US Department of Energy`s consolidated statement of financial position as of September 30, 1995. Office of Scientific and Technical Information (OSTI), luty 1996. http://dx.doi.org/10.2172/204060.

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