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Best, Peter J. "Machine-independent audit trail analysis". Thesis, Queensland University of Technology, 1994.
Znajdź pełny tekst źródłaBugeja, Martin. "Independent Expert Reports and Takeovers". University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.
Pełny tekst źródłaElshendidy, T., Mohamed K. A. Eldaly i M. Abdel-Kader. "Independent oversight of the auditing profession: A review of the literature". Willy Online Library, 2021. http://hdl.handle.net/10454/18384.
Pełny tekst źródłaThis paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibility to the published information. Auditors become more conservative about accepting or continuing to work with high-risk clients. At the same time, while audit fees have increased as a result of the additional requirements of independent audit regulation, non-audit fees from audit clients have decreased significantly. Negatively, independent oversight has increased audit concentration and resulted in insufficient choice of auditors in most audit markets.
The full-text of this article will be released for public view at the end of the publisher embargo on 16 Mar 2023.
Kosmala, Maclullich Katarzyna. "The impact of non-audit services and audit process standardisation on independent audit judgement and fraud recognition". Thesis, University of Edinburgh, 2001. http://hdl.handle.net/1842/22387.
Pełny tekst źródłaSharma, Vineeta Divesh, i N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements". Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.
Pełny tekst źródłaSharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements". Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.
Pełny tekst źródłaThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Department of Accounting, Finance and Economics
Griffith Business School
Full Text
Lax, Catarina, i Anneli Eklund. "Nya direktiv för små aktiebolag? : - ett ägarperspektiv". Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-392.
Pełny tekst źródłaAv Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.
Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.
I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.
Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision. Vidare framkom att de vanligaste argumenten för revision är att den ses som ett kvitto eller kvalitetsstämpel.
74 procent av ägarna uppger att de skulle fortsätta revideras om revisionsplikten avskaffades, detta då nyttan upplevs vara större än kostnaden. Dock anser 68 procent att revision bör vara efterfrågebaserad istället för tvingande.
Mikrobolagen upplever revisorns roll som övervägande granskande. Emellertid spelar även rådgivning en stor roll, då hela 89 procent av respondenterna anser att reglerna för mikrobolag är alltför komplexa och hjälp behövs från kompetent rådgivare.
Sannolikheten att mikrobolagen skulle vända sig till en redovisningsbyrå istället för revisionsbyrå om plikten avskaffas är enligt 44 procent stor eller mycket stor. 13 procent skulle inte alls kunna tänka sig ett byte.
Slutsatsen är att mikrobolagen upplever revision som positivt och att de skulle fortsätta revideras om plikten avskaffades, dock vill de flesta att revisionen ska vara frivillig och efterfrågebaserad, vilket för en del mikrobolag skulle innebära ett byte från att ha anlitat en revisionsbyrå för revisions- och rådgivningstjänster till att istället vända sig till en redovisningsbyrå.
Sweden has today 300 000 limited companies of which 80-85 percent are considered as micro companies with less than 10 employees and a yearly turnover not larger than 3 million SEK. The micro companies are therefore of great importance for Swedish business life and development of Swedish society. The requirements for these companies’ growth and development should therefore be supported, which require that regulations are adapted to their conditions. Statutory audit for small private limited companies is one of the simplifications of regulations that is discussed, where the benefits and costs of audit are in focus.
The purpose of this thesis is to describe how owners of micro companies perceive statutory audit, to examine how they chose to act if it is abolished, and to analyze underlying causes.
In this thesis a quantitative method was used since the numbers of occur-rences of certain actions were examined. The empirical study was constructed as a web based questionnaire sent to 200 micro companies in Jönköping County.
The results show that owners of micro companies perceive greatest benefits from audit compared to other interested parties, however, the government and municipality also are considered as benefiting from audit. Further, the most common arguments pro audit are that audit is considered as a receipt or a quality guarantee. 74 percent of the owners state that they would continue to demand audit even if the statutory audit was abolished, since the benefits are perceived as greater than the costs. However, 68 percent believe that audit should be based on demand instead of being compulsory. The micro compa-nies experience the role of the auditor as mainly reviewing. Though, the role as adviser is also of great importance when as much as 89 percent of the respon-dents believe that small companies’ regulations are too complex and that help from a qualified advisor is needed. The probability that micro companies would turn to a firm of accountancy instead of a firm of audit if the obligation was abolished is according to 44 percent large or very large. 13 percent would not consider a change at all. The conclusion is that micro companies perceive audit as a positive service, and that they still would be reviewed if the obligation was abolished. Though, most of the companies want audit to be voluntary and based on demand, which to some micro companies would imply a change from consulting a firm of audit for accounting and consulting services, and instead turn to a firm of accountancy.
Modisagae, Thapelo. "The Role of internal audit in the Independent review of anti-money laundering compliance in South Africa". Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41829.
Pełny tekst źródłaDissertation (MPhil)--University of Pretoria, 2013.
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Auditing
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Silva, Simone Povia. "Auditoria independente no Brasil: evolução de 1997 a 2008 e fatores que podem influenciar a escolha de um auditor pela empresa auditada". Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-13102010-191828/.
Pełny tekst źródłaAccounting information have great importance for the balance of the relationship among stakeholders, and driving to the allocation of its resources. The independent audit, in this context, emerged as an important mechanism that helps to provide reliability of this information, reducing the agency conflict inherent in that relationship, to express an opinion on the adequacy of financial statements to accounting practices. There are several independent auditing firms registered at the Securities Commission to carry out such works in Brazil, however, four companies stand out in this list: PricewaterhouseCoopers, Deloitte Touche Tohmatsu, KPMG and Ernst & Young. These four companies are worldwide known as \"Big Four\". Until 2001, this group was called \"Big Five\" and had as a member Arthur Andersen, which no longer operate in the sector since 2002. This study aimed to verify their participation in Brazil from 1997 to 2008. For this, the audited companies were classified by line of business, stock control and trading on stock exchanges in order to assess the role of audit firms under different aspects. The sample consisted of 2024 companies listed in the database FIPECAFI the period covered in the survey. The results show that the average period of approximately 80% of the assets of large companies operating in Brazil are audited by firms of the group \"Big Four\". In 2008 the overall leader in Brazil was KPMG, responsible for auditing more than 30% of assets in the sample. Another objective was to identify characteristics of the audited companies that could be indicators for the company to choose an auditor of the component group of the largest independent audit, focusing on the influence of creditors in that decision. For this purpose, data were collected from accounting firms audited in addition to the information which were already used in the prior market share analysis (line of business, ownership control and stock trading on stock exchanges) and applied logistic regression statistical test. The results have shown that the economic and financial situation do not have any influence in that choice, but pointed the importance of ownership control and audited firms size in that choice.
FREITAS, Aline Rúbia Ferraz de. "Fatores de governança corporativa e de estrutura de propriedade e suas influências nos honorários da auditoria independente". Universidade Federal de Pernambuco, 2016. https://repositorio.ufpe.br/handle/123456789/18444.
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A discussão acerca dos honorários de auditoria é um tema bastante amplo na literatura nacional e internacional, porém seus estudos vem se intensificando no Brasil com a obrigatoriedade da prestação de informações por meio de Formulário de Referência da CVM ocorrida em 2009. Atrelado a isso, vem também a disponibilidade de dados em mercados mais desenvolvidos, que tem contribuído não apenas para o desenvolvimento de pesquisas acadêmicas, mas também para a própria regulação do mercado. Nesse contexto o objetivo desta dissertação foi investigar a influência da governança corporativa e estrutura de propriedade sobre os honorários da auditoria independente em empresas listadas no mercado BM&FBovespa de forma separada, analogamente às discussões já existentes. Os dados coletados abrangem o período de 2012 a 2014, porém a não disponibilidade de dados em alguns dos períodos limitou a amostra em 214 empresas. Utilizou-se um estudo de dados em painel, compreendendo o período selecionado, para responder a questão problema, onde a teoria central testada, é que a governança corporativa e a estrutura de propriedade seriam fatores determinantes dos honorários pagos os auditores independentes. Analisou-se dentro do modelo, uma variável de estrutura de propriedade de cada vez, de forma separada como proposto nesta pesquisa, sendo feito um modelo de regressão para cada variável. Os resultados permitem inferir que existe relação entre fatores de governança corporativa e estrutura de propriedades com os honorários da auditoria independe. Conclui-se que governança corporativa e estrutura de propriedade influenciam os honorários da auditoria independente, onde empresas que possuem melhores práticas de governança geram mais controles para serem auditados, aumentando os custos com auditoria independente. Em contrapartida, empresas com um elevado grau de concentração de propriedade, caracterizadas por terem maior facilidade de existência de conflitos de agência, tendem a possuir menos controles, consequentemente com menos dados a serem auditados, sendo mais fácil para o acionista majoritário fazer prevalecer seu próprio interesse, diminuindo assim os custos com auditoria independente.
The discussion of audit fees is a very broad topic in the national and international literature, but his studies has intensified in Brazil with the mandatory provision of information through CVM Reference Form held in 2009. Coupled to this, comes also the availability of data in more developed markets, which has contributed not only to the development of academic research, but also for the regulation of the market. In this context the aim of this work was to investigate the influence of corporate governance and ownership structure of the independent audit fees for companies listed on the BM & FBovespa market separately, similar to existing discussions. The collected data cover the period 2012-2014, but the non-availability of data in some of the periods limited the sample in 214 companies. We used a panel data study, comprising the selected period to answer the question problem, where the central theory tested, is that the corporate governance and ownership structure would be determinants of the fees paid to independent auditors. We analyzed within the model, a property variable structure at a time, so separated as proposed in this study, and made a regression model for each variable. Results show that there is a relationship between corporate governance factors and structural properties with the fees of the independent audit. It concludes that corporate governance and ownership structure influence the fees of the independent auditors, where companies with best governance practices generate more controls to be audited, increasing costs on independent auditing. By contrast, companies with a high degree of concentration of ownership, characterized by having greater ease of existence of agency conflicts, tend to have fewer controls, hence less data to be audited, and easier for the majority shareholder to enforce his own interest, thereby lowering costs with independent audit.
Uchida, Inácio Mitsuo. "Um estudo sobre as possíveis causas do cancelamento de registro das empresas nacionais de auditoria independente na Comissão de Valores Imobiliários CVM". Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1429.
Pełny tekst źródłaThis study seeks to answer the following question problem: what makes independent auditing companies cancel the registration with the CVM? It seeks to present a contribution to understanding the possible causes of the cancellation of auditors registration, considering the quantitative data of auditors canceled, researching the environment of accounting and auditing in Brazil, and the work of independent auditors in major markets in the independent audit Brazil, in other words, business- Traded and Financial Institutions for the period 1998 to 2009. The research method used was the multiple case study, with a selection of three national companies to independent audit that cleared the record in the Securities and Exchange Commission. The objectives of the research are: collecting data for statistical analysis with the competent organs; review the literature on the activities of the auditor and the independent auditing firms; researching the legal and technical requirements issued by standard setters and supervisory institutions of the profession. Based on analysis of the results, it intends the aspiration of reaching the conclusion that the selected companies cancel the registration, why not have a cost/benefits, to meet the requirements of regulating agencies, standard setters and the risks inherent in the activity independent audit
Este estudo busca responder a seguinte questão problema: quais os motivos que levam as empresas de auditoria independente a cancelarem o registro na CVM? Busca apresentar uma contribuição para o entendimento das possíveis causas do cancelamento de registro de auditores, considerando os dados quantitativos de auditores cancelados, pesquisando os ambientes da contabilidade e da auditoria no Brasil, bem como os trabalhos de auditoria independente nos maiores mercados de auditoria independente no Brasil, ou seja, nas empresas de Capital Aberto e nas Instituições Financeiras, para o período de 1998 a 2009. O método de pesquisa adotado foi o Estudo de Caso Múltiplo, com a seleção de três empresas nacionais de auditoria independente que cancelaram o registro na Comissão de Valores Mobiliários. São objetivos da pesquisa: coletar dados estatísticos para análise junto aos órgãos competentes; revisar a literatura sobre as atividades do auditor e das empresas de auditoria independente; pesquisar as exigências legais e técnicas emanadas dos órgãos normatizadores e fiscalizadores da profissão. Com base na análise sobre os resultados obtidos tem-se a aspiração de chegar à conclusão que as empresas selecionadas cancelam o registro, porque não apresentam uma relação custos/benefícios, para o cumprimento das exigências dos órgãos fiscalizadores e normatizadores e aos riscos inerentes a atividade de auditoria independente
Le, Thi Thu Huong. "Účetnictví a audit ve Vietnamu". Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81860.
Pełny tekst źródłaMoraes, Ian Monteiro de. "Diferenças de expectativas em auditorias independentes: estudo comparativo sobre expectation gap, em cenário globalizado". Universidade do Estado do Rio de Janeiro, 2012. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=4361.
Pełny tekst źródłaO presente estudo objetiva analisar as características das diferenças de expectativas entre o público geral e os auditores independentes, no que diz respeito às demonstrações contábeis. Para isso, incorreu-se em uma pesquisa de artigos científicos em que os autores investigam o problema, cada um em determinado país, e as causas de sua ocorrência. Essa análise da literatura permitiu verificar as similaridades e sugestões para reduzir o fenômeno, em cenário globalizado, e compará-las. Os principais achados demonstram que, de maneira geral, os problemas são globalmente relacionados, assim como as sugestões, e que se torna essencial medidas para amenizar o problema. Tanto os auditores independentes quanto os usuários das demonstrações contábeis tem conhecimento da existência dessa diferença de expectativa, sendo uma ameaça para o bom andamento de uma economia capitalista o desconforto dos usuários caso ocorra à manutenção dessa diferença de expectativa. Dessa maneira, uma mudança na estrutura do cenário atual das empresas de auditoria independente torna-se fundamental.
The purpose of this study is to analyze fairness of expectations gap between the public and independent auditors regarding the financial statements. A articles survey was provided to support this study, which the authors investigate the matters, each in a given country, and the causes of its occurrence. This literature review has shown the similarities and suggestions to reduce the phenomenon. The main results show that, in general matter, the expectation gap really exist globally, as well as suggestions and measures to mitigate such issues become essential. The existence of the differences in expectation is already known by independent auditors and public users of financial statements. For this fact, the discomfort for the users caused by the maintenance of these differences may be a threat to the capitalist economy ongoing. Therefore, a change in the actual scenario of the independent audit firms and auditors behavior is fundamental.
Duker, John, i Jonas Söderberg. "Revisorns oberoende : - sidotjänsternas betydelse för revisorns oberoende och revisionens kvalité". Thesis, Högskolan i Skövde, Institutionen för teknik och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-6381.
Pełny tekst źródłaBackground: As a result of a changed society where non-audit services have been increasingly in demand which has raised new problems. The European Commission presented a revised set of audit rules to address these alleged problems. The proposal suggests that auditor independence and audit quality is threatened by these subsidiary services. Purpose: The aim of this study is to create an understanding of how the non-audit services impact the auditor independence and audit quality. The second purpose is to increase awareness of the new legislative proposals and their consequences. Method: Based on an inductive research approach, we have through a qualitative design conducted the study. Primary data were collected through interviews and open questionnaires which then were compared with previous research and recognized literature. Results and conclusion: The conclusion of the study shows that non-audit services do not have any significant impact on auditor’s independence and audit quality, either positive or negative. The study finds that the auditor's integrity and self-interest is too strong so that independence is not threatened due to non-audit services even if the results to some extent indicate of problems to express objection towards a colleague’s work. The study finds that the EU Commission's proposal to be a bit redundant in its present form. The proposal is to strengthen the independence and audit quality but the study concludes that the benefits will not exceed the cost.
Tarabay, Charbel. "L'impact de l'audit interne sur les performances des PME". Thesis, Université de Lorraine, 2016. http://www.theses.fr/2016LORR0316.
Pełny tekst źródłaThe aim of this research study is to determine the impact of the audit committee on the financial performance of Lebanese SMEs. This research focuses also on the influence of the governance system on the independence of the audit committee. The variables used are related to the characteristics of the board and of the audit committee. Moreover, three other determinants are referred as the independence of the audit committee, the structure of the board and the impact of the dual system in order to bring some elements of answers to our main interrogation. As an indication, SMEs profitability is reported especially from annual reports. The sample includes 58 Lebanese SMEs and the study covers a period of 4 years, from 2011 till 2014. The results show that the audit committee hardly has a total independence. This can be explained by the appeasement of a dual system and also by the presence of a limited number within the committee. In this sense, the audit committee in Lebanese SMEs is repressed and cannot be clearly active through the deployment of its responsibilities and its contribution in reviewing the financial statements. This appears as detrimental to a better growth for the SMEs sector financial performance
Sharmin, Samia. "The impact of built environment on children independent mobility: A comparative analysis between discretionary and nondiscretionary activities". Thesis, Queensland University of Technology, 2020. https://eprints.qut.edu.au/201388/1/Samia_Sharmin_Thesis.pdf.
Pełny tekst źródłaSilva, Elton Roberto da. "The challenges faced by the external audit industry in Brazil: an exploratory study". reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14957.
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The auditing role in the contemporaneous business environment, and increasing interest in and demand for governance and transparency, has become an element even more important to the society, as a whole, in order to build solid basis to the development of businesses and generation of wealth through technical knowledge, independence, transparency, credibility, and ethics. Nevertheless, the external financial audit industry in the world and also particularly in Brazil has faced several challenges which threaten its success and evolution. In this sense, since the external audit industry in Brazil has been immersed in a deep crisis with features that are explored through this study, allow me to create an analogy over this study saying that the external financial audit industry is like a sick person with a chronic disease, but the disease has not yet been diagnosed and the person has been dealing with the isolated symptoms. This person, the external audit industry, has struggled with this disease for many years and it is getting worse. It is fundamental to highlight that the challenges faced by the external audit industry in Brazil, ultimately, have not harmed the industry only, but they also materialize themselves as chronic issues for the corporate governance and the capital markets since they harm every interested party. In my point of view, the hardest affected are the investors or shareholders whose interest the independent auditor’s work seeks to preserve. Therefore, the purpose of this study is to have a picture of the challenges faced by the external audit industry in Brazil and understand those challenges as a requirement to analyze the potential alternatives to solve them or, analogically, to diagnose this disease. The research purpose is to map and identify the challenges faced by the external audit industry in Brazil based on the understanding of professionals seasoned in the area. Those challenges are mapped and understood through a methodological approach, a questionnaire answered by auditors with experience in the Brazilian auditing market. The challenges were preliminarily listed based on over 16 years of experience of the author in the area of auditing and financial and accounting services, discussions and interviews about the topic with seasoned professionals, and analyses of pieces of news, publications and academic studies. The questionnaire was used in order to validate the challenges, observations, perspectives, and perceptions gathered through those resources. Despite of the fact that the study is highly relevant, it was not found, through my research, other analyses on this topic with a similar approach which is intended by this study. It looks like the external audit industry in Brazil has walked through these new age dealing with problems on a daily basis and the real challenges of the industry may be concealed by the economic conditions in Brazil and other explanations. As in any problematic scenario, in which a critical analysis is needed, having an accurate picture and understanding of the challenges is a crucial step to start exploring alternatives to address them.
Henriques, Vitor dos Santos. "Deveres e responsabilidades dos auditores independentes nas operações de incorporação entre conpanhias". Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-12022014-141631/.
Pełny tekst źródłaThe present work aims to study the performance of the independent auditors in the context of a merger of a publicly held company into another. For such purposes, we addressed the relevant legal and accounting aspects of the merger transactions and then sought to define the general and specific duties applicable to independent auditors and the liability in view of the main activities undertaken by them in transactions of this nature, which are the activities of auditing of financial statements and the valuation of the merged company.
Söderberg, Per, i Martin Schön. "I spårvattnet av revisionspliktens gränsvärden : En kvalitativ studie kring efterfrågan på revision, non-audit services och mot eventuella framtida EU-gränsvärden i Sverige". Thesis, Karlstads universitet, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-70994.
Pełny tekst źródłaThe purpose of this study is to describe and analyse private companies, which not have audit requirement according to European threshold, and auditors’ attitude towards audit and non-audit services [NAS]. Moreover, analysing how NAS affects the relationship between auditors and companies. Additionally, obtain an understanding of their attitude towards threshold for audit requirement. This will be answered in the conclusion to prove the fulfilment of the purpose. A qualitative comparative design, with semi-structured interviews has been accomplished in order to answer the questions. This study is constructed by interviews from five auditors and five medium sized companies in order to capture both their perspectives, similarities and differences. The empirical results from the interviews have been attached with relevant theory, which is divided in three different questions, which characterized this study. The overall theories in this study are; demand for auditing, NAS and independent, and audit threshold. To these overall theories there are additional theories in order to develop deeper analysis. The conclusion of this study shows that companies have a positive attitude towards audit because of the credibility and legitimacy, which enable the relationship with a company’s stakeholders. Even though, the opinions are separated between auditors and companies if the benefits are exceeding the cost of audit. Regarding to NAS, companies cannot see their needs or services available. Proactivity from auditors is important and a reason for more consulting and NAS in the audit branch, which have contribute to openness in the companies. But not in a way so independent have been affected or a social cohesion have occurred, where satisfying companies are prioritized before the society. Moreover, the price for audit has not decreased, but the audit process has been more complex. Recently, audit companies have sold their accounting parts and that is positive from an independent perspective. Finally, there is a delay from the 2010 abolishment of the audit requirement. The companies in this study would continue with audit regardless the threshold for audit requirements and the demand comes from the experienced benefits. The auditors have an overall positive view on higher threshold when larger companies get more benefit from the audit. Higher thresholds will not contribute to a change in auditor’s work on bigger firms. However, such a change would result in less demand for auditing, more uncertainties in society, decreasing quality of the financial information and would mean that smaller audit firms would have to close.
Antunes, Jeronimo. "Modelo de avaliação de risco de controle utilizando a lógica nebulosa". Universidade de São Paulo, 2005. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-29052006-143449/.
Pełny tekst źródłaThe assessment of the risks that an entitys internal control system may fail concerning the identification, measurement, registration and disclosure of economic events, which should be reflected on the entity´s financial statements, is a significant challenge to independent auditors. The methodologies used to achieve those objectives are usually supported by classical logic thinking, in which the components of the risk factors are assessed under the binary form, in other words, under the relatively simplistic assumption that either they are present or not in a certain kind of control or in a certain phase of the process, they either exist or not, they either are carried out or not, and so on. The purpose of this study was to conceive a risk assessment pattern to assess the effectiveness of entitys internal control system, using the fuzzy logic approach, in order to take into consideration the uncertain and diffuse elements that are actually present, to a representative extent, in the factors of the control risk analyzed by independent auditors in their process of a financial statements audit; The results of this study aim at permitting that broader conclusions may be reached by the auditors, much closer to the realities of the business environment, which may seldom present individual situations where simple yes or no answers may be given, as required by the classical logic and binary approach for assessment and evaluation The conceptual validation of the conceived model was based in interviews and debateswith experts, relevant bibliography and manuals of audit methodology of audit firms representative of this services industry, and the operational validation was tested from a database of casesof profit oriented entities which had their internal control systems assessed by recognized Brazilian audit firms, processed on the FuzzyTech 5.54 software. This study has concluded that the use of fuzzy logic to support risk assessment models not only eliminates the binary restriction imposed by classic logic, but also allows a numerical and systematic form of treating ambiguous and uncertain concepts, through the application of a psicometric scale, to reflect adjectives such as good, reasonable, of great importance etc, producing, therefore, more ample and closer to reality results.
Antunes, Jerônimo. "Contribuição ao estudo da avaliação de risco e controles internos na auditoria de demonstrações contábeis no Brasil". Universidade de São Paulo, 1998. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25012005-164416/.
Pełny tekst źródłaThe risk to render a technically incorrect opinion on financial statements is the main concern of independent auditors in Brazil and in the world. In order to ensure that they have managed to control all conditions necessary to forming a reliable and adequate judgement on the object of their work, independent auditors apply several technical procedures looking for clear, precise and sufficient evidence. Among such procedures it must be noted, due to its relevance, the study, knowledge and evaluation of the internal control procedures of the audited entity. The audit procedures carried out by the independent auditors in their evaluation of the internal control systems and of the audit risks underlying the financial statements play a key role in determining the nature, scope and opportunity of all other audit procedures. This audit technology, in order to permit proper analysis and judgement of the results it produces, must be oriented and supported by standards. On the other hand, in order to make it effective, it must be applied in an orderly and systematic manner, which may be achieved through an adequate methodology. Which are the Brazilian and international audit standards that orient or rule this matter? Who are the standard setters? How deep and effective are the Brazilian standards when compared to the international ones? What guidance is available to the Brazilian independent auditors in terms of risk and internal control evaluation? The present study researches the possible answers to such questions, adding elements that may contribute to a better understanding of the related issues, such as: definitions and concepts of key terms employed, the reasons that define the need to evaluate risk and which internal controls are relevant in this process. The study goes further and presents, in a summarized form, the audit methodologies used by two audit firms that are active in the professional Brazilian and international markets, as they relate to the subject under discussion. This work finalizes with the attempt to show an apparent conflict between theory (standards) and practice (method of work) in three recent cases of business failures in the Brazilian banking sector, which keep close relation with questions of internal control and its audit.
Andersson, Carolina, i Larsson Marie Valtersson. "Oberoendeideologin utifrån två perspektiv : en kvalitativ studie av uppfattningar mellan revisorer och klienter". Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-14990.
Pełny tekst źródłaAuditor independence is an intensely debated issue, the topic never go out of time when the media are constantly rife with speculation about a conflict of interest between the company and the auditors. The purpose of this study was to create an understanding of how auditors and its clients reason about independent and dependency. To study this complex issue, we have completed eleven personal interviews, five interviews were with authorized or approved auditors and six interviews were with audit clients. In this study we analyzed how auditors and clients reasoning about auditor independence and what they consider important in their relationship to each other. The outcome of this study indicates that both auditors and clients think and work actively to maintain its reputation, videlicet their legitimacy. From the perspective of the auditors, they achieved legitimacy by ensuring theirs independence by staying objective. This means that they can function as a control for the client's financial statements. From the perspective of the clients, it is important that the auditor acts as an independent third party, it gives the company's financial reports, a "quality label". The study is relevant as a contribution to an understanding what´s important in the relationship between auditor and client.
Булат, Г. В., Г. В. Булат i G. Bulat. "Організаційно-методичне забезпечення обліку і аудиту оборотних активів (на прикладі автотранспортних підприємств)". Diss., Одеський національний економічний університет, 2013. http://dspace.oneu.edu.ua/jspui/handle/123456789/3959.
Pełny tekst źródłaДиссертация посвящена обоснованию теоретических и практических положений по совершенствованию учета и внутреннего аудита оборотных активов на автотранспортных предприятиях. В работе уточнено понятие оборотных активов, классификация и документальное оформление их учета. Усовершенствовано форму бухгалтерского баланса с точки зрения отражения в нем оборотных активов, как значимого информационного источника для проведения анализа финансово-хозяйственной деятельности автотранспортных предприятий и принятия эффективных управленческих решений. Обоснована целесообразность применения терминов «оборотные активы» и «поточные активы». Выделено три функции оборотных активов: производственная, расчетная и товарная. Кругооборот средств автотранспортных предприятий представлен в виде формулы. Уточнена классификация оборотных средств с учетом специфики автотранспортных предприятий. Обоснована целесообразность совершенствования аналитического учета оборотных активов на автотранспортных предприятиях, прежде всего такой их важной составляющей, как запасные части. Предложено открыть несколько субсчетов для учета запасных частей, находящихся на складе, переданных в эксплуатацию, переданных для проведения ремонтов. Отражение в учете и контроль списания запасных частей для ремонта подвижного состава предлагается осуществлять на основе Акта на замену дефектов (акт на замену запасных частей). Предложенный документ по его форме и содержанию пригоден к использованию как в условиях ручной, так и в условиях автоматизированной обработки данных. Обоснована целесообразность усовершенствования структуры бухгалтерского баланса. Предложена группировка статей баланса с учетом информационных запросов пользователей для эффективного управления предприятием. Предложена организационная модель и разработано методическое обеспечение внутреннего аудита на предприятиях автотранспортной отрасли. Усовершенствована модель проведения внутреннего аудита оборотных активов с помощью управляющей компьютерной программы. Разработана методика определения риска аудита в условиях использования информационных технологий.
The thesis is devoted for a theoretical and practical provisions as to improving of accounting and internal audit of current assets to trucking companies. In this work the concepts of current assets, classification and documentation of their recognition. The balance sheet form is improved in terms of a reflection it in current assets as a major source for the due diligence of trucking companies analysis and adoption of effective management decisions. Also developed organizational structure of internal audit at trucking companies, documentation of entry. The model of the internal audit of current assets by computer program managing is perfected. The method of determination the audit risk in terms of using information technologies.
Campelo, Aldeir de Lima. "As responsabilidades legais dos auditores independentes no Brasil e seu monitoramento perante os órgãos reguladores". Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/1762.
Pełny tekst źródłaThe independent audit activity can exclusively be performed by accountants who conduct the investigation of the financial statements of listed companies, as well as large companies, as defined by article 3º of Law 11.638/2007, even if such large companies are not listed. In order to exercise such activity the accountants are required to be registered in the Brazilian Securities and Exchange Commission as well as in the Regional Accounting Council of their jurisdiction. All professional activities require involvement, commitment and mainly responsibility in its practice and such responsibility may vary according to the implications from their work. Independent auditors also follow this rule and due to the relevance of their services, must be totally reliable. Based on these aspects, the goal of this study is mainly to identify the legal responsibilities of independent auditors in Brazil through the verification if such liabilities are being monitored by regulators and how this monitoring is performed. Therefore, the study presents the development of independent audit activity in Brazil, the conceptual aspects, genres, as well as financial statements, generally accepted auditing standards and professional standards. This is a study with a methodology based on the review of theoretical literature and also in research of the explanatory-descriptive. Regulators presented in the research are the Federal Accounting Council, the Brazilian Securities and Exchange Commission and the Brazilian Central Bank. These three regulatory agencies have designated a person to answer the questionnaire prepared for this purpose, with open questions. The responses of the regulators, in conjunction with the theory study, since the initial development to the results, present a study that meets its objective, and provides credibility to the reader
A prática de auditoria independente é de exercício exclusivo do contador que, para realizar o exame das demonstrações contábeis de sociedades por ações, bem como, às sociedades de grande porte, ainda que não constituídas sob a forma de sociedades por ações, conforme previsto no artigo 3º da Lei nº 11.638/2007, tem como necessário o seu registro na Comissão de Valores Mobiliários além do registro no Conselho Regional de Contabilidade da jurisdição do contador. Todas atividades profissionais exigem envolvimento, compromisso e principalmente responsabilidade em seu exercício e essa responsabilidade pode variar de acordo com as repercussões que sobrevêm do seu trabalho. Os auditores independentes seguem essa regra e que devido à relevância dos seus serviços prestados, devem total confiabilidade à sociedade. Com base nesses aspectos, este estudo objetiva, preponderantemente, identificar as responsabilidades legais dos auditores independentes no Brasil pela verificação se tais responsabilidades são monitoradas pelos órgãos reguladores da profissão e como se dá esse monitoramento. Para tanto, o estudo apresenta a evolução da atividade de auditoria independente no Brasil, os aspectos conceituais, os gêneros, bem como, trata das demonstrações contábeis, das normas de auditoria das demonstrações contábeis e das normas profissionais da atividade. Trata-se de um estudo com metodologia focada teoricamente na revisão da literatura e também em pesquisa do tipo exploratório-descritiva. Os órgãos reguladores apresentados na pesquisa são o Conselho Federal de Contabilidade, a Comissão de Valores Imobiliários e o Banco Central. Os três órgãos designaram um responsável para ser o respondente do questionário elaborado para este fim, com questões abertas. As respostas dos órgãos, em comunhão com a teoria estudada, desde o desenvolvimento inicial até os resultados obtidos, apresentam um estudo que atende ao proposto, bem como oferece credibilidade ao leitor
Faria, Maria Isabel Homem Leal de. "A comissão de auditoria no governo das sociedades: o caso das sociedades cotadas em Portugal". Master's thesis, Instituto Superior de Economia e Gestão, 2009. http://hdl.handle.net/10400.5/1147.
Pełny tekst źródłaO governo das sociedades e a sua importância para o bom funcionamento e a integridade dos mercados de capitais têm vindo a ser assumidos como uma temática central no mundo dos negócios. A comissão de auditoria constitui uma peça central no governo das sociedades e as suas atribuições e responsabilidades têm-se vindo a ampliar e a aprofundar sucessivamente. Neste estudo, tendo como principal suporte a teoria da agência, investigam-se factores associados à constituição voluntária de comissões de auditoria em Portugal, país inserido num contexto europeu continental - onde essa constituição não é obrigatória. Para as empresas que voluntariamente constituíram comissões de auditoria, analisam-se também a respectiva composição e práticas de actuação. O estudo incidiu sobre as sociedades cotadas na Euronext Lisbon. Utilizando um modelo de regressão logística, verifica-se que a presença da comissão de auditoria está positivamente associada à proporção de administradores independentes no conselho de administração e à dimensão da sociedade, mas não a factores relacionados com custos de agência. No que diz respeito à composição e práticas de trabalho, pode-se concluir que as empresas cotadas portuguesas, de um modo geral, cumprem as normas e recomendações nacionais respeitantes às comissões de auditoria, embora estejam aquém do prescrito em enquadramentos institucionais mais rigorosos nesta matéria, como é o caso dos EUA e RU, ou até nas melhores práticas recomendadas no contexto europeu continental.
Corporate governance and its importance to the integrity of the capital markets has become an essential issue to the business community. Central to corporate governance is the audit committee, and its responsibilities and duties are becoming wider and deeper. Using mainly an agency framework, this dissertation investigates some factors associated with voluntary audit committee formation in Portugal, a country belonging to a continental Europe environment, where that formation is voluntary. For those companies that voluntarily installed an audit committee, it also examines its composition and working practices. The study uses data from Euronext Lisbon listed companies. Making use of a logistic regression model, the study finds that voluntary audit committee formation is positively correlated with the proportion of independent directors on the board of directors and with the size of the company, but it does not find it associated with agency costs. As to its composition and working practices, it finds that Portuguese companies comply with the Portuguese rules regarding audit committees, but not with more demanding and tougher requirements as those from US or UK, or even the best practices recommended in a continental Europe environment.
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.
Pełny tekst źródłaRejected by Simone de Andrade Lopes Pires (simone.lopes@fgv.br), reason: Boa Tarde Melissa, Falta apenas arrumar o nome da escola: FUNDAÇÃO GETULIO VARGAS , não tem acento no "U". Por favor, faço o acerto e submeta novamente na biblioteca digital. Atenciosamente, Simone on 2018-06-28T16:04:04Z (GMT)
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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.
Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure". Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.
Pełny tekst źródłaMitianoudis, Nikolaos. "Audio source separation using independent component analysis". Thesis, Queen Mary, University of London, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.406171.
Pełny tekst źródłaLuccas, 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/.
Pełny tekst źródłaThe 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.
Vogel, Marcus, i Fredrik Johansson. "Kristider - Revisorns arbetsuppgifter : En studie om revisorernas arbetsuppgifter i krissituationer". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-26551.
Pełny tekst źródłaAn auditor must, based on an impartial approach, review a company's accounts. The assignment performed by the auditor must, in accordance with applicable law, be carried out completely independently. During the ongoing pandemic, the auditors have an important societal function. Partly from an reviewing perspective, but also other assignments such as counseling fulfill an important function in the current situation. The auditor's tasks is largely about creating good and sustainable customer relationships. Covid-19 is a global pandemic that has caused major changes in the society both economically and socially. Lots of companies have been forced to take measures such as laying off staff and in certain situations divesting their companies. Political actors have been forced to take emergency measures that, for example, include support packages for the companies affected by the pandemic. The purpose of the study is to review how the auditor's tasks is affected by the ongoing Covid-19 pandemic. The study is of a qualitative nature, which means that the results are based on conducted interviews with auditors based in Sweden. The delimitations that have been made are that only authorized accountants have been relevant for the study and that we have only focused on Sweden. The study indicates that the majority of auditors experience a change in their tasks based on several parameters. The relationships and meetings between auditor and customer have become increasingly digital as a consequence of the pandemic. Physical customer meetings have decreased significantly, which means that previously built relationships have been an important factor for the auditors. The majority of the auditors also believe that the number of situations where independence and objectivity need to be evaluated has increased due to companies having financial problems. The support packages that the state distributes to companies have created a new type of audit for the auditors. Our conclusions are that the pandemic has affected the auditor's tasks based on several aspects. The development of digitalization has increased due to the pandemic. Less physical contact has led to the auditors using more digital solutions at, for example, customer meetings. We see a clear change in the topicality of some principles. More and more companies are suffering from financial problems, which has made the auditor's assessment of continued operations more relevant. The study also indicates that the support packages distributed to the companies have made the assessment of continued operations more difficult. (This essay is written in Swedish).
Shihao, Tang, i Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market". Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.
Pełny tekst źródłaHsu, Kevin. "The Impact of Independence-Related AAERs on the Provision of Non-Audit Services". Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2004.
Pełny tekst źródłaMarx, B., i D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness". Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.
Pełny tekst źródłaThis article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
Zerni, M. (Mikko). "Essays on audit quality". Doctoral thesis, University of Oulu, 2009. http://urn.fi/urn:isbn:9789514292927.
Pełny tekst źródłaCicovic, Tatjana, i Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.
Pełny tekst źródłaStahn, Sérgio Paulo. "Estudo exploratório da falta de qualidade nos trabalhos de auditoria independente". Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/1746.
Pełny tekst źródłanenhum
ABSTRACT Having the objective to analyze the reasons for the lack of quality in the independent audit work, the conceptual aspects and related norms are shown as well as the quality of its practical application in the independent audit. The credibility of the independent audit depends on the making of quality work observing the norms of auditing and the professional ethic, being that, in several cases shown it was observed the lack of the independent auditor s credibility in Brazil and abroad. In Brazil, the independent auditors, in the real state market ambiance, are registered and observed by the Securities Commission (CVM) that, fulfilling its function, holding inquests into verifying irregularities in the execution of the jobs and issue of the opinion. These inquests, obtained in the site of the CVM, served as source of research to verify the reasons for the lack of quality in the auditing work made in Brazil. This analysis concluded that the lack of planning and the application of the mandatory procedures, the incomplete documentation on the jobs done and the absence of an accountancy system and internal control were in the demonstration the less kept norms. The professional auditing norms were broken, especially in relation to the fees, characterizing also the violation of the Professional Ethics Code. In this sense the lack of quality can also be explained by the agency theory, which deals with the conflict of interests of the stockholders and administrators, when the administrators subordinate the independent audit. On the other hand from the Sarbanes-Oxley Act was searched in the, United States and other countries, strengthen the control over the auditor s job as well as rescue the credibility lost in several widely broadcasted cases. In Brazil, the conjoint work of the CVM, the Federal Accounting Council, the Brazilian Central Bank and the Independent Audit Institute of Brazil (IBRACON), for the improvement of quality on the audit jobs and technical enhancement of the professionals is appointed as form of rescue of the credibility of the same. In this context are included on the continued education program, the external review of quality by the pairs, the technical qualification program, and the switching of the independent auditors, the separation of the auditing and consulting services and the internal quality control.
Com o objetivo de analisar os motivos da falta de qualidade nos trabalhos nos trabalhos de auditoria independente, apresentam-se os aspectos conceituais de auditoria e normas relacionadas, bem como de qualidade e sua aplicação prática na auditoria independente. A credibilidade dos auditores independentes depende da realização de trabalhos com qualidade, com observância das normas de auditoria e da ética profissional, sendo que, em diversos casos apresentados observou-se a perda de credibilidade de auditores independentes no Brasil e exterior. No Brasil, os auditores independentes, no âmbito do mercado de valores mobiliários, são registrados e fiscalizados pela Comissão de Valores Mobiliários - CVM que, cumprindo sua função, instaura inquéritos para apurar irregularidades na execução dos trabalhos e emissão de pareceres. Estes inquéritos, obtidos no site da CVM, serviram de fonte de pesquisa para apurar os motivos da falta de qualidade nos trabalhos de auditoria realizados no Brasil. Nesta análise concluiu-se que a falta de planejamento e de aplicação de procedimentos obrigatórios, a documentação incompleta dos trabalhos realizados e ausência de avaliação do sistema contábil e de controles internos foram as normas de auditoria das demonstrações contábeis mais infringidas. As normas profissionais de auditoria foram infringidas, principalmente em relação aos honorários, configurando também infração ao Código de Ética Profissional. Neste sentido, a falta de qualidade pode ser explicada também através da Teoria da Agência, que trata dos conflitos de interesses dos acionistas e administradores, quando a auditoria independente subordina-se aos administradores. Por outro lado, a partir da Lei Sarbanes-Oxley buscou-se, nos Estados Unidos e outros países, fortalecer o controle sobre o trabalho dos auditores, bem como resgatar a credibilidade perdida em diversos casos amplamente divulgados. No Brasil, o trabalho conjunto da Comissão de Valores Mobiliários, do Conselho Federal de Contabilidade, do Banco Central do Brasil e do Instituto dos Auditores Independentes do Brasil IBRACON, para melhoria da qualidade dos trabalhos de auditoria e aprimoramento técnico dos profissionais, é apontado como forma de resgate da credibilidade dos mesmos. Neste contexto incluem-se o programa de educação continuada, a revisão externa de qualidade pelos pares, o exame de qualificação técnica, o rodízio dos auditores independentes, a separação dos serviços de auditoria e consultoria e o controle interno de qualidade.
Kusman, Jadin T. "An Economic and Psychological Analysis of Auditor Independence". Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/309.
Pełny tekst źródłaZiegler, Max, i Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence". Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.
Pełny tekst źródłaChia-ah, Etienne, i Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective". Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.
Pełny tekst źródłaWith the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?
The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.
Al-Eissa, Abdulaziz Ibraheim. "Non-Audit Services and Auditor Independence: the Case of Saudi Arabia". Thesis, full-text, 2009. https://vuir.vu.edu.au/2008/.
Pełny tekst źródłaAl-Eissa, Abdulaziz Ibraheim. "Non-Audit Services and Auditor Independence : the Case of Saudi Arabia". full-text, 2009. http://eprints.vu.edu.au/2008/1/Abdulazia.pdf.
Pełny tekst źródłaEkström, Simon, i Tim Ainemo. "Does audit independence have an impact on issued sanctions? : A quantitative study of listed companies in the Swedish setting". Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-43825.
Pełny tekst źródłaSiddiqui, Javed. "Regulation of auditor independence and the joint provision of audit and non-audit services in the UK 2000-2007". Thesis, University of Manchester, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.632813.
Pełny tekst źródłaZhao, Yue. "Independent Component Analysis Enhancements for Source Separation in Immersive Audio Environments". UKnowledge, 2013. http://uknowledge.uky.edu/ece_etds/34.
Pełny tekst źródłaLiang, Yanfeng. "Enhanced independent vector analysis for audio separation in a room environment". Thesis, Loughborough University, 2013. https://dspace.lboro.ac.uk/2134/13645.
Pełny tekst źródłaKarmanova, Kristina. "Internal audit in Lithuanian commercial banks : an important part of corporate governance or just another department?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202533.
Pełny tekst źródłaHansson, Emil, i Fredrik Löfvendal. "Increased use of marketing in the audit industry : Effect on independence price and quality". Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131075.
Pełny tekst źródłaPeter, Okah Okah. "Relationship Between Non-Audit Services and Auditors´ Independence : Evidence from Earnings Management Perspective". Thesis, Umeå universitet, Företagsekonomi, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-68960.
Pełny tekst źródłaLovisa, Kristensson, i Khan Waqas. "What affect the auditor independence in appearance? : from the perspective of the clients". Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20973.
Pełny tekst źródłaLarsson, Daniel, i David Arevärn. "Fattar företagsägare ett ekonomiskt rationellt beslut med att slopa revisorn? : En kvantitativ studie". Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-90545.
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