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Статті в журналах з теми "International Auditing Standards"
Spedding, Linda. "Environmental Auditing and International Standards." Review of European Community and International Environmental Law 3, no. 1 (March 1994): 14–20. http://dx.doi.org/10.1111/j.1467-9388.1994.tb00148.x.
Повний текст джерелаSimunic, Dan A., Minlei Ye, and Ping Zhang. "Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards." Journal of International Accounting Research 14, no. 2 (September 1, 2015): 221–34. http://dx.doi.org/10.2308/jiar-51305.
Повний текст джерелаЛосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (January 25, 2017): 37–45. http://dx.doi.org/10.12737/24333.
Повний текст джерелаТурищева and Tatyana Turishcheva. "Introduction of International Auditing Standards in Russia." Auditor 1, no. 12 (December 12, 2015): 12–17. http://dx.doi.org/10.12737/16748.
Повний текст джерелаCullinan, Charles P., Christine E. Earley, and Pamela B. Roush. "Multiple Auditing Standards and Standard Setting: Implications for Practice and Education." Current Issues in Auditing 7, no. 1 (October 1, 2012): C1—C10. http://dx.doi.org/10.2308/ciia-50344.
Повний текст джерелаЛосева, Н., and N. Loseva. "International auditing standards: new current version." Auditor 5, no. 9 (October 11, 2019): 31–37. http://dx.doi.org/10.12737/article_5d8893243986d6.49558949.
Повний текст джерелаZeff, Stephen A. "International accounting principles and auditing standards." European Accounting Review 2, no. 2 (September 1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.
Повний текст джерелаToy, Alan, and David C. Hay. "Privacy Auditing Standards." AUDITING: A Journal of Practice & Theory 34, no. 3 (September 1, 2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.
Повний текст джерелаEltweri, Ahmed, Alessio Faccia, and Scott Foster. "International Standards on Auditing (ISAs) Adoption: An Institutional Perspective." Administrative Sciences 12, no. 3 (September 19, 2022): 119. http://dx.doi.org/10.3390/admsci12030119.
Повний текст джерелаJasim Najm, Karar. "DEVELOPING A MECHANISM FOR AUDITING MUNICIPAL PROPERTY (LAND) ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS AND INTOSAI INTERNATIONAL STANDARDS." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 02 (2022): 592–618. http://dx.doi.org/10.37648/ijrssh.v12i02.039.
Повний текст джерелаДисертації з теми "International Auditing Standards"
Sivertsson, Yulia, and Jenny Thorildsson. "International Standards on Auditing : Internationell standardisering med kulturella hinder?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20210.
Повний текст джерелаAim: International Standards on Auditing (ISA) is a framework introduced to improve auditing quality globally. Adoption of ISA is increasing continuously around the world. An essential contributing factor is the accepting of the Eighth Company Law Directive by the EU. However, the ISA adoption is far from been accepted by all countries; despite its obvious advantages. Prior work identifies cultural differences, EU-membership, size of economy, and differences in legal systems and market orientation as key factors in this adoption process. The study aims to examine if these factors influence global spreading of ISA. Method: Our study includes 60 countries. The variables that have been introduced for each country are: Hofstede’s cultural variables, membership in the EU, GDP, type of legal system and economics. Secondary data were collected from generally accepted sources. The collected data were then analyzed using statistical methods. Result and conclusions: The results of our study have shown that Hofstede’s cultural factors are not associated with ISA adoption. Only few other variables have shown significance with the hypothesis. These variables are EU-membership and GDP. Therefore, EU is an important factor for ISA adoption. Variable EU has shown significance with Hofstede’s cultural factors. This proves cultural differences between EU and other countries, which in turn influences ISA adoption. Our conclusion is that EU-membership and economy size influence inclination to ISA-adoption. Suggestions for future research: The study's complexity gives opportunities to make future extensions by adding more variables. It is possible to conduct similar studies of cultural influence on the adoption of other international frameworks within financial reporting. Contribution of the thesis: Our research makes a unique contribution to the accounting literature by being the first study to examine the international spreading of auditing standards in form of ISA and contributing to reducing information costs in the companies all around the world.
Hjalmarsson, Andreas, and Jenny Sahlin. "International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56878.
Повний текст джерелаAlbahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.
Повний текст джерелаNelje, Alexander, and Lisa Claesson. "Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.
Повний текст джерелаKorruption är ett världsutbrett fenomen som har beskrivits av forskare som cancer i samhället. Eftersom korruption har en omfattande karaktär så finns det många sätt att bekämpa den, till exempel genom att öka genomsynligheten och förbättringar av revision. Det är därför intressant att undersöka vilka effekter ett revisionskrav för SMEs skulle ha på ett land som inte har det idag. Forskningsfrågorna vi har valt att fokusera på är vilket perspektiv Zambiska revisorer har på hur väl lämpad en revisionsplikt och internationella revisionsstandarder är för Zambiska SMEs? Vilka är revisorernas åsikter beträffande vikten av revision och dess roll i kampen mot korruption? Syftet med denna uppsats är att skapa en förståelse angående implementering och förbättring av revisionskrav och internationella revisionsstandarder i Zambiska SMEs. I det här inkluderas också att upplysa om problematiken för revisorerna i deras process att använda dessa reglementen i Zambiska små och medelstora företag som ett verktyg för att hjälpa till i kampen mot de hinder som korruption skapar. Studien har genomförts genom en kvalitativ undersökning där större delen av empirin har samlats in genom intervjuer med revisorer i Zambia. Dessa revisorer har blivit tillfrågade angående vilka regler som existerar i landet, vilken åsikt de har på en implementering av revisionsplikt och internationella standarder för SMEs samt om dem har någon personlig erfarenhet av korruption från deras arbete. Slutsatsen från den här undersökningen är att revision kan hjälpa till att bekämpa korruption. En implementering av ett revisionskrav och internationella revisionsstandarder i Zambiska SMEs kommer att ertappa och reducera korruption. Trots potentiella kunskapsbrister under implementeringen av de justerade ISA för SMEs kommer fördelarna av implementeringen att överträffa nackdelarna. Revision kan också användas för att avskräcka från korrupta handlingar. Följaktligen är revision av stor vikt i kampen mot korruption och revisionskravet tillsammans med implementering av internationella revisionsstandarder för SMEs kommer signifikant att minska korruptionen i Zambia.
Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.
Повний текст джерелаDoctor of Philosophy (PhD)
Kraftová, Zdeňka. "Spis auditora v praktické aplikaci." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76335.
Повний текст джерелаAndersson, Mattias, and Annika Persson. "Internation Standards on Auditing : Revisorers upplevelser om revisionskvaliténs förändring efter implementeringen av en ny revisionsstandard." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-23071.
Повний текст джерелаIn the early 2000s several major accounting scandals occurred in the world, which led to a crisis of confidence in the audit. ISA was introduced as a response to the 2000s auditing scandals that attracted international attention and aims to improve audit quality and consistency of the world. The study's aim is to gain understanding on the experiences auditors have with the implementation of ISA by describing and analyzing the auditors' experiences of the impact ISA brought on audit quality. The problem that this study based on is the following: How do the Auditors feel that the auditing quality has changed since ISA was implemented in Sweden? We have used a qualitative method with an abductive approach where both the theoretical framework and the empirical material has been the starting point for our study. The collection of empirical data consisted of personal interviews with eight auditors. The sample of respondents included both authorized and approved auditors from both Big-4 and non-Big-4 firms. Our study demonstrates that the audit quality hasn’t necessarily increased after the implementation of ISA, which was the purpose of the new auditing standards. The study further show that ISA´s not optimal for small businesses and diversified regulatory audits of small businesses can benefit small businesses where the cost today is greater than the benefit of the new auditing standards. ISA has also meant that the audit today become more expensive to implement, because more operations are required and the documentation has become more extensive, which takes time away from other review procedures.
Eglund, Amanda, and Anna Gidlund. "The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073.
Повний текст джерелаLebediev, M. K. "Features of implementation of audit for small enterprises." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14065.
Повний текст джерелаTesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.
Повний текст джерелаКниги з теми "International Auditing Standards"
International Federation of Accountants. International Auditing Practices Committee. International standards on auditing. New York: The Federation., 1991.
Знайти повний текст джерелаArzumanova, Lana, Natal'ya Orlova, Yuliya Caregradskaya, and Ol'ga Sobol'. International Standards on Auditing. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1303010.
Повний текст джерелаKrommes, Werner. Kommentar International Standards on Auditing. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7.
Повний текст джерелаVoronina, Larisa. International standards on auditing: theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1037951.
Повний текст джерелаInternational Federation of Accountants. International Auditing Practices Committee. Proposed International Standards on Auditing(ISA's). New York: IFC, 1993.
Знайти повний текст джерелаSuyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.
Повний текст джерелаRidley, Jeffrey. International quality standards: Implications for internal auditing. Altamonte Springs, Fla: Institute of Internal Auditors, Research Foundation, 1996.
Знайти повний текст джерелаKazakhstan, Palata auditorov Respubliki. Mezhdunarodnye standarty audita v Kazakhstane: International standards on auditing in Kazakhstan. Almaty: Raritet, 2001.
Знайти повний текст джерелаBagshaw, Katherine. A practical guide to international standards on auditing. Milton Keynes: Accountancy Books, 1998.
Знайти повний текст джерелаInternational Federation of Accountants. International Auditing Practices Committee. Knowledge of the business: International standard on auditing. New York: International Auditing Practices Committee of the International Federation of Accountants, 1992.
Знайти повний текст джерелаЧастини книг з теми "International Auditing Standards"
Campbell, Leslie G. "Transferring Domestic Auditing Standards Overseas." In International Auditing, 135–54. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_11.
Повний текст джерелаCampbell, Leslie G. "The Need for Auditing Standards." In International Auditing, 9–29. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_2.
Повний текст джерелаBoolaky, Pran K., Peter Ghattas, Teerooven Soobaroyen, and Oliver Marnet. "International Standards on Auditing (ISAs)." In The Routledge Companion to Accounting in Emerging Economies, 171–83. 1 Edition. | New York: Routledge, 2020. | Series: Routledge companions in business, management and accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-14.
Повний текст джерелаKrommes, Werner. "Introduction." In Kommentar International Standards on Auditing, 1–6. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_1.
Повний текст джерелаKrommes, Werner. "Definitions." In Kommentar International Standards on Auditing, 7–17. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_2.
Повний текст джерелаKrommes, Werner. "Requirements and Applications." In Kommentar International Standards on Auditing, 18–646. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_3.
Повний текст джерелаLessambo, Felix I. "The International Auditing and Assurance Standards Board." In Auditing, Assurance Services, and Forensics, 35–39. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_3.
Повний текст джерелаGrasses, Gisbert. "International Standards on Auditing als Instrument der Harmonisierung der Prüfungsgrundsätze." In Internationalisierung der Abschlussprüfung, 53–185. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-322-95341-4_5.
Повний текст джерелаLogvinova, Tamara I., Elena Yu Dyachenko, Natalia A. Gorlova, Maria N. Tatarinova, and Ludmila I. Fedulova. "Auditing the Settlements of Loan Liabilities in Accordance with International Standards: Methodological Approach." In The Challenge of Sustainability in Agricultural Systems, 351–60. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72110-7_37.
Повний текст джерелаYesilcelebi, Gul, and Nazli Keyifli. "The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards." In The Impact of Globalization on International Finance and Accounting, 273–79. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_29.
Повний текст джерелаТези доповідей конференцій з теми "International Auditing Standards"
Trencheva, Miglena. "INTERNATIONAL AUDITING STANDARDS AND BANKING STABILITY." In 14th annual International Conference of Education, Research and Innovation. IATED, 2021. http://dx.doi.org/10.21125/iceri.2021.0515.
Повний текст джерелаShpakova, Irina Vladimirovna. "Development of the internal standard "Methods of audit and control of operations of inventories"." In Сollection of articles, Chair Tatiana Petrovna Krivetskaia. Publishing house Sreda, 2018. http://dx.doi.org/10.31483/r-11203.
Повний текст джерелаRobinson, Guy G. "Internal Auditing - More Than Compliance." In NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.28.
Повний текст джерелаPop, Monica Ana. "EXPLORING THE RELATIONSHIP BETWEEN GOVERNANCE VERSUS AUDITING AND REPORTING STANDARDS." In 2nd International Scientific Conference. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2018. http://dx.doi.org/10.31410/itema.2018.587.
Повний текст джерелаSuzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.
Повний текст джерелаYekimov, Sergey. "Using Internal Standards In Auditing Activities To Strengthen Market Positions." In AmurCon 2020: International Scientific Conference. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.06.03.152.
Повний текст джерелаHu, Xiaoqing. "The impact analysis of new auditing standards on audit risk." In 2014 2nd International Conference on Education Technology and Information System (ICETIS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icetis-14.2014.11.
Повний текст джерелаSchoonmaker, Stephen J. "Engineering Software Quality Management and ISO 9000." In ASME 1993 International Computers in Engineering Conference and Exposition. American Society of Mechanical Engineers, 1993. http://dx.doi.org/10.1115/edm1993-0111.
Повний текст джерелаTian, Jinyu, and Sijia He. "Research on Performance Auditing Standards System Construction of Energy-saving Emission and Reduction Projects." In 2016 International Conference on Education, Management Science and Economics. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icemse-16.2016.117.
Повний текст джерелаBeckmerhagen, I. A., H. P. Berg, S. V. Karapetrovic, and W. O. Willborn. "Auditing Supports the Integration of Management Systems in the Nuclear Industry." In 12th International Conference on Nuclear Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/icone12-49004.
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