[Keywords] application auditing importance importance audit risk audit evidence 翻译结果4复制译文编辑译文朗读译文返回顶部 [keywords] audit importance use importance audit risk audit evidence 翻译结果5复制译文编辑译文朗读译文返回顶部 [Key word) audits the important important utilization audit risk audit evide...
The purpose of this study is to gain insight into the importance of auditor reputation by looking at the evidence provided by SEC enforcement actions against companies and their auditors. The SEC issues Accounting and Auditing Enforcemen... TP Rollins,WG Bremser - 《Critical Perspectives on Accoun...
Auditing originates from the Latin term “Audire”, which means “to hear,” - just as in ancient times auditors used to listen to officers and people of authority to confirm the validity of their words. Over the years, the role of auditing evolved to verifying written reports: specifically,...
Evidence in Auditing Evidence is needed to determine whether financial statements or records have been prepared in accordance with standards and free from material error. It is also required to promote the accuracy, transparency, and independence of audit reports. Evidence is required by auditors to ...
Auditingaudit technologyaudit software packagesaudit automationinformation technologyCAATsThis study provides novel evidence on the extent to which auditors perceive the usage and importance of audit technology in an emerging market. It explores the types of audit technology tools used and factors ...
Our study contributes to the literature by using new measure to test how client importance affect audit quality and adding new evidence on the determinants of audit quality at the partner level. 展开 关键词: Client importance audit adjustment audit quality ...
auditinganexception,whilesamplingauditingiswidelyused. Inordertoensureauditqualityandefficientlycompletethe audittask,CPAhastodotheimportance Makeproperjudgmentsandapplytheprincipleofmateriality intheprocessofauditing. Theconceptofimportanceanditsconsiderations
'Order Effects' Revisited: The Importance of Chronology This study examined whether auditors, when they are processing mixed evidence, take into consideration the chronological order of the evidence (giving rise... M Favere-Marchesi - 《Auditing A Journal of Practice & Theory》 被引量: 30发表:...
This paper provides additional evidence about the effect of auditing quality on earnings management behavior. The paper used cash flows from operating activities as reported in cash flows statement to estimate the total accruals and applied a time series version of the modified Jones model to estimate...
Disadvantages/Limitation of Audit Reports Sometimes management does not provide the auditor full access to the audit evidence. As per the auditing standards, management should provide all the information that the auditor demands, but in real life, the management may prevent the auditor from getting ...