Although prior studies have demonstrated benefits associated with the mandatory disclosure of partners' names, there is relatively little evidence of the usefulness of additional information about individual auditors that could be provided voluntarily. This study sheds light on the economic consequences of ...
The PCAOB's Form AP (audit personnel) includes the identity of the engagement partner, an indication of whether the audit report is dual-dated, and an indication of whether and to what extent other auditors participate in the engagement (in addition to the primary auditor). We review the nat...
Notes to financial statements contain: A. important information about the firm's accounting practices and basis of presentation. B. little useful information for the analyst relative to the actual financial statements. C. statements by auditors. 相关知识点: 试题来源: 解析 A 略 反馈 收藏 ...
a(2) Upon the German Public Auditors’ request ,the client must confirm in awritten statement drafted by the German Public Auditors that the supporting documents and records and the information and explanations provided are complete. (2) 在德国公开审计员’请求,客户必须证实awritten支持文件和纪录和...
But allowing auditors to access the requested information themselves can come with many risks and consequences in the long term. Think of it like this: You wouldn’t give a lawyer requesting health data access to your EHR to find whatever information they need. Rules like the minimum necessary...
Information Systems auditors are in high demand but short supply. In this course, The Information Systems Auditing Process: Audit Planning, you will learn the latest standards and requirements to be recognized as a professional information systems Auditor. First, you will gain an understanding of the...
The results presented below are consistent for both datasets. The answer to the first question is found by examining whether large audit firms – which are assumed to be a uniform group of high quality auditors– deliver a homogenous level of audit quality. The results show that statistically ...
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the course of the audit', so such wording is not suitable for inclusion in a standard. Moreover, users may be misled and raise questions about whether the auditor has ignored something from a previous audit, or has deliberately excluded information from other engagements or component auditors. ...
This brings us to the last aspect of analysis—audit ability and control. The business would require some ability to audit the historical decisions recommended by the analytics solution. How exactly will that data be recorded, where would it be kept, and how would the auditors get to it? Doe...