External audit
Internal Control, External Audit and Earnings Management: Evidence from Chinese Listed Companies
... and Audit? In the course of auditing, whether the quality of internal control is good or not, the auditor will do substantive procedures, which can effectively find out the abnormal real earnings management of the ...
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Some Influential Elements in Improving Effectiveness of External Audit in Jordanian Audit Offices Field Study from the Point of View of External Auditors
... selecting external auditor affect improving effectiveness of external audit? The study indicated that the views of study sample respondents in all items regarding basis of selecting auditor were ...
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The external audit of local authorities in the light of today's reforms
... of audit on local authorities in order to appreciate the different aspects of the functioning of local governments and to ensure their regularity, efficiency and performance at all ...the external ...
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External audit and relation between internal auditors, supervisory body and external auditors of the banking sector in the Republic of Macedonia
... External audit and relation between internal auditors, supervisory body and external auditors of the banking sector in the Republic of Macedonia Josheski, Dushko and Jovanova, Blagica Go[r] ...
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Is the external audit report useful for bankruptcy prediction? Evidence using artificial intelligence
... how external audit information can contribute to anticipating financial ...and audit data can provide significant predictive purposes, but a recent paper by Muñoz-Izquierdo et ...the audit ...
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Competitiveness of Vietnamese External Audit Firms : Reality, Strategies for Improving in Global Integration Conditions
... Most of these customers tend to use of services by foreign auditing firms, auditing firms that are members of international auditing firms. Actually, in the figures in Table 6, the turnover of these 2 auditing groups ...
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External Audit of Equal Access Survey
... The Audit Panel met Mr Peter Ross, Insight Statistical Consulting. Insight has a contract from the HEA for the coding of the occupational data collected by the institutions on behalf of the HEA. Mr Ross described ...
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An analysis of the role and performance of audit committees in the Victorian government public sector in providing assurance and governance
... the audit committee, management, internal audit and external audit in deriving a functional performance framework that would achieve true and fair ...of audit committees in gaining ...
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Free Cash Flow And Earnings Management: The Moderating Role Of Governance And Ownership
... specifically, audit committee independence and external audit quality along with firm ownership structure (such as institutional investors and managerial ownership) reduce the extent of earnings ...
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Corporate governance research: A review of qualitative literature
... of audit committees. The findings revealed that audit committee have limited role in internal control matters due to audit committee‟s lack of detailed ...the audit committee through which ...
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The Role of Public Managers in Achieving Compliance in the Light of the Economic Crisis: Evidence from Greece
... In the last three years, a series of legislative reforms relating to the external audit and the broader financial management system have taken place in Greece. These reforms have been dictated by the ...
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Internal continuous auditing : How can the implementation of continuous auditing be facilitated, in order to improve the adaption of continuous auditing in practice?
... internal audit is a department of an organization which evaluates and tests the design, and operational effectiveness of internal control measures in organizations (Doyle et ...preventive audit approach, ...
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Which are the difficulties for the application of value for money auditing in Spanish local government? Proposals for improvement
... internal audit and control - exercised within Local Government and OCEX- forming what might be called a ‘system of control’ which would enhance the achievement of the goals and objectives of ...VFM audit at ...
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... internal audit in Southwest Nigeria ...internal audit. Furthermore, the external audit (EA) has a positive and insignificant effect on internal ...internal audit in Southwest ...
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Labor Productivity In Emerging Markets: Evidence From Brazil, China, India, And Russia (BRIC)
... Despite the great amount of attention to emerging markets, much still remains unknown about firm performance in emerging economies. To fill this gap, this study aims to investigate factors that influence labor ...
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Patterns of practice in palliative radiotherapy for bone metastases in UK centres
... A 68-year-old man has previously been treated for renal cancer with a nephrectomy. Two years later he presents with pain in his back in which the MRI scan shows a solitary metastasis on T12 with no evidence of spinal ...
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The Impact Of Cloud Computing Technology On The Audit Process And The Audit Profession
... Control (compliance) frameworks have not yet been well adapted to cloud environments, although most (like COBIT, ITIL, and ISO 27001) are considered sufficient overall and a worthy starting point. Information assurance ...
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Effects of Internal Controls, Fraud Motives and Experience in Assessing Likelihood of Fraud Risk
... Abstract—The audit profession has attempted to improve auditors’ ability in assessing likelihood of fraud risk so as to enhance audit quality and increase investor ...National Audit Department ...
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Comprehensive monitoring report on Cyprus' preparation for membership 2003. SEC (2003) 1202 final, 5 November 2003
... The Cyprus economy slowed down in 2002 -although remaining resilient while inflation, the current account and the government deficit deteriorated. For 2002, GDP growth in Cyprus nearly halved to 2.2%, caused mainly by ...
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Assessing health centre systems for guiding improvement in diabetes care
... the Audit and Best practice for Chronic Disease (ABCD) project was implemented on the expectation that community health centre staff and man- agers would benefit from an improved understanding of the status of ...
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