external auditors
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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The role of internal audit on transparency and financial reporting quality: external auditors’ perspective
... Internal auditors feel free to include any audit findings in their audit reports” with standard deviation of ...that external auditors perceived that internal auditors independence is not ...
5
Perception of external auditors towards internal audit practices of private sector in Ethiopia
... 1, external auditors perception had a mean of less than ...internal auditors need to gain adequate professional knowledge, and their skills should be continuously improved via ...of external ...
5
THE EXTENT OF EXTERNAL AUDITORS’ RELIANCE ON INTERNAL AUDIT FUNCTION: CASE OF THE UAE
... that external auditors “rely on the work of others” to contain the additional cost resulting from the audit of compliance with Section 404 of the Sarbanes-Oxley Act ...internal auditors had an ...
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The role of external auditors in corporate governance: agency problems and the management of risk
... the external auditor’s knowledge of the client’s accounting systems and functions facilitates collaborative efforts between the internal and external auditors – which in turn generates greater ...
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The role of external auditors in corporate governance: agency problems and the management of risk
... for external auditors to effectively carry out their tasks, the use of fair value measures, in certain instances, as the basic measure for IFRS, merits ...
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The Role of External Auditors and International Accounting Bodies in Financial Regulation and Supervision
... of external auditors. The crucial role played by external auditors in banking regulation and supervision has been highlighted in bank collapses like BCCI and ...
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The Impact of the Use of Computer Technology and Auditing Software on the Efficiency of External Auditors in Jordan
... of external auditors in carrying out audits of the audited institution, The auditor shall maintain professional knowledge and skills at the level required to ensure the provision of high quality ...
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Audit Client Perspectives on the Influence of External Auditors Characteristics on Audit Service Quality: Evidence from Libya
... internal auditors and ...the external auditor usually has more contact with these groups than any other ...with external auditors during company ...
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The Effect Of Managerial Ownership, Board Of Commissioners Size, Effectiveness Of The Audit Committee, Company Size And Profitability On The Selection Of Qualified External Auditors
... of external auditors by the company, some of these factors include the company's ownership structure where in this study uses factors on managerial ...and external parties through disclosure of ...
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INTERNAL AUDIT CAPABILITY LEVELS IN MALAYSIAN PUBLIC SECTOR ORGANIZATIONS: THE PERCEIVED ROLE OF MANAGEMENT SUPPORT AND COOPERATION WITH EXTERNAL AUDITORS
... and external audit refers to the act of coming together between them to facilitate the achievement of certain ...the external auditor using a 5-point Likert scale ranging from 1 (strongly disagree) to 5 ...
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Professional Knowledge and Skills Required for Accounting Majors Who Intend to Become Auditors: Perceptions of External Auditors
... Reporting Standards”, “Financial Statement Analysis”, “Financial Accounting”, “Capital Market Board Regulations”, “Cost Accounting”, and “Managerial Accounting”. Therefore, graduates have to take these courses during ...
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Banking supervision and external auditors: Theory and empirics
... The dependent variable is ΔAIS Index, i.e. the change in the AIS Index between 2007 and 2012, where the AIS index is computed using equal weights in columns (1)-(4) and the Principal Component Analysis (PCA) weights in ...
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The Impact Of The Intellectual Development Of External Auditors In Reducing Money Laundering In Jordanian Commercial Banks From The Point View Of External Jordanian Auditors
... and external audit function in combating money ...internal auditors and external auditors of the banks of 17 ...Of external auditorsThe audit results show that the audit committees are ...
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The Perceptions of Credit Officers towards External Auditors: A Case Study from Jordan
... of auditors and the audit objective is the main cause of the audit expectation ...the auditors and the society may help reduce the gap, which depends on the design and implementation of appropriate models ...
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Privacy Protection of Users Data in Cloud Storage Against External Auditors Attacks
... Without a properly designed auditing protocol, encryption itself cannot prevent data from “flowing away” towards external parties during the auditing process. Thus, it does not completely solve the problem of ...
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Audit committee and remuneration of external auditors in Morocco
... Cette étude a examiné, dans le cas du Maroc, l’impact de la présence des comités d’audit sur la rémunération des auditeurs externes notamment les commissaires au[r] ...
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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
... for auditors seeking to upgrade the profession and keeping the customers of this profession who expect good effectiveness of this service for what they pay for having it (Al-Shateri & Al-Anqari, 2006, ...
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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 external auditors, internal auditors and ...the external auditor, the internal auditor, and management means performing the role that each is empowered to contribute, working through ...
304
Corporate Social Responsibility Policy And Brand Value
... from external auditors, brands of firms who report their global CSR activities, and brands of firms who publish a separate CSR report – exert more negative influence on brand values than the other ...
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