independent auditor’s opinion (IAO)
The effect of spiritual and human capital on independent auditor's opinion among Iranian auditors
... as they ignore the spiritual element in their organizational atmosphere (Tichy and Sherman, 1994). Alimadad (2009) believes that Iranian audit firms must have their own internal rules and they should pay attention toward ...
81
Does Audit Quality Mediate the Effect of Auditor Tenure, Abnormal Audit Fee and Auditor's Reputation on Giving Going Concern Opinion?
... and independent third party (Al-Thuneibat et ...the auditor is a party that is considered capable of being an independent party for the interests of the stakeholders (principal) with the manager ...
10
Effect of Audit Opinion, Company Size, Financial Distress and Return on Assets on Auditor Switching
... the auditor often has difficulty in maintaining such independence because the auditor as the person who carries out the audit independently, is paid by his client for these ...the auditor has a ...
6
Improving the Content of Auditor?s Report as a Means of Fathom to Audit Expectation Gap in Nigeria
... Much has been written about the possibility of an audit expectations gap. The attempt to address the problem especially as to do with the role and responsibilities of auditors, have led to the establishment of several ...
20
ACCO1152 - MAY2017 - EXAM 2 MS.pdf
... A disclaimer of opinion on the other hand arises where there is a limitation of scope (that the auditor is unable to gather sufficient information to express an opinion), and that this[r] ...
10
Memoir Project and Rubric 15-16
... (Calm, confident, no fidgeting, clear articulation, appropriate speaking volume, continuous eye contact, doesn’t read from visual,. varied pacing to enhance message – not too fas[r] ...
5
Opinion Targets And Opinion Words Extraction G. Dharani Devi, S. Pothumani Abstract PDF IJIRMET1602040020
... (potential opinion targets) with its modifiers (potential opinion words) in ...an opinion target candidate (noun/ noun phrase) may align with the irrelevant words rather than potential opinion ...
7
Corporate Governance & Auditor Choice in Malaysia
... firm’s auditor choice in Malaysia in respect of their corporate governance ...on auditor choice decisions made by public listed companies listed on main board of Bursa Malaysia from year 2006 to ...of ...
12
Yuliati
... The independent variables are; (1) Audit opinion (DUMMY_OPINI), expressed by dummy, 1 for unqualified audit opinion, and 0 others; (2) Audit finding of internal control weakness (TEMU_SPI), measured ...
12
The effect of audit quality on earnings management: evidence from the Netherlands
... the auditor to behave opportunistically, thus the likeliness of improving of the perceived audit quality ...1) auditor knowledge (likelihood of discovering misstatements) and 2) auditor independence ...
74
Firm characteristics and quality audit of firms listed at the Nairobi securities exchange in Kenya
... external auditor which was reported for professional misconduct in handling financial accounts of Mumias Sugar, Tusky Supermarket, the Collapsed Dubai Bank and Chase ...
80
How Much Is a Vote Worth?
... • A central FAP audit, commissioned by FIFA and carried out by a FIFA-appointed central auditor, pertaining to the use of FAP funds. FIFA is responsible for paying for this audit. Ten per cent of member ...
27
Connected Total Global Domination in Fuzzy Graphs
... The study of dominating sets in graphs was begun by Orge and Berge, V.R.Kulli wrote on theory of domination in graphs. The capability of fuzzy sets to express gradual transition from membership to non-membership and vice ...
6
Internal Auditors Using Data Information Technology Audit
... an auditor to confirm information systems, having at least 5 years of experience as an ...Systems Auditor, certified internal auditor or chartered accountant is issued by professional organizations ...
5
Impact of Audit Quality and Financial Performance of Quoted Cement Firms in Nigeria
... that auditor size and auditor independence have significant impacts on the financial performance of quoted cement firms in ...However, auditor independence has more influence than auditor size ...
22
Volume :11 Issue : 8 (August-2018) | International Research Journal of Business and Management
... on auditor ’ s report (Mean = ...’ s message (F value = 2.57, p < 0.05), auditor ’ s report (F value = ...’ s message, auditor ’ s report, income and expense ...
12
Resort Complex of the Russian Federation: Modern Aspect of Development
... an independent economic activity, more informed opinion that in this case there is the operation of an interbranch complex organizations engaged in various activities, such as spa establishments ...
6
Auditor independence and audit quality : the role of director - auditor interlocking
... Auditors may also align with directors’ decisions so that they can continue auditing in the linked companies because, unless there is a reason to believe that auditors are different from other economic agents, they also ...
264
The Impact of Corporate Governance on Auditor Selection: An Empirical Study on Service Companies in Jordan
... In the early 2000s, the enormous bankruptcies (and Fraud) of Enron and WorldCom, as well as lesser corporate scandals, such as Adelphia communication, AOL, Arthur Andersen, Global crossing Tyco, led to a global ...
16
Fundamental Rights and Reverse Discrimination
... This reliance on the distinction between a “purely internal situation” and one subject to EU law may change: “It cannot of course be ruled out that the Court will review its case-law when the occasion arises and be led ...
16