Search Results - "audit"

The paper reveals four main stages of formation and development of the audit institute and shows the change of concepts: from confirmatory to system-oriented and from risk-based to crisis-oriented audit. The author analyzed their features and distinctive traits. The study’s aim is to form the latest...

Full description

Remote audit is performed using information and communication technologies to collect, store, retrieve, process, analyse and transmit information. Before the COVID-19 pandemic, remote audits were carried out on a relatively small scale (for example, checking enterprises with hazardous production) or...

Full description

In article the concept of industrial audit with reference to conditions of modern Russian practice is considered. It includes standard regulation of the internal and external industrial audit, the specific organization of its carrying out, special methods and a technique of its carrying out.

The work aims to present the internal audit activity at the level of public institutions, its scope and main objectives. On the other hand, it highlights the general methodology applicable to any internal audit mission. The pages of this Article show special features of the Supreme Audit Institution...

Full description

Audit fees are considered important issues for the client and the auditors and a critical component of corporate governance in business environment. Abnormal audit profits or costs can signal underlying issues in audit quality, auditor independence, or financial health of the audited entity. Underst...

Full description

This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchan...

Full description

The primarily purpose of internal auditing is to help companies to achieve their goals and improve their performance. Internal auditors must obtain the necessary knowledge and competencies to assist economic entities meet new challenges, such as import substitution, as well as related to it, new con...

Full description

The Wirecard AG case in Germany emerges as a highly relevant and in-depth example for exploration within the context of public audit. By evaluating the work that has been done, this study identifies gaps in the existing literature and provides recommendations for research areas that need further dee...

Full description

The role of audit firms as independent institutions certifying the reliability of reporting information disclosed by businesses to the wide range of interested parties is currently increasing. At the same time, the audit market is going through a period of crisis because of the decline in prestige o...

Full description

The purpose of this research is to examine the effect of audit fees, audit rotation, and auditor reputation on audit quality. The population in this study is manufacturing companies listed on the IDX period 2014-2018. The total sample of research is 345 companies determined by purposive sampling. Da...

Full description

In a business world situated on a market that is becoming more and more active both on an international and national level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the Romanian business society, as well as for the interest of th...

Full description

Manipulation of financial statement has a great consequence on the economy as it could lead to the collapse of many manufacturing companies. This study examined the effects of audit fee and auditor’s experience on earnings management of listed manufacturing companies in Nigeria. In order to achieve...

Full description

Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study is to investigate the interaction effect of a...

Full description

As the world’s second-largest economy, China has seen an increase in demand for auditing services in recent years. Auditing plays the role of “economic police” and is of great significance to the healthy and orderly development of the market economy. This study does not only enrich the theoretical s...

Full description

In an effort to put into practice a modern approach whereby internal audit becomes a 'trusted advisor', the article discusses the obstacles that internal auditors face. A conceptual strategic model is then offered in which internal auditors can write their findings by defining observed pro...

Full description

The work is devoted to the study of the formation and development of auditing in Leningrad and St. Petersburg, from the end of the 20th century until now. The main task of the authors is to assess the role of the St. Petersburg School of Audit in the development of the financial control system in th...

Full description

The maximum quality of audit findings in fraud auditing is inseparable from the implementation of e-Audit and its implementation requires a good audit work environment. There is an indication of the decreasing trust of beneficiaries in the reliability of audit results due to the increasing number of...

Full description

The development of the audit services market is an indicator of the development of the economy of any country. Since, on the one hand, audit firms as economic agents conduct their business and various changes in such an environment appropriately affect the financial performance of such firms. On th...

Full description

At present in order to comply with new realities, complicated economic conditions that arose during the previous period of time audit organizations need to enhance their approaches to conduct audit of accounts. During the audit correctness of accounting is checked, actually we can speak about expert...

Full description

The article considers the process of strategic transformation of the company’s internal audit as an effective form of the financial control system, which is a structurally branched set of interrelated links. The paper analyses various aspects of organization management in the context of global crisi...

Full description