Documenting An Audit Of Financial Statements Based On International Auditing Standards

Statement of Auditing Standards 110 the Auditors' Responsibility to Consider Fraud and Error in an Audit of Financial Statements

Auditing Standards, Professional Judgement, and Audit Quality∗

This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

Markt/2007/15/F – Study on International Standards on Auditing

On Auditing Audit Trails

T he current auditing crisis of big business can provide useful lessons and suggestions for improving similar practices within the computer industry. Audit trails, whether computerbased or manually produced, typically form a significant part of the front-line defense for fraud detection and prevention within systems. Many of our security practices revolve around the generation and preservation ...

An Audit of Emergency Department Accreditation Based on Joint Commission International Standards (JCI)

INTRODUCTION Despite thousands of years from creation of medical knowledge, it not much passes from founding the health care systems. Accreditation is an effective mechanism for performance evaluation, quality enhancement, and the safety of health care systems. This study was conducted to assess the results of emergency department (ED) accreditation in Shohadaye Tajrish Hospital, Tehran, Iran, ...