Purpose – This study aims to investigate the potential threats independence of an auditor who provides both auditing and non-audit services (NAS), in terms credibility confidence audit quality.
 
 Design/methodology/approach In this study, we first replicate results Campa Donnelly (2016) using hand-collected publicly available data for a sample 91 Italian manufacturing publi...

Purpose: Increasing financial performance requires the application of adequate internal audit prac¬tices. Aiming to this study, was requested determine effect on perfor¬mance in insurance companies Kosovo. Methodology: The return assets (ROA) ratio used mea¬sure finan¬cial performance. Data for dependent variable were obtained from six-month state¬ments operating Kosovo during period 2015 - 202...

Computer Assisted Audit Techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyses...

The auditing profession is a major concern for stakeholders and has been in quagmire the past years. To overcome concern, client firms must take initiative to assure that management does not put pressure on external auditors. Therefore, need part positively influencing auditors‟ independence reduce complexity of audit procedures, consequently, improve independence. Thus, determinants factors ar...

From an internal audit perspective, enterprise systems have created new opportunities and challenges in managing internal as well as external risks. In this work, we report results of a survey that examines internal auditors’ ability to identify and manage operational, financial, technological, compliance and other risks as the organization migrates to an ERP environment. Our findings show that...

This study aims to analyze the effect of auditor competence and independence on audit quality at The Main Inspectorate National Narcotics Agency. Population data as many 42 people were used for sample research object. be obtained in this uses a questionnaire with Likert scale form checklist statements relating variables along 5 alternative answers measure each variable. studied include Auditor ...