The purpose of this study is to examine the effect reputation public accounting firm, auditor's opinion, and audit tenure on delay in submission audited financial statements. data taken from Indonesia Stock Exchange for mining companies period 2015 - 2018. were analyzed using multiple linear regression tested t test f test. results hypothesis testing conclude that firm partially has a significa...

I read with interest the special article entitled ‘Consultation on the Libyan Health Systems: towards patient centred services’ (1). In my opinion, the consultation would be better conducted as a clinical audit, which has been shown to be an effective method to improve the quality of health services (2, 3). Making recommendations for good practice before a thorough review of current services ha...

The work of independent auditors involves two basic activities—evidence collection and evidence evaluation. Substantial agreement exists concerning the types of evidence that should be collected in particular situations and the appropriate collection techniques. The evidence-evaluation activity, however, is less susceptible to codification. As a result, the auditing profession relies heavily up...

ABSTRAK Audit delay adalah jangka waktu penyelesaian audit yang dilakukan oleh seorang auditor sebagai bagian dari kerja lapangan. Proses pengauditan memakan banyak dikarenakan perlu adanya kehati-hatian dalam mengaaudit laporan keuangan akibatnya mengidentifikasi panjanya delay. Tujuan penelitian ini untuk menemukan pengaruh solvabiltas, pergantian auditor, kualitas dan opini terhadap Populasi...

The purpose of this study is to find out whether audit quality and lag can affect going concern opinions during the 2018-2020 period in property real estate sub-sector companies. This uses secondary data obtained from company auditor reports taken on Indonesia Stock Exchange website or www.idx.co.id. In study, there were 159 companies studied period. test results hypothesis used are logistic re...

OBJECTIVE To present the legal and professional issues related to nurse administration of drugs according to protocols, and describe the implementation and initial audit findings of such a scheme. SETTING Accident and emergency (A&E) department of a district general hospital. METHODS Analysis of legal and professional opinion. Protocols acceptable to the medical, nursing, and pharmacy profe...

The purpose of the article is to study methodology auditing activities trading enterprises and its features with aim determining most effective areas auditing. defines task activity a enterprise. sources obtaining audit evidence during were identified, which include primary documents, accounting registers, reporting (financial, tax, statistical). stages are defined: preparatory (preparation pla...