نتایج جستجو برای: internal audit quality
تعداد نتایج: 989230 فیلتر نتایج به سال:
One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...
Auditors face a number of challenges when performing audit risk assessment. To cope with these challenges, methods are required that purposefully reduce the complexity inherent to internal control systems and that facilitate communication about internal control matters among groups of stakeholders with differing perspectives on the subject matter. In this paper, we investigate the potentials of...
The value-added tax system in Iran has recently been focused due to its infancy, and consequently many aspects of its auditing quality, and strategies for achieving and improving the quality have not been explained. Also, it is important to asses VAT taxpayers risks in order to formulate an effective plan for selecting taxpayers for tax audit with the aim of increasing efficiency and effectiven...
Clinical audits are an essential part of the cycle designed to ensure that patients receive the best quality of care. By measuring the care delivered against established best practice standards, it becomes possible to identify shortcomings and to plan targeted strategies and processes for continuous improvement. The success of a clinical audit depends upon defined goals, motivation of stakehold...
This study aims to evaluate the effect of auditor competence, experience, and remote audit on quality with motivation as a moderating variable in Internal Audit Unit PT. TASPEN (Persero) Jakarta. The population sample this were 30 respondents, spread over Control PT Jakarta, regions such SPIDA Bandung, Makassar, Medan, Semarang. data is processed by PLS Algorithm analysis help Smart 3.0. Based ...
Quality assurance and accreditation in higher education are a priority aim in the convergence process to the European Higher Education Area (EHEA). Although the majority of European universities are working around these issues, there exist diverse tensions between the national legislation, accreditation and quality assurance, both in internal and external contexts. Spanish Higher Education Inst...
The existing literature on audit opinion shopping provides inconsistent evidence on whether such shopping has any association with abnormal audit fees. In this paper, we hypothesize that firms engage in audit opinion shopping and pay an abnormal audit fee only when their degree of accounting quality is low. To examine the issue, we group firms on the basis of their change in return on assets (R...
Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...
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