The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the ...

Conducting a Security Audit of an Oracle Database The focus of the paper is on auditing access controls to Oracle databases. What should the auditor evaluate and test to enable him to give an informed opinion about the security of an information system based on an Oracle database? A number of issues that the auditor should evaluate are discussed in the paper, with indications of how these issue...

In-group bias, a product of Social Identity Theory, may impair auditor independence by influencing auditor judgments in an analytical review task. Auditors rely on client representations to support their opinion of the financial statements; however, clients are sometimes former auditors of the external audit firm. This prior relationship could lead the auditor to exhibit unwarranted trust of cl...

1 When fair value cannot be measured by reference to matters that are directly observable, and if the measure represents little more than the measurer's state of mind, neither the measurement nor the measurement method are verifiable. In those circumstances, the independent auditor has a scope limitation and should not express an unqualified opinion on the financial statements that are material...

The purpose of this research is to determine how previous audit opinion, auditor reputation, company growth, and profitability affect going concern opinion. sample used in emperical study was mining companies listed on the Indonesia Stock Exchange 2014-2019 period. Purposive sampling collect as many 29 samples firms over course six years. data secondary collected from that Indonesian each compa...

This paper tests whether companies engage in opinion shopping and examines the role of audit committees when auditors are dismissed (1996-98). There are three findings. First, US companies strategically dismiss when incumbent auditors are more likely to issue unfavorable audit opinions compared to newly appointed auditors. I estimate opinion shopping motivates 17% of auditor dismissals, and I f...

This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion state-owned enterprises (SOEs) listed Indonesian Stock Exchange. type research is Associative. The data used secondary data. analysis technique in this descriptive statistics, classical assumption test hypothesis testing. logistic regression assisted by statistical program for ...