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Zeitschriftenartikel zum Thema „International Auditing Standards“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 25. Juli 2025

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1

Spedding, Linda. "Environmental Auditing and International Standards." Review of European Community and International Environmental Law 3, no. 1 (1994): 14–20. http://dx.doi.org/10.1111/j.1467-9388.1994.tb00148.x.

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Simunic, Dan A., Minlei Ye, and Ping Zhang. "Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards." Journal of International Accounting Research 14, no. 2 (2015): 221–34. http://dx.doi.org/10.2308/jiar-51305.

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ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.

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Cullinan, Charles P., Christine E. Earley, and Pamela B. Roush. "Multiple Auditing Standards and Standard Setting: Implications for Practice and Education." Current Issues in Auditing 7, no. 1 (2012): C1—C10. http://dx.doi.org/10.2308/ciia-50344.

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SUMMARY We organized a panel discussion on the roles of the multiple auditing standard setters and the implications of these multiple sets of standards for practice and education. The session took place at the American Accounting Association (AAA) Auditing Section Meeting in Savannah, Georgia in January 2012. In this paper, we discuss the roles of the various auditing standards setters (e.g., Auditing Standards Board [ASB], Public Company Accounting Oversight Board [PCAOB], International Auditing and Assurance Standards Board [IAASB]) and how the standards have diverged over time. We then pres

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Лосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.

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Турищева and Tatyana Turishcheva. "Introduction of International Auditing Standards in Russia." Auditor 1, no. 12 (2015): 12–17. http://dx.doi.org/10.12737/16748.

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Th e article deals with the introduction of international auditing standards in Russian auditing practice, existing problems and ways of solving them. It is concluded that the current stage of development of audit in Russia is characterized by a further convergence of Russian and international auditing practices, increase of public demand for its improvement.

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Лосева, Н., and N. Loseva. "International auditing standards: new current version." Auditor 5, no. 9 (2019): 31–37. http://dx.doi.org/10.12737/article_5d8893243986d6.49558949.

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Th e article discusses the new current version of the international auditing standards, introduced in early 2019 in Russia, changes, amendments, defi nitions and further directions in the development of ISA.

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Zeff, Stephen A. "International accounting principles and auditing standards." European Accounting Review 2, no. 2 (1993): 403–10. http://dx.doi.org/10.1080/09638189300000037.

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Toy, Alan, and David C. Hay. "Privacy Auditing Standards." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.

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SUMMARY Privacy audits are an area of auditing practice that are becoming increasingly relevant to audit firms as well as to regulators such as privacy commissioners. Privacy audit reports can be a resource for consumers and groups representing them. However, there is limited consistency between the standards applied in privacy audits when compared across different auditors and across different jurisdictions. Inconsistency of standards reduces international comparability of privacy audits, thereby lowering their potential value to the entities subject to audit, and to users of the reports. We

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Bekturova, Arman, Nadezhda Zubar, Lyazzat Sembiyeva, Yerzhan Uteuliyev, and Assan Bexultanov. "The role of international auditing standards in the system of countering money laundering." Scientific Herald of Uzhhorod University Series Physics, no. 56 (February 23, 2024): 439–46. http://dx.doi.org/10.54919/physics/56.2024.43heg9.

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Relevance. Countering money laundering is a critical global issue that requires coordinated international efforts. The United Nations and other organisations have developed programs to combat this problem, and International Auditing Standards play a significant role in these efforts. One of the goals of these standards is to prevent the legitimisation of criminal incomes. Purpose. The purpose of the study is to show the role of international auditing standards in the system of countering the laundering of illegally obtained funds. Methodology. The study employs the method of analysis and the h

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Harahap, Devianti, NR Handiani Suciati, Evita Puspitasari, and Sakina Rachmianty. "PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT." Jurnal ASET (Akuntansi Riset) 9, no. 1 (2017): 55. http://dx.doi.org/10.17509/jaset.v9i1.5444.

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Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method

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Eltweri, Ahmed, Alessio Faccia, and Scott Foster. "International Standards on Auditing (ISAs) Adoption: An Institutional Perspective." Administrative Sciences 12, no. 3 (2022): 119. http://dx.doi.org/10.3390/admsci12030119.

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This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North African region. This study conducted semi-structured interviews with 43 participants that represented 5 key actors from within the auditing field in Libya, including preparers and users of annual reports. Regarding ISAs adoption, the study focused on those institutional isomorphism drivers that are found to produce a greater impact on the experienc

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Jasim Najm, Karar. "DEVELOPING A MECHANISM FOR AUDITING MUNICIPAL PROPERTY (LAND) ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS AND INTOSAI INTERNATIONAL STANDARDS." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 02 (2022): 592–618. http://dx.doi.org/10.37648/ijrssh.v12i02.039.

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The research aims to prepare a proposed program in accordance with international auditing standards and INTOSAI standards and based on the laws, regulations and instructions in force that the auditor should take into account when auditing municipal lands to contribute to improving the process of auditing municipal lands and assisting the auditors in completing audit procedures with high flow. Achieving audit objectives efficiently and effectively And it will be reflected in giving an opinion on the fairness of the financial statements of municipal institutions, and the research concluded that

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Лосева and N. Loseva. "International Auditing Standards: Recognition and Application in Russia." Auditor 2, no. 11 (2016): 44–48. http://dx.doi.org/10.12737/22836.

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The article discusses the procedure for recognition in Russia of international auditing standards, the examination of the applicability of the documents containing international auditing standards applicable in the territory of Russia.

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Егорова, Ирина, and Irina Egorova. "The Problems of Transition to the International Standards on Auditing." Auditor 4, no. 5 (2018): 19–24. http://dx.doi.org/10.12737/article_5b10f9c6a57c08.22207825.

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Th is article is devoted to peculiarities and contradictions of introduction of international standards into domestic practice of auditing. Th e article deals with the peculiarities of identifi cation of the international practice of auditing in the Russian Federation, as well as the integration of international standards of auditing activities in its jurisdiction.

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Лосева, Н., and N. Loseva. "Audit Services and Requirements of International Standards of Auditing." Auditor 4, no. 10 (2018): 3–9. http://dx.doi.org/10.12737/article_5bdabd4c5c0b28.55425503.

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the article examines Russian legislation and regulatory documents regulating the types of audit services, as well as the structure of the Collection of Standards issued by the International Auditing and Assurance Standards Board (IAASB), the provisions of international auditing standards.

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Bierstaker, James, Lawrence Abbott, and Susan Parker. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IIA’s Exposure Draft of 2010 International Standards for the Professional Practice of Internal Auditing." Current Issues in Auditing 4, no. 2 (2010): C1—C4. http://dx.doi.org/10.2308/ciia.2010.4.2.c1.

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SUMMARY: Recently, the Institute of Internal Auditor’s (IIA) Internal Audit Standards Board (IASB) conducted a comprehensive review of the International Standards for the Professional Practice of Internal Auditing (Standards). The IIA proposed changes to some of the Standards and also recommended new Standards. The IIA provided for a 90-day exposure period (from February 15, 2010, to May 14, 2010) for interested parties to examine and provide comments on the proposed changes and new Standards. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provi

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Dymova, I., and Yulia Dymova. "Institutional Design of Financial Audit." Auditor 9, no. 9 (2023): 11–21. http://dx.doi.org/10.12737/1998-0701-2023-9-9-11-21.

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The article presents an overview of the development of the system of institutional regulation of auditing activities in Russia. A comparison was made of previously adopted Russian auditing standards and international auditing standards that are currently in force in the Russian Federation. At the same time, the question was raised about the advisability of introducing international auditing standards in the Russian Federation and abolishing Russian auditing standards, which were already developed taking into account international auditing standards, but in Russian and adapted to Russian accoun

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Akhmetshina, A. R., F. I. Kharisova, G. G. Derzayeva, P. A. Aletkin, and Kh S. Umarov. "Key Strategies for Improving the Standardization of Audit under Islamic Principles." Review of Business and Economics Studies 13, no. 1 (2025): 43–54. https://doi.org/10.26794/2308-944x-2025-13-1-43-54.

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This article discusses the development of auditing standardization based on Islamic principles as formulated by AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), headquartered in Bahrain.The study aims to critically analyze AAOIFI approaches and compare them with global audit standardization practices conducted by the International Auditing and Assurance Standards Board (IAASB) under the International Federation of Accountants (IFAC).Using methods such as comparison, analysis, and synthesis, as well as logical and systemic approaches, the authors examined two gr

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Kadhim, Luay Taqi, and Khemaies Bougatef. "The Impact of International Accounting and Auditing Standards on the Quality of Financial Reporting." Revista de Gestão Social e Ambiental 18, no. 8 (2024): e06215. http://dx.doi.org/10.24857/rgsa.v18n8-014.

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Objective: This study aims to measure the impact of applying international standards for financial reporting and auditing on the quality of financial reports for a sample of Iraqi joint-stock companies.  Methodology: The study goal is achieved by developing a special form to examine financial reports in addition to a special form to examine the reports of auditors and the extent of compliance with the adopted international standards. To achieve the research objectives, a content analysis method was used for the financial reports of a sample consisting of 18 companies listed on the

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ساعد بخوش, حسينة, and محمد بوطلاعة. "The Role of Internal Audit Quality in Reducing Creative Accounting Practices in Light of International Auditing Standards." Finance and Business Economies Review 5, no. 3 (2021): 251–69. http://dx.doi.org/10.58205/fber.v5i3.1103.

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The study aimed to identify the impact of the quality of internal auditing in limiting creative accounting practices in light of international internal auditing standards from the point of view of practitioners of the profession of auditing and accounting in Algeria, and to achieve the objectives of the study, a questionnaire was designed based on similar previous literature. The study found that there is a positive and significant statistical impact of the quality of auditing in reducing creative accounting practices, and the quality of internal auditing in the absence of internal auditing st

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Curtis, Emer, Christopher Humphrey, and W. Stuart Turley. "Standards of Innovation in Auditing." AUDITING: A Journal of Practice & Theory 35, no. 3 (2016): 75–98. http://dx.doi.org/10.2308/ajpt-51462.

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SUMMARY This paper examines the impact of the development of Business Risk Auditing (BRA) on international audit standard setting and the implications regarding the potential for innovation in auditing practice. BRA was an audit methodology development promoted by the large international audit firms in the late 1990s as a significant innovation but, ultimately, it did not have the degree of impact on practice initially promised. Our analysis demonstrates that professional and regulatory priorities at the time interacted in ways that led to the most innovative elements of BRA not being advanced

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Pheijffer, Marcel. "Auditing-standaarden: in principe heldere regels." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. 12 (2007): 594–99. http://dx.doi.org/10.5117/mab.81.13854.

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De International Standards on Auditing (ISAs) vormen een stevige bundel. Te stevig volgens vele beroepsbeoefenaren. Zij hebben moeite het overzicht te houden in het regelwoud dat de accountancy omgeeft. Want naast de ISAs – hier te lande Controle- en Overige Standaarden (COS) geheten – hebben zij in Nederland nog te maken met de Wet Toezicht Accountantsorganisaties (WTA), het Besluit Toezicht Accountantsorganisaties (BTA), de Verordening Gedragscode (VGC), allerhande nadere voorschriften, een gedragsrichtlijn en diverse andere regelgeving. Maar ook internationaal komt de vraag op of we niet me

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Pheijffer, Marcel. "Auditing-standaarden: in principe heldere regels." Maandblad Voor Accountancy en Bedrijfseconomie 81, no. (12) (2007): 594–99. https://doi.org/10.5117/mab.81.13854.

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De International Standards on Auditing (ISAs) vormen een stevige bundel. Te stevig volgens vele beroepsbeoefenaren. Zij hebben moeite het overzicht te houden in het regelwoud dat de accountancy omgeeft. Want naast de ISAs – hier te lande Controle- en Overige Standaarden (COS) geheten – hebben zij in Nederland nog te maken met de Wet Toezicht Accountantsorganisaties (WTA), het Besluit Toezicht Accountantsorganisaties (BTA), de Verordening Gedragscode (VGC), allerhande nadere voorschriften, een gedragsrichtlijn en diverse andere regelgeving. Maar ook internationaal komt de vraag op of we niet me

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Tajimuratova, Nilufar. "Application of ifrs in New Uzbekistan." Новый Узбекистан: успешный международный опыт внедрения международных стандартов финансовой отчетности 1, no. 5 (2023): 204–7. http://dx.doi.org/10.47689/stars.university-5-pp204-207.

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This article is devoted to the application and implementation of International Accounting and Auditing standards based on European and American practice achievements, particularly International Financial Reporting Standards and International Standards of Auditing. There were described the main achievements in the integration of the national accounting and audit system into the world community. In summary, the recommendations and conclusions were developed on priority areas for further IFRS- and ISA-based accounting and audit reforms.

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Kanu, David Hope. "Digital Currencies Financial Reporting and Auditing: A New Concern for Accounting Professionals in the Accounting Industry." International Journal of Economics, Business and Management Research 09, no. 01 (2025): 311–51. https://doi.org/10.51505/ijebmr.2025.9123.

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Accounting is a traditional profession of trust, and the financial reporting standards, auditing standards, rules, and regulations guiding accounting professionals' functions in the financial market have been established and have existed for years. Hence, the popularity and increases in businesses holding digital currencies (assets) in their financial statements create concerns for accounting professionals in the accounting industry worldwide. This qualitative study explores digital currencies financial reporting and auditing concerns for accounting professionals in the accounting industry. Th

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Yousra, Ayachi, and Rima Dafri. "Auditing in Emerging Economies: A Comparative Study of Algeria and BRICS Nations for Regulatory Alignment." Selçuk Üniversitesi Sosyal Bilimler Meslek Yüksekokulu Dergisi 27, no. 2 (2024): 513–33. http://dx.doi.org/10.29249/selcuksbmyd.1512464.

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Purpose: This study aims to identify necessary reforms in Algeria's auditing profession to facilitate its potential integration into the BRICS alliance. It seeks to compare Algeria's auditing landscape with that of BRICS countries, addressing the question: What improvements should Algeria introduce to its auditing profession in its bid to join BRICS? Importance/value: This research provides a novel comparative analysis of Algeria's auditing profession in the context of BRICS countries, offering specific recommendations for regulatory and professional development. The findings contribute to the

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Магомедова, З. О., and М. С. Камилов. "Standards of auditing and auditing activities and their improvement." Экономика и предпринимательство, no. 7(132) (October 11, 2021): 1280–83. http://dx.doi.org/10.34925/eip.2021.132.7.234.

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В настоящем исследовании рассматриваются современные аспекты применения и развития стандартов аудита и аудиторской деятельности в условиях Российской Федерации. Также изучена роль международных стандартов аудиторской деятельности в функционировании хозяйствующих субъектов. Выявлены современные проблемы аудита и аудиторской деятельности, а также предложены мероприятия по их устранению и оптимизации аудита в целом. Представлена схема стандартизации аудита в Российской федерации в период с 1996 по 2021 год. This study examines the current aspects of the application and development of auditing sta

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Boolaky, Pran, and Kamil Omoteso. "International standards on auditing in the international financial services centres." Managerial Auditing Journal 31, no. 6/7 (2016): 727–47. http://dx.doi.org/10.1108/maj-09-2015-1243.

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Purpose This paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption of International Standards on Auditing (ISA) and assess the factors influencing ISA adoption in these centres. Design/methodology/approach This research drew its data from various sources, including the World Economic Forum (WEF) data set, the World Bank Report on Observation of Standards and Codes, the World Development Indicators and the Economic Intelligence Unit Report on Democracy Index on 50 countries cla

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Assistant. teacher Fahima Aslewah Haydow. "The extent of the auditor's commitment to the rules of professional conduct and its impact on evaluating the companies' financial performance." Economic and Administrative Studies Journal 2, no. 1 (2023): 27–40. http://dx.doi.org/10.58564/easj/2.1.2023.3.

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Auditing accounts, international standards, international rules and standards, applicable rules, auditing standards, standards, ethics and independence in auditing financial accounts after auditing and examining them in financial auditing after auditing and examining them in financial audit. Through the questionnaire prepared on the audit side, a statistical analysis of the data was carried out then measures and tests were applied. The statistical analysis showed that there were significant statistically significant differences between the average answers 0f the respondents for the realization

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Winograd, Barry N., James S. Gerson, and Barbara L. Berlin. "Audit Practices of PricewaterhouseCoopers." AUDITING: A Journal of Practice & Theory 19, no. 2 (2000): 176–82. http://dx.doi.org/10.2308/aud.2000.19.2.176.

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This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as

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Smagina, M. N., S. V. Malkova, and A. S. Kuznetsova. "Features and difficulties of the ISA audit." Entrepreneur’s Guide 15, no. 3 (2022): 44–52. http://dx.doi.org/10.24182/2073-9885-2022-15-3-44-52.

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The article examines the main features and difficulties of auditing according to international auditing standards. The topic is relevant, since such standards are already used in our country. At the same time, the process of their introduction was long and time-consuming. However, this did not lead to their implementation without significant difficulties. New legislative amendments in this area only prove that the topic is relevant. As a result of the work, a conclusion will be drawn about the problems of applying international auditing standards, without solving which their full use in our co

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Hussaina, Khansaa Naser, and Alaa Fareed Abdulahad. "The Extent of the Application of Internal Auditing Standards in Iraqi Commercial Banks." International Journal of Professional Business Review 7, no. 3 (2022): e0600. http://dx.doi.org/10.26668/businessreview/2022.v7i3.600.

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Purpose: This research aims to identify the extent of application of internal auditing standards recognized in Iraqi commercial banks. Theoretical framework: the Iraqi commercial banks apply standards of Attribute for internal auditing issued by professional organizations, and that they apply the performance standards that must be taken into account when carrying out internal auditing work. Design/methodology/approach: In order to achieve these goals, an exploratory study was conducted according to which (48) questionnaires were distributed, of which (36) questionnaires were return

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Fatu, Siaoauli, Folototo Seve, and Nacanieli Rika. "Swimming against the tide?: Regulating the public sector audit space in Samoa." Journal of Pacific Studies 43, no. 1 (2023): 25–47. http://dx.doi.org/10.33318/jpacs.2023.43(1)-2.

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This study examines whether establishing domestic standards for public sector auditing instead of following international standards, may improve perceived audit quality. We also explore the improvements and challenges that are perceived to arise if public sector auditing standards are legally binding. This study is motivated by a proposal from Samoa’s Controller and Auditor General to establish domestic public sector auditing standards, which is contrary to the global trend of adopting international standards. We employ a survey instrument to collect data from a sample of accountants and audit

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Gorodilov, Mikhail Anatolievich. "Limits of application of international standards on auditing." Economic Environment, no. 2 (2021): 27–32. http://dx.doi.org/10.36683/2306-1758/2021-2-36/27-32.

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Roussey, Robert S. "New focus for the international standards on auditing." Journal of International Accounting, Auditing and Taxation 5, no. 1 (1996): 133–46. http://dx.doi.org/10.1016/s1061-9518(96)90019-1.

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Tirbakh, Lesia, and Galina Chaban. "Recognition of international standards of audit activity in Ukraine." University Economic Bulletin, no. 47 (December 17, 2020): 92–97. http://dx.doi.org/10.31470/2306-546x-2020-47-92-97.

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Relevance of the research topic. The article identifies and analyzes the most significant factors influencing the recognition and implementation of international standards in Ukraine. Formulation of the problem. Evaluation of published results of work on translation of international auditing standards based on criteria of accuracy and preservation of meaning, relevance, clarity, passing grammatical norms, completeness, unity, priority of Ukrainian traditional terminology, making proposals aimed at improving these results. An analysis of recent research and publications that have begun to addre

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Sattiyeva, Zulfiyaxon. "ISSUES OF APPLICATION OF INTERNATIONAL AUDITING AND ASSURANCE STANDARDS BOARD (IAASB) IN UZBEKISTAN." JOURNAL OF SCIENCE-INNOVATIVE RESEARCH IN UZBEKISTAN 2, no. 6 (2024): 517–21. https://doi.org/10.5281/zenodo.12506647.

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The International Auditing and Assurance Standards Board (IAASB) sets global standards for auditing and assurance to enhance the quality and consistency of audit practices worldwide. This article examines the issues and challenges in applying IAASB standards in the context of Uzbekistan. Through a review of relevant literature and analysis of the current audit environment in Uzbekistan, we identify several key factors impacting IAASB implementation, including the existing legal and regulatory framework, translation and interpretation of the standards, auditor training and capacity, and enforce

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Tuleуeva, G., and S. Baimedetov. "ISA AS A MECHANISM TO COMBAT CORRUPTION AND INCREASE INVESTMENT ATTRACTIVENESS." Annali d'Italia 43 (May 25, 2023): 29–31. https://doi.org/10.5281/zenodo.7969614.

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This article is devoted to the concept of international auditing standards, the key directions and mechanism of anti-corruption are identified. The need to switch to International Auditing Standards is determined by the general policy of the state and the strategy of reforms aimed at building a market economy in Kazakhstan. Consequently, the integration of Kazakhstan into the world economy requires the inclusion of norms or individual documents of international public organizations in Kazakh law and giving them the status of regulatory legal acts of the Republic of Kazakhstan.

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Pratama, Miko. "Comparison of International and Local Auditing Standards: Practical Implications." Golden Ratio of Auditing Research 3, no. 2 (2023): 70–81. http://dx.doi.org/10.52970/grar.v3i2.379.

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This qualitative literature review explores the practical implications of auditing standard convergence, focusing on audit quality and financial reporting practices. The research aims to analyze the impact of international auditing standards, particularly the International Standards on Auditing (ISAs), on audit quality across different jurisdictions. The methodology involves a systematic search and analysis of relevant academic articles, books, reports, and scholarly sources. Data collection includes comprehensive searches of academic databases and hand-searching for relevant journals. Data an

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Brown, Veena L., Sean Dennis, Denise Dickins, Julia L. Higgs, and Tammie J. Schaefer. "Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements." Current Issues in Auditing 13, no. 2 (2019): C10—C19. http://dx.doi.org/10.2308/ciia-52493.

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SUMMARY In February 2019, the International Auditing and Assurance Standards Board (the Board or IAASB) issued a request for comment on its Exposure Draft, Proposed International Standard on Auditing 220 (Revised): Quality Management for an Audit of Financial Statements (ED-220). ED-220 explicitly requires the engagement partner to demonstrate sufficient and appropriate involvement in all phases of the audit, it describes certain activities that must be performed by the audit engagement partner, and it explicitly acknowledges the role of audit firm-level policies and procedures and the changin

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Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to cont

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Brovkina, N. D. "Development Strategy for Audit Services Quality Supervisors." Accounting. Analysis. Auditing 6, no. 5 (2019): 69–79. http://dx.doi.org/10.26794/2408-9303-2019-6-5-69-79.

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The issue of improving the financial reporting auditing process has been an important development of the financial services market for many years. The wave of claims to the quality of auditing findings has led to reform not only in the profession itself, in the form of the reworking of international auditing standards (ISA), but also to the review of the organization of state oversight and supervision of the quality of audit. Currently, the auditing supervision authorities in the Russian Federation are building their work in accordance with the agreements formed at the international level, inc

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Teona Gigineishvili, Teona Gigineishvili, and Anzor Kuratashvili Anzor Kuratashvili. "PROBLEMS OF TRANSITION TO INTERNATIONAL FINANCIAL REPORTING STANDARDS IN GEORGIA." Economics 105, no. 1-2 (2023): 56–62. http://dx.doi.org/10.36962/ecs105/1-2/2023-56.

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Forming a proper system of accounting, reporting and auditing and bringing it in line with modern standards is a complex task for any country. Regarding this, Georgia is not an exception, as the work to improve the accounting system has been carried out since the 90s. Georgia is a developing country striving to get as close as possible to international standards in the context of globalization. This process has been particularly dynamic in the last 10 years, and the Law about Accounting, Reporting and Auditing legislated in 2016 is an important step, which aims to achieve financial transparenc

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Khashimova, S.S. "PROSPECTS FOR THE TRANSITION TO INTERNATIONAL STANDARDS OF AUDITING IN UZBEKISTAN." EURASIAN JOURNAL OF ACADEMIC RESEARCH 2, no. 8 (2022): 102–6. https://doi.org/10.5281/zenodo.7016280.

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This article discusses the importance of the audit standards in our country, and the approaches in the introduction of international audit standards have been classified. Events in the introduction and application of international standards of auditing standards will be discussed in the article, which is part of the audit standards.

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Suyanto, Suyanto. "Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards." Jurnal Dinamika Akuntansi dan Bisnis 5, no. 1 (2018): 55–68. http://dx.doi.org/10.24815/jdab.v5i1.8084.

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The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accountin

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Массарыгина and V. Massarygina. "Methodological and Organization Aspects of Application of International Standards on Auditing in Auditing Practice in Russia." Auditor 2, no. 12 (2016): 31–36. http://dx.doi.org/10.12737/23598.

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The article treats the problems of direct application of International standard on auditing in Russia. Author emphasizes some clauses of ISA to revise traditional treatments of connected approaches in Russian accounting. The article also analyzes some organizational measures connected with direct application of international standards on auditing in RF.

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Panina, Irina V. "Issues related to the regulation of the content of the audit reports." Vestnik Voronezhskogo gosudarstvennogo universiteta. Ser.: Ekonomika i upravlenie = Proceedings of Voronezh State University. Series: Economics and Management, no. 4 (December 31, 2021): 77–89. http://dx.doi.org/10.17308/econ.2021.4/3686.

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Introduction. Currently, the procedure for providing audit services to public interest entities is being reformed. The main goal of these reforms is to provide more effective protection of legally protected values associated with the activities of such economic entities. The changes also apply to the content of audit reports on their financial statements. The process of revising the relevant regulatory document is still ongoing. Not all of the revised provisions are consistent with each other and the International Standards on Auditing. This will complicate their practical application by audit

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Le, Anh Minh. "A Policy Framework to Improve the State Audit Office of Vietnam to Meet the Auditing Standards of the Organization For Economic Co-Operation And Development." International Journal of Management Sciences and Business Research 7, no. 6 (2018): 01–08. https://doi.org/10.5281/zenodo.3484221.

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The audit standards of the State Audit Office of Vietnam (SAV) are inadequate in several ways. This may have a negative influence on the quality and effectiveness of the performance of the SAV. The research aims to improve the SAV to meet international auditing standards of the Organization for Economic Co-operation and Development (OECD). The study will establish a set of best practices for auditing accepted by the most advanced OECD member countries as a direct comparison in order to identify revisions required for the auditing standards of the SAV to be compatible with the OECD auditing sta

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Saad, Hussein Mohamed, and Mhmood Jawad Mhawes. "The Relationship and Impact of the External Auditor’s Fees on Audit Quality of Financial Statements." Technical Journal of Management Sciences 2, no. 1 (2025): 41–53. https://doi.org/10.51173/tjms.v2i1.25.

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The aim of this study is to indicate the impact of the auditor's fees (audit tenure, size of the audited company, complexity level of the company, risk faced by the company) on audit quality. According to the Auditors’ Bulletin published by the Iraqi Board of Controlling and Account auditing, the study population include 316 working audit offices in Iraq. The questionnaires were distributed to the study sample (N= 225) of the workers in the research organization using the method of random samples. Then, the (225) questionnaires were analyzed by the statistical program (SPSS). International Sta

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Roussey, Robert S. "Developing international accounting and auditing standards for world markets." Journal of International Accounting, Auditing and Taxation 1, no. 1 (1992): 1–11. http://dx.doi.org/10.1016/1061-9518(92)90003-x.

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