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Dissertations / Theses on the topic 'AUDCIF'

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Published: 5 June 2025
Last updated: 1 August 2025

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1

Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide ra
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2

Mikulů, Petra. "Audit zásob, Audit of inventories." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15818.

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This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.
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Curtis, Emer Ann. "Business risk audit : a study of the relationship between audit methodology, audit practice and audit standards." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492225.

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The objective of the thesis is to study the relationship between audit methodology, audit practice and audit standards. The ambiguous nature of audit assurance and the related problematic nature of the audit evidence process are recognised in the literature. The development of proprietary audit methodologies by some of the large accounting firms represents a response to this problem. These methodologies potentially influence both audit practice and audit standards. The thesis draws on institutional theory and an analysis of the multiple roles of audit methodology identified in the literature,
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4

Al-Shaheen, Hussam, and Hanglu Bai. "The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21220.

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The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. On the basis of a summary of the existing literature on internal audit, external audit, the reliance of external audits on internal audit and audit quality, this paper analyses and compares the external auditor’s reliance on internal audit and conceptualizes the results of the dat
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Stensgaard, Pontus, Anders Alléus, and Jesper Palm. "Adaptive Mood Audio : Rethinking Audio for Games." Thesis, Blekinge Tekniska Högskola, Sektionen för planering och mediedesign, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:bth-2869.

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The focus of this thesis is to study the way that adaptive audio can be used in digital games and how it can be used to portray different moods to the listener, how games can reflect different feelings and how quickly those feelings can change. Games audio environment is significant to be able to adapt to the ever changing narrative of the game. The purpose is to gain insight in how immersion in digital games can be improved with the use of adaptive audio ­ to study if there’s an easy way to implement a system where audio can be mixed and adjusted in real­time to mirror the events in the game
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Kadlčík, Stanislav. "Webový editor audia." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2013. http://www.nusl.cz/ntk/nusl-413324.

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The Web Based Audio Editor thesis deals with the requirements specification, selection of technologies and with the implementation itself. The thesis uses modern approaches of HTML5 standards and is divided into the client and the server parts. Both the web application and the server are implemented in JavaScript. The Web based audio editor allows basic editing features like cut, shifting, deleting. All this in multiple audio tracks. The application runs in recent versions of the most widely used web browsers.
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Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services." Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.

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This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of fees paid for audit and non-audit services. The finding suggests that auditors increase their risk premium for auditing during a financial crisis andtend to charge higher audit fees as a response to low
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8

Kreivi, Tommy, and Christian Skenberg. "Statutory Audit : Do banks benefit from statutory audit?" Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-640.

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<p>Abstract</p><p>Problem In Sweden, there is currently a debate concerning statutory audit. Different stakeholders debate whether the government should change the legis-lation concerning statutory audit for limited companies below a certain size. A study made by Thorell & Norberg (2005) and other researchers are of the opinion that banks are positive toward statutory audit. We find it very reasonable for banks to have this positive opinion, but we ask ourselves if the importance of the statutory audit is so great that it is reason enough for the banks to be an influential part in the ongoing
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Johansson, Niklas, and Håkan Wulff. "Audio Broadcast." Thesis, Halmstad University, School of Information Science, Computer and Electrical Engineering (IDE), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-1184.

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<p>This report is the written part of a bachelorthesis on the computer engineering program at</p><p>University of Halmstad. The project was a cooperate project that where done together with</p><p>Free2move Holding AB. Free2move is a company with eight employees in Sweden and four in</p><p>Malaysia. The company is today developing Bluetooth modules and RFID chips. The market for</p><p>this kind of products is growing very rapidly, last year it grew 71 percent. The most important</p><p>market for Free2move is to provide other developers with Bluetooth modules.</p><p>Free2move has recieved some i
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10

Carlson, Erik. "Audio Maps." Thesis, Linköpings universitet, Institutionen för teknik och naturvetenskap, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-96206.

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In most modern computer games, ambient soundtracks are used to enhance the immersive quality of the game. These ambient tracks are often simply stereo samples playing on repeat for as long as the player's avatar is within a simply specified – for example, within a given distance – area in the game world. This kind of ambient sound provides only the crudest form of navigational information – whether the player avatar is inside or outside the ambient source's area of effect. This thesis discusses the idea and implementation of a system that allows for arbitrarily shaped areas of effect by using
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Sinha, Arunesh. "Audit Games." Research Showcase @ CMU, 2014. http://repository.cmu.edu/dissertations/487.

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Modern organizations (e.g., hospitals, banks, social networks, search engines) hold large volumes of personal information, and rely heavily on auditing for enforcement of privacy policies. These audit mechanisms combine automated methods with human input to detect and punish violators. Since human audit resources are limited, and often not sufficient to investigate all potential violations, current state-of-the -art audit tools provide heuristics to guide human effort. However, numerous reports of privacy breaches caused by malicious insiders bring to question the effectiveness of these audit
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Guts, I. D., and I. Y. Savchenko. "Ecological audit." Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/11651.

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13

Čevelová, Petra. "Marketingový audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221533.

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The diploma thesis is being elaborated on the topic of “Marketing Audit”. The aim of this work is to implement marketing audit in the company XX. The subject of the audit is the oldest company’s product at the full- scale, i.e. general estimation of all marketing procedures. Marketing audit is a method of analysis in this diploma thesis. The results are summarized in the SWOT analysis, which was the resource for the list of recommendations for better marketing in the company. Consequently there is an estimation for a budget for further steps as well as estimated revenues. At the close I advise
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Hlísta, Juraj. "Reaktivní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237105.

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The thesis deals with the proposal and the implementation of an extension for the audit system in Linux - the reactive audit. It brings a new functionality to the auditing in form of triggering reactions to certain audit events. The reactive audit is implemented within an audit plugin and its use is optional. Additionally, there is another plugin which stores some audit events and provides time-related statistics for the first plugin. As the result, the mechanism of the reactive audit does not only react to some audit events, it is also able to reveal anomalies according to the statistical inf
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15

Studzinski, Radim. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-474.

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Diplomová práce se skládá z teoretické a praktické části. Teoretická část popisuje vznik a vývoj interního auditu, jeho historii, auditorské postupy, profil interního auditora atd. Praktická část je zpracována na základě údajů o společnosti Plzeňský Prazdroj, a.s. Cílem této diplomové práce je seznámit čtenáře s interním auditem, pochopením jeho podstaty a jeho významem.
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Švandrlíková, Monika. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.

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This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing s
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Šilhán, Josef. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9358.

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18

Stoilov, Martin. "Audit outsourcingu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-19136.

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Diploma thesis deals with the topic of external audit of IT services outsourcing and is focused especially on application, infrastructure and support services. The thesis describes audit as an efficient tool for evaluation of third party services and defines its position in quality management inside an organization. Furthermore the thesis deals with differences in project lifecycle as described in PMBOK framework and IT Assurance Guide. The second part of the thesis describes main issues of outsourcing contracts in condition of the Czech Republic and offers a solid overview of solving options.
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Ševcovicová, Lucie. "Finanční audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76647.

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The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.
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Žakarovská, Katarína. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113514.

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This final thesis is focusing on internal audit. The objective of the thesis is to show the process of internal audit in practice and to assess whether the internal audit is effective and serves its purpose. I am describing the process of internal audit on a company providing services. Particular steps of this internal audit are being described in this thesis while the final report of the internal auditor is included. The report describes failures which occurred and the procedure of their resolution. I came to the conclusion that internal audit helps the organization to reduce the failures and
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Ďurkovic, Michal. "Interný audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114252.

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Master's thesis is referring the importance and requirement of internal audit in middle sized enterprises. It summarizes theoretical basis for the implementation of internal audit's profession and its legislative environment. Thesis is focused on the analysis of the processes of administration and record keeping of leasing agreements in corporation. Based on the analysis, solutions and measures concerning internal controls are proposed. Goal of the Master's thesis is to refer the importance of establishing and evaluation of the internal control processes. Subject of internal audit are not only
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Samuelová, Barbora. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114547.

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The diploma thesis deals with the internal audit, its function and status in a particular organization. The passages look into the development of the profession, relation to the external audit and their comparison, demands on the internal auditor, internal audit structure and the procedure itself. A part of the thesis deals thoroughly with the internal audit in connection with a risk, fraudulent conduct and the importance of the internal control. At the end of the thesis, there are some practical examples of ethics violation in the auditor profession and the view of the current internal audit.
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Drdáková, Kristýna. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151511.

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Diploma thesis focuses on internal audit and conditions for this job. At the beginning is some history and development of internal audit. Another part deals with internal audit, relation to the external audit and internal control systems. Other passage look into processing of internal audit and preparing of internal auditor's report. There are some requirements for person of internal auditor and his/her role in company. A part of thesis is devoted to Institute of internal auditors, membership terms and European confederation for institutes of internal auditors. Other part focuses on risks and
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Ambros, Lukáš. "Audit banky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165616.

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The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the audit of the bank.
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Udženija, Edvard. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193665.

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Diploma thesis is about modern approach to internal audit. This work covers theoretical knowledge and methodology of internal audit and includes a concept internal audit 2.0 by Ernst & Young. Practical part of this thesis includes application of internal audit on a small enterprise including a 2.0 approach. Goal of this thesis is implementation of methodology from internal audit including 2.0 by EY , and conclusions of internal audit in praxis.
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Hrazdira, David. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-372193.

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The theme of this master's thesis is the elaborating of an energy audit according to the valid legislation in the Czech Republic a five-storey apartment building. The master's thesis consists of three main parts. Theoretical, Computional and Energy Audit. The theoretical part focuses on the theme of solar thermal collectors. In the calculation part, the energy consumption of the assessed object is analyzed in both the initial and the new state. The energy audit is drawn up in accordance the Decree number 480/2012 Sb. in the current version.
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Sedláčková, Jana. "Interní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241537.

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The diploma thesis deals with internal audit of the purchase process in Slovácké strojírny, a.s. Uherský Brod. The main aim is to evaluate current situation and offer recommendations that would create added value to the organization. The analysis of current purchase situation was the core for risk identification using the „What can go wrongs“ method. Based on these findings the controls and corrective measures leading to risk reduction and suggested. Consequent implementation will ensure improvement of purchase department functioning and will lead to higher efficiency in execution of strategic
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Miesler, Zdeněk. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409870.

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My diploma thesis is focused on processing of an energy audit of an apartment buil-ding in accordance with the Decree 480/2012 Coll. as amended. In the theoretical part I deal with the revitalization of residential and prefabricated houses both in classical ways and with modern technologies. In the practical part is processed analysis of ener-gy consumption of the apartment building in Kyjov in the initial state. In the last part is the energy audit of the apartment building, where are suggested precautions and then proposed the option for implementation.
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Peichl, Petr. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409872.

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The diploma thesis deals with the energy audit of the kindergarten building Špálova in Ostrava, according to order No. 480/2012 Sb. as amended. It is divided into three parts. The first part deals with the project of photovoltaic power plants in the energy audit, the second part analyzes the calculation procedures in the design of energy-saving measures and the third part completes the energy audit according to the requirements of the above-mentioned decree.
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Miskos, Jan. "Audit pohledávek." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224781.

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The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.
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Kořista, Ján. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240419.

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The goal of the master's thesis is elaborating energy audit within the current legislation in Czech republic. Thesis includes introduction, in which has been described photovolatics panels. The building is evaluated in terms of energetic, economic and environmental. Part of the energy audit was to designed and evaluated austerity measures.
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Östblad, Per Anders. "AUDIO-NAVIGATION : What are the benefits of utilising diegetic spatial audio in audio-navigation software?" Thesis, Högskolan i Skövde, Institutionen för kommunikation och information, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-6176.

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The task of navigating and orienting oneself in an unknown environment might seem arbitrary to most people. For a person with a visual impairment however, it can prove to be a challenge. Much research has been conducted to provide useful software solutions to aid this problem. Nevertheless, not enough research has been put into studying the use of our everyday sounds for such software. The present thesis is aimed at evaluating the usefulness of utilising diegetic spatial audio. After a real environment was replicated in a virtual audio environment without visual input, 16 sound students from t
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Carrington, Thomas. "Framing audit failure : four studies on audit quality discomforts /." Stockholm : Stockholm University : School of Business, Stockholm University [distributör], 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-7124.

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Lin, Han. "Audio restoration methods applied to multi-channel wireless audio." Thesis, University of Cambridge, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.612270.

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Ahlberg, Anton. "Perceived audio quality of compressed audio in game dialogue." Thesis, Luleå tekniska universitet, Medier ljudteknik och upplevelseproduktion och teater, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-61043.

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A game could have thousands of sound assets, to fit all of those files to a manageable storage space it is often necessary to reduce the size of the files to a more manageable size so they have to be compressed. One type of sound that often takes up a lot of disc space (because there is so much of it) is dialogue. In the popular game engine Unreal Engine 4 (UE4) the the audio is compressed to Ogg Vorbis and has as default the bit rate is set to 104 kbit/s. The goal of this paper is to see if untrained listeners find dialogue compressed in Ogg Vorbis 104 kbit/s good enough for dialogue or if th
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Tepalagul, Nopmanee. "Audit completion phase: determinants and implications for audit quality." Thesis, Boston University, 2012. https://hdl.handle.net/2144/12650.

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Thesis (D.B.A.)--Boston University PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you.<br>This study provides evidence on the audit completion phase, the period between the end of the auditor's fieldwork for a client and the release of the audit report. The audit completion phase has generally been
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Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.

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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer
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Jamil, Nurul Nazlia. "The effects of politically connected audit committees on audit fee and audit process : evidence in Malaysia." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-effects-of-politically-connected-audit-committees-on-audit-fee-and-audit-process-evidence-in-malaysia(15096026-5152-49e5-97fe-7ef52cafd8fb).html.

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This study aims to contribute to an understanding of politically connected audit committees on audit fees and the audit process in an emerging market, using the case of Malaysia. Malaysia offers an interesting and important setting as Malaysian companies are highly concentrated and politically sensitive. In particular, the study seeks to: (i) examine the level of political connections represented in the audit committees associated with the level of audit fees incurred by Malaysian public listed companies; and (ii) examine whether politically connected audit committees have an impact on the aud
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Füllgrabe, Christian. "Traitement auditif d'enveloppes temporelles complexes." Paris 5, 2004. http://www.theses.fr/2004PA05H049.

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Des données psychophysique récentes suggèrent que le système auditif est capable de percevoir des "battements d'enveloppe" au sein de signaux sonores obtenus en additionnant plusieurs modulations d'amplitude (AM) sinusoïdales. Cette capacité est difficilement explicable à partir des modèles traditionnels de traitement d'enveloppe. Le but de cette recherche consistait à clarifier les mécanismes impliqués dans cette capacité à l'aide de mesures psychophysiques de détection, discrimination et identification de différentes catégories de signaux (e. G. Modulation de la profondeur ou de la fréquence
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Williams, Jeremy. "Misfiring cylinder diagnosis through crankshaft torsional vibration measurement /." 1997. http://swco.ttu.edu/audio-visual/searchoralhistory.htm.

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Chun-ChanYu and 余駿展. "Audit Office Capacity, Audit Pricing, and Audit Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/223vj9.

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博士<br>國立成功大學<br>會計學系<br>106<br>Resorting to the economics concept of opportunity cost, this study explains and tests the association between unused capacity pertaining to normal audit tasks and audit pricing, and investigate if there exists any factors that moderate this association. The empirical results verify that my measures of unused capacity for city offices are negatively associated with audit fees, and the relation holds for both Big 4 and Non-Big 4 auditees. Furthermore, the association is magnified when bidding on new clients due to enhanced competition. This study also finds that th
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Kořínková, Eva. "Audit a personální audit." Master's thesis, 2004. http://www.nusl.cz/ntk/nusl-367223.

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Chou, Ching-Shin, and 周靜幸. "The Study In Executing Delegate-Audir Of MOA And Audit Offices Under The Jurisdiction of The MOA In R.O.C." Thesis, 1995. http://ndltd.ncl.edu.tw/handle/60587900330681255400.

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碩士<br>國立中興大學<br>會計學研究所<br>83<br>The CPAs have been delegated to audit the financial statements of Federal, State and Local government in U.S.A.. Provisions of the 9th Law of Audit in the Republic of China state that the Ministry of Audit (MOA) and audit cffices under the jurisdiction of the MOA can consult the professional group, but the MOA doesn''t delegate the CPAs to audit the government financilal statements in actual. As many scandals in the govermment activities recently, it influences the confidence of common people about the quality of government activities. And the MOA has beeing fac
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Zeng, June-Wei, and 曾峻緯. "Audit Committee and Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77410376988801192421.

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碩士<br>國立雲林科技大學<br>會計系研究所<br>100<br>This study examines whether the establishment of audit committees would contribute the audit quality and whether the longer the establishment of audit committees the better oversight effects. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange with fiscal year ends between 2008 and 2010. The final sample consists of 2,155 firm years. The audit quality is proxied by the issuance of non standard unqualified opinions. In addition, I test the association between the length of audit committee establishment and audi
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Chiu, Wei-Ting, and 邱偉婷. "Non-Audit Service, Audit Firms'' Industry Specialization and Audit Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/9a4hze.

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碩士<br>銘傳大學<br>會計學系碩士班<br>97<br>The paper examines whether auditors compromise their auditor quality when they provide audit and non-audit services simultaneously to their clients, and whether it likely to mitigate the adverse effects of NAS when audit firms are industry specialized. Our sample used 6977 observations of Taiwan TSE and OTC firms from 2002 to 2007. The results show there is a significant positive association between non-audit services and abnormal accruals, which suggest that the provision of non-audit services by auditors will more likely to allow client to have higher degree of
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Wang, Yi-Feng, and 王溢鋒. "Auditor Industry Specialization, Audit Experience, Audit Tenure, and Audit Opinion." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30950916190433690411.

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碩士<br>亞洲大學<br>會計與資訊學系碩士班<br>101<br>This research is to investigate the effect of the auditor industry specialization, audit experience, audit tenure on going-concern opinion. Certified public accountants issue the audit-reports that influence the reliability and availability of the financial statements. In the past, many researches on the qualities of audits and the opinions of audits focus on the independence or the expertise of the audits. This research has taken the expertise and independence of the audits into account and the influence on the audit opinion, and the companies with not good
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Ye, Jhe-Hong, and 葉哲宏. "Auditor Industry Specialization, Audit Experience, Audit Tenure, and Audit Quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/rb78z8.

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碩士<br>亞洲大學<br>會計與資訊學系<br>102<br>The purpose of this study is to discuss the impact of auditor industry specialization, audit experience, audit tenure, and audit quality. Earning quality is used to measure the impact of audit quality.The impacts of auditor industry specialization, audit experience, and audit tenure and the discretonary accruals and the degree of earnings management in real earnings management in accountant’s audited company’s is as earning quality are studied in this research. List public firms in Taiwan Stock Exchange from 2000 to 2009 are the research samples of the study and
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ZENG, WEI-CHENG, and 曾偉誠. "The Impact of Key Audit Matters on Audit Report Timeliness, Audit Quality, and Audit Cost." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/sz8253.

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碩士<br>銘傳大學<br>會計學系碩士班<br>106<br>This research collects the domestic listed companies’ audit reports to summarize the number and type of key audit matters. Referring to prior studies, we measure the audit efficiency as the days between the fiscal year end and audit report date. We also use the absolute value of discretionary accruals as the proxy of the audit effectiveness and adopt the audit fees as audit cost. Due to the key audit matters depend on auditors’ professional judgements and they are the most important matters during the current financial statements auditing process. Thus, they mig
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Wang, Hai-Chou, and 王海舟. "Impact of Extended Audit Report on Audit Quality and Audit Cost." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4dj797.

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碩士<br>國立臺灣大學<br>會計學研究所<br>106<br>The regulators in Taiwan have recently implemented a new auditing standard that became effective after December 31, 2015, which required that auditors issue extended audit reports for listed companies. This thesis examines the impact of extended audit reports on audit quality and audit cost. Using absolute abnormal accruals and the probability to meet earnings threshold as audit quality measures, I find evidence that audit quality is significantly improved in the first year after the introduction of the new standard. As for audit costs measures, I do not find a
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Tung, Kuan-Tung, and 董冠彤. "Audit committee quality and key audit matters in extended audit report." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kzzu96.

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碩士<br>淡江大學<br>會計學系碩士班<br>106<br>The investors have lost their confidences in financial statements resulted from several financial statement fraud since the global financial crisis in 2008, they started to expecting higher quality of audit reports to provide more relevant and transparent audit information. The government of United Kingdom proposed the extended audit report referred to the International Auditing Standards ISA700 in 2012, which the biggest change is the Key Audit Matters (KAM), this extended audit report had implemented in Taiwan since 2016. The implementation of extended audit r
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