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Dissertations / Theses on the topic 'Audit Cooperation'

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1

Håkansson, Patricia, and Johansson Annika. "To cooperate with internal auditors or not : is that a dilemma for Swedish external auditors?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12426.

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Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. Design/methodology/approach - This st
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Havlová, Lenka. "Vztah externího a interního auditu v bankovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85292.

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The aim of this thesis is to describe the theory of external and internal audit and to familiarize with a practical prespective on cooperation between external and internal auditors in banks. Specifically, the cooperation between external and internal auditors was consulted with one of the biggest banks in the Czech Republic. The thesis is divided into theoretical anc practical part. The theoretical part deals with definitions and bacis principles of external and internal audit. Moreover, auditing standards and code of ethics are presented. The practical part is based on the information about
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Muller, Dirk D. (Dirk Dieter). "Development of a synergy audit model for sustainability of horizontal airline alliances." Thesis, Stellenbosch : Stellenbosch University, 2003. http://hdl.handle.net/10019.1/53362.

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Thesis (PhD)--Stellenbosch University, 2003.<br>ENGLISH ABSTRACT: For more than a decade there has been an economic need to mitigate the negative effects of the air transport industry's innate sensitivity to cyclical developments as well as the effects of its inherent lack of substantial profits. The past 20 years were additionally marked by a change in policy that prompted various countries to liberalise and privatise their civil passenger air transportation industry. At the same time, airlines' business ambitions became more global, tapping into markets beyond countries' or continents'
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Kadlčková, Šárka. "Externí audit v bankovním sektoru a jeho vztahy s orgány dohledu." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192598.

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This master thesis deals with the area of external audit of banks and its relations with regulatory and supervisory authorities. Its goal is to identify and describe the specifics, which differs bank's financial statements audit from audit of other non-banking institutions, and discuss cooperation between external auditors and supervisory authorities. The first section defines the general framework of the external audit with an emphasis on legal aspects. In the second part are described the phases of the common audit procedures. The third section defines the characteristics of banking institut
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Klugman, Sofia. "Energy systems analysis of Swedish pulp and paper industries from a regional cooperation perspective : Case study modeling and optimization." Doctoral thesis, Linköpings universitet, Energisystem, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-11673.

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The industrial sector uses about one third of the energy end-use in the world. Since energy use in many cases highly affects both the local and global environment negatively, it is of common interest to increase energy efficiency within industries. Furthermore, seen from the industrial perspective, it is also important to reduce dependency on energy resources with unstable prices in order to obtain economic predictability. In this thesis, the energy-saving potential within the chemical pulp and paper sector is analyzed. One market pulp mill and one integrated pulp and paper mill were studied a
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Santos, Maria Cristina Lourenco dos. "Estudo de caso sobre o conselho fiscal de uma cooperativa de trabalho m??dico no Estado de S??o Paulo." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2008. http://132.0.0.61:8080/tede/handle/tede/438.

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Made available in DSpace on 2015-12-03T18:35:06Z (GMT). No. of bitstreams: 1 Maria_Cristina_Lourenco_dos_Santos.pdf: 684113 bytes, checksum: b7fc34240e66cc7fb121e746793f6f3e (MD5) Previous issue date: 2008-08-19<br>This work aims to report the result of a search relating to the Fiscal Council of a Health Plan corporation, in a medical work cooperative system, in S??o Paulo state, considering two periods of time: before and after of hiring a specialized technical advice for assisting this inspection and control organ. The intention was to analyze what the extent this advice has contributed to
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7

Andersson, Adam, and Emma Lundin. "Digitaliseringens påverkan : En studie om kommunikation och samarbetsformer i revisionsbranschen." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-21608.

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Inom revision blir automatisering allt mer förekommande. “Revisionsrobotar” tenderar i ettglobalt perspektiv att ta över arbetsuppgifter och tidigare studier belyser att det blir viktigt attmedarbetarna kan tillföra affärsvärde för klienten. Människors arbetsuppgifter ersätts aveffektivare arbetssätt, vilket leder till omformulerade krav som anpassas till nutidensutmaningar. För framtida revisorn kommer granskningsarbetet antagligen att uppta mindre tidoch förtroende- och värdeskapande rådgivning blir mer viktigt. Syftet med studien är därföratt undersöka om digitalisering har en positiv eller
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Peters, Dale A. "A PRACTICAL APPLICATION OF COGNITIVE WORK ANALYSIS: TRANSFORMING A STATIC REPORT INTO AN INTERACTIVE INTERFACE." Connect to this document online, 2005. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=miami1123192948.

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Thesis (M.A.)--Miami University, Dept. of Psychology, 2005.<br>Title from first page of PDF document. Document formatted into pages; contains [1], iv, 41 p. : ill. Includes bibliographical references (p. 41).
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Engdahl, Ebba, and der Bilt Jacqueline van. "Kommunal revision : Den outforskade relationen mellan förtroendevalda och externa revisorer." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18373.

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Inom den kommunala revisionen samarbetar förtroendevalda och externa revisorer för att tillsammans genomföra en granskning av kommunens räkenskaper och förvaltning. Kommunfullmäktige utser politiskt utvalda förtroendevalda revisorer och de ska enligt kommunallagen biträdas av externa revisorer för att kunna fullgöra sitt uppdrag utifrån god revisionssed. Majoriteten av kommunerna i Skåne väljer att upphandla en extern revisionsbyrå på marknaden, där PwC, KPMG samt EY tillhörande the Big 4 konkurrerar om att bli upphandlade. Relationen mellan de externa och förtroendevalda revisorerna är outfor
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Miranda, Fabianna Maria Whonrath 1977. "Produção de vídeo na escola : um estudo sobre processos de aprendizagem audiovisual." [s.n.], 2015. http://repositorio.unicamp.br/jspui/handle/REPOSIP/284988.

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Orientador: Nuno Cesar Pereira de Abreu<br>Tese (doutorado) - Universidade Estadual de Campinas, Instituto de Artes<br>Made available in DSpace on 2018-08-26T23:27:12Z (GMT). No. of bitstreams: 1 Miranda_FabiannaMariaWhonrath_D.pdf: 106462815 bytes, checksum: 451402fcb413b650b69fe0c23c38582e (MD5) Previous issue date: 2015<br>Resumo: O presente trabalho é resultado das reflexões e análises advindas da experiência docente da pesquisadora com o ensino de produção de vídeo na 1a série do Ensino Médio por um período de quatro anos em uma escola da rede particular na cidade de Campinas ¿ SP. O ob
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11

Wärme, Thomas. "Performance of Cooperative Relay Protocols over an Audio Channel." Thesis, Linköping University, Communication Systems, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-19629.

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<p>In wireless transmissions the communication is often degraded by random fades, noise and other performance reducing phenomena. One way of improving the stability and reducing the error rates is to use relaying techniques where several nodes cooperate in a transmission between two of them. This thesis analyzes some of the available Decode-and-Forward relaying schemes for wireless transmission. The investigated schemes are conventional repetition coding, partial repetition coding and non-collaborative direct transmission. I have developed a three-node communication system using an audio chann
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Klamt, Bussler Cintia Tais, Jair Antonio Fagundes, Edio Polacinski, Clébia Ciupak Ferreira, and Santana Alex Fabiono Bertollo. "Percepción de las personas auditadas sobre las prácticas de auditoría interna en una cooperativa de crédito." Pontificia Universidad Católica del Perú, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/114888.

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This article presents the perception of audited on internal audit practices in a credit union. The aim of this study was to analyze the perception of audited on the practices of internal audit in a credit union and check through the perceptions of the audited personal characteristics and aspects of internal audit of the organization sectors. The methodology used for the development of the research was exploratory followed by a case study with use of qualitative and quantitative methods. Data collection took place through a semi-structured interview applied to the organization’s employees in th
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13

BELLETTINI, Carlo. "SISTEMI PER LA MOBILITÀ DEGLI UTENTI E DEGLI APPLICATIVI IN RETI WIRED E WIRELESS." Doctoral thesis, Università degli studi di Ferrara, 2010. http://hdl.handle.net/11392/2389281.

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The words mobility and network are found together in many contexts. The issue alone of modeling geographical user mobility in wireless networks has countless applications. Depending on one’s background, the concept is investigated with very different tools and aims. Moreover, the last decade saw also a growing interest in code mobility, i.e. the possibility for soft-ware applications (or parts thereof) to migrate and keeps working in different devices and environ-ments. A notable real-life and successful application is distributed computing, which under certain hypothesis can void the need of
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14

Jackson-Lee, Marilyn. "Quasi-Experimental Study: The Effects of Virtual Covert Audio Coaching on Teachers' Transfer of Knowledge from Professional Development to Classroom Practice." Doctoral diss., University of Central Florida, 2013. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/5798.

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A quasi-experimental multiple time series design was used to analyze and compare the impact of two types of instructional coaching, face-to-face and virtual covert audio provided with Bluetooth technology, on teacher transfer of knowledge learned in professional development into classroom practice. Teacher transfer across baseline, intervention, and maintenance phases was analyzed. The study was conducted at a public elementary school in a Florida suburban school district with approximately 750 students. Twelve teachers were randomly selected from teachers who volunteered to attend profe
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15

Gambardella, Massimiliano. "Are telecommunication and media converging ? : the change in the production and distribution model of audio-video contents." Thesis, Paris 10, 2014. http://www.theses.fr/2014PA100009/document.

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Dans ces dernières années nous assistons à l’émergence de nouvelles licences, les Creative Commons (CC), qui dérivent du monde du logiciel libre et qui ont pour but de partager les œuvres artistiques (vidéos, musique, etc.) entre les utilisateurs. Cette thèse est consacrée à l’étude des vidéos qu'utilisent ces licences. En particulier cette thèse se concentre sur trois aspects de la production de vidéos sous licences CC : les choix judicieux du degré d'ouverture de la licence, la stratégie de financer et de mener l’innovation et le chemin qui détermine le succès des projets. Tout d’abord, pour
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16

Yi-FangChen and 陳逸芳. "Does Longer Cooperation between Audit Partners Lead to Higher Audit Quality?" Thesis, 2016. http://ndltd.ncl.edu.tw/handle/07105038061114989436.

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碩士<br>國立成功大學<br>財務金融研究所<br>105<br>The study explores the association between audit quality and cooperation between two engaged auditors, measured as number of cooperation years, number of cooperation firms and number of cooperation times between two engaged auditors. We use the sample of publicly listed firms in Taiwan where the audit report discloses signatures of two signing auditors. We find that number of cooperation years, number of cooperation firms and number of cooperation times between two engaged auditors are negatively related to absolute discretionary accruals. In addition, we also
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17

LIN, YU-SHAN, and 林育珊. "The Study on the supervision and cooperation between audit power and administrative power." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/pg36k5.

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碩士<br>東吳大學<br>法律學系<br>107<br>In recent years, in order to promote good governance, the audit power has been gradually extended from compliance audit that emphasizes on financial legality to performance audit that focus on economics, efficiency and efficiency(3E). That makes audit rights play a more valuable role in government governance. This study explores the positioning and characteristic of audit power and introduces the audit system for different countries for analyzing and comparing. This article also discuss the supervision and cooperation between audit power and administrative power wi
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18

Ferreira, Carlos Manuel Machado. "Auditoria financeira e auditoria interna: cooperação e criação de valor." Master's thesis, 2016. http://hdl.handle.net/1822/42676.

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Relatório de estágio de mestrado em Contabilidade<br>Este estudo tem por objetivo analisar a forma e âmbito da cooperação entre a auditoria externa e a auditoria interna, e perceber os benefícios que resultam dessa cooperação para as partes envolvidas nesse processo. Vários organismos internacionais, nomeadamente a IFAC e o IIA, bem como a literatura internacional da área, sugerem que a cooperação entre as atividades de auditoria externa e interna deve ser promovida, derivando daí benefícios para as partes envolvidas na relação, que serão tanto maiores, quanto maior for a cooperação e p
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Berg, Joel, and Julia Bremberg. "Internrevisionens roll : En studie om hur internrevisionen samverkar med företagsledningen och externrevision." Thesis, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-17193.

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Internrevisionen påverkar interna och externa intressenter till företaget. Två intressenter som bland annat påverkas är företagsledningen och externrevisionen. För att internrevisionen ska ge önskad effekt är det viktigt att den håller sig objektiv gentemot företaget. Därför är det viktigt att internrevisionen inte påverkas av företagsledningens mål och incitament. Internrevision av hög kvalité kan bidra till externrevisionen, eftersom externrevisionen kan använda sig av internrevisionens arbete vid granskningen av företaget. Detta väcker vårt intresse för att utforska hur internrevisionen sam
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Chang, Yu-shan, and 章瑜珊. "A Study of the Relationship between Intra-Organization Cooperation and Internal Audit Objectivity-the Moderating Effects of Trust and Locus of Control." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/20171537538729107683.

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碩士<br>大葉大學<br>會計資訊學系碩士班<br>98<br>The purpose of this study was to explore the relationship between internal auditor’s intergroup cooperation within the organization staff and internal audit objectivity. And extended to explore the relationship of trust and locus of control interferes with inter-organization cooperation and internal audit objectivity. By internal auditor’s anonymous surveys in Taiwan. There are the 300 surveys distributed, 262 were returned, consisting of 236 valid samples. The response rate is 78.6%.Research finds indicated that: 1、Inter-organization positively correlates to i
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21

Cyster, Sharon. "A comparative study of the trust audit results of three business units of a South African company." Diss., 2005. http://hdl.handle.net/10500/1780.

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The general objective of this research was to do a comparative study of the Trust Audit results - obtained during 2000 - of three Business Units of a South African Company in order to determine whether there are any significant differences between them regarding the ”Big Five” personality dimensions and the ”Managerial Practices” dimensions. Trust has been found to be an essential ingredient in all organisations, providing the impetus for employers to gain a better understanding of the building blocks of organisational trust and to restore eroded trust. The intensity of any trust relationsh
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22

Dřizgová, Zuzana. "Audit finančních institucí." Master's thesis, 2014. http://www.nusl.cz/ntk/nusl-335025.

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92 Abstract and keywords The audit of financial institutions The purpose of my thesis is to provide a comprehensive view on the issue of the audit of financial institutions. The main reason for my research is my personal interest in this area stemming from my contemporary occupation. Secondly, I would like to broaden a range of a few existing theses dealing with related topics by complex and especially legal point of view. The thesis is composed of four chapters, each of them dealing with the issue on different level of generalization and specialization. Chapter One is introductory and defines
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23

BARZANTI, Fabrizio. "Media pluralism and the European audiovisual space : the role and cooperation of independent regulatory authorities." Doctoral thesis, 2015. http://hdl.handle.net/1814/40806.

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Defence date: 27 May 2015<br>Examining Board: Professor Bruno de Witte (European University Institute, Supervisor); Professor Loïc Azoulai (European University Institute); Doctor Rachael Craufurd Smith (University of Edinburgh); Professor Roberto Mastroianni (Università di Napoli).<br>This thesis explores the legal and institutional settings that contribute to the creation of general preconditions for the freedom of expression and, primarily, genuine pluralism to prosper throughout the European audiovisual media space. Taking into account the intense legislative and judicial activity on audiov
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24

Солодаренко, Т. М. "Облік та аудит операційних витрат на прикладі підприємства «Житлово-будівельний кооператив «Верстатобудівник-3»". Thesis, 2018. http://dspace.oneu.edu.ua/jspui/handle/123456789/7513.

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У роботі розглядаються теоретичні аспекти теоретичні аспекти обліку та аудиту операційних витрат, досліджується організація обліку витрат в ЖБК «Верстатобудівник-3», розглянуто особливості методики проведення аудиту витрат на підприємстві, проведено аналіз операційних витрат на підприємстві та застосовано економіко-математичне моделювання процесів, що забезпечують оптимізацію операційних витрат ЖБК «Верстатобудівник-3». Проаналізовано виробничо-фінансові показники на досліджуваному підприємстві за 2014-2016 рр. Здійснено економічний аналіз операційних витрат досліджуваного підприємства, зокр
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