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Journal articles on the topic 'Audit Cooperation'

Author: Grafiati

Published: 3 June 2025

Last updated: 1 August 2025

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1

Patskan, V. V. "INTERNATIONAL ACCOUNT COOPERATION THE CHAMBER AS THE SUPREME AUDIT AUTHORITY OF UKRAINE WITHIN THE BILATERAL AND MULTILATERAL FRAMEWORK INTERNATIONAL TREATIES." Actual problems of native jurisprudence, no. 06 (March 2, 2020): 96–101. http://dx.doi.org/10.15421/3919102.

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The article is devoted to the International cooperation of the Accounting Chamber as the supreme audit institution of Ukraine in the framework of bilateral and multilateral international treaties. International cooperation is an important tool for the institutional development of the Accounting Chamber and for enhancing its ability to perform the functions of the supreme audit institution of Ukraine. In the framework of bilateral and multilateral international treaties as well as in the framework of bilateral cooperation, international cooperation provides for the exchange of experience and kn

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2

Fang, Xin, and Soo-Haeng Cho. "Cooperative Approaches to Managing Social Responsibility in a Market with Externalities." Manufacturing & Service Operations Management 22, no. 6 (2020): 1215–33. http://dx.doi.org/10.1287/msom.2019.0837.

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Problem definition: This paper studies two cooperative approaches of firms in managing social responsibility violations of their supplier: auditing a common supplier jointly (joint auditing) and sharing independent audit results with other firms (audit sharing). We study this problem in a market with externalities and a large number of firms. Academic/practical relevance: With numerous firms procuring their materials and parts worldwide, there are many cases in which overseas suppliers violate safety, labor, or environmental standards. Those violations have externalities in the sense that one

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Odilov, Dilshod Kudratilla ogli. "EXPLORING HOW EFFECTIVE COMMUNICATION AND COLLABORATION BETWEEN AUDITORS AND MANAGEMENT CAN ENHANCE AUDIT OUTCOMES." Journal of Contemporary World Studies 3, no. 2 (2025): 57–64. https://doi.org/10.5281/zenodo.15005226.

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<strong>Annotation</strong><strong>:</strong>  This scientific paper examines the critical role that effective communication and collaboration between auditors and management play in enhancing audit outcomes. It explores how open, transparent, and constructive dialogues between auditors and management teams can help identify risks, improve decision-making, and ensure that audit findings are accurately understood and addressed. The paper also highlights the importance of fostering a cooperative environment where both parties work together to achieve common goals, ultimately leading to more

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Ardiansah, M. Noor. "PENGARUH KARAKTERISTIK KOPERASI TERHADAP PERMINTAAN JASA AUDIT EKSTERNAL: STUDI EMPIMS KOPERASI DI KOTA SEMARANG." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 6, no. 2 (2019): 71. http://dx.doi.org/10.25105/jipak.v6i2.4483.

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<p class="Style1"><em>This research would provide an empirical impact of some variables such: size of member, organization size, gearing ratio and liquidity ratio toward demand of external audit to cooperation. This further research is done to 78 cooperation organization in Semarang area, which have annual member meeting in 2004-2005. Logistic regression used to analyses the data. Result show that, each individually or simultaneous these independent variables such size of member, organization size, gearing ratio and liquidity ratio was significant influence toward demand of externa

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Zimmerl, Isabella. "Article: Reaching Cross-Border Tax Certainty With Joint Audits." EC Tax Review 31, Issue 6 (2022): 300–311. http://dx.doi.org/10.54648/ecta2022029.

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The last few years have seen an increasing cooperation between tax authorities of Member States of the European Union by way of joint audits. This article shows how joint audits can provide an efficient solution to double taxation issues faced by internationally active companies. It centres on ways to amend and effectuate existing procedures of international tax law in light of experiences made with joint audits, focusing in particular on potential ways for more cross-border tax certainty. Furthermore, the article illustrates that an effective und legally certain reduction of international dou

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Chatterjee, Shourjo, and Rajit Verma. "Indicators for Exploring the Accountability of Development Cooperation Projects by Supreme Audit Institutions." ECS Transactions 107, no. 1 (2022): 4587–99. http://dx.doi.org/10.1149/10701.4587ecst.

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Supreme Audit Institutions (SAIs) are entrusted with providing assurance on the use of funds in implementation of projects by governments. This includes audits of projects and agencies utilizing development cooperation funds. Owing to a research gap in study of accountability of development cooperation projects by SAIs, this study has been undertaken to examine the perception of experts and practitioners in understanding the contribution of SAIs’ audits towards accountability in development cooperation projects. Primary data has been collected by administering a survey questionnaire. Analysis

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Nagy, Sándor. "A számvevőszékek és a civil szféra kapcsolata az ellenőrzések hatásosságának növelésére." Jelenkori Társadalmi és Gazdasági Folyamatok 6, no. 1-2 (2011): 52–58. http://dx.doi.org/10.14232/jtgf.2011.1-2.52-58.

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The Supreme Audit Institutions (SAI) have to face several challenges: growing expectations from stakeholders, higher pressure on audit efficiency and in the same time (relative) decreasing financial resources and capacities. The cooperation with civil organizations could generate advantages and more added value of the audit activity. A certain civil organization - owing to its features - could deliver relevant, cheap information and offer available additional professional capacity to the SAI. This promising cooperation has constraints and risks too, which must be managed by the national Suprem

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Arys Arya Anfield and Deby Shintawulan Fransiska. "Pengaruh Audit Investigasi Terhadap Pengungkapan Fraud di Indonesia." Jurnal Akuntan Publik 2, no. 1 (2024): 225–34. https://doi.org/10.59581/jap-widyakarya.v2i1.2586.

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Fraud refers to deception committed by individuals or groups to gain undue advantage. Fraud can occur in various fields, including business, government, and even society. Fraud can cause huge losses to the business world, government, and society. One of the efforts to prevent and detect fraud is to conduct an investigative audit. An investigative audit is the process of collecting and analyzing evidence to determine whether fraud has occurred. Investigative audits can be conducted by internal auditors, external auditors, or law enforcement agencies. This study aims to analyze the impact of inv

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Putri, Miranti Kartika, and Indira Januarti. "PERMINTAAN AUDIT PADA KOPERASI SIMPAN PINJAM: BENTUK TRANSPARANSI DAN AKUNTABILITAS." JURNAL AKUNTANSI DAN AUDITING 17, no. 2 (2022): 1–9. http://dx.doi.org/10.14710/jaa.17.2.1-9.

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The objective of financial statement auditing is to ascertain whether the financial statements prepared by the cooperation have been prepared in accordance with the provisions of the presentation. However, the culture to audit the financial statements of the cooperation is still very low. Thus it is necessary to identify and analyze factors that affect the demand for audit service. This study has the objective to analyze the influence of financial factor (gearing ratio), non financial factors (the number of members and the size of cooperatives) to demand audit service on “Koperasi Simpan Pinja

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Zabawa, Gabriela. "Cooperation of internal and external audit." SPC Journal of Education 3, no. 1 (2020): 8–10. https://doi.org/10.14419/je.v3i1.30459.

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This article addresses the issue of cooperation between internal and external auditing, their similarities and differences, as well as the areas in which they complement each other. It presents the main assumptions and objectives of audits, their functions and shows the importance of integrating both of audits to increase company efficiency and thoroughly examine purposefulness and correctness of ongoing processes.Â Â

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Iqbal, Mohammad, and Helianti Utami. "Studi Fenomenologi: Audit Investigasi dalam Pengungkapan Fraud." EL MUHASABA: Jurnal Akuntansi (e-Journal) 15, no. 2 (2024): 119–32. http://dx.doi.org/10.18860/em.v15i2.24109.

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Purpose: This research aims to provide an in-depth understanding of investigative audits in uncovering fraud using a phenomenological approach. Method: This study involves six auditors from 3 KAPs in Malang City. Research data was obtained through semi-structured interviews. Interview data was analyzed by taking the essence of noema and noesis to get meaning. Results: Not all auditors use the latest investigative audit standards when conducting investigative audits. Understanding investigative audit standards, accounting, and legal is needed to support competence, apart from experience and cer

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Khalil, Raghida Georges, Mario Edmond Sassine, Mohammed Bajaher, and Fekri Ali Shawtari. "Determinants of internal audit methodology during the COVID-19 era: Evidence from the Gulf Cooperation Council." Journal of Infrastructure, Policy and Development 8, no. 9 (2024): 6846. http://dx.doi.org/10.24294/jipd.v8i9.6846.

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Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of

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Lukanovska, Iryna. "European Experience Integration of Auditing Activities and Possibilities of Its Use in Ukraine." Acta Academiae Beregsasiensis. Economics, no. 5 (June 27, 2024): 333–41. http://dx.doi.org/10.58423/2786-6742/2024-5-333-341.

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In the conditions of European integration and modern unstable conditions, the issue of strengthening control in the economic sphere is becoming especially urgent. In this context, the development and improvement of the activities of the institutions that implement the audit makes it possible to achieve a better organization of the control system and contributes to its more effective functioning. Auditing in Ukraine is carried out by various entities: audit firms (independent auditors), as well as state institutions, the State Audit Service. The basis of the research and writing of the article

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Shah, Ansar Abbas, Muhammad Azmat, Qurat-Ul-Ain Rasheed, and Arooj Arshad. "Impact Evaluation of Factors of Internal Audit on Intrnal Audit Effectiveness: The Moderating and Mediating Effect of Ethical Culture and Internal Controls." Pakistan Journal of Humanities and Social Sciences 11, no. 1 (2023): 490–506. http://dx.doi.org/10.52131/pjhss.2023.1101.0367.

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The objective of this paper is to investigate the impact of independence, management support and external auditors’ cooperation on Effectiveness of Internal Audit. It also investigates the moderating effect of ethical culture and mediating effect of internal controls, between major factors of internal audit (independence, management support and external auditors’ cooperation) and Effectiveness of Internal Audit in private sector of Pakistan. Cross-sectional design was used in this study. Four hundred and eighty (480) questionnaires were distributed among the auditors in the chartered accountan

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Englisch, Joachim, and Nevia Cicin-Šain. "DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare?" Intertax 50, Issue 1 (2022): 7–27. http://dx.doi.org/10.54648/taxi2022002.

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Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the several European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in

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ГАВРИЛЕНКО, Валентина, Юлія КРОТ, Наталія БРАЗІЛІЙ та Ярослава ПАСТЕРНАК. "РОБОЧІ ДОКУМЕНТИ ЯК ІНСТРУМЕНТ ЕФЕКТИВНОЇ АУДИТОРСЬКОЇ ПЕРЕВІРКИ РОЗРАХУНКІВ З ПОСТАЧАЛЬНИКАМИ І ПІДРЯДНИКАМИ". Herald of Khmelnytskyi National University. Economic sciences 340, № 2 (2025): 192–202. https://doi.org/10.31891/2307-5740-2025-340-30.

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Thе article examines the importance of auditing settlements with suppliers and contractors in the context of ensuring the reliability and validity of the enterprise's financial statements and improving the auditor's working documents, which will ensure high quality and efficiency of the audit. In particular, the author emphasizes that working documents are an integral part of auditing activities, which allow auditors to study financial documents in detail, establish dependencies and connections between various data, identify possible financial risks and shortcomings, and allow for effective co

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Kovalenko, Yulia Nikolaevna, Svetlana Nikolaevna Kovalenko, Natalia Alekseevna Prodanova, Marina Mikhailovna Krekova, Vadim Anatolevich Mironchuk, and Ilya Valerievich Sorgutov. "Criteria for evaluating the effectiveness of the internal audit of an economic entity." LAPLAGE EM REVISTA 7, no. 3B (2021): 504–10. http://dx.doi.org/10.24115/s2446-6220202173b1581p.504-510.

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The article raises issues related to the need and possibility of evaluating the effectiveness of the internal audit system. The directions of internal auditors 'audits are formed, the procedure of actions of various structural divisions within the framework of effective corporate governance is described, the key factors of the effectiveness of internal auditors' work are given, their essence is revealed. The necessity of creating an internal audit committee is justified, and the provisions of the internal audit committee are prescribed, according to its supervisory role in the activities of an

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Zhang, Zeyan. "探析注册会计师服务政府财务报告审计路径与模式 EXPLORING THE MODES OF CPA SERVICING GOVERNMENT FINANCIAL REPORT AUDIT". Oriental Renaissance: Innovative, educational, natural and social sciences 2, № 26 (2022): 465–67. https://doi.org/10.5281/zenodo.7336454.

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<em>本文以推进各级政府财务报告审计工作的全面性和高效性为宗旨,探索政府审计和注册会计师审计的相互协作模式。通过政府财务报告审计不同任务分析,探究实现政府审计工作的规范性和科学性的路径。以“理论基础——现实需求——合作模式”的研究思路,首先综合运用竞争优势理论、协同理论、交易成本理论等理论,剖析两者之间的内在逻辑和辩证关系;然后,立足于不同的审计视角,分析注册会计师(CPA)和政府机关审计两类审计主体在对政府财务报告审计的作用,提出注册会计师参与政府财务报告审计的两种可能的合作模式,即政府审计机关或政府部门购买政府财务报告审计的服务.</em> <em>With the purpose of promoting the comprehensiveness and efficiency of the audit on government financial report, this paper tries to explore the modes of mutual cooperation of government audit and certified public accountant audit in the implementation of government financial report

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Knechel, W. Robert, Natalia Mintchik, Mikhail Pevzner, and Uma Velury. "The Effects of Generalized Trust and Civic Cooperation on the Big N Presence and Audit Fees Across the Globe." AUDITING: A Journal of Practice & Theory 38, no. 1 (2018): 193–219. http://dx.doi.org/10.2308/ajpt-52014.

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SUMMARY We examine the impact of country-level generalized trust and civic cooperation (i.e., societal trust) on Big N auditor choice and audit fees. Because higher societal trust countries are associated with lower levels of agency problems, we expect a negative association between societal trust and Big N auditor choice and audit fees. We find this to be the case in countries with strong investor protection, i.e., a substitution effect. However, because higher trust societies may also experience higher costs of inappropriate behavior and place higher value on a strong audit function, we coul

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Setyorini, Dhyah, Rahmawati ., Sri Hartoko, and Payamta . "Internal Audit Engagement and Risk Management in Public Sector Organizations: Does It Really Exist?" International Journal of Religion 5, no. 7 (2024): 45–57. http://dx.doi.org/10.61707/zz5n5c55.

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Business entities have undergone a shift in the internal audit function towards a more consultative role. Conversely, in public sector institutions like universities, it is not widely recognized. This study investigates how the new paradigm shift in Internal Audit Engagement in Risk Management impacts the Efficiency of Internal Audit. This study introduces Management Support as a moderating variable in the relationship between the two variables. The study included a sample of 51 internal auditors at PTN BLU. Snowball sampling is employed for sampling, and a questionnaire is used for data colle

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Setyorini, Dhyah, Rahmawati ., Sri Hartoko, and Payamta . "Internal Audit Engagement and Risk Management in Public Sector Organizations: Does It Really Exist?" International Journal of Religion 5, no. 6 (2024): 669–81. http://dx.doi.org/10.61707/7pve5d64.

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Business entities have undergone a shift in the internal audit function towards a more consultative role. Conversely, in public sector institutions like universities, it is not widely recognized. This study investigates how the new paradigm shift in Internal Audit Engagement in Risk Management impacts the Efficiency of Internal Audit. This study introduces Management Support as a moderating variable in the relationship between the two variables. The study included a sample of 51 internal auditors at PTN BLU. Snowball sampling is employed for sampling, and a questionnaire is used for data colle

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Ceska, Franz, and Bhola Nath Chalise. "Artificial Intelligence in Universities: Analysis of the Current Situation and Countermeasures." International Journal of Global Economics and Management 2, no. 3 (2024): 178–83. http://dx.doi.org/10.62051/ijgem.v2n3.19.

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At present, there are problems in the computer audit of colleges and universities in terms of auditing software and professional and technical talents, etc. To speed up the internal computer audit of colleges and universities, it is suggested to strengthen the theoretical research and risk prevention of computer audit, choose the computer auditing software suitable for colleges and universities, cultivate the computer auditors to meet the requirements, adopt flexible and diversified ways of follow-up education and training, and give full play to the role of the education branch of the internal

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Ali Muhdor. "EFEKTIVITAS PEMERIKSAAN PAJAK DALAM UPAYA MENINGKATKAN PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA SURABAYA." AKUNTANSI '45 2, no. 2 (2021): 71–80. http://dx.doi.org/10.30640/akuntansi45.v2i2.116.

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Tax is one of highest sources of state revenue. Qualitative research methods are methods based on the philosophy of postpositivism. The conclusions are as follows: 1. The tax audit carried out by the audit team is in accordance with the guidelines in the Regulation of the Minister of Finance. 2. The results of the calculation of the effectiveness level, in 2015-2018 are included in the effective criteria with a percentage of 100%, and in 2019 they are included in the effective criteria with a percentage of 91.1%.3. The results of the calculation of the level of effectiveness based on the reali

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Lee, Dong Geon. "Study on Improvement of Corporate Auditors' Duties Inspection: Focusing on the Limits of Job Inspection and Measures to Ensure Effectiveness." Korea Association for Corruption Studies 28, no. 3 (2023): 99–122. http://dx.doi.org/10.52663/kcsr.2023.28.3.99.

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Recently, the Civil Rights Commission Collisions between the election management committee and auditors, and adverse effects due to duplicate audits with auditing organizations, With the enactment of the “Public Audit Law” and the “Special Law on Local Autonomy Decentralization and Regional Balanced Development”. Due to the rapid changes in the audit and administrative environment, the reform of the existing audit system can no longer be postponed. The Board of Audit and Inspection's job inspection establishes discipline in public office by eliminating control over state power and corruption.

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Pilt, Lehti, Aire Seene, Tiina Ristolainen, Kaire Kesküla, and Tuuli Rasso. "Public sector-university cooperation: MOOCs on environmental audit." eucen Studies eJournal of University Lifelong Learning 3, no. 1 (2019): 5–12. http://dx.doi.org/10.53807/0301rxba.

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Arif, Muhammad Faisal, Syarifuddin Syarifuddin, Syamsuddin Syamsuddin, and Aini Indrijawati. "The Relationship of Auditee and Auditor in Performance Audit: A Literature Review." Journal of International Conference Proceedings 7, no. 1 (2024): 324–34. http://dx.doi.org/10.32535/jicp.v7i1.3319.

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This research aims to conduct a literature review of the relationship between auditees and auditors in public sector performance audits based on their roles. The literature review includes research from various countries in Europe, Asia, America, Australia, and New Zealand, indexed by Scopus through Scimago Journal & Country Rank. Several studies have found that the relationship is not always good. In a cooperative relationship, the auditor requires the auditee's cooperation but at the same time maintains objectivity. Although collaboration can improve audit results, it endangers and hinde

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Al-Otaibi, Abdullah, and Mohamad Nashat. "The role of audit committees in improving the earnings quality." International Journal of ADVANCED AND APPLIED SCIENCES 9, no. 5 (2022): 119–26. http://dx.doi.org/10.21833/ijaas.2022.05.015.

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The research aims to measure the impact of the audit committee’s characteristics on earnings quality. A set of characteristics of the audit committee have been relied upon, perhaps the most important of which is the independence of the audit committee, its size, activities and experience, and its members ’ownership of the company's shares. The study was applied to a sample of companies in the countries of the Gulf Cooperation Council. The optional maturity variable was also relied upon to reflect the earnings quality in the sample under study. The study found the impact of the formation of the

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Yener, Metin, Monthien Charoenpol, Sutthi Suntharanurak, and Hacı Ömer Köse. "STRATEGIC COOPERATION OF SUPREME AUDIT INSTITUTIONS OF THAILAND AND TÜRKİYE FOR DIGITAL TRANSFORMATION AND INNOVATION IN PUBLIC SECTOR AUDITING." Sayıştay Dergisi 36, no. 136 (2025): 9–34. https://doi.org/10.52836/sayistay.1633666.

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Accelerating the digital transformation of supreme audit institutions (SAIs) has become a key priority in order to increase their institutional effectiveness and strengthen their democratic functions, thus contributing more to the institutions they audit, the parliament and the public. Effectively benefiting from the transformative effects of new digital technologies is a strategic priority for both State Audit Office of Thailand (SAO) and Turkish Court of Accounts (TCA), and they stand out among their peers with the unique systems they have developed. In order to develop their digital compete

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Caron, Paul F., and Stanley J. Haddock. "OVERCOMING RELUCTANCE TO CHANGE IN IMPLEMENTING AUDIT RECOMMENDATIONS." Managerial Auditing Journal 3, no. 2 (1988): 24–27. http://dx.doi.org/10.1108/eb002808.

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Background is provided of a study in the US Department of Defense relative to reasons why auditees resisted cooperation with auditors and the implementation of audit findings. Perceived interpersonal failures were focused on in the audit process and the audit report process that resulted in auditee dissatisfaction. Improvements are recommended in the audit process and approach to resolving the problems.

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Usman, R., R. Masdar, and Masruddin. "The Effect of Institutional Pressure on the Level of BPK Auditor Reliance: A Study of Government Audit Institutions in Indonesia." Finance: Theory and Practice 28, no. 6 (2025): 109–21. https://doi.org/10.26794/2587-5671-2024-28-6-109-121.

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Supreme Audit Agency (BPK) and Government Internal Supervisory Apparatus (APIP), as government audit institutions, have an essential role in realizing the accountability of state financial management. Both are expected to establish good coordination because it can benefit both the audit institution and the government organization being audited. This study examines the effect of institutional pressure, namely coercive pressure, normative pressure and mimetic pressure, on the level of BPK auditor reliability. In addition, this study also aims to examine the impact of BPK auditor reliability on a

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Adil, Muhammad, Naidah Naidah, and Dian Rahayu. "EFEKTIVITAS PEMERIKSAAN PAJAK DI KANTOR PELAYANAN PAJAK PRATAMA PARE-PARE." Amnesty: Jurnal Riset Perpajakan 3, no. 2 (2020): 151–63. http://dx.doi.org/10.26618/jrp.v3i2.4410.

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The purpose of this study is to measure the level of effectiveness of tax audits based on SP2 and based on the realization of tax audit receipts. This research uses descriptive research with a qualitative approach. The location of this research is KPP Pratama Parepare. The results of this study indicate that the level of effectiveness of tax audits based on SP2 at KPP Pratama Parepare from 2014 to 2018 is in the very effective category. The level of effectiveness of tax audits based on SKP at KPP Pratama Parepare in 2014 was included in the ineffective criteria, 2015 included in the ineffectiv

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Rycielski, Radosław. "Implications of European Union legislation for Polishlaw in terms of shaping the model of joint and severalliability in VAT." Doradztwo Podatkowe - Biuletyn Instytutu Studiów Podatkowych 12, no. 340 (2024): 38–47. https://doi.org/10.5604/01.3001.0054.9147.

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Anggi Sari Tambunan, Alisa Afrianti, and Khairatul Muna. "Pengaruh Audit Investigasi Terhadap Pencegahan Dan Pengungkapan Fraud." Kajian Ekonomi dan Akuntansi Terapan 1, no. 2 (2024): 82–90. http://dx.doi.org/10.61132/keat.v1i2.130.

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This study discusses the importance of investigative audits in uncovering fraud and corruption in Indonesia. Investigative audits are conducted using specific approaches, procedures, and techniques that are different from regular audits. The auditor's investigative ability is indispensable in identifying fraud. Fraud prevention is also important to eliminate the causes of fraud. The professionalism of auditors also plays an important role in fraud disclosure. The research method used in this study is qualitative by conducting a literature review to support the findings. Investigative audits ar

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Domaracká, Denisa, and Renáta Antalová. "Slovak Audit Firms and their Membership in a Network." SHS Web of Conferences 115 (2021): 02001. http://dx.doi.org/10.1051/shsconf/202111502001.

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Statutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms. The existence and operation of the audit networks can be understood as one of the results of globalization that allows an increasing possibility of cooperation at the international level. Our goal is to clarify the state of audit firms operating in the audit networks. To achieve the goal, it was necessary to choose a purposeful work methodology and research methods,

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Mizuno, Hideyuki, Shigekazu Fukuda, Akifumi Fukumura, et al. "Multicentre dose audit for clinical trials of radiation therapy in Asia." Journal of Radiation Research 58, no. 3 (2016): 372–77. http://dx.doi.org/10.1093/jrr/rrw108.

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Abstract A dose audit of 16 facilities in 11 countries has been performed within the framework of the Forum for Nuclear Cooperation in Asia (FNCA) quality assurance program. The quality of radiation dosimetry varies because of the large variation in radiation therapy among the participating countries. One of the most important aspects of international multicentre clinical trials is uniformity of absolute dose between centres. The National Institute of Radiological Sciences (NIRS) in Japan has conducted a dose audit of participating countries since 2006 by using radiophotoluminescent glass dosi

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Dai, Yongjuan. "Study on the Performance Optimization Algorithm Strategy of Resource and Environment Audit Based on Computer Network Technology." Mobile Information Systems 2022 (July 20, 2022): 1–6. http://dx.doi.org/10.1155/2022/4830484.

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In order to better control and repair resource and environmental problems, the state has invested a lot of manpower, material resources, and funds and issued corresponding ecological and environmental protection measures. As the national environmental supervision mechanism, the resource and environmental audit department is responsible for the supervision of national environmental governance. With the continuous development of computer technology, it brings convenience to resource and environment audit and improves the extraction of data processing, storage, and processing capacity. Because th

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Holili, M., and Wus’atul Khoiroh. "The Role of Financial Audits in Strengthening Accountability and Transparency in Funding Management." Business and Applied Management Journal 1, no. 1 (2023): 37–47. http://dx.doi.org/10.61987/bamj.v1i1.366.

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This study aims to analyze a review of the role of financial audit in enforcing financing accountability in schools at the madrasah aliyah level. This research is based on the use of audits as an alternative form for budget fund transparency. This study uses a qualitative approach of descriptive type and data collection analysis techniques with interviews. The results of the study show that the importance of financial audits in enforcing financial accountability in educational institutions and the role of internal and external auditors as an integral part of the internal control system of educ

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Aldahray, Ayman. "The Reliance on Computer-mediated Communication by Audit Firms During the COVID-19 Pandemic Period." Jordan Journal of Business Administration 21, no. 2 (2025): 301–16. https://doi.org/10.35516/jjba.v21i2.246.

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The onset of the coronavirus pandemic 2019 (COVID-19) resulted in audit firms relying on Computer-Mediated Communication (CMC) when communicating with their clients. Although most audit firms employed CMC to some extent before the pandemic, their use of it increased with the onset of the pandemic because of the prohibition of face-to-face communication. This study aims to discover how auditors used CMC during the pandemic, and in particular, which CMC tools were used most frequently. While the shift to CMC during the COVID-19 pandemic was mandatory, its increased use is expected to influence a

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Sembilan, Bunga Thuba, and Slamet Haryono. "BULAK SUMUR FRAMEWORK: OPTIMALISASI KUALITAS AUDIT SYARIAH DI INDONESIA." JURNAL AL-IJTIMAIYYAH 6, no. 2 (2020): 17. http://dx.doi.org/10.22373/al-ijtimaiyyah.v6i2.7205.

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The many problems that occur in sharia audits in Indonesia starting from the problem of human resources, regulations and audit processes make it necessary to take action in order to improve the quality of institutions and finance in Indonesia. Islamic auditing is very important to be able to evaluate the mistakes that occur in Islamic financial institutions. The problems that arise in the Islamic audit try to be solved by researchers by using the Bulak Sumur well through several strategic offers. In conducting this research, the approach used is a qualitative approach with a method of literatu

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Melnik, M. V. "Harmonization of state audit and audit of commercial organizations." Voprosy regionalnoj ekonomiki 32, no. 3 (2017): 145–56. http://dx.doi.org/10.21499/2078-4023-2017-32-3-145-156.

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In article on the basis of the analysis of the audit evolution as a professional sphere of activities and infrastructure element of a market economy disclosure trends of its development in modern conditions. The features of the current phase of reform and modernization of control systems, including structural changes in the economy, aimed at import substitution and the strengthening of the role of high-tech industries, enhancing state regulation in all spheres of activities, strengthening strategic management and control over effectiveness of activities of economic entities. As one of the tren

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Гордова and M. Gordova. "Regulation of Accounting in the Framework of the Eurasian Economic Union." Auditor 3, no. 7 (2017): 37–46. http://dx.doi.org/10.12737/article_596c61b6d1ae98.79985668.

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Th e article analyzes the integration cooperation of the Eurasian Economic Union member states in the fi eld of audit, reporting and accounting, and proposes measures that will ensure the functioning of a single accounting space, ensuring the strengthening of the triad interconnection «accounting-analysis-audit».

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�� and E. Smirnov. "Bank of Russia and Auditors: Cooperation Grows Strong." Auditor 3, no. 3 (2017): 3–9. http://dx.doi.org/10.12737/article_58f8b2f60a46a3.87463710.

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In Russia a new federal law is preparing, which support further strengthening of cooperation of the Bank of Russia as oversight body and audit organizations, individual auditors that maintain control of reliability of accounting (financial) reporting of organizations of financial market.

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Смирнов and E. Smirnov. "Bank of Russia and Auditors: Cooperation Grows Strong." Auditor 3, no. 3 (2017): 3–9. http://dx.doi.org/10.12737/25163.

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In Russia a new federal law is preparing, which support further strengthening of cooperation of the Bank of Russia as oversight body and audit organizations, individual auditors that maintain control of reliability of accounting (financial) reporting of organizations of financial market.

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Liu, Xiaohong, and Dan A. Simunic. "Profit Sharing in an Auditing Oligopoly." Accounting Review 80, no. 2 (2005): 677–702. http://dx.doi.org/10.2308/accr.2005.80.2.677.

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This paper examines how partners in an audit firm can use profit-sharing rules to induce optimal partner behavior from the firm's point of view, taking into account the strategic competition of firms in an auditing oligopoly. We use a linear contracting framework to investigate the effects of profit-sharing rules on individual partners' various decisions, including their pricing strategies and effort choices.We assume that efficient audits of different types of clients require different effort profiles with respect to degree of partner cooperation. For example, the audit of a complex company r

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Ngulya, Fatkhatul, and Yulida Army Nurcahya. "KETERKAITAN ANTARA AUDITOR SWITCHING DENGAN FINANCIAL DISTRESS, AUDIT FEE, DAN AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR." JURNAL MANEKSI 12, no. 1 (2023): 136–48. http://dx.doi.org/10.31959/jm.v12i1.1288.

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Auditor switching is an event where the company changes its cooperation with the auditor and the Public Accounting Firm (KAP). Auditor switching can be done either mandatory or voluntary. Voluntary auditor switching can be caused by several factors such as financial distress, audit fees, and audit delay. Accounting phenomena that have occurred, such as the Enron and KAP Arthur Anderson cases, the Waste Management Inc case, the Satyam case in India and the PT Great River International, Tbk. case, prove the need for auditor independence in carrying out audit work in a company. One way that can b

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Alsheikh, Awatif Hodaed, and Warda Hodaed Alsheikh. "Does Audit Committee Busyness Impact Audit Report Lag?" International Journal of Financial Studies 11, no. 1 (2023): 48. http://dx.doi.org/10.3390/ijfs11010048.

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We investigate the effects of both the busyness of audit committee (AC) members and the busyness of audit committee chairs on audit report lag (ARL) among Saudi non-financial firms between 2018 and 2021. In this study, a sample comprising a total of 515 firm-year observations from 140 non-financial firms was used. Measures for the busyness of the AC members and AC chairs, as well as a measure for the ARL, were derived from the previous literature to examine these relationships in Saudi Arabia. Our findings, based on two regression models and random effect estimates, suggest that both the busyn

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Ratmono, Dwi, and Darsono Darsono. "Effectiveness of internal audit in local governments: The moderating role of internal and external auditors’ relations." Accounting 8, no. 2 (2022): 177–86. http://dx.doi.org/10.5267/j.ac.2021.7.004.

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Research on the internal audit function is relevant for improving the quality of governance in organizations. The internal auditor is an important element of government management in the context of realizing good governance by providing quality and effective audit results. The aim of this study is to examine the factors influencing (determinants) the effectiveness of the internal audit function in Indonesian local government organizations. The research samples were 137 respondents. This study used primary data in the form of a questionnaire. The hypothesis testing technique used Partial Least

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Shi, Enze. "The Impact of Artificial Intelligence on Audit Efficiency." SHS Web of Conferences 218 (2025): 01037. https://doi.org/10.1051/shsconf/202521801037.

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In the era of digital transformation, traditional audit lags in handling data. Artificial Intelligence (AI) with its tech edge, has entered audit but its efficiency impact needs study. This qualitative lit review analyzes AI-used tech for audit efficiency, evaluation, improvement, risks and countermeasures. AI shortens audit cycle, cuts costs, and boosts accuracy. However, it has high development costs, lacks rational judgment, demands skilled staff, and risks data security. Strengthening industry-academia-research cooperation, man-machine collaboration, training, and data security can ease th

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Elliott, W. Brooke, Kirsten Fanning, and Mark E. Peecher. "Do Investors Value Higher Financial Reporting Quality, and Can Expanded Audit Reports Unlock This Value?" Accounting Review 95, no. 2 (2019): 141–65. http://dx.doi.org/10.2308/accr-52508.

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ABSTRACT We present new theory and experimental findings indicating that investors ascribe value to firms that use higher financial reporting quality (FRQ), controlling for the influence of higher FRQ on their estimates of these firms' fundamental value. To guide our investigation, we draw on the cooperation literature in accounting, finance, and psychology. We identify expanded audit reports, particularly auditor commentary, as a mechanism that credibly communicates whether a firm uses higher FRQ. Auditor commentary increases investors' willingness to pay (WTP) more for shares of a firm using

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Palupi, Karvina Widyo, and Ica Rika Candraningrat. "The Automatic Exchange of Information for Tax Purposes: Evidence from Transfer Pricing Cases in Indonesia." Journal of Tax Reform 10, no. 3 (2024): 609–27. https://doi.org/10.15826/jtr.2024.10.3.187.

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Cooperation between tax administrations is essential in combating tax avoidance and protecting the integrity of the tax system. A key aspect of such cooperation is the exchange of information. This research was aimed to test the Automatic Exchange of Information (AEoI) variable in moderating the influence of primary adjustments and secondary adjustments on the effectiveness of Transfer Pricing audits to carry out modern tax business processes, encourage sustainable tax revenue growth, increase sustainable taxpayer compliance, and preventing tax avoidance practices by taxpayers. The population

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