Relevant bibliographies by topics / Audit independence

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Audit independence'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Audit independence"

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Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.

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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quali
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Nurmala, Emilda, Jusmani, and Aryo Arifin. "Analisis Independensi, Kompetensi, Program, Pelaksanaan Dan Laporan Audit Auditor Internal Terhadap Pemasaran Dan Penjualan Pada PT Pegadaian Kantor Wilayah III Palembang." Jurnal Media Wahana Ekonomika 20, no. 2 (2023): 337–54. http://dx.doi.org/10.31851/jmwe.v20i2.12730.

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ABSTRAK
 
 Penelitian ini bertujuan untuk menganalisis independensi, kompetensi, program, pelaksanaan dan laporan auditor internal terhadap pemasaran dan penjualan pada PT Pegadaian Kantor Wilayah III Palembaang, dimana data penelitian berupa kuesioner yang di isi oleh 40 responden merupakan pegawai PT Pegadaian Kantor Wilayah III Palembang. Variabel independen ada lima yaitu independensi, kompetensi, program, pelaksanaan dan laporan audit, variabel dependen pemasaran dan penjualan. Analisis data menguji asumsi klasik, regresi linear dan hipotesis dengan program SPSS. Hasil Penelitia
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Khairatul Muna and Tuti Meutia. "Efektivitas Pelaksanaan Audit Investigasif Dalam Mendeteksi Kecurangan Ditinjau Dari Independensi Dan Penerapan Teknik Audit Berbantuan Komputer (TABK)." Jurnal Riset Akuntansi 2, no. 2 (2024): 250–60. http://dx.doi.org/10.54066/jura-itb.v2i2.1786.

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this study was conducted to determine the effect of independency and the application of Computer-Aided Audit techniques (TABK) on the effectiveness of investigative Audit in detecting fraud. This study uses qualitative methods with literature review in previous research journals. Sources of data obtained from journals and the internet relating to independence, the application of computer-aided audit techniques, and the effectiveness of investigative audits in detecting fraud. The results showed that the independence and application of computer-aided audit techniques (TABK) have a positive effe
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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.

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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results
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Mulyadi Dwi Hariyanto and Faris Ramadhan. "Pengaruh Kompetensi dan Independensi Terhadap Kualitas Audit Dengan Etika Auditor Sebagai Variabel Moderating Study Kasus Auditor BPK Perwakilan KEPRI." Akuntansi 2, no. 4 (2023): 342–60. http://dx.doi.org/10.55606/akuntansi.v2i4.1489.

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This study investigates the influence of competency and independence against the quality of audit and also examines whether competency and independence moderated by auditor ethics influence the audit quality, remember both of those are important to result in good audit quality. The result indicates that the independent variable competency affected audit quality significantly and the independent variable that independency affected audit quality but not significantly. Besides that, this research found that the interaction between competency and auditor ethics and also the interaction between ind
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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.

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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed
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Panggabean, Keiko Alina, and Hisar Pangaribuan. "Pengaruh Independensi Auditor, Skeptisisme Profesional, dan Objektivitas Auditor terhadap Kualitas Audit." MBIA 21, no. 1 (2022): 60–71. http://dx.doi.org/10.33557/mbia.v21i1.1736.

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Quality audits that have high quality and can be trusted are very important, in practice, the auditor must have a responsibility to build trust in the quality of the audits published. This study aims to analyze the effect of Auditor Independence, Professional Skepticism, and Auditor Objectivity on Audit Quality. The population in this study is the collection of data in this study is a Public Accounting Firm (KAP) located in Jakarta and its surroundings and a survey approach was carried out by distributing questionnaires to 112 respondents using quantitative descriptive methods. The data analys
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Muslimin, Muslimin, Tri Ratnawati, and Slamet Riyadi. "The influence of professional ethics, competency, integrity, skeptism and experience on audit quality with independence and risk based audit as intervening variables and artificial intellegance audit as a moderation variable at financial and development supervisory board in East Kalimantan." Edelweiss Applied Science and Technology 8, no. 6 (2024): 1073–81. http://dx.doi.org/10.55214/25768484.v8i6.2210.

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Professional ethics has a positive and significant effect on independence. Professional ethics has a positive and significant effect on Risk Based Audit. Professional ethics has a negative and insignificant effect on audit quality. Competence has a positive and significant effect on independence. Competence has a positive and significant effect on risk based audit. Competence has a positive and significant effect on audit quality. Integrity has a positive and significant effect on independence. Experience has a positive and significant effect on independence. Experience has a positive and sign
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KUSMAYASARI, Dewi, Ana Fitriyatul BILGIES, Damayanti DAMAYANTI, and Judi SUHARSONO. "The Influence of Audit Fee, Independence, and Competency On Audit Quality." Journal of Governance, Taxation and Auditing 1, no. 4 (2023): 425–33. http://dx.doi.org/10.38142/jogta.v1i4.653.

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This study examines the influence of audit fees, independence, and competence on audit quality in KAP Surabaya and Malang. Data was collected using a saturated sampling approach, wherein questionnaires were distributed to gather responses. The response rate for the study was 78%, with a total of 39 completed questionnaires out of the 50 distributed. The collected data was analyzed using multiple linear regression in SPSS Version 25. The findings indicate significant results. Firstly, higher audit fees positively impacted audit quality, suggesting that auditors receiving higher fees devote more
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Lubis, Muhammad Rezeki Akbar, Jusmani Jusmani, and Totok Sudianto. "Pengaruh Akuntabilitas dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang." Jurnal Media Wahana Ekonomika 21, no. 4 (2025): 673–85. https://doi.org/10.31851/jmwe.v21i4.18060.

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ABSTRAK Tujuan dari penelitian ini adalah untuk mengeksplorasi dampak akuntabilitas dan independensi terhadap kualitas audit di Kantor Akuntan Publik di Kota Palembang. Data yang digunakan dalam penelitian ini merupakan data primer. Sampel penelitian mencakup seluruh anggota populasi, yaitu 60 auditor yang bekerja di Kantor Akuntan Publik di Kota Palembang. Metode pengumpulan data yang digunakan adalah kuesioner, sementara analisis data dilakukan secara kuantitatif. Hasil penelitian menunjukkan bahwa secara keseluruhan, akuntabilitas dan independensi memiliki pengaruh terhadap kualitas audit.
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Dissertations / Theses on the topic "Audit independence"

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Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.

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Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more
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Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan
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Sharma, Vineeta Divesh. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Thesis, Griffith University, 2006. http://hdl.handle.net/10072/366715.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechan
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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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Hsu, Kevin. "The Impact of Independence-Related AAERs on the Provision of Non-Audit Services." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2004.

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This study examines the differences in the provision of non-audit services (NAS) for audit offices that receive SEC Accounting and Auditing Enforcement Releases (AAERs). While prior research examines the links between the provision of non-audit services and impaired auditor independence, less attention has been paid to the contagion effects of independence violations. However, I do not find any evidence of a significant difference in the amount of NAS provided by offices that receive an independence-related AAER, relative to offices that receive other auditor-related AAERs. Broadly, my finding
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Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the
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Kusman, Jadin T. "An Economic and Psychological Analysis of Auditor Independence." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/309.

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This paper compares and contrasts economic and psychological explanations for auditor bias and independence violations in accordance with the structure of the Auditing profession. The study illustrates that external auditor bias is more appropriately attributed to unintentional biases, such as the self-serving bias, rather than economic forces.
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Marx, B., and D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness." Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.

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Published Article<br>This article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committ
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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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Ziegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.

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Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. The most discussed threat to auditors’ independence is the provision of non-audit services by audit firms. But there are other threats to auditors’ independence besides the provision of non-audit services, which are not that frequently discussed so far. There is a tendency that companies hire employees of their current audit firm,
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Books on the topic "Audit independence"

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Barlow, Nicola. Audit Independence and Audit Failure: A Case Study. UMIST, 2003.

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Michigan. Office of the Auditor General. Audit report: Performance audit of the Statewide Child Support Program, Family Independence Agency. Office of the Auditor General, 2004.

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University of the State of New York. Office of Audit Services. Audit report, Action Toward Independence, Inc. for the period October 1, 1997 through September 30, 1998. University of the State of New York, State Education Dept., Office of Audit Services, 1999.

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General, Michigan Office of the Auditor. Audit report: Performance audit of the Child Support Enforcement System, Family Independence Agency : January 1, 1985 through April 30, 1996. The Office, 1996.

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United States. Department of Transportation. Office of Inspector General. Audit of the independence of Central Artery/Tunnel Project inspection contractors: Federal Highway Administration. U.S. Dept. of Transportation, Office of the Secretary of Transportation, Office of Inspector General, 2007.

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University of the State of New York. Office of Audit Services. Audit report, Catskill Center for Independence, Inc., for the period October 1, 1997 through September 30, 1998. University of the State of New York, State Education Dept., Office of Audit Services, 2000.

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Dalkin, James R. PCAOB rulemaking docket matter 037: PCAOB release no. 2011-006 : concept release on auditor independence and audit firm rotation. U.S. Govt. Accountability Office, 2011.

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Michigan. Office of the Auditor General. Audit report: Performance audit of commercial vehicle enforcement, Michigan Department of State Police. Michigan Office of the Auditor General, 2008.

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Michigan. Office of the Auditor General. Audit report: Performance audit of the Bureau of Health Systems, Department of Community Health. Office of Auditor General, 2005.

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Michigan. Office of the Auditor General. Audit report: Department of Labor financial and compliance audit, including the provisions of the Single Audit Act, October 1, 1984 through September 30, 1986. State of Michigan, Office of the Auditor General, 1988.

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Book chapters on the topic "Audit independence"

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Arruñada, Benito. "Auditor Independence as an Economic Decision." In The Economics of Audit Quality. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_3.

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Arruñada, Benito. "Effects of Non-Audit Services on Auditor Independence." In The Economics of Audit Quality. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_5.

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Siregar, Nurlisa Borliani, Isfenti Sadalia, and Amlys Syahputra Silalahi. "Good Corporate Governance on Firm Value in the LQ45 Index (Indonesia Stock Exchange)." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_20.

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AbstractThe company does not only aim to seek profit but also to maximize its value, which is reflected in the company’s share price. Good corporate governance is a system that regulates the relationship between managers, creditors, and employees by considering their rights and obligations to create added value for the company. This study aims to examine the effect of good corporate governance on firm value. The research was conducted on companies listed on LQ45 on the Indonesian Stock Exchange from 2017 to 2021. The sample was determined by purposive sampling with a sample size of 45. In this
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Inneh, Eghosa Godwin. "Auditor Independence: Does Audit Engagement Lead Partner Rotation Matter?" In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84885-8_52.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Respondents’ Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_6.

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Ekayanti, A. Asma Zulistia. "The Influence of Independence, Integrity, and Audit Tenure on The Audit Quality of The Makassar City Regional Inspectorate." In Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023). Atlantis Press International BV, 2024. http://dx.doi.org/10.2991/978-94-6463-400-6_5.

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Du, Xingqiang. "Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from Chinese Special Treatment Firms." In Contributions to Finance and Accounting. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4462-4_5.

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Budner-Iwanicka, Luiza. "Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku." In Interakce práva a ekonomie. Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-11.

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The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in rela
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Nundy, Samiran, Atul Kakar, and Zulfiqar A. Bhutta. "Clinical Audit." In How to Practice Academic Medicine and Publish from Developing Countries? Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-16-5248-6_46.

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AbstractAudit literally means ‘official inspection of an organization’s data or finances, typically by an independent body’. While most audits relate to financial matters, medical audits are used by health care professionals to evaluate, estimate, and improve the care of their patients in an organized way. These can be internal or external. Medical audit provides a systemic feedback to health authorities about the quality of medical care that was being given. With the help of audits, doctors learn about what they have been practicing, comparing their results with other benchmarks, and thus cha
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Shirley, Ben, Rob Oldfield, Frank Melchior, and Johann-Markus Batke. "Platform Independent Audio." In Media Production, Delivery and Interaction for Platform Independent Systems. John Wiley & Sons, Ltd, 2013. http://dx.doi.org/10.1002/9781118706350.ch4.

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Conference papers on the topic "Audit independence"

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Carson, Alistair, Alec Wright, and Stefan Bilbao. "Interpolation Filter Design for Sample Rate Independent Audio Effect RNNs." In ICASSP 2025 - 2025 IEEE International Conference on Acoustics, Speech and Signal Processing (ICASSP). IEEE, 2025. https://doi.org/10.1109/icassp49660.2025.10889121.

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Shaik, Bushra, Shipra, Ravi Kumar, Afra Firdouse, and Ravi Kumar Jatoth. "Automatic TENS unit with Independent parameter control and Audio Indication." In 2024 3rd International Conference for Advancement in Technology (ICONAT). IEEE, 2024. https://doi.org/10.1109/iconat61936.2024.10775253.

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Yu, Yu-ying, Xiu-li Zhu, and Fang-xing Fu. "Exploration of the Audit Independence." In 3d International Conference on Applied Social Science Research (ICASSR 2015). Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.120.

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Doucek, Petr, Martina Kuncova, Ludek Novak, and Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies." In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.

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Ensuring the security of information systems of companies is one of the important functions of the Corporate Informatics Department. One effective tool for building secured information systems is to audit their security. This article analyzes the results of 66 security audits in companies in the Czech Republic and the Slovak Republic during the years 2015-2018. The structure of the audit findings and their groups corresponds to the structure of ISO/IEC 27001: 20013. Using the data, we have formulated two hypotheses. The first hypothesis was about the dependence of the audit results on the size
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"The Impact of Internal Audit Outsourcing on the Independence of Internal Audt." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.47.

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Hu Nan-wei, Dai Yi-yun, and Cao Qiang. "Empirical study on industry client's importance and Audit independence." In 2016 13th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2016. http://dx.doi.org/10.1109/icsssm.2016.7538526.

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Sevciuc, Tatiana. "Independence of the supreme audit institution - prerequisite for a modern management of public finances." In International Scientific Conference "Modern Paradigms in the Development of the National and World Economy", 17th Edition. Moldova State University, 2025. https://doi.org/10.59295/mpdnwe2024.38.

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Purpose of the article: The activity of Supreme Audit Institutions in a state serves as a crucial element in the functionality of the public finance management system, providing oversight and control over the budgetary process. The topicality of this research derives from the importance and relevance of the independence of Supreme Audit Institutions (SAI) which can be understood as its ability to function autonomously from the government, without external influences and unjustified control, and is a fundamental condition for the SAI to effectively fulfill its legal mandate. The purpose of this
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Ciobu, Stela, and Ion Cara. "Challenges of internal audit in the financial control system of banks." In International Scientific Conference “30 Years of Economic Reforms in the Republic of Moldova: Economic Progress via Innovation and Competitiveness”. Academy of Economic Studies of Moldova, 2022. http://dx.doi.org/10.53486/9789975155663.43.

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The issue of determining the quality of internal audit in the financial control system of banks is extremely important in order to maintain financial stability. Internal audit was not effective in many cases, mainly because of the combination of three factors: gradual audits, lack of understanding of the bank’s activity and inadequate followup of problems. The fragmented audit resulted from the structuring of the internal audit programs as a series of separate commitments on some activities within the same department or within the bank. Therefore, the introduction of information technology sys
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Meliala, Revi Novayanthi Br. "How Auditor's Professionalism, Independence, And Information Technology Influence Audit Quality." In International Conference in Technology, Humanities and Management. European Publisher, 2023. http://dx.doi.org/10.15405/epsbs.2023.11.79.

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Wahyuni, Made Arie, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi, and Luh Asri Savitri. "Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.48.

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Reports on the topic "Audit independence"

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McKinley, Catherine, Prem Sylvester, Benjamin Faveri, et al. Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. Edited by Saiph Savage, Mona Sloam, Luis Adrián Castro-Quiroa, et al. International Panel on the Information Environment (IPIE), 2024. https://doi.org/10.61452/guyx7442.

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This Summary for Policymakers provides a high-level précis of the Synthesis Report Towards A Global AI Auditing Framework: Assessment and Recommendations. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditing, however, rarely i
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Faveri, Benjamin, Maureen Johnson-León, Prem Sylvester, et al. Towards A Global AI Auditing Framework: Assessment and Recommendations. Edited by Luis Adrián Castro-Quiroa, Eloísa Gacía-Canseco, Joan Hassan, et al. International Panel on the Information Environment (IPIE), 2025. https://doi.org/10.61452/zwed1485.

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A high-level précis of the Synthesis Report can be found in the Summary for Policymakers Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditi
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DEFENSE BUSINESS BOARD WASHINGTON DC. Independent Review Panel Report on the Defense Contract Audit Agency. Defense Technical Information Center, 2008. http://dx.doi.org/10.21236/ada525119.

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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than t
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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Spring Chinook : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/821810.

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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Summer Steelhead : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/821813.

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Watson, Montgomery. Hatchery Evaluation Report/Rapid River Hatchery - Spring Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/821815.

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Qi, Yuan. Learning Algorithms for Audio and Video Processing: Independent Component Analysis and Support Vector Machine Based Approaches. Defense Technical Information Center, 2000. http://dx.doi.org/10.21236/ada458739.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Urb Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/516031.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), 1996. http://dx.doi.org/10.2172/516050.

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