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Dissertations / Theses on the topic 'Audit offices'

Author: Grafiati

Published: 29 July 2024

Last updated: 31 July 2025

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1

Persson, Elin, and Milla Näsström. "Performance Audits : A study of the factors affecting audit impact in Sweden." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-297948.

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There have been uncertainties to what a performance audit generates, as audit impact have an inherent causality problem. Prior studies present several factors that affect perceived audit impact, but the generalizability is low and not applicable in a Swedish context, thus this thesis contributes to the development of the existing knowledge by investigating audit impact. This thesis consists of a sample of three performance audits which are investigated through a mix methods approach with a total 23 interviews and multiple public documents, analyzed with earlier studies and theories as a benchm

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2

Moravcová, Štěpánka. "Systém kontroly hospodaření organizačních složek státu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199252.

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The thesis deals with checking and verification of financial statements the subjects of the public sector. In the first part of the thesis there is mentioned the general characteristic of public sector, there is also described systém of checking and verification financial statements. Practical part of the thesis is dedicated to the Ministry of Regional Development.

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3

Swartz, Jordan. "Audit Office Growth Under Analysis." Thesis, The University of Arizona, 2015. http://hdl.handle.net/10150/578932.

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This study researches whether potential indicators of auditor dependence will affect the negative relationship between audit office size and audit quality in growing audit offices. I consider high market concentration and the low average number of public clients available to auditors in a city as indicators of dependency, and an auditor being a market specialist as an indicator of independency. Although the majority of my tests proved inconclusive, I do find some evidence indicating that there may be more to the growth effect than workload balancing. I provide some evidence supporting the hypo

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4

Madsen, Pierre. "Commercial Loan Officers and the Audit Expectation Gap." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202335.

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The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loa

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Yu, Dong Michael. "The effect of big four office size on audit quality." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4827.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 15, 2007) Vita. Includes bibliographical references.

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6

Sangtakoeng, Lt Kasemsak. "An examination of administrative management problems facing the royal Thai army audit office." DigitalCommons@Robert W. Woodruff Library, Atlanta University Center, 1988. http://digitalcommons.auctr.edu/dissertations/3110.

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The main purpose of this paper is to examine the problems facing the Audit Office of the Royal Thai Army. This study is significant because it attempted to examine selected major problems that plague the army as a .whole and the Audit Office in particular. The problems, namely, (a) lack of adequate staffing, (b) inefficient inter-unit communication, and (c) poor record keeping systems go into the very heart of the smooth operations of any organization. The major findings are that the lack of a large pool of qualified university graduates and poor salaries have prevented the army as a whole, an

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Björklund, Lina. "Energy Audit and Energy Saving Measures of a Large Office Building : Bern 9 in Örnsköldsvik." Thesis, Högskolan i Gävle, Energisystem och byggnadsteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-32840.

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There is a large potential in making the residential and service sector more energy efficient and the first step towards achieving a more efficient use of energy is to implement an energy audit. In this study a property with an approximate area of 8 000 m2, consisting of a main building and three building extensions from different eras has been examined. The main building and its extensions were built in different stages and the first one in the early 20th century and some parts of the last building extension were modified at the time that the examination was carried out. This indicates that t

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8

Kyeyune-Nyombi, Elizabeth Mary Kalebu. "A communications audit for the Office of Enrollment Services at California State University, San Bernardino." CSUSB ScholarWorks, 1989. https://scholarworks.lib.csusb.edu/etd-project/495.

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9

Neusserová, Sandra. "Rezervy ústavně právního postavení NKÚ v porovnání s obdobnými institucemi v naší historii a ve vybraných státech EU." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264436.

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This diploma thesis deals with historical development of the Czech Supreme Audit Office and its foreign analogies. The subject of the thesis is to evaluate the current legal status of the Supreme Audit Office and then propose possible modifications with reference to the regulatory audit institutions in European countries. The diploma thesis is divided into two parts. The theoretical part contains material study, theoretical introduction to the control and audit and then examines in detail the historical progress of the Supreme Audit Office in the Czech Republic to its current form. Other chapt

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10

VIALANEIX, Jeremy. "Energy audits of existing office buildings of the 80’s:On the way of sustainability in France." Thesis, KTH, Uthålliga byggnadssystem, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-103288.

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11

Lonsdale, Jeremy Stephen John. "Advancing beyond regularity : developments in value for money methods at the national audit office 1984-1999." Thesis, Brunel University, 2000. http://bura.brunel.ac.uk/handle/2438/5220.

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This thesis examines the development of value for money (VFM) audit methods used by the National Audit Office (NAO) and considers what factors have influenced the identified changes. It also considers how developments compare with those elsewhere in Europe. The thesis is based on examination of more than 300 NAO reports, interviews with senior staff, focus groups, a thorough review of relevant literature, and comparisons with four other state audit offices. The thesis argues that VFM audit has developed into a strong form of evaluative activity, despite a number of constraints. The NAO enjoys

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12

Clément, Paul Francois. "Building energy retrofitting: from energy audit to renovation proposals : The case of an office building in France." Thesis, KTH, Byggvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-103243.

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Abstract The built environment is responsible for 40% of the global energy demand (1). To reduce building energy consumption, regulations are enhancing the appeal of sustainable constructions. Nevertheless, the rate of construction is low in most of developed countries. Efforts are to be made in existing buildings, namely in office buildings, which are statistically more energy-consuming than residential buildings (3). To conduct an adapted energy retrofitting, an energy audit can be realized as a pre-study. The first step is to realize an inventory of fixture of the building equipment. From t

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AlHusaini, Walid A. A. "The Kuwait Investment Office (KIO) scandal : a study of auditing and audit expectations in an international context." Thesis, University of Sheffield, 2000. http://etheses.whiterose.ac.uk/6032/.

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Auditing has grown substantially in recent times, expanding into different parts of the world through a network of international audit firms (dominated mainly by the Big Six or more recently the Big Five). The growth of auditing and audit firms has not been hindered significantly by consistent criticism, doubts and debates about the value of the auditing function and what it can deliver in countries with long established audit traditions. Much of such criticism and debates usually surface in the aftermath of major financial scandals and corporate collapses and have increasingly been captured o

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Mculu, Jevio. "A critical analysis of the role of the chief financial officer within local municipal council / Jevio Mculu." Thesis, North-West University, 2008. http://hdl.handle.net/10394/4115.

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The Municipal Manager is responsible for the overall financial management of the municipality as requirement of MFMA. However, section 79(1) of the MFMA makes a provision for the municipal manager to delegate the financial management to the senior manager. The legislative requires that all municipalities should appoint a Chief Financial Officer (CFO) who must be a member of the Senior Management of the municipality. The act, furthermore, requires the municipality to establish the budget and treasury office to be headed by the CFO. In 2007, the Minister of Finance released guidelines for the mi

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Maggiore, Pierpaolo. "Energy retrofit of an office building in Stockholm: energy performance analysis of the cooling system." Thesis, KTH, Installations- och energisystem, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-190960.

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The increasing attention towards energy efficiency issues has triggered an important process involving the renovation of existing buildings and, at the same time, the creation of recognized certifications assuring the quality of the projects. In line with this trend, the Sweco headquarters, an office building characterized by 24700 m2 of floor area and located in Stockholm, was totally retrofitted in 2012 and obtained the Gold rating after being assessed with the Miljöbyggnad certification procedure. The HVAC system was a key element of the retrofit project since one of the final aims was to c

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Dvořáková, Barbora. "Nejvyšší kontrolní úřad České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-201651.

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The thesis focuses on the Supreme Audit Office (SAO) - supreme control institution carrying out an external audit of the public administration in Czech Republic. First part of the thesis includes the basic concepts in the field of public administration. Second part is divided into five blocks, which analyze SAO´s position in public power, its scope and authority, organization, control and financial activities. Next part of the thesis introduces models of supreme control institutions used in France, Germany, Austria, Great Britain, Sweden and Slovakia. Those models are compared with Czech SAO a

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Přidalová, Barbora. "Nejvyšší kontrolní úřad -- postavení a organizace." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125119.

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This thesis focuses on the status and organization of the Supreme Audit Office (SAO), which carries out the external audit of public administration in the Czech Republic. For easier orientation in the area offers this work in the first part the theoretical foundation of control in public administration. At the beginning of the analysis is presented the historical development of the highest accounting controls in the territory of today's Czech Republic. In three analytic blocks are listed the findings, which were based on research resources, particularly in the area of constitutional, administr

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Němečková, Stanislava. "Analýza výkonu přezkoumání hospodaření územních samosprávných celků." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-262297.

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The thesis is focused on the problematic of reviewing the territorial self-governing unit in the Czech Republic. The goal is to compare the approach of the audit firm and approach of a regional office to perform the examination of the TSU. The first chapter defines the general characteristics of the public sector. The second focuses on a specific area of public administration, which represents local government. The third chapter describes the rules and obligations that are related to the budget management of TSU. The fifth chapter, which summarizes the specifics of the accounting and reporting

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Olausson, Jesper. "Energy efficiency in a renovated modern office with activity-based work style." Thesis, Högskolan i Gävle, Energisystem och byggnadsteknik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-30113.

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During renovation Ljusåret 2 was converted to a modern office with an activity based work style (ABW) with a Demand Controlled Volume (DCV) ventilation system connected to a closed-loop duct. Cooling is provided through air handling units and active water based beams, the underfloor heating system was kept. Written instruction and specification have been studied for the two different control systems Schneider EcoStructure and Lindinspect. Both control systems have been analyzed according to time schedule, set-point and process value by using different functions in software. To be able to perfo

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20

Skärberg, Albin. "Energikartläggning av en kontorsbyggnad i Mellansverige : Skattehuset i Gävle." Thesis, Högskolan i Gävle, Energisystem och byggnadsteknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-33375.

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Världen under åren har haft en ökning av energianvändning som kan leda till stora problem. Anledningen är för att många länder producerar el och värme med resurser som medför stora mängder utsläpp av växthusgaser. Sverige svarade med att införa en lag om att en energikartläggning skall göras minst var fjärde år hos stora företag, så att Sverige kan uppnå ett mål om att energieffektivisera energianvändningen med 50 procent mellan 2003 och 2030. I detta examensarbete har en energikartläggning gjorts på en kontorsbyggnad som är lokaliserad i Mellan Sverige. Syftet var att kartlägga hur el och vär

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21

Barreto, Maria Hilária de Sá. "Educação Política e Cidadania - o Caso do Programa Agente de Controle do Tribunal de Contas do Estado do Ceará." Master's thesis, Instituto Superior de Ciências Sociais e Políticas, 2019. http://hdl.handle.net/10400.5/18010.

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Dissertação de Mestrado em Ciência Política<br>O presente estudo analisou o papel do Programa Agente de Controle, do Tribunal de Contas do Estado do Ceará, na perspectiva de educação para a cidadania. Tal Programa foi investigado como instrumento de educação para ética societária, bem como, para o exercício do controle social, tomando como referência de análise os alunos contemplados pelo programa. O objetivo geral da pesquisa contemplou a avaliação do Programa Agente de Controle como constituinte de um instrumento de educação para a cidadania e para o exercício do controle social. A pesquisa

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Manortey, Stephen Oluaku. "Life Data Analysis of Repairable Systems: A Case Study on Brigham Young University Media Rooms." Diss., CLICK HERE for online access, 2006. http://contentdm.lib.byu.edu/ETD/image/etd1638.pdf.

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23

Nestorson, Linus. "Energikartläggning av Gårda 19:12." Thesis, Umeå universitet, Institutionen för tillämpad fysik och elektronik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-137436.

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År 2014 trädde lagen om energikartläggning i stora företag, även känd som EKL, i kraft och sedan dess har energikartläggningarna tagit god fart. Med lagen om energikartläggning i större företag har drömmen om en utsläppsneutral framtid kommit ett steg närmare relisering. Denna rapport är ett av många steg som krävs för att göra världen till en mer sund och framtidssäker plats att leva på. Energikartläggningar ämnar att skapa en uppfattning om fastigheters energianvändning och dess potential till förbättringar. Denna energikartläggning behandlar Gårda 19:12, en kontorsfastighet i Göteborg där k

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Krejčová, Jana. "Teorie dobývání renty a veřejné zakázky v České republice v letech 1993 až 2011." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125238.

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The aim of this thesis is to analyze the development of legal and institutional framework of the public procurement in the Czech Republic from 1993 to 2011 and on the basis of this analysis to determine their influence on rent seeking in the public procurement. The main problems of the public procurement in the CR are also discussed in this thesis. The process of awarding and execution of the public procurement is very topical. A hundred of billions from public funds are yearly spent through the public procurement in the CR. Currently, the intense debate about the influence and importance of t

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Svobodová, Monika. "(Ne)transparentnost státních podniků: případová studie Budějovického Budvaru, n. p." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165918.

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The diploma thesis deals with the transparency of Czech state-owned enterprises. Thus how they are run, how they are managed and staffed and how they are regulated. The thesis is divided into four chapters. The first chapter is concern with the constitution of the state-owned enterprises, their development after the change of regime and especially with their sale within the coupon privatization. The second chapter deals with the current privatization of the state-owned enterprises but rather only theoretically and argues whether the state is an appropriate owner and a good bussinesman. The thi

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Бузіді, К. "Ефективність бюджетного контролю (на прикладі Державної аудиторської служби України)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Buzidi1.pdf.

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Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижче<br>У роботі розглядаються теоретичні основи ефективності бюджетного контролю: досліджено сутність та необхідність бюджетного контролю, охарактеризовано елементи системи бюджетного контролю, визначено поняття та види ефективності бюджетного контролю. Для оцінювання ефективності бюджетного контролю Державної аудиторської служби України розглянуто методичні підходи до такого оцінювання та визначено результативні показники бюджетного контролю. Розроблено рекомендації щодо напрямків вдосконалення орган

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Очерятіна, І. І. "Адміністративно-правовий статус Державної аудиторської служби України як суб`єкта управління фінансовою системою України". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71717.

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Економічні перетворення в Україні та процес формування ринкових відносин супроводжуються перебудовою господарського механізму і державного управління на всіх рівнях та потребують значних фінансових ресурсів, що забезпечать повне і своєчасне виконання завдань і функцій держави. Повнота та своєчасність надходження коштів до державних фондів, дотримання діючого законодавства під час їх розподілу та використання залежать від організації і здійснення фінансового контролю. Традиційні форми і методи державного фінансового контролю, що діяли раніше, виявилися неспроможними задовольнити нові управлінс

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Flores, Lucas Rodrigues. "Gestão do desempenho dos servidores públicos : um estudo de caso no Tribunal de Contas do Estado do Rio Grande do Sul." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/169583.

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A pesquisa teve como objetivo resgatar e analisar a trajetória de implementação e os principais desdobramentos do Programa de Avaliação de Desempenho vigente no Tribunal de Contas do Estado do Rio Grande do Sul. A relevância do estudo se apoia na atualidade do tema e no papel social desta Instituição no cenário do estado em relação à gestão pública. A questão orientadora do estudo propôs a identificação de aspectos referentes à experiência deste órgão na construção das atuais políticas e práticas de gestão do desempenho, sistematizando o legado deste Programa para a Instituição. A metodologia

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Рєзнік, Олег Миколайович, Олег Николаевич Резник, Oleh Mykolaiovych Rieznik та М. В. Кислощаєва. "Правовий аналіз реорганізації державної фінансової інспекції в державну аудиторську службу". Thesis, Видавничо-інформаційний центр Національного університету ДПС України, 2016. http://essuir.sumdu.edu.ua/handle/123456789/44918.

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Враховуючи сучасні тенденції реформування суб’єктів управління фінансово-економічною безпекою, то перетворення Державної фінансової інспекції на Державну аудиторську службу з одного боку є реалізацією вимог Європейського Союзу, щодо оптимізації органів виконавчої влади та боротьби з корупцією. Але з іншого, на практиці може становити лише формальні зміни назв, без ґрунтовних перетворень, саме тому питання дослідження особливостей правового статусу Державної аудиторської служби є актуальним.

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Almbjär, Martin. "The voice of the people? : Supplications submitted to the Swedish Diet in the Age of Liberty, 1719–1772." Doctoral thesis, Umeå universitet, Institutionen för idé- och samhällsstudier, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-124423.

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This dissertation is devoted to the study of who used the formal channels of interaction in the early modern era and why. It examines the full range of the political conversation in early modern Sweden, as seen in the supplications to the Diet in the Age of Liberty (1719–1772), and more specifically the supplications submitted to the parliamentary committee tasked with handling them, the Screening Deputation. The literature yields few systematic studies of this official channel, and supplications have long been terra incognita in the early modern political landscape. Their exact importance is

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Alves, Cláudio Benedito da Fonseca. "A efetividade da atuação do Tribunal de Contas do Estado do Rio de Janeiro na sustação de ato e/ou contrato: a perspectiva dos stakeholders." reponame:Repositório Institucional do FGV, 2009. http://hdl.handle.net/10438/4238.

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Garcia, Karin Comandulli. "Novos atores de políticas públicas : a atuação do Tribunal de Contas e do Ministério Público do Rio Grande do Sul na ampliação da oferta de vagas na educação infantil." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2017. http://hdl.handle.net/10183/177653.

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Com base em instrumentos qualitativos de pesquisa, essa dissertação versa sobre o papel desempenhado pelo Ministério Público e pelo Tribunal de Contas do estado do Rio Grande do Sul no monitoramento da implementação da política nacional de educação infantil traduzida pela meta um, do Plano Nacional de Educação editado em 2014. A proposta da pesquisa foi compreender como atuam essas instituições, que modificações elas sofreram em suas estruturas internas para tal finalidade, e como os seus agentes percebem a política em questão e a sua atuação, além de contrapor esses dados à percepção que os g

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Kjellqvist, Lissie, and Carlqvist Teresia Söderberg. "Revisionskvalitet : Kartläggning och analys av huruvida en revisionsbyrås storlek påverkar revisionskvalitet." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131032.

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Revisorer har idag till uppgift att granska och uttala sig kring ett företags ekonomi, dess redovisning och, i Sverige, företagets förvaltning. Revision handlar delvis om att förstå det granskade företaget och dess verksamhet. Höga krav ställs på revisorns kompetens och oberoende, delvis för att intressenter ska kunna fatta viktiga beslut efter en korrekt utförd revision. Uppsatsen studerar huruvida det finns olika faktorer som har en inverkan på kvalitetsskillnader mellan små och stora revisionsbyråer. Vi vill med studiens syfte kartlägga och analysera huruvida revisionsbyråns storlek påverka

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Miguel, Samira de Vasconcellos. "As oportunidades para o uso da mediação nos procedimentos para formalização de acordos de fomento, colaboração e de cooperação, definidos pela Lei 13.019/14, no âmbito das relações entre administração pública e as organizações da sociedade civil." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/19317.

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Submitted by Samira de Vasconcellos Miguel (samiravmiguel@gmail.com) on 2017-12-11T12:18:59Z No. of bitstreams: 1 trabalho final 06122017 final corrigido.pdf: 2101435 bytes, checksum: 6caac50c4727ec56326458c3c2d6695b (MD5)<br>Approved for entry into archive by Thais Oliveira (thais.oliveira@fgv.br) on 2017-12-11T15:51:04Z (GMT) No. of bitstreams: 1 trabalho final 06122017 final corrigido.pdf: 2101435 bytes, checksum: 6caac50c4727ec56326458c3c2d6695b (MD5)<br>Made available in DSpace on 2017-12-11T15:58:04Z (GMT). No. of bitstreams: 1 trabalho final 06122017 final corrigido.pdf: 2101435 byt

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Lins, Cristiana de Meira. "Divergências entre o parecer prévio do Tribunal de Contas do Estado (TCE) e o resultado do julgamento das contas anuais de prefeitos em Pernambuco." reponame:Repositório Institucional do FGV, 2012. http://hdl.handle.net/10438/10553.

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Submitted by CRISTIANA MEIRA LINS (crismlins@gmail.com) on 2013-01-27T15:35:49Z No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5)<br>Approved for entry into archive by ÁUREA CORRÊA DA FONSECA CORRÊA DA FONSECA (aurea.fonseca@fgv.br) on 2013-02-26T14:46:48Z (GMT) No. of bitstreams: 1 dissertaçao CristianaMeiraLins.pdf: 1010563 bytes, checksum: 175e0b72f94a87290642b1e3eb7a4a81 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-02-26T18:48:56Z (GMT) No. of bitstreams: 1 dissertaçao Crist

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Alves, Helder, and Janaina Camelo Homerin. "O descompasso entre os modelos de gestão e controle na Prefeitura de São Paulo: um estudo exploratório." reponame:Repositório Institucional do FGV, 2016. http://hdl.handle.net/10438/17481.

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Submitted by Helder Alves (helder.alves@fgv.br) on 2016-11-09T01:13:17Z No. of bitstreams: 1 Alves_e_Homerin_Descompasso_entre_controle_e_gestão.pdf: 2414059 bytes, checksum: 51098573ee99c35b8256a3ee2add5ecc (MD5)<br>Rejected by Fabiana da Silva Segura (fabiana.segura@fgv.br), reason: Prezado Helder. O titulo do trabalho deve ser todo em letra Maiúscula e como está no e-mail O descompasso entre os modelos de gestão e controle na Prefeitura de São Paulo – um estudo exploratório, alterar nas páginas que tem o titulo Na folha de assinaturas o a banca examinadora pra baixo deve estar alinha

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Fjällman, Emelie. "Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)." Thesis, Karlstads universitet, Avdelningen för juridik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32594.

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SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for

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

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

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HUANG, YI-TING, and 黃怡婷. "The Influence of the Human Resources of Accounting Offices on Audit Quality：Evidence from China." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4q323u.

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碩士<br>國立臺北大學<br>會計學系<br>106<br>This study investigates whether office-level audit quality in China is affected by office human resource capacity. Consistent with prior studies, this study uses the type of audit opinion, audit fee, and client’s market value (Tobin’s Q) to measure audit quality. In addition, this study uses the ratio of certified public accountants (CPAs) to total employees to measure human resource capacity. The sample includes all A-share companies listed on the Shanghai and Shenzhen Stock Exchange in 2016. The study first investigates whether a significant difference in audit

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LIU, JUNG CHEN, and 劉容溱. "The Relationship between Internal Audit Management and Government Employees’ Frauds: Case Studies in Township Offices." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/r5a67g.

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碩士<br>國立中正大學<br>會計資訊與法律數位學習碩士在職專班<br>107<br>The purpose of this study is to explore the correlation between internal audit and civil service micro-payment subsidy fraud. After the case study method and semi-structured interview method, it is found that the " small subsidy " fraud and internal audit correlation belong to the application of the principle of good faith. The business unit does not have the correct concept of powers and responsibilities and the internal audit of the internal control as the internal control; therefore, in order to reduce the possibility of small subsidy fraud cases,

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

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

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"Office Managing Partners, Non-Audit Services, and Audit Quality." Doctoral diss., 2016. http://hdl.handle.net/2286/R.I.37042.

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abstract: This study investigates the relation between the line of service (audit, tax, advisory) of Big Four office managing partners (OMPs) and both non-audit service fees and audit quality. Given that audit quality has been shown to vary across offices and because changes in office-level leadership can impact the office culture, I examine the impact of the OMP’s line of service on non-audit service fees and audit quality. I find that when an accounting firm office changes leadership to an advisory OMP, non-audit service revenues increase while audit quality suffers. This finding is consiste

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Lee, Cheng-Hsien, and 李政憲. "Office size of the Big 4 audit firm and audit quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/q7pgk6.

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碩士<br>國立臺灣大學<br>會計學研究所<br>106<br>This study examines the association between big 4 office size and audit quality in Taiwan from 2011 to 2016. This study defines the dummy variable office size by the practice office is Taipei office or not. Audit quality is measured by discretionary accruals. The results find that cases audited by Taipei office have lower discretionary accruals than other offices. It shows the Taipei office has better audit quality. Besides, exclude the samples of Taipei office, the empirical results show that the audit qualities between Hsinchu office and other office are sign

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Lin, Chan Mei, and 詹美玲. "The Implementation Power of Performance Audit for the National Audit Office in Taiwan." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/79568248887785577901.

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碩士<br>國立臺北大學<br>公共行政暨政策學系碩士在職專班<br>100<br>The book of On Reinventing Government written by Osborne and Gaebler was published in 1992, which stirred up the atmosphere of government reinvention. The ideological trend of new public administration emerged as the times require, and the governmental performance administration system was emphasized seriously, which is focus on the organization administration and resources allocation. However, the audit function of government was transferred, from the financial audits which traditionally focus on the compliance and legality of public expenses to the p

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Yu-LinLin and 林鈺麟. "A study of practice office region, audit quality, and audit fees－Why would a company use a non-local practice office?" Thesis, 2012. http://ndltd.ncl.edu.tw/handle/99278767672842068930.

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碩士<br>國立成功大學<br>會計學系碩博士班<br>100<br>This paper examines why some companies prefer to use a practice office far from their headquarters in Taiwan. It investigates the differences in audit quality and audit fees among different regions of practice offices, and also examines the distinction between local and non-local practice offices by using a sample of Taiwanese companies. 　　The results reveal that there is no significant difference in audit quality among different regions, but the audit fees are significantly higher in Hsinchu region than in Taipei, Taichuang, Tainan, and Kaohsiung regions, an

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LI, SHU-MEI, and 李淑媺. "The Association Study of The Directors' and Officers' Liability Insurance, Audit Committee, and Audit Quality." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/wwdbd2.

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碩士<br>國立雲林科技大學<br>會計系<br>105<br>This study examines the relationship between three factors: directors' liability insurance, audit committee and information disclosure. The objectives of this paper are to understand the effectiveness of audit committees, review the transparency level of the company information, and determine whether a company should transfer relevant information by D&O insurance . The results of the empirical analysis show that the stockholders of companies with audit committee and with high grading by the Information Disclosure and Transparency Ranking System (IDTRS) can mitig

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Chen, Wan-Jing, and 陳婉菁. "The Association Study of Audit Fees, Non-Audit Fees, and The Directors' and Officers' Liability Insurance." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/w83h59.

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碩士<br>國立雲林科技大學<br>會計系<br>105<br>The purpose of this empirical study is aimed to investigate the relationships within audit fees, non-audit fees, and directors and officers liability insurance (D&O) by simultaneous equations approach. Empirical examination of public listed companies between 2008 and 2015 was carried out, specifically probing into potential endogenous relationships among D&O, audit fees, and non-audit fees. The results revealed that audit fees, non-audit fees, and D&O were mutually endogenous. That is, D&O is positive with audit fees and non-audit fees. A further robust examinat

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(9873023), A. Le. "A strategy to change the audit process of the state audit office of Vietnam to align with the Australian government audit process." Thesis, 2014. https://figshare.com/articles/thesis/A_strategy_to_change_the_audit_process_of_the_state_audit_office_of_Vietnam_to_align_with_the_Australian_government_audit_process/13437176.

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"The audit process of the State Audit Office of Vietnam (SAV) has inherent limitations and weaknesses that need to be addressed in order to keep pace with the development of the SAV. This could be realized if a strategy to change the audit process of the SAV is conducted. The research aims to improve the SAV to meet international auditing standards of the Organization for Economic Cooperation and Development (OECD), using the Australian Government audit process as a direct comparison in order to identify issues in the change management processes required for the SAV to introduce Australian Gov

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TSENG, HUNG-HSUN, and 曾鴻燻. "A Study on Key Factors Affecting the Effectiveness of Performance Audit for the National Audit Office in Taiwan." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/51755889416021286733.

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碩士<br>國立臺北大學<br>公共行政暨政策學系碩士在職專班<br>105<br>Performance audit is developed in many countries, and it has become a key direction of National Audit Office(NAO). The effectiveness of performance audit is highly relevant to good governance of government. However, there are only a few literatures discussed about it. The key factors affecting effectiveness of the implementation of performance audit are not clearly verified, not to mention the relationships and importance between these factors. Therefore, the purposes of this study are verifying the key factors affecting the effectiveness of NAO's perf

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Chi-MingYang and 楊啟明. "Smart Office Audio Conferencing System Using Human-likeControl Mechanism." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/04258250025013027779.

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