Relevant bibliographies by topics / Audit standards

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

Academic literature on the topic 'Audit standards'

Author: Grafiati
Published: 4 June 2021
Last updated: 4 February 2022

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Journal articles on the topic "Audit standards"

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Aleliūnas, Irmantas, and Zenona Atkočiūnienė. "Informacijos auditas kitų audito rūšių kontekste." Informacijos mokslai 54 (January 1, 2010): 7–16. http://dx.doi.org/10.15388/im.2010.0.3178.

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Mokslininkai, analizuodami informacijos auditą, pažymi šio audito svarbą ir įvairius jo aspektus, tačiau praktinėje veikloje informacijos auditas neįsitvirtinęs. Informacijos auditas dar neturi parengtų standartų ir metodikų bei labiau panašus į mokslinę veiklą. Siekiant sukurti pagrindą legitimiai bazei, straipsnyje yra atliekamas informacijos audito pozicionavimas bendroje audito aplinkoje. Tyrimo metu įvertinamos audito rūšys, jos struktūrizuojamos ir atliekama informacijos audito bei kitų audito rūšių lyginamoji analizė pagal funkcinį ir kitus požymius.Pagrindiniai žodžiai: informacijos auditas, duomenų (informacinių sistemų) auditas, veiklos auditas, atitikimo (teisėtumo) auditas, informacijos valdymas, auditorių nepriklausomumasInformation Audit in the Context of Other Audit TypesIrmantas Aleliūnas, Zenona Atkočiūnienė Summary Information auditing requires globally applicable standards that pertain specifically to information auditing. Globally applicable standards are known in financial, performance, information systems (electronic data processing) and other types of audits. However, information audit is rather scientific than practical activity – information audit standards are not agreed yet, therefore:• minimum level of acceptable performance required to meet the professional responsibilities is not yet set out • Stakeholders and shareholders have no information concerning the work of information auditing practitionersThese problems incited the purpose of the research – to analyse relationships between information audit and other audit types and to find a basis for the concepts and standards of information audit.;
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Toy, Alan, and David C. Hay. "Privacy Auditing Standards." AUDITING: A Journal of Practice & Theory 34, no. 3 (September 1, 2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.

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SUMMARY Privacy audits are an area of auditing practice that are becoming increasingly relevant to audit firms as well as to regulators such as privacy commissioners. Privacy audit reports can be a resource for consumers and groups representing them. However, there is limited consistency between the standards applied in privacy audits when compared across different auditors and across different jurisdictions. Inconsistency of standards reduces international comparability of privacy audits, thereby lowering their potential value to the entities subject to audit, and to users of the reports. We suggest a set of fundamental principles for privacy audits drawn from recent proposals for legislative and/or policy reform by leading official bodies in the U.S. and the European Union. We apply this framework to 30 privacy audit reports issued in five countries. The results show that few conform to the proposed fundamental principles. This inconsistency limits their value and effectiveness.
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Chui, Lawrence, Oksana Kim, and Byron J. Pike. "The Effect of Audit Duality on Audit Quality." Journal of International Accounting Research 19, no. 2 (April 17, 2020): 65–89. http://dx.doi.org/10.2308/jiar-19-523.

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ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS). We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify the audit opinions for both the RAS and IFRS audits as compared to companies that engage a different firm for each audit. This potential reduction in audit quality is mitigated when the company is in a loss position. The presence of Big N dual auditors does not diminish the observed findings and, in fact, appears to translate into lower-quality RAS-based audits of financially distressed companies. JEL Classifications: M42; M48.
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Titera, William R. "Updating Audit Standard—Enabling Audit Data Analysis." Journal of Information Systems 27, no. 1 (February 1, 2013): 325–31. http://dx.doi.org/10.2308/isys-50427.

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ABSTRACT This paper highlights the emerging role of data analysis on the financial statement audit and its value throughout the audit process, particularly in providing audit evidence. It raises the issue of needed revisions to the Audit Standards, whether for public or private company audits, and illustrates how certain of the current Audit Standards inhibit the external auditors' use of enhanced data analysis and continuous auditing techniques. While this whitepaper identifies a few audit standards that could be revised in light of current technological capabilities, it does not purport to address all needed revisions. Rather, it recommends that a more in-depth analysis be undertaken to develop needed guidance, as well as a list of recommended changes to the standards.
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Deynega, V. N., and S. V. Kurakova. "PECULIARITIES OF INTERNAL AUDITOR STANDARDS DEVELOPMENT AND APPLICATION OF INTERNAL WHEN APPLYING ISA." Scientific bulletin of the Southern Institute of Management, no. 4 (December 30, 2017): 40–44. http://dx.doi.org/10.31775/2305-3100-2017-4-40-44.

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This article examines the objectives, basic principles, the procedure for developing internal audit standards (in audit organizations) when applying ISAs in the practice of the Russian audit. We analyzed the theses of the Federal rules of auditing standards which were used before 2017, and the theses of ISQC 1 «Quality control for firms that perform audits and reviews of financial statements and other assurance and related services engagements» in order to find out the difference between their requirements to internal audit standards. We considered the role of internal audit standards (in an audit organization) when building up the quality control system in consideration with ISQC and defined the basic requirements internal audit standards should meet according to quality control system conception.
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Kadous, Kathryn. "The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses." Accounting Review 75, no. 3 (July 1, 2000): 327–41. http://dx.doi.org/10.2308/accr.2000.75.3.327.

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This study investigates whether providing higher quality audits increases auditors' chances of avoiding legal liability. Negligence rules hold auditors responsible for plaintiff losses only when the quality of the audit provided fails to meet standards of care. The results of my experiment suggest that the ex post observed consequences of audit failure can affect the standards of care to which jurors hold auditors. Specifically, participants serving in the role of jurors assessed higher standards of care for auditors when the consequences of audit failure were more severe. Furthermore, when the consequences of audit failure were more severe, participants' evaluations of the auditor did not depend on the quality of the audit provided—auditors who provided higher quality audits were evaluated just as negatively as those who provided lower quality audits. In contrast, when audit failure led to only moderately negative consequences, auditors who provided higher quality audits received more favorable evaluations. These results suggest that providing higher quality audits will not necessarily protect auditors from legal liability when the consequences of audit failure are severe.
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Steele, Jonathan, Janice Duncan, and Angela Short. "An audit of anti-muscarinic drug use at the State Hospital." Psychiatric Bulletin 24, no. 2 (February 2000): 61–64. http://dx.doi.org/10.1192/pb.24.2.61.

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Aims and MethodThis paper is based on two audits carried out in 1996 and 1998 atThe State Hospital, Carstairs. Each audit looked at anti-muscarinic drug use within the hospital, in relation to approved prescribing standards issued in 1996. All patients within the hospital on anti-muscarinic drugs were identified at the timeof each audit. These prescriptions were compared with the approved prescribing standards. In the 1998 audit additional information was obtained from the case notes and the consultants, when the approved standards were not met.ResultsThe percentage of patients on regular anti-muscarinic drugs, falling outwith the prescribing standards, reduced between the two audits. However, in 1998 a small number of patients were still outwith the approved prescribing standards set in 1996.ConclusionsAn improvement in the prescribing practice of anti-muscarinics occurred following the introduction of prescribing guidelines. However, the guidelines were not fully met in the 1998 audit. This demonstrates the need for further audit and continued monitoring of anti-muscarinic prescription at the State Hospital.
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Le, Thi Thu Ha, and Thanh Thuy Pham. "Assessment of the quality of the audits of Vietnamese commercial banks financial statements." Mezhdunarodnaja jekonomika (The World Economics), no. 3 (March 1, 2021): 232–38. http://dx.doi.org/10.33920/vne-04-2103-06.

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The aim of the research is to assess the quality of the audits of Vietnamese commercial banks’ fi nancial statements in recent years. Two audit quality indicators are used in the assessment: fi rstly, the quality of the audit reports and the audited fi nancial statements; and secondly, the quality of the factors aff ecting audit quality. One of the factors aff ecting audit quality the characteristic of audit organizations such as the scale of the organizations, the level of knowledge in the fi eld of banking audit, Qualifi cations and experience of auditors, Independence of the auditor and the audit organization, Cost of the audit, Audit procedures, Audit quality control. Other factors are quality control of audit of fi nancial statement of commercial banks; communication between banking supervisors; legislative base (system of accounting standards, standards on auditing); and the eff ectiveness of the internal control system (ICS) of commercial banks. To study and assess the quality of the audits of commercial banks’ fi nancial statements, the authors conducted questionnaires, interviews on audit and study of audited accounting (fi nancial) statements. The result of the research indicates that the audits of Vietnamese commercial banks’ fi nancial statements have basically met the quality required by the current auditing standards. However, there are still some shortcomings in audit methodology and procedures, audit reports and audited fi nancial statements. The authors also suggest some measures to the audit fi rms and government bodies to improve the audit quality.
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Knechel, W. Robert. "Do Auditing Standards Matter?" Current Issues in Auditing 7, no. 2 (April 1, 2013): A1—A16. http://dx.doi.org/10.2308/ciia-50499.

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SUMMARY Properly understanding the economic role of auditing standards is an important step toward improving both audit effectiveness and efficiency. In this essay, I observe that auditing standards are most important when an auditor may have an incentive to under-audit. While this conclusion may not come as a surprise, the conditions under which standards may, or may not, have a desirable effect on audit quality are less obvious. More specifically, I present a number of observations about what standards can do: Standards can (1) compensate for the lack of observability of the audit outcome by focusing on the audit process; (2) partially mitigate the information advantage possessed by the auditor as a professional expert that might motivate the auditor to under-audit; (3) counterbalance the diversity of demand across multiple stakeholders that might drive the audit to the lowest common denominator and create a market based on adverse selection; and (4) provide a benchmark that facilitates the calibration of an auditor's legal liability in the event of a substandard audit. However, I also present a number of observations about what standards should not try to do: Standards should not (1) discourage the use of judgment by auditors; (2) limit the potential demand for economically valuable alternative levels of assurance; (3) lead to excessive procedural routine or standardization in the conduct of the audit; and (4) be set based on an enforcement agenda. In the end, standards overreach may undermine the economic value of the audit to many stakeholders and lead to fee pressure for audit firms. Hopefully, these insights can inform future debates about the level and types of standards that are appropriate for the auditing profession.
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Guryel, E., K. Acton, and S. Patel. "Auditing Orthopaedic Audit." Annals of The Royal College of Surgeons of England 90, no. 8 (November 2008): 675–78. http://dx.doi.org/10.1308/003588408x318147.

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INTRODUCTION Clinical audit plays an important role in the drive to improve the quality of patient care and thus forms a cornerstone of clinical governance. Assurance that the quality of patient care has improved requires completion of the audit cycle. A considerable sum of money and time has been spent establishing audit activity in the UK. Failure to close the loop undermines the effectiveness of the audit process and wastes resources. PATIENTS AND METHODS We analysed the effectiveness of audit in trauma and orthopaedics at a local hospital by comparing audit projects completed over a 6-year period to criteria set out in the NHS National Audit and Governance report. RESULTS Of the 25 audits performed since 1999, half were presented to the relevant parties and only 20% completed the audit cycle. Only two of these were audits against national standards and 28% were not based on any standards at all. Only a third of the audits led by junior doctors resulted in implementation of their action plan compared to 75% implementation for consultant-led and 67% for nurse-led audits. CONCLUSIONS A remarkably large proportion of audits included in this analysis failed to meet accepted criteria for effective audit. Audits completed by junior doctors were found to be the least likely to complete the cycle. This may relate to the lack of continuity in modern medical training and little incentive to complete the cycle. Supervision by permanent medical staff, principally consultants, and involvement of the audit department may play the biggest role in improving implementation of change.
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Dissertations / Theses on the topic "Audit standards"

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Curtis, Emer Ann. "Business risk audit : a study of the relationship between audit methodology, audit practice and audit standards." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492225.

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The objective of the thesis is to study the relationship between audit methodology, audit practice and audit standards. The ambiguous nature of audit assurance and the related problematic nature of the audit evidence process are recognised in the literature. The development of proprietary audit methodologies by some of the large accounting firms represents a response to this problem. These methodologies potentially influence both audit practice and audit standards. The thesis draws on institutional theory and an analysis of the multiple roles of audit methodology identified in the literature, to build an analytical framework which facilitates an understanding of audit methodology in its social and institutional context. The introduction by some of the large accounting firms of Business Risk Audit (BRA) approaches has been documented as a major development in audit methodology in the mid1990s. This innovation represented an ambitious program of change in audit techniques and was actively promoted among clients, regulators and academics. As a significant event in the audit field, it provides an excellent opportunity to study the relationship between audit methodology, audit practice and audit standards. Two related empirical studies were undertaken as part of this thesis. First, a longitudinal case study of the implementation of the BRA in practice provided theoretical insights into the relationship between methodology and practice. Second, an investigation into the conditions, events and processes that influenced the development of new standards iil response to BRA enhanced understanding of the relationship between methodology and standards. The two studies provide an in-depth account of an important institutional event in the field of auditing. Facilitated by the analytical framework, the study serves to enhance understanding of the relationship between audit methodology, practice and standards in two key ways. First, the central development of audit methodology within the large firms is shown to be an important consideration in appreciating both the manner in which innovation in methodology emerges and potential problems arising from processes of implementation. This finding has theoretical relevance, suggesting that innovations in audit methodology and their impact on audit practice can be better understood by analysing them in relation to the different interests and sources of legitimacy of those directly involved in the development and promotion of audit firms' methodologies and the audit practitioners required to implement them. Secondly, the study highlights the potential for tension between the various roles served by audit methodologies and audit standards, whether in terms of supporting the production of assurance, profits and different sources of legitimacy for audit firms, standard setters, regulators and the profession as a whole. Theoretically speaking, the success or failure in gaining institutional acceptance for innovations in audit methodology is shown to be dependent on their impact on, and ability to satisfy, the respective (and potentially competing) business demands and professiQpal obligations assumed by/placed on actors within the organisational field of auditing.
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Hledíková, Renáta. "Nezávislý audit vybrané společnosti - spolupráce externího a interního auditora." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125037.

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This master thesis aims to characterise the role and importance of audit in business. After closer look at the definition of audit itself, the international standards and laws are examined, followed by description of each specific step of audit work. At the end of the theoretical part, the clarification of differences between external and internal audit is made, together with suggestions of possible effects of their cooperation. The main part comes after the theoretical introduction and concludes the execution of audit work in cooperation with the real auditor in the chosen company XZ, a.s. In this practical part of the thesis all the theoretical and methodological knowledge from the previous part are implemented.
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Vidová, Lucia. "Srovnání externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4589.

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Thesis is focused on comparison of two very successful professions - external and internal audit. It brings shortly view on both professions. It discusses especially review of standards, ethics rules, audit tasks and conditions for admission to profession. Primarily is thesis concentrated on conditions in Czech Republic and on ISA, because audit in Czech Republic starts abide by the International auditor's standards. Fractional part of thesis is even focused on USA standards.
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Kier, Hanna, and Marlena Lavesson. "The impact of audit standards in audit reports in Swedish listed companies." Thesis, Kristianstad University, Kristianstad University, Kristianstad University, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-6881.

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The content of the audit report is often discussed. The aim of this paper is to explain the content in the audit reports and define similarities and differences among audit reports in Swedish listed companies. The analysis is based on data collected from 757 audit reports in Swedish listed companies between 2006 and 2008, it is 98.57 percent of the total population. 

The study show that several reports deviate from the Swedish audit standards both in terms of form and content. Only a few reports contain extra information, not required by the Swedish Generally Accepted Audit Standards (GAAS). The audit report mainly deviate from the audit standard in terms length, audit firm used, audited company size and branch. We have found a number of variables that influence deviations from the audit standard; these are length of the report, extra information, language, presence of sub-headings, currency, audit firm, number of auditors, number of employees, net turnover, profit/loss, list on the Stockholm Stock Exchange and branch of the audited company.

We believe deviations due to mistakes could easily be overcome by a greater awareness from the auditors’. In order to alert auditors about problematic parts the Swedish Institute of Authorized Public Accountants (FAR) need to pay more attention to the audit reports form and content issues.

Key words: Audit report, Audit standard, Content of audit report, Form of audit report, Listed companies.


Revisionsberättelsens innehåll är omdiskuterat. Syftet med denna uppsats är att förklara innehållet i revisionsberättelser i Svenska börsnoterade bolag samt att definiera likheter och skillnader dem emellan. Analysen består av data insamlat från 757 revisionsberättelser i svenska börsnoterade bolag mellan 2006 och 2008, vilket motsvarar 98.57 procent av den totala populationen.

Studien visar att flera revisionsberättelser avviker från den Svenska revisionsstandarden (RS) både i förhållande till formalia och innehåll. Endast ett fåtal innehöll extra information som inte är obligatoriskt i förhållande till RS. Revisionsberättelserna skiljer sig främst åt i fråga om dokumentets längd, revisionsfirma, bolagsstorlek och bransch tillhörighet.    Vi har hittat flera variabler som påverkar avvikelser från RS, dessa är längd, förekomsten av extra information, språk, förekomst av underrubriker, valuta i årsredovisningen, revisionsfirma, antal revisorer, antal anställda, omsättning, vinst/förlust, lista på Stockholms börsen och bransch tillhörighet.

Vi tror att avvikelser beroende på misstag lätt kan korrigeras genom ökad medvetenhet av revisorerna. För att uppmärksamma revisorerna på problematiska delar borde bransch organisationen för revisorer (FAR) tydligare fokusera på revisionsberättelsens formalia och innehåll.

Nyckelord: Revisionsberättelse, Revisionsberättelsens innehåll, Revisionsberättelsens formalia, Börsnoterade bolag.


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Smola, Martin. "Audit aplikačních systémů." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10378.

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This thesis is concerned with audit of application system in copany MCR Technology s.r.o., identification of problem areas and following suggestion of possibilities in solving problems, which were identified pursuant to realized audit. First part is focused on general definition and characteristic of audit with view to his goals, mission and effective realization. Then is thesis concerned with audit of information systems, where are defined instruments and methodics for IS audit realization. Second part is focused on audit of application system in company. Audit involves selection of relevant application control form COBIT methodics and their modification for conditions of small copany. After it follows realisation of audit base on select control, summary of audit finding in audit report and indentification of problem areas. The subject of the third part is draft of solutions of problem areas in application system which were identified pursuant to audit.
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Dang, Thu Trang. "Porovnání vybraných ISA a národních auditorských standardů ve Vietnamu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-71973.

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This thesis describes the International Standards on Auditing (ISA) and the Vietnamese national Standards on Auditing (VSA), their genesis and current situation. The thesis presents a development of the audit in Vietnam, it's present situation and expected progress. The research refers to a survey. The aim of this survey was finding out the opinions and attitudes of Vietnamese's auditors to ISA and VSA.
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Šašková, Lucie. "Audit účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10465.

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The aim of this thesis is clarification of the importace of financial statement audit, characterization of the auditor's procedure and presentation of a possible fulfillment of these theoretical outputs based on the financial statement audit of a real company.
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Vašíčková, Lucie. "Přínosy externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193171.

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The thesis deals with external and internal audit and is mainly focused on the benefits of both audits. The historical evolution, the definition and nature of external and internal audit are gradually introduced in the theoretical part. There are also featured the Czech and international legal regulations of both audits. The relationship between external audit and accounting is described, and then in the case of internal audit, it is the relationship between internal audit and internal control. One entire chapter is devoted to the comparison and partnership of the external and internal audit. In the practical part three companies, which are obliged to do external audit and which have also created an internal audit department, are presented. The attention is paid to the information about both audits that are published in the company annual reports. The benefits of external and internal audit are described from the perspective of the company and the users of audit results.
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Tesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.

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The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Carreiro, Marta Vasco. "The state of the art of internal audit activity in Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/2772.

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Mestrado em Gestão/MBA
The purpose of this study is to better understand the expanding scope of internal auditing practice in Portugal and how is it comparing with the global results of the Common Body of Knowledge 2006 (CBOK) study developed by The Institute of Internal Auditors Research Foundation (IIARF). For the internal audit community, it is important to be aware of how is the current status of the internal audit activity in Portugal and in particular how is ranked with the global results; moreover, how the Portuguese internal audit activity is in compliance with the Standards, allowing to identify shortcomings and find out how to improve it. To realise this dissertation, the database with Portuguese responses to the CBOK 2006 was given by the IIARF, where there was 84 responses considered usable. In conclusion, the internal audit in Portugal is relatively young, as about half of the responses had implemented the internal audit activity (IAA) for less than 10 years; although it seems that is a general tendency from the global results and also the French case. On the topic of the use of the Standards, all Portuguese respondents have an opinion similar to those at a Global level, (being similar to the Spanish respondents opinions) where more than three quarters stated that use the Standards in whole or in part. In particular to the Quality Assurance and Improvement Program, only around a sixth of the Portuguese and Spanish respondents may use the statement that their activities are "conducted in accordance with the International Standards for the Professional Practice of Internal Auditing"; but it diverges from for the Global results as its percentage is around the double. Regarding the Performance Standards there are significant differences in the responses given by Portuguese CAEs on Standards 2100, 2500 and 2600, comparing with the results reported at Global level. Significant differences where also found on the topics such as the IAA's relationship within the Organization, the relationship with the Audit Committee, the governing documents in the Organization and the Continuing Professional Development.
Esta dissertação pretende descrever o alargamento do âmbito da actividade de auditoria interna em Portugal e como a mesma se caracteriza em comparação com os resultados globais do estudo Corpo Comum de Conhecimento 2006 (CBOK), desenvolvido pelo The Institute of Internal Auditors Research Foundation (IIARF). Para a comunidade de auditoria interna, é importante estar consciente de como actualmente se caracteriza a actividade de auditoria interna em Portugal e, em particular, como a mesma se compara com os resultados globais, nomeadamente, quanto à sua conformidade com os Standards, permitindo identificar as áreas que necessitam de melhorias e como desenvolvê-las. Para a realização desta dissertação, a base de dados com as respostas portuguesas ao CBOK 2006 foi cedida pela IIARF, na qual 84 respostas foram consideradas utilizáveis. Concluiu-se que, a auditoria interna em Portugal é relativamente jovem, uma vez que cerca de metade das respostas indicou que a actividade de auditoria interna tem menos de 10 anos; no entanto, afigura-se estar em linha com a tendência dos resultados globais e também com o caso francês. Relativamente ao uso dos Standards, os inquiridos portugueses têm uma opinião semelhante à dada quer ao nível global quer em Espanha, onde mais de três quartos declararam que usam os Standards, no todo ou em parte. Em particular, relativamente ao Programa de Garantia de Qualidade e Melhoramento, apenas cerca de um sexto dos portugueses inquiridos (assemelhando-se aos dados espanhóis) podem utilizar a expressão de que "as actividades desenvolvidas pelos auditores foram conduzidas de acordo com as Normas Internacionais para a Prática Profissional de Auditoria Interna do 11A", no entanto essa proporção diverge dos resultados globais, sendo o dobro. Relativamente às Normas de Desempenho (em particular as Normas 2100, 2500 e 2600), concluiu-se que existem diferenças significativas entre as respostas dadas pelos portugueses e os resultados globais. Foram também encontradas diferenças significativas em temas como o relacionamento da AAI na Organização, o relacionamento com o Conselho de Auditoria, os documentos de governação da Organização e o Desenvolvimento Profissional Contínuo.
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Books on the topic "Audit standards"

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Ireland. Department of Finance. Internal audit standards. Dublin: Stationery Office, 1992.

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(Canada), Federal Buildings Initiative. Audit standards guidelines. [Ottawa]: Office of Energy Efficiency, 2002.

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The first audit engagement: An audit technique study. [Toronto]: Canadian Institute of Chartered Accountants, 1996.

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Willborn, Walter W. O. Audit standards: A comparative analysis. 2nd ed. Milwaukee, Wis: ASQC Quality Press, 1993.

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Willborn, Walter W. O. Audit standards: A comparative analysis. Milwaukee, Wis: American Society for Quality Control, 1987.

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American Institute of Certified Public Accountants. Subcommittee on Health Care Matters. Hospital audit guide. 6th ed. New York: American Institute of Certified Public Accountants, 1987.

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Royal College of Obstetricians & Gynaecologists. Audit Committee's Working Group. Communication standards - gynaecology: Audit: surgical procedures. London: Royal College of Obstetricians and Gynaecologists, 1995.

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Board, Auditing Standards. Imposed limitation of audit scope. London: Auditing Practices Board, 1999.

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Board, Auditing Standards. Imposed limitation of audit scope. London: Auditing Practices Board, 1998.

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Gounaris, Spiros. Auditing standards and perceptions. Edited by ebrary Inc. Bradford, England: Emerald Group Publishing, 2005.

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Book chapters on the topic "Audit standards"

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Kohl, Herfried. "Special Purpose Audit Schemes and Quality Awards." In Standards for Management Systems, 365–71. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-35832-7_5.

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Hoppe, P. A. "Standards and External Quality Audit Systems." In Good Manufacturing Practice in Transfusion Medicine, 85–127. Boston, MA: Springer US, 1994. http://dx.doi.org/10.1007/978-1-4615-2608-7_10.

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Helbig, Jörg, and Jürgen Volkert. "Die EU-Öko-Audit-Verordnung (EMAS-VO) und die ISO 14001 als Fallbeispiele." In Freiwillige Standards im Umweltschutz, 102–33. Heidelberg: Physica-Verlag HD, 1999. http://dx.doi.org/10.1007/978-3-662-01130-0_5.

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Lessambo, Felix I. "Generally Accepted Auditing Standards, Audit Planning and Engagement Quality Review." In Auditing, Assurance Services, and Forensics, 41–67. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_4.

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"Government Auditing Standards-Ethical Principles and General Standards." In Audit Guide, 7–24. New York, NY: American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119533832.ch2.

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"Professional Standards." In The Fraud Audit, 15–26. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2012. http://dx.doi.org/10.1002/9781118387047.ch2.

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"AUDIT EVIDENCE." In Codification of Statements on Auditing Standards, 377–651. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119449485.ch7.

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"Appendix B: Clarified Auditing Standards and PCAOB Standards." In Audit & Accounting Guide, 177–88. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448761.app2.

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Dias, Alcina Sena Portugal, and Madalena Maria Ribeiro Magalhaes. "ISO Standards and Audit." In Organizational Auditing and Assurance in the Digital Age, 94–118. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7356-2.ch005.

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Standards are applicable to any kind of activity and could be defined, in a general way, as an activity aiming to apply an ordered system to repetitive functions that take place in the context of industry, technology, science, and economy. Auditing is deeply connected to the implementation of any standard, and this chapter aims to do its connection. Standardization can stimulate international comparability eliminating obstacles arising from some different national practices in accounting and in auditing using IFRS and ISA, in risk analysis using ERM or ISO 31000, in people's safety, in the product or in the environment. A case study about ISO 31000 in a municipality where IFRS and ISA are followed and ISO 9001, 14001, 18000 are a reality will frame this issue. ISO 26000 about corporate social responsibility will be the new future challenge.
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"Overview of Applying the Audit Risk Standards." In Audit Guide, 1–28. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448648.ch1.

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Conference papers on the topic "Audit standards"

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Duncan, Bob, and Mark Whittington. "Compliance with standards, assurance and audit." In the 7th International Conference. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2659651.2659711.

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Reusch, Peter. "New standards for project audit and the impact on existing standards for project management." In 2011 IEEE 6th International Conference on Intelligent Data Acquisition and Advanced Computing Systems: Technology and Applications (IDAACS). IEEE, 2011. http://dx.doi.org/10.1109/idaacs.2011.6072905.

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Hu, Xiaoqing. "The impact analysis of new auditing standards on audit risk." In 2014 2nd International Conference on Education Technology and Information System (ICETIS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icetis-14.2014.11.

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Beckmerhagen, I. A., H. P. Berg, S. V. Karapetrovic, and W. O. Willborn. "Auditing Supports the Integration of Management Systems in the Nuclear Industry." In 12th International Conference on Nuclear Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/icone12-49004.

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Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system in a German nuclear facility.
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Begun, A. A., and V. A. Yakimova. "PECULIARITIES OF AN AUDIT OF FORECASTING INFORMATION BASED ON INTERNATIONAL STANDARDS." In RUSSIA AND CHINA: A VECTOR OF DEVELOPMENT. Amur State University, 2019. http://dx.doi.org/10.22250/rc.2019.1.63.

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Goncharow, Alec, Matthew Mcquaigue, Erik Saule, Kalpathi Subramanian, Jamie Payton, and Paula Goolkasian. "Mapping Materials to Curriculum Standards for Design, Alignment, Audit, and Search." In SIGCSE '21: The 52nd ACM Technical Symposium on Computer Science Education. New York, NY, USA: ACM, 2021. http://dx.doi.org/10.1145/3408877.3432388.

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Granitsa, IU V. "Audit control of compliance with federal government requirements standards by educational organizations." In TRENDS OF DEVELOPMENT OF SCIENCE AND EDUCATION. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-08-2018-37.

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Shpakova, Irina Vladimirovna. "Development of the internal standard "Methods of audit and control of operations of inventories"." In Сollection of articles, chair Tatiana Petrovna Krivetskaia. Publishing house Sreda, 2018. http://dx.doi.org/10.31483/r-11203.

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The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.
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Romer, Elizabeth, Laura Watkins, Freddy Frost, and Martin Ledson. "Meeting the National Mesothelioma Audit standards in clinical practice: How achievable is it?" In ERS International Congress 2019 abstracts. European Respiratory Society, 2019. http://dx.doi.org/10.1183/13993003.congress-2019.pa3097.

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Das, Lekshmi, and Kate Williams. "The use of mobile instant messaging technology to communicate audit findings and improve standards." In Annual Congress 2015. European Respiratory Society, 2015. http://dx.doi.org/10.1183/13993003.congress-2015.pa2773.

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Reports on the topic "Audit standards"

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Smolenyak, Barbara E., Madelaine Fusfield, and Janet Stern. Defense Contract Audit Agency Audits of Contractor Compliance with Cost Accounting Standards. Fort Belvoir, VA: Defense Technical Information Center, January 1999. http://dx.doi.org/10.21236/ada375112.

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Harrison, K. E., and L. M. Worden. PNL audit report/corrective action responses of Westinghouse Standards Laboratory. Office of Scientific and Technical Information (OSTI), June 1993. http://dx.doi.org/10.2172/10176433.

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Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen, and Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.

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This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical composition. This project was conducted by the National Reference Laboratory on air quality and thiswas the first time these measurements were assessed. A major part of the project was field and laboratory audits of the ongoing PAH and metal measurements. Other measurements were briefly evaluated through interviews and available literature. In addition, the national AQ database, the expertise of local measurement networks and related publications were utilised. In total, all theseven measurement networks performing PAH and metal measurements in 2019–2020took part in the audits. Eleven stations were audited while these measurements are performed at 22 AQ stations in Finland. For the large networks, one station was chosen to represent the performance of the network. The audits included also six laboratories performing the analysis of the collected samples. The audits revealed the compliance of the measurements with the AQ Decree 113/2017, Directive 2004/107/EC and Standards of the European Committee for Standardization(CEN). In addition, general information of the measurements, instruments and quality control procedures were gained. The results of the laboratory audits were confidential,but this report includes general findings, and the measurement networks were informed on the audit results with the permission of the participating laboratories. As a conclusion, the measurementmethodsusedwere mainly reference methods. Currently, all sampling methods were reference methods; however, before 2018 three networks used other methods that may have underestimated concentrations. Regarding these measurements, it should be noted the results are notcomparable with the reference method. Laboratory methods were reference methods excluding two cases, where the first was considered an acceptable equivalent method. For the other, a change to a reference method was strongly recommended and this realized in 2020. For some new measurements, the ongoing QC procedures were not yet fully established, and advice were given. Some networks used consultant for calibration and maintenance, and thus theywere not fully aware of the QC procedures. EN Standards were mostly followed. Main concerns were related to the checks of flow and calculation of measurement uncertainty, and suggestions for improvement were given. When the measurement networks implement the recommendations given inthe audits, it can be concluded that the EN Standards are adequately followed in the networks. In the ongoing sampling, clear factors risking the trueness of the result were not found. This applies also for the laboratory analyses in 2020. One network had concentrations above the target value, and theindicative measurementsshould be updated to fixed measurements.
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DEPARTMENT OF DEFENSE WASHINGTON DC. Military Standard: Technical Reviews and Audits for Systems, Equipments, and Computer Software. Fort Belvoir, VA: Defense Technical Information Center, June 1985. http://dx.doi.org/10.21236/ada285777.

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