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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.
VG
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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/MBAThe 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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Williams, Brian. "Financial Accounting Standards, Audit Profession Development, and Firm-Level Tax Evasion." Thesis, University of Oregon, 2016. http://hdl.handle.net/1794/19699.
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In this study I investigate the relation between (1) country-level financial accounting standards and audit profession development and (2) firm-level tax evasion. I investigate this relation using a confidential dataset compiled by the World Bank that provides an estimate of the percent of a firm’s sales reported to the tax authority as well as information on local corruption and economic development. This database includes firms both with and without externally audited financial statements. After controlling for corruption, economic development, rule of law, and other firm, local, and country-level variables I find that firms in countries with more rigorous financial accounting standards and a more developed audit profession evade less tax and that this effect is stronger when firms have externally audited financial statements and thus are more directly influenced by the financial accounting standards and level of audit profession development in their country. These results have important implications for tax authorities and for other policy makers debating whether to dedicate scarce resources to improving their countries’ financial reporting environment.
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Kraftová, Zdeňka. "Spis auditora v praktické aplikaci." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76335.
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This thesis focuses on audit documentation in practice. The main aim of thesis is give the comprehensive requirements list on audit documentation. This include international standard on auditig, the Law on auditors and the Law on accounting. These requirements are describe on praktice example. There is include historici development in the Czech Reublic and in the word.
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Chan, Kwok-hung Paul. "Adopting ISO9000 standards as quality assurance system for an internal audit function /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19876762.
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Li, Chuntao, and 李春濤. "Two essays on auditing quality in China's audit market for listed firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.
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Stricker, Karin E. "Design and development of an internal quality audit system for AWC." Menomonie, WI : University of Wisconsin--Stout, 2007. http://www.uwstout.edu/lib/thesis/2007/2007strickerk.pdf.
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Jindřichová, Monika. "Podstata, provázanost a rozdíly externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198007.
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The goal of this diploma thesis, which is related to the nature, interconnections and differences of external and internal audit, is to bring interested persons closer to the reason for inception of external and internal audit and to define their position and importance in 21st century. Approximation of both audit's contents and going, with regard to their goals, is naturally also a part of work. A piece of work is particularly devoted to external and internal auditor's personality and thus to personal and professional demands for such profession. Not forgotten is the legal adaptation of both audits and it is explain, which audit is under more strict adaptation and why. In the thesis conclusion is located an external-internal auditor comparison summary, together with practical part with examples, that are helpful for better understanding risks of auditor profession and with such disciplines and why internal audit is confused with them.
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Bravená, Helena. "Interní audit ve společnosti ČEZ, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113211.
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The aim of this Master's Thesis is to describe an internal audit procedure in multinational company ČEZ, a. s., on the fictional sample of internal audit. The Master's Thesis is divided into theoretical and practical part. The theoretical part focuses on describing the basic concepts and processes of internal audit in general. The practical part deals with the internal audit process in a company which generate and sell electricity and heat. After studying company's documents related to internal audit was carried out fictitious internal audit. The main products of this audit are documents named Assignment of Audit and Final Report. Materials dealing with process of internal audit in this company are on high level and there wasn't any problem in performance of fictitious internal audit.
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Ling, Ran. "How Does the Nature of Accounting Standards Affect Audit Quality and Earnings Attributes?" FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3764.
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The purpose of this study is to provide evidence on the effects of the nature of accounting standards (i.e. principles- versus rules-based accounting standards) on audit quality and earnings attributes. I construct a comprehensive instrument to effectively measure rules-based characteristics in the U.S. GAAP following Mergenthaler (2011). I then construct a firm-level instrument to capture firms' reliance on principles-based accounting standards using the textual analysis approach developed by Folsom et al. (2017). Using data from S&P 500 companies during 2009-2014, I first examine whether principles- (or rules-) based standards in the FASB Accounting Standards Codification (ASC) system affect both the inputs (i.e. audit fees) and the outcomes (i.e. financial misstatements) of the audit process. The multivariate regression results show that firms applying more principles-based standards pay less audit fees but the nature of accounting standards doesn’t affect restatements. My finding suggests that auditors do consider the degree of precision and complexity in accounting standards when assessing the level of audit inputs, but audit quality is generally not compromised by the nature of accounting standards. I also investigate the influence on firms’ earnings attributes. More specifically, I examine the statistical association between firms’ reliance on principles- (or rules-) based accounting standards and the timely loss recognition (TLR) during the same sample period. Interestingly, I find that the timeliness in loss recognition is insensitive to firms’ choice of applying more principles- (or rules-) based accounting standards. The results of this study should be of interest to preparers, auditors, U.S. standards setters, and accounting researchers.
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Kroft, Karel. "Audit cloudových služeb pro malé a střední podniky." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-203958.
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Cloud computing brings to the world of information systems many opportunities but also new risks. The main one is decreased customer ability to directly control the security of information and systems, because administration responsibility passes to providers. This thesis focuses on cloud services auditing from the small and medium enterprises perspective. In introduction, this work defines information system audit terminology, characterizes cloud services and analyzes international legislation. Standardization organizations, published standards and methodologies that are widely respected in IT field are introduced. For the trust mediation in the cloud are important independent third-party audits and organizations specializing in the examination and control of cloud providers. The assumptions list is assembled on this basis to support screening process and to check, whether enterprise, service providers and services are ready for creating efficient and safe cloud system. The assumptions are applied to selected cloud service providers.
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Ozlanski, Michael Edward. "Effects of Principles vs. Rules Based Accounting Standards and Increased Audit Reporting on Investors' Perceptions of Management's Reporting Credibility." Diss., Virginia Tech, 2013. http://hdl.handle.net/10919/50564.
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The purpose of this study is to investigate how the effects of principles vs. rules based accounting standards and a potential change in the audit reporting model will affect investors' perceptions of management's reporting credibility. The Securities and Exchange Commission is currently considering the adoption of International Financial Reporting Standards, which is considered to be a set of principles based accounting standards. Whereas, U.S. Generally Accepted Accounting Principles are considered rules based. Additionally, the Public Company Accounting Oversight Board is considering a possible change to the existing audit reporting model. The audit reporting change currently under consideration would require the use of additional emphasis of matter paragraphs within the audit report to discuss areas of higher risk in the financial statements. A sample of 196 nonprofessional investors completed an on-line 2 X 2 between subjects experiment that manipulated accounting standard type and level of auditor reporting. Participants assessed direct and indirect measures of reporting credibility, obtained the experimental manipulations, and provided revised credibility assessments. Changes in credibility served as the dependent variable. The results suggest that expanded auditor reporting resulted in lower perceptions of management\'s reporting credibility. Additionally, the effects of expanded auditor reporting appear stronger under rules based accounting standards. No main effects, however, of accounting standard type were observed. These results contribute to the existing literature on accounting standard type, the information content of audit reports, and reporting credibility.Ph. D.
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Fotoh, Lazarus Elad. "The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-55337.
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There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of students; first-year civilekonom students with/without an audit education background and, final-year civilekonom accounting students with/without an audit education background (n=137). The questionnaire covered topics on; auditors’ responsibilities, audit reliability, and decision usefulness.The results of the study indicate audit education partially (at α 0.05) had an impact in reducing the AEG on the responsibilities of auditors especially on issues related to; auditors’ responsibility in maintaining accounting records, management’s responsibility for preparing the annual financial statements and auditors’ judgment in selecting audit procedures. However, audit education had no impact on auditors’ responsibilities in detecting fraud, audit reliability and reliability of financial statements, and decision usefulness. Furthermore, the limited sample size, low response rate and use of convenience sampling may affect the generalizability of the results. Additionally, the Cronbach Alpha would have been more reliable if more participants were involved.This study concludes by calling on educational institutions in Sweden to update their accounting curriculum to encompass topics related to the nature, scope, and limitations of audits based on ISA and ABL. Moreover, this study recommends the audit profession and regulators to design and implement policies aimed at improving users understanding of the nature, scope, and limitations of an audit through audit education, refresher courses and other forms of audit-user communication. This study extends previous studies on the AEG by ascertaining the role of audit education in narrowing the AEG.
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Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.
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The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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Kaizar, Libor. "Analýza výkonnosti systému managementu." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2014. http://www.nusl.cz/ntk/nusl-231514.
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In this thesis is described the analysis performance of management system. It´s all about quality management system and environmental management system. Ti describes the course of internal audit in selected company.
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Riddselius, Christopher. "Certification process of international standards in the Kenyan cut flower industry." Thesis, Stockholms universitet, Kulturgeografiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-58371.
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This thesis examines if auditors, managers and workers see certification and auditing as tools to improve working conditions in the Kenyan cut flower industry. It scrutinizes if mentioned stakeholders think that certification has been effective, since the state of working conditions of the industry were brought to attention in 2002 by academics and non-governmental organizations. The study further examines what different stakeholders see as challenges with the certification process as well as with the auditing process. The theoretical framework for the study consists of several theories from previous studies, including Gereffi’s buyer-driven value chain and Barrientos and Smith’s distinction between outcome standards and process rights. The study is partly a literature review but focus of the study is on the findings from ten semi-structured interviews. Among the stakeholder groups there was not one commonly expressed understanding on if certification and auditing had improved the working conditions. All three stakeholders emphasized some positive changes because of certification although they saw remaining challenges with for example freedom of association and increasing the level of wages to becoming living wages. The main findings in the study support Barrientos and Smith’s distinction and certification and auditing are argued not to be effective tools alone to reach improvements in the industry.
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Le, Thi Thu Huong. "Účetnictví a audit ve Vietnamu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81860.
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This thesis describes the accounting's and auditing's systems in Vietnam. The Vietnamese regulations and legilations are particularly emphased in great details as the important components of the accounting and auditing systems. On the other hand, it, also, focuses on the financial statements for the business and its audit as well as the struture of equity and types of investments for allied companies.
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Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.
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The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in terms of international standards and the czech law. The main legal standards are Directive of the European Parliament and of the Council 2006/43/EC., Act No. 93/2009 on Auditors and International Standards on Auditing. The third chapter defines the professional audit regulatory and characterizes the Code of Ethics. The fourth chapter focuses on the use of audit methods and procedures during the audit engagement. The last chapter of the theoretical basis discusses an audit documentation, as one of the possible means of proof audit trail. The last chapter of the thesis is represented by a practical part where the specific entity Zemský hřebčinec Písek státní podnik presents selected audit procedures and methods with a focus on work as an assistant of the auditor. An important part of the thesis consists of an annex that contains selected parts rather stable and normal component auditor's documentation.
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Shesterneva, Ekaterina. "Audit v Ruské Federaci - právní úprava a regulace auditorských služeb." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73689.
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This thesis describes the development process and the establishment of audit in the Russian Federation, the classification of audit activities, legislation and regulation of auditing services in Russia. Within the practical part is compared the statutory regulation of audit in Russia and the European Union.
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Riccardi, William III. "An Empirical Analysis of the Global Audit Market: International Financial Reporting Standards-Related Changes and Differences within the Big 4 Global Networks." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1440.
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Ongoing debates within the professional and academic communities have raised a number of questions specific to the international audit market. This dissertation consists of three related essays that address such issues. First, I examine whether the propensity to switch between auditors of different sizes (i.e., Big 4 versus non-Big 4) changes as adoption of International Financial Reporting Standards (IFRS) becomes a more common phenomenon, arguing that smaller auditors have an opportunity to invest in necessary skills and training needed to enter this market. Findings suggest that clients are relatively less (more) likely to switch to (away from) a Big 4 auditor if the client’s adoption of IFRS occurs in more recent years.
In the second essay, I draw on these inferences and test whether the change in audit fees in the year of IFRS adoption changes over time. As the market becomes less concentrated, larger auditors becomes less able to demand a premium for their services. Consistent with my arguments, results suggest that the change in audit service fees declines over time, although this effect seems concentrated among the Big 4. I also find that this effect is partially attributable to a differential effect of the auditors’ experience in pricing audit services related to IFRS based on the period in which adoption occurs. The results of these two essays offer important implications to policy debates on the costs and benefits of IFRS adoption.
In the third essay, I differentiate Big 4 auditors into three classifications—Parent firms, Brand Name affiliates, and Local affiliates—and test for differences in audit fee premiums (relative to non-Big 4 auditors) and audit quality. Results suggest that there is significant heterogeneity between the three classifications based on both of these characteristics, which is an important consideration for future research. Overall, this dissertation provides additional insights into a variety of aspects of the global audit market.
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Cao, Van Anh. "Spolupráce externího a interního auditu a její přínosy." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359063.
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The thesis is focused on cooperation between external and internal audit and its benefits for the selected organisation and all concerned parties. Theoretical part deals at the beginning with the history of external and internal audit in Europe, United states of America and Czech republic. Other chapters are dedicated to the definitions, mission and contribution of external and internal audit. The thesis also deals with the czech and international legislation in the field of the analyzed audit. The practical part is focused on external and internal audit in two organisations, more specifically the University of economics in Prague and company ČEZ. Those organisations were selected with the intent of making a comparison of the contribution of the audits in different institutions, when it comes to the nature of business and size.
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Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.
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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the audit expectation gap. Furthermore, this thesis introduces recommendations to eliminate the shareholders' unreasonable expectations, which is one of the reasons for the audit expectation gap in Jordan.Doctor of Philosophy (PhD)
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Šimůnková, Andrea. "Ověření účetní závěrky auditorem ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75953.
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The aim of this thesis is to analyse auditing methods, which are specified in International Standards on Auditing - ISAs, and consequently apply some of these theoretical outputs to the financial statement of a real company.
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Eglund, Amanda, and Anna Gidlund. "The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073.
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On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process has been affected by the implementation of the clarified ISAs and what effects it has given rise to. The study also aims at explaining the relationship between audit firm size and impact on the audit process. This study was conducted using qualitative methods for both collecting and analyzing data. The data have been collected using both primary and secondary data. The primary data was collected through questionnaires in order to get as many opinions as possible but interviews were conducted as well in order to get a deep insight about the subject and to make sure that the questions in the questionnaire was relevant. What emerged in this study is that both the EC and IFAC were right about the implementation of the clarified ISAs in Sweden. The auditors that participated in this study explained that the way they are doing an audit has not changed, which means that no fundamental changes have occurred in the audits. However, the auditors have experienced some changes in the audit process, for example an increased amount of requirements on documentation and a more complicated and time consuming auditor’s report. How much the audit process has changed differs depending on the size of the audit firm. Generally, the impact on the audit process at the “big four” are less than it is on small audit firms due to the fact that many of the “big four” have worked with ISA before. Overall, the auditors have experienced that the implementation of the clarified ISAs have meant an increased cost for doing audits, in the form of updates in audit methodologies, educations and more procedures to perform. However, the auditors have not experienced that the audit quality has increased due to this. This means that the costs for an audit have increased while the quality remains the same.
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Simons, Rowena Chrystal. "An exploratory analysis of quality management audit findings at a nuclear power station." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2382.
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Thesis (MTech (Quality))--Cape Peninsula University of Technology, 2016.The quality assurance role is an essential function in high risk industries such as the nuclear power industry where process failures can potentially have catastrophic results. As part of mitigating the risk inherent in such industries, the need for reliable quality assurance cannot be over-emphasised. Underpinning a reliable quality assurance function, lies the need for effective identification of risk; as well as effective decision making processes by competent auditors. A nuclear quality assurance (QA) department has noted an increase in the variability of its audit outcomes, which has resulted in the value of the audit process being questioned by various stakeholders. The research endeavoured to: explore and describe the practice amongst auditors when rating audit findings; potentially identify reasons for inconsistencies amongst auditors when rating findings; and provide recommendations to improve both the consistency amongst auditors when rating audit finding and the overall performance of the audit process. An exploratory study using the Delphi technique was adopted to enable multiple iterations of qualitative and quantitative data collection and analysis, mimicking elements of a sequential exploratory strategy.
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Gasnier, Camille. "Gouverner le social par les normes transnationales ? Audit, gestion des risques et conditions de travail en entreprise." Thesis, Paris Sciences et Lettres (ComUE), 2018. http://www.theses.fr/2018PSLEH029.
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Cette thèse explore l’émergence d’un régime de gouvernement des conditions de travail par les normes transnationales, les normes ISO. Celles-ci sont des instruments de gestion, qui proposent des principes visant l’optimisation du fonctionnement des organisations, en même temps que des instruments de régulation des marchés, que les organisations doivent respecter pour accéder à certains marchés. Si la normalisation s’est longtemps cantonnée aux domaines techniques, notamment en raison des résistances d’organisations intergouvernementales et gouvernementales qui sont défavorables à son investissement du champ social, plusieurs normes internationales relatives aux conditions de travail sont en cours d’élaboration. Cette thèse explore les enjeux de l’élaboration de ces normes. Elle est fondée sur une enquête ethnographique, menée par observations et entretiens, auprès des entreprises utilisatrices de référentiels de gestion sur les conditions de travail, auprès d’auditeurs certifiant les entreprises sur ce sujet, et auprès d’organismes nationaux et internationaux de normalisation. L’étude de ce « dispositif de gestion » souligne l’intégration des problématiques relatives à la prévention des atteintes à la santé et à la sécurité des travailleurs dans des matrices de management et de gestion des risques. L’émergence de ces formes de gestion renvoie à la nécessaire auditabilité des organisations : celles-ci doivent s’organiser pour maitriser les risques de tous ordres et être en mesure de rendre des comptes sur cette maitrise. L’audit joue ainsi un rôle clé dans l’émergence de cette nouvelle forme de gouvernement des organisations fondées sur le marchéThis dissertation aims at understanding how transnational social standards – ISO standards - give rise to a new form of government of working conditions. ISO standards are management tools, as they advise organisations on performance improvement. They also play a part in performing a global market economy, as certifications on ISO standards may be required to access markets. Historically, standardization focused on technical specifications on products. Although for a long time intergovernmental and governmental organisations refused social standardization, claiming ISO was not the relevant organization for that purpose, several international social standards are currently under development. This dissertation studies the issues at stake in social standardization. Our ethnographic inquiry is based on observations, interviews and surveys, conducted with companies using social standards, with certifying bodies and with standardization bodies. It analyzes the genesis of audit society on occupational safety and health, and underlines how standardization merges occupational safety and health in risk management systems. It contributes to make organizations accountable : they are turned “upside down”, with internal control systems devoted to external control. Audit plays a central part in the institutionnalization of a market based regulation of organizations on occupational safety and health
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Banaga, Abdelgadir. "The development of the role of the external auditor and audit practice : empirical analysis and a 'discourse experiment' in an Islamic setting." Thesis, University of Bath, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334091.
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Ciprovská, Jana. "Právní úprava auditu v České republice a mezinárodní harmonizační procesy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10541.
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The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.
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Abdel-Qader, Waleed. "An evaluation of the International Auditing Standards and their application to the audit of listed corporations in Jordan /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030718.114033/index.html.
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Thesis (PhD) -- University of Western Sydney, 2001."This thesis is submitted in fulfillment of the requirements for the award of the degree of Doctor of Philosophy, School of Accounting, University of Western Sydney" Includes bibliographical references.
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Jedidi, Imen. "Contribution à la compréhension de l' "Expectation gap" en audit." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090020.
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L’écart entre ce que le public attend de la part de l’auditeur et ce que ce dernier pense réaliser est connu sous le vocable d’ « expectation gap ». Cette recherche a pour ambition de contribuer à la compréhension de ce phénomène. Nous appréhendons l’ « expectation gap » dans ses dimensions discursive et normative. Ceci nous conduit à poser les deux questions de recherche suivantes : - Comment et pourquoi le concept d’ « expectation gap » a-t-il émergé dans le discours de la profession d’audit ? - Quel est le rôle des normes d’audit dans la réduction de l’ « expectation gap » ? Notre démarche méthodologique, qui s’inscrit dans le contexte français, comporte trois phases : une étude documentaire longitudinale, une enquête fondée sur des entretiens et l’étude du cas de la norme NEP 705 « Justification des appréciations ». Elle permet de montrer que le concept d’ « expectation gap » a été introduit en France dans les années 1990 sous l’impulsion d’institutions européennes et internationales. L’ « expectation gap » est utilisé dans les discours comme une excuse permettant aux auditeurs d’échapper aux accusations du public et de conserver leur statut et leur position sur le marché. De surcroît, les normes d’audit en France non seulement ne permettent pas de réduire l’ « expectation gap », mais jouent au contraire un rôle légitimantThe « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap phenomenon by examining the following research questions: How and why the concept of «expectation gap» has emerged in the discourse of the audit profession? And what is the role of auditing standards in the reduction of the expectation gap? We address these questions within the French context using a methodological approach that consists of three phases: a longitudinal documentary study, a survey based on interviews, and a case study of the standard NEP 705 «Justification of assessments». We find that the concept of «expectation gap» was introduced in France in the 1990s under the influence of European and international institutions. We also find that the expectation gap is used in discourses as an excuse allowing auditors to escape public accusations and maintain their status and position in the market. Finally, we find that auditing standards in France not only don’t reduce the expectation gap, but actually play a role in legitimizing it
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Aamir, Suhaib, and Umar Farooq. "Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45172.
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Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. For long, auditing has been discussed in different studies and research areas but mostly in association with publicly listed companies. Less attention has been paid to the relationship of auditors and clients as far as clients in SMEs are concerned. In any country around the globe, SMEs are of major contribution in terms of backing the economy, giving it both the boost and the stability, as they collectively form the major chunk of the economy. If we specify our study to the SMEs in Sweden, then 99% of the enterprises in Sweden represent the SME sector; in addition they employ around 60% of the manpower. Based on these facts, and due to less attention given to auditor-client relationship in terms of SMEs, instead of; we have directed our concerns towards the study of effects of auditor-client relationship on audit quality in SMEs in this particular research study. In this study, we have opted for qualitative research with semi-structured interviews to be used as the tool for data collection. Interviews were conducted with two different groups of interviewees, one group representing the auditors and the other group representing the client-firms (SMEs). A total of seven interviews were conducted in order to strengthen and validate the results for our research question. Due to the limitations of this study, mostly in terms of cost and time, samples were selected from Umeå, Sweden. The data interview structure, data analysis and discussion, and conclusions were all made based on existing theories summarized in the theoretical review of this study. The results of this study suggests that (1) long-term audit tenure is beneficial for the audit quality if certain risk factors like risk of auditor independence and risk of developing complacency are controlled; and (2) factors such as NAS, industry specialization, knowledge and experience of the auditor, internal control in the client-firm, professional ethics, proper audit plan, providence of unbiased information by the client, and appointment of the auditor by the client-firm itself enhances the audit quality.
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Layerová, Jana. "Průběh auditu z pohledu auditované účetní jednotky." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114535.
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This thesis called "The audit from the perspective of the audited entity" is focused on the audit, but from a different point of view than most of the specialized publications about audit. It is possible to divide the thesis into two parts. In the theoretical part, there is explained the issue of audit from the historical view, which is followed up with the legislation and professional treatment. Briefly there are mentioned the International Standards On Auditing, that have gradually replaced nowadays invalid Czech Auditing Directives. At the end of the theoretical part, the whole audit procedure is processed in details. The main emphasis is put on the moments, which affected the audited entity in the meaning that it is necessary its active cooperation with auditor, for example communication with auditor during the contract for audit, providing of various background materials for audit or negotiations of management with auditors during the audit. In the second, practice, part of this thesis the theory is put into practice in the real existed entity NÁBYTEK a.s.. The main goal is to map the audit of NÁBYTEK a.s. from the perspective of the audited entity, not from the view of auditor or auditor's company.
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Martinů, Petr. "Aspekty účetního auditu v EU a ČR a jejich dopady na firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221469.
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This master’s work summarises main implementation principles of accounting audit in the Czech Republic with context of European Union. Work explains status and role of auditors in society, general demands on accounting audit, the way of their control and fulfilling. Also contains suitable recommendations for Czech auditors.
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Abidin, Shamharir. "Audit market concentration and auditor choice in the UK." Thesis, University of Stirling, 2006. http://hdl.handle.net/1893/119.
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Auditing has an important role in the corporate governance process and is essential in ensuring confidence in the reliability of financial information. It is important to understand the reasons why, given the costs involved, companies change their auditor and choose a particular level of audit assurance. To date, however, only a limited number of studies on auditor choice issues are available, especially in the UK setting. Further, since the downfall of Andersen, the audit market environment has changed significantly, creating a new audit environment to be researched. In light of these recent developments, the objectives of this thesis are to address both concentration and auditor choice issues. It is divided into two separate but interrelated parts. The first part of this thesis provides evidence on audit market concentration in the UK domestic listed company market from 1998 to 2003. The effect of Andersen’s demise on both audit market concentration and audit fees is examined. Using four different size measures (number of audits, audit fees, clients’ total assets and sales), three measures of concentration are calculated. Results show that the UK audit market has now clearly surpassed the tight oligopoly threshold and, despite auditing significantly fewer clients in 2003 than in 1998, the B5/4 managed to increase their fee dominance. In particular, the decline in B5/4 ‘number of clients’ market share was mainly due to their lower share of the newly-listed companies audit market. On the other hand, the slight increase in B5/4 audit fee market share was due to the net impact of leavers concentrating the B5/4 share and joiners diluting it. Voluntary switches to/from the B5/4 had a relatively small impact on B5/4 market share for both measures. Following Andersen’s acquisition by Deloitte & Touche, market levels of audit fee and audit fee rate (audit fee scaled by total assets) have increased markedly, suggesting that more audit effort is being expended as a way to restore confidence about audit quality after the damage caused by Andersen’s alleged misconduct. The acquisition has also contributed to a further increase in ‘audit fee’ market concentration for the 4-firm concentration ratio (CR4) and in the overall Hirschman-Herfindahl Index measure. Although, Deloitte & Touche gained significant market share in terms of both audit fees and number of audits through its acquisition of Andersen, it is PricewaterhouseCoopers that continues to hold the largest market share. Deloitte & Touche retained 93 former Andersen clients (74%), 21 (17%) moved to another B5/4 auditor and 11 (9%) chose a non-B5/4 firm. While former Andersen clients paid higher audit fees, in aggregate, the increase was, perhaps surprisingly, less than for the market as a whole. At the industry level, the B4 firms dominated all sectors, the highest non-B5/4 market share in any industry being just 8%. In 2003, PricewaterhouseCoopers was the leader in 18 out of 34 sectors. The second part of the thesis is divided into two separate studies – auditor change determinants and new auditor selection determinants. These studies use a sample of non financial auditor change companies to test logistic regression models of the determinants of auditor change and new auditor selection. The determinant variables include auditee, auditor and audit characteristics. This part also examines the sensitivity of results to alternative functional forms of the basic model specification. Two definitions of auditor quality – brand name auditor and specialism, are employed. Internal governance issues such as audit committee independence, the duality of chairman/CEO as well as the size/quality of the incumbent auditor were found to be significant determinants of auditor change. Expected future growth in the company, rather than past growth, and audit fee reduction were positively related to audit change probability. Result also suggests that companies changed auditor to improve the perception of auditor independence. By contrast, in the new auditor selection models, corporate governance variables did not appear to be important in determining a different quality (brand-name) auditor. Only the chairman/CEO duality variable was weakly and negatively significant, suggesting that duality is associated with a change to a lower quality auditor. Growing companies are more likely to change to a brand name auditor, consistent with the inability of smaller firms to provide services across an international market. Contrary to agency theory predictions, the results show that a company experiencing increased leverage is less likely to choose a B5/4 auditor, suggesting that B5/4 auditors are being selective in avoiding risky clients. Higher audit fees are paid to new auditors by companies that changed from non-B5/4 to B5/4, reflecting a B5/4 fee premium. However, the higher NAS fee result is contrary to initial expectations. Typically, far fewer variables were significant in the models with audit quality proxied by industry specialism. For the specialism models based on audit fee market share, there is counter-intuitive evidence that a company with a large number of subsidiaries is less likely to move to a specialist auditor from a non-specialist. New specialist auditors were more likely to be preferred when a company experienced an increase in current accruals or a reduction in leverage. In general, the results for these models were less strong and were dependent upon the specialist definition adopted. Finally, the thesis provides evidence that the choice of time variant model (ex-ante, contemporaneous or ex-post) made no significant difference to the overall results. The one exception concerns the ‘growth’ variable, where companies are found to change auditor in anticipation of future growth, rather than as a response to past growth. Further, the use of alternative proxy variables does not greatly influence the regression results. One important exception to this general observation concerns the brand name proxy. When brand name was defined as tier12 (to include Grant Thornton and BDO) the significance level was improved in all models. This suggests that, to some degree, Grant Thornton and BDO are viewed as quality service providers closer in quality to B5/4 than to other smaller audit firms.
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Macourková, Eva. "Kvalita externího auditu a vliv výběru auditora na kvalitu auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264580.
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The thesis deals with audit quality and auditor selection. These can indeed have a significant effect on audit quality. The introductory chapters of the thesis describe a quality in general form. It offers a basic characteristic of audit and auditor. It is deal with a legislative framework, necessary standards and another regulation of audit quality. Subsequently, it explains control system of audit quality in the Czech Republic and it describes watchdog bodies in the Czech Republic. After that the publication of Federation of European Accountants (FEE) from 2013 is analysed and criteria are presented. These criteria proceed from survey of FEE and determine the auditor selection. In conclusion it deals with application of discovered information on the individual practical examples of application for execution of audit or other audit services. This achieved information is used to create a sample form. This sample form of application for execution of audit could serve to improve of audit quality in the first stage of auditor selection. The ISO standards, book of Audit and the FEE publication are the main information source for the thesis.
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Stahn, Sérgio Paulo. "Estudo exploratório da falta de qualidade nos trabalhos de auditoria independente." Pontifícia Universidade Católica de São Paulo, 2005. https://tede2.pucsp.br/handle/handle/1746.
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ABSTRACT Having the objective to analyze the reasons for the lack of quality in the independent audit work, the conceptual aspects and related norms are shown as well as the quality of its practical application in the independent audit. The credibility of the independent audit depends on the making of quality work observing the norms of auditing and the professional ethic, being that, in several cases shown it was observed the lack of the independent auditor s credibility in Brazil and abroad. In Brazil, the independent auditors, in the real state market ambiance, are registered and observed by the Securities Commission (CVM) that, fulfilling its function, holding inquests into verifying irregularities in the execution of the jobs and issue of the opinion. These inquests, obtained in the site of the CVM, served as source of research to verify the reasons for the lack of quality in the auditing work made in Brazil. This analysis concluded that the lack of planning and the application of the mandatory procedures, the incomplete documentation on the jobs done and the absence of an accountancy system and internal control were in the demonstration the less kept norms. The professional auditing norms were broken, especially in relation to the fees, characterizing also the violation of the Professional Ethics Code. In this sense the lack of quality can also be explained by the agency theory, which deals with the conflict of interests of the stockholders and administrators, when the administrators subordinate the independent audit. On the other hand from the Sarbanes-Oxley Act was searched in the, United States and other countries, strengthen the control over the auditor s job as well as rescue the credibility lost in several widely broadcasted cases. In Brazil, the conjoint work of the CVM, the Federal Accounting Council, the Brazilian Central Bank and the Independent Audit Institute of Brazil (IBRACON), for the improvement of quality on the audit jobs and technical enhancement of the professionals is appointed as form of rescue of the credibility of the same. In this context are included on the continued education program, the external review of quality by the pairs, the technical qualification program, and the switching of the independent auditors, the separation of the auditing and consulting services and the internal quality control.
Com o objetivo de analisar os motivos da falta de qualidade nos trabalhos nos trabalhos de auditoria independente, apresentam-se os aspectos conceituais de auditoria e normas relacionadas, bem como de qualidade e sua aplicação prática na auditoria independente. A credibilidade dos auditores independentes depende da realização de trabalhos com qualidade, com observância das normas de auditoria e da ética profissional, sendo que, em diversos casos apresentados observou-se a perda de credibilidade de auditores independentes no Brasil e exterior. No Brasil, os auditores independentes, no âmbito do mercado de valores mobiliários, são registrados e fiscalizados pela Comissão de Valores Mobiliários - CVM que, cumprindo sua função, instaura inquéritos para apurar irregularidades na execução dos trabalhos e emissão de pareceres. Estes inquéritos, obtidos no site da CVM, serviram de fonte de pesquisa para apurar os motivos da falta de qualidade nos trabalhos de auditoria realizados no Brasil. Nesta análise concluiu-se que a falta de planejamento e de aplicação de procedimentos obrigatórios, a documentação incompleta dos trabalhos realizados e ausência de avaliação do sistema contábil e de controles internos foram as normas de auditoria das demonstrações contábeis mais infringidas. As normas profissionais de auditoria foram infringidas, principalmente em relação aos honorários, configurando também infração ao Código de Ética Profissional. Neste sentido, a falta de qualidade pode ser explicada também através da Teoria da Agência, que trata dos conflitos de interesses dos acionistas e administradores, quando a auditoria independente subordina-se aos administradores. Por outro lado, a partir da Lei Sarbanes-Oxley buscou-se, nos Estados Unidos e outros países, fortalecer o controle sobre o trabalho dos auditores, bem como resgatar a credibilidade perdida em diversos casos amplamente divulgados. No Brasil, o trabalho conjunto da Comissão de Valores Mobiliários, do Conselho Federal de Contabilidade, do Banco Central do Brasil e do Instituto dos Auditores Independentes do Brasil IBRACON, para melhoria da qualidade dos trabalhos de auditoria e aprimoramento técnico dos profissionais, é apontado como forma de resgate da credibilidade dos mesmos. Neste contexto incluem-se o programa de educação continuada, a revisão externa de qualidade pelos pares, o exame de qualificação técnica, o rodízio dos auditores independentes, a separação dos serviços de auditoria e consultoria e o controle interno de qualidade.
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Isaac, Inês Correia Simas. "Factoring sem recurso : incongruências contabilísticas." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15166.
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Mestrado em Ciências EmpresariaisAs empresas recorrem a meios de financiamento de curto prazo para fazerem face a necessidades de liquidez relacionadas com a atividade operacional. De entre esses instrumentos, o factoring apresenta-se como uma solução para a gestão mais eficiente dos fluxos de tesouraria e uma melhor performance da atividade organizacional. Contudo, este produto financeiro carece de uma uniformização de critérios quanto ao reflexo contabilístico do factoring sem recurso, nomeadamente, no que respeita às circunstâncias em que deve existir desreconhecimento de responsabilidades. Esta situação decorre, sobretudo, da diversidade das cláusulas contratuais, que aliadas à complexidade da aplicabilidade das normas contabilísticas, se traduzem em pressupostos díspares entre entidades de factoring, empresas aderentes destes contratos e entidades de auditoria. Com este trabalho pretende-se encontrar uma proposta de solução que reflita de forma plena os termos contratuais celebrados entre empresas cedentes e instituições de crédito. Concluiu-se que a solução passaria pela uniformização do clausulado do factoring com e sem recurso, através da criação de uma normativa que em caso de incobrabilidade a responsabilidade é assumida ou não pelas instituições de crédito. Recorrendo a um trabalho de projeto onde se inquiram três instituições financeiras e duas entidades de auditoria, concluiu-se que a falta de uniformidade quanto ao reflexo contabilístico do factoring sem recurso se deve às cláusulas contratuais, que muitas vezes, não admitem que os riscos e benefícios relacionados com o ativo financeiro sejam transferidos, integralmente e permanentemente, para a instituição financeira.
Companies rely on short-term financing tools in order to deal with liquidity needs, related with the operational activity. Among those tools, factoring presents itself as an essential tool for a more efficient management of cash flows and a better performance of the organizational activity. However, this financial product lacks a criteria uniformity regarding the non-recourse factoring's accounting reflex, in particular concerning in which circumstances should occur derecognition of responsibilities. This situation comes mostly from the diversity of contractual clauses, which combined with the complexity of the accounting terms translates into inconsistent assumptions between factoring companies, companies' holders of these contracts and audit entities. Thus, the relevance of the present master's final paper lies on the elaboration of a resolution proposal for this matter with the purpose of creating a solution that fully reflects the contractual terms celebrated between ceding companies and credit institutions. It was concluded that the solution would be through the uniformization of non-recourse and recourse factoring clauses with the creation of a regulation which in case of non-recovery the responsibility is assumed or not by the credit institutions. Based on a project work with three financial institutions and two audit entities surveyed, it was concluded that the lack of uniformity regarding the accounting reflex of non-recourse factoring is due to contractual clauses that often do not allow the risks and benefits related to the financial asset to be transferred integrally and permanently to the financial institution.
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Montague, Norma R. "The Effects of Directional Audit Guidance and Estimation Uncertainty on Auditor Confirmation Bias and Professional Skepticism When Evaluating Fair Value Estimates." Scholar Commons, 2010. http://scholarcommons.usf.edu/etd/3539.
Full textAbstract:
In this study, I examine the effects of audit guidance and estimation uncertainty on auditors’ confirmation bias and professional skepticism when evaluating fair value estimates. Fair value estimation is becoming more prevalent in financial reporting frameworks, and regulators warn that fair value estimation presents higher risk of material misstatement when greater judgment in estimation is involved. In addition recent evidence from the Public Company Accounting Oversight Board (PCAOB) indicates that some auditors may not be exercising sufficient professional skepticism when performing audit procedures in higher risk areas of the audit. Martin et al. (2006) suggest that it may be the audit standards themselves that orient auditors toward biased evaluation of management’s estimates, suggesting that such directional audit guidance leads to confirmation bias. Further, it is possible that because of auditors’ intolerance for ambiguity, that a greater degree of estimation uncertainty exacerbates the bias. Thus, I examine whether directional audit guidance (e.g., support management’s estimate, and oppose management’s estimate) versus non-directional audit guidance (e.g., develop own estimate) affects auditors’ confirmation bias differentially under varying degrees of uncertainty (e.g., low vs. high), and the extent to which this bias increases or decreases professional skepticism. The results show that auditors exhibit the greatest confirmation bias when they are directed to oppose versus support management’s estimate or generate their own estimate, and that this bias increases the degree of professional skepticism exercised by auditors. Further, the greatest extent of confirmation bias resulted when auditors were directed to oppose management’s estimate and estimation uncertainty was high. This study sheds light on the effects of directional versus non-directional audit guidance in the presence of uncertainty and should be informative to standard setters and practitioners as they press forward in issuing new audit guidance related to the evaluation of fair value estimates.
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Seferaj, Fuad, and Sasa Vajagic. "Löpande revision och dess inverkan på auktoriserade revisorer : En kvantitativ studie med fokus på revisionsprocess, god revisionssed, riskbedömning & kvalitet i revisionen." Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-23854.
Full textAbstract:
In conjunction with the progress of automation and digitalisation in the audit industry, the opportunities for a continuous audit have increased. There are indications that real-time updates of the audit process are becoming more common within the audit profession, which allows auditors to continuously analyse and control the audited company. Today, a clear change can be identified within the industry in the form of a more proactive audit, increased efficiency and more frequent audit and reporting. The purpose of this study is to investigate how certified public accountants in the four leading agencies in the auditing industry are affected by a continuous audit. The investigation is quantitative with a deductive approach. To test our assumptions, a survey was sent to certified public accountants belonging to PwC, KPMG, Ernst & Young and Deloitte. We use surveys to investigate whether implementation of a continuous audit affects the audit process, generally accepted auditing standards, risk assessment and quality in the audit as previous research shows. The results and conclusion of the study show that the quality of the audit has been positively affected by the implementation of a continuous audit. Specifically, the implementation of a continuous audit has improved the auditors' ability to identify essential errors in the client's accounting and reporting. Furthermore, the result indicates that auditors working in an agency, where a continuous audit has been implemented, ensure the quality of financial information in great extent. In addition, the results show that, the audit process and the risk assessment process become more continuous when implementing a continuous audit. A limitation of the study is that the sample only consists of certified public accountants in PwC, KPMG, Ernst & Young and Deloitte. A suggestion for further research is to implement a similar study with a selection of small or medium-sized audit agencies, with the aim of examining differences in relation to the size of the agencies. Another suggestion for further research is to use a qualitative method to gain a deeper insight into how certified public accountants’ reason about a continuous audit.I samband med automatiseringens och digitaliseringens framfart inom revisionsbranschen har möjligheterna för löpande revision ökat. Det föreligger indikationer på att realtidsuppdateringar av revisionsprocesser blir allt vanligare inom revisionsyrket, vilket möjliggör för revisorer att löpande följa upp och kontrollera det granskade företaget. Idag kan en tydlig förändring identifieras inom branschen i form av en mer proaktiv revision, ökad effektivitet samt en mer frekvent granskning och rapportering. Syftet med denna studie är att undersöka hur auktoriserade revisorer i de fyra ledande byråerna inom revisionsbranschen förhåller sig till löpande revision. Studien är av kvantitativt slag med en deduktiv ansats. För att testa våra antaganden har enkäter skickats ut till auktoriserade revisorer tillhörande PwC, KPMG, Ernst & Young och Deloitte. Undersökningen görs för att identifiera om implementering av löpande revision påverkar revisionsprocessen, god revisionssed, riskbedömning och kvalitet i revisionen, vilket tidigare forskning påvisar. Studiens resultat och slutsats visar att kvaliteten i revisionen påverkas positivt vid implementeringen av löpande revision. Implementeringen har förbättrat revisorernas förmåga att identifiera väsentliga felaktigheter i klientens redovisning och rapportering. Vidare indikerar resultatet på att revisorer som arbetar i en revisionsbyrå, där löpande revision implementerats, i stor utsträckning säkerställer kvaliteten i finansiell information. Resultatet visar dessutom att det framförallt är gransknings- och riskbedömningsprocessen som blir mer löpande vid implementering av löpande revision. En begränsning med studien är att urvalet endast består av auktoriserade revisorer i PwC, KPMG, Ernst & Young och Deloitte. Ett alternativ till vidare forskning är att utföra en liknande studie med ett urval bestående av små eller medelstora revisionsbyråer i syfte att undersöka skillnader i förhållande till byråernas storlek. Ett annat förslag till vidare forskning är att använda en kvalitativ ansats för att få en djupare insikt i hur auktoriserade revisorer resonerar kring löpande revision.
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Edlund, Henrik. "Reasons behind presumed low financial reporting quality (FRQ) in China." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-60385.
Full textAbstract:
China and its economic development is today something that affects us all in one way or another. Through economic expansion Chinese companies starts to be an important player on the global scene. They are getting an international competitor, co-operating with foreign companies and it has the latest year been heavily invested in by foreign financiers. Conversely, according to recent research a vast majority of the experts claims that the Chinese companies’ financial reporting disclosure holds a low quality. That these financial reports include plentiful falsified information is disturbing the market and prevents shareholders a fair and free view of the companies, it also reduces the control possibilities. Voices have been raised demanding changes to ensure a higher FRQ in the future. But to find the right actions and point out needed changes, the first requirement is finding the roots behind the presumed low FRQ. Experts’ point at different directions, comprising of nine main underlying reasons that are primarily considered affecting the FRQ in negative matters. These nine explanations will be evaluated against each other in this thesis to find out where the main focus needs to be to prevent future falsified financial statements. The nine reasons where it is claimed that China are lacking are: - Legal system -Education -Pressure -Political impact -Ownership structure -Auditing -Low Business ethics -Tax avoidance -Cost reduction This thesis finds that the main underlying reasons behind Chinese firms’ falsified financial stamen are: (1) Pressure – that influences managers and is a great incentive for earnings management. (2) Political impact – the political impact seem to have a substantial negative influence on companies FRQ. (3) Ownership structure – low transparency and hierarchal business structures appears to be biggest problems within the corporate governance. (4) Low business ethics – a too corrupt and non-moral business structure threatens the integrity of the financial reports. (5) Tax avoidance – the unwillingness to pay taxes makes many companies reduce earnings or hide sales to avoid value added tax (VAT). (6) Cost reduction – The high endeavor to keep costs down might in many cases also bring effects on the quality of disclosed material.
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Perry, Mary Barbara. "Critical care nurses' perceptions of their experience with nursing quality assurance." Thesis, University of British Columbia, 1990. http://hdl.handle.net/2429/28795.
Full textAbstract:
The purpose of this study was to describe critical care nurses' perceptions of their experiences with nursing quality assurance activities. Using an exploratory, descriptive design, data were collected in a survey, utilizing a self-administered questionnaire. A convenience sample of critical care nurses, who are members of the Canadian Association of Critical Care Nurses, was used. The results showed that these particular nurses knew what comprised the components of a nursing quality assurance program, however, their participation in these activities was low. In addition, the majority identified that the primary purpose of nursing quality assurance activities was to meet the accreditation requirements of the hospital. Finally, the results also identified that all of this particular group of nurses felt that nursing quality assurance activities involved them, and the majority felt that these activities were part of their professional responsibilities.Applied Science, Faculty of
Nursing, School of
Graduate
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Rajdl, Jan. "Vybrané způsoby substantivního testování a využití nástrojů statistiky v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198421.
Full textAbstract:
Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling methods. The range of a tested population may be too wide for testing the whole population that leads to the fact that it is necessary to select an audit sample appropriately. The thesis outlines what kind of method and technique of selection to choose and how to generalize the results obtained during the sample testing to the entire population. Besides the main aim in the form of the application of statistical tools in the audit, the thesis also focuses on a brief description of the audit history, polemic of current understanding of the term audit, professional organizations and regulations of the audit in the Czech Republic and description of individual stages of audit work (especially on a detailed analysis of a substantive testing).