Academic literature on the topic 'Audited entity'

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Journal articles on the topic "Audited entity"

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Юдинцева, Л., and L. Yudintseva. "Principles of Formation of Opinion by the Auditor on the Compliance with the Continuity of the Audited Entity." Auditor 4, no. 11 (2018): 25–32. http://dx.doi.org/10.12737/article_5bfcfe0ae06905.39738930.

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Th is article presents an algorithm for forming an auditor’s opinion at the stage of studying information about the continuity of the audited entity, taking into account the relevant consequences for the audit opinion.
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Гутцайт, Евгений, and E. Guttsayt. "Additional Tasks in the Financial Audit." Auditor 4, no. 3 (2018): 20–26. http://dx.doi.org/10.12737/12758.

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The article discusses the possibilities and ways of using the additional information obtained by the solution of the main task of the audit (assess the credibility of the audited fi nancial statements). The feasibility of solving a number of additional tasks of the audit not through the expansion requirements, but by the way of formulating requirements to the audited entity are shown.
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EGOROVA, Irina S. "Other information in the audit: Verification issues." Financial Analytics: Science and Experience 16, no. 2 (2023): 172–85. http://dx.doi.org/10.24891/fa.16.2.172.

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Subject. This article discusses the issues related to the identification of possible and actual material inconsistencies (distortions) between other information reflected in the annual report of the audited entity and its accounting (financial) statements. Objectives. The article aims to present the author-developed interpretation of this identification. Methods. For the study, I used systems, and functional and structural analyses, as well as special audit procedures. Results. Based on the analysis of the main problems of identifying possible and actual material inconsistencies (distortions)
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Egorova, I. "Checking Compliance with Laws and Regulatory Legal Acts During the Audit of the Reorganization of the Audited Entities, As Well As the Audit of Banking Transactions and Other Transactions of the Audited Entity with Credit Institutions." Auditor 9, no. 6 (2023): 22–28. http://dx.doi.org/10.12737/1998-0701-2023-9-6-22-28.

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This article continues the study begun in No. 5 of the audit of compliance with laws and regulations by auditors during the audit. At the same time, we will talk about the specifics of checking compliance with laws and regulations during the audit of the reorganization of the audited entities, as well as checking banking transactions and other transactions of the audited entity with credit institutions, for which a certain sequence of checks and an appropriate package of working documents are proposed.
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Usanovich, Ganiev Zafar. "THE EVIDENCE OF AUDITING AND IMPORTANT ASPECTS OF THE DOCUMENTATION PROCESS." International Journal Of Management And Economics Fundamental 4, no. 6 (2024): 14–21. http://dx.doi.org/10.37547/ijmef/volume04issue06-02.

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There is presented in the article the findings, sugestions and recommendations for obtaining audit evidence, the quality of the organization’s data and the financial condition of the audited entity, as well as their documentation based on international standards.
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Zatsarinnaya, Elena Ivanovna, Natalia Alexeevna Prodanova, Sergey Viktorovich Guskov, Lyudmila Viktorovna Sotnikova, Oksana Vladimirovna Kosnikova, and Inessa Makedonovna Kalyakina. "Business and the internal control system of the audited entity." LAPLAGE EM REVISTA 7, Extra-B (2021): 587–93. http://dx.doi.org/10.24115/s2446-622020217extra-b975p.587-593.

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An important section in any well-functioning company is the internal control system. As one of the functions of management activities, which determines the quantitative and qualitative assessment of the company's performance, control helps to identify vulnerabilities in the company in a timely manner. The fundamental purpose of this work is to study the internal control system and to disclose the concept of the audited entity's business from the theoretical and practical side. In the course of the study, the authors concluded that in order to build an effective internal control system, it is n
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������� and Viktoriya Kireeva. "Methodic of Assessing the Elements of Audited Entity�s Internal Control System of the Tax SystemTEM." Auditor 3, no. 3 (2017): 21–29. http://dx.doi.org/10.12737/article_58f8b2f62708e4.19058682.

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Today the problem being investigated is not enough presented in the scientific literature. The author off ers and describes developed methodic of assessing the elements of audited entity�s internal control system of the tax system, that includes 6 stages.
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Ganiev, Zafar Usanovich, and Makhburat Abduraxmanovna Yakubova. "AUDIT EVIDENCE AND IMPORTANT ASPECTS OF THE CERTIFICATION PROCESS." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 1 (2023): 132–40. https://doi.org/10.5281/zenodo.7512809.

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There is presented in the article the findings, sugestions and recommendations for obtaining audit evidence, the quality of the organization’s data and the financial condition of the audited entity, as well as their documentation based on international standards
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Hoxha Kafia, Almida. "Why is it Interesting to Study the Duration of the Relationship (Review of the Auditor and the Subject) Auditor: Audited Entity?" Interdisciplinary Journal of Research and Development 10, no. 3 (2023): 24. http://dx.doi.org/10.56345/ijrdv10n304.

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The integrity and impartiality of the reports issued by the external auditors makes the main attention to focus on their role, because they are the persons responsible for discovering the presence of errors or frauds in the financial reports of the audited entity. We are talking about the external auditors, who are the independent professionals who must give their opinion through a report on the truthfulness, sincerity and honesty of the picture presented by the audited entity's financial statements. In relation to the role they have in the fight against corruption, the scientific research met
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Lakis, Vaclovas, and Jurga Nemanytė. "Rekomendacijų reikšmė užtikrinant veiklos audito rezultatyvumą viešajame sektoriuje." Informacijos mokslai 67 (January 1, 2014): 63–75. http://dx.doi.org/10.15388/im.2014.0.3104.

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Veiklos auditas yra labai svarbi priemonė užtikrinant tinkamą kiekvienos valstybės viešojo sektoriaus funkcionavimą ir valstybės lėšų bei turto naudojimą. Galutinis veiklos audito dokumentas yra ataskaita, kurioje pateikiamos audito rekomendacijos. Jose nurodomi nustatytų klaidų ir trūkumų šalinimo būdai. Rekomendacijų įgyvendinimas yra vienas iš svarbiausių audito rezultatyvumo matavimo rodiklių.Straipsnio tikslas yra ištirti valstybinio audito rekomendacijų pobūdį ir jų įgyvendinimo problemas. Straipsnyje nagrinėjama veiklos audito mastas ir metodai, rekomendacijų samprata ir svarba, veiklos
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Dissertations / Theses on the topic "Audited entity"

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Gardlík, Peter. "Model business procesov interného auditu v banke." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203874.

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This diploma thesis deals with a model of internal audit business processes at the bank. The diploma thesis is divided into three parts logically connected, which also fulfill the objectives of this thesis. The first part is theoretical, which means that is based on expressing theoretical assumptions about the studied subject. This is followed by a practical part in which the next objective is fulfilled by the proposed model of internal audit business processes using the methodology MMABP (Methodology for Modeling and Analysis of Business Processes). The thesis ends fulfilling the last objecti
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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 proced
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Dudová, Tereza. "Správa a řízení společností (corporate governance) a její vztah ke kvalitě auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-264186.

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The Thesis is focused on the concepts of audit committee and audit quality, which are the basic control mechanisms for the quality of financial statements. The Thesis first presents the reasons and conditions for the appointment of audit committee, then follows with the legal rules applicable for mandatory audit of financial statements and presents some common definitions and measures of audit quality. Next, the new regulation for mandatory audit in the European Union is presented. The practical part of the Thesis starts with an analysis of the annual reports of the companies that are a part o
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Plant, Kato. "A workplace learning framework for developing entry-level internal audit professionals." Thesis, University of Pretoria, 2015. http://hdl.handle.net/2263/52998.

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In recent years, the need to develop professional competence in internal auditing has increasingly come under the spotlight. The main reasons for this are a growing need for competent internal auditors who can render value-adding services to a variety of stakeholders, and the need for an effective internal audit function, where internal audit competence and professionalism are regarded as determinants of internal audit effectiveness. Prior research has focused on internal audit education at a tertiary level, so research on workplace learning for internal audit auditors is limited. The IIA Rese
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Desai, Vikram G. "CHANGE IN THE INDIAN ACCOUNTING PROFESSION: THREE STUDIES RELATED TO THE ENTRY OF THE BIG FOUR ACCOUNTING FIRMS IN INDIA." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2097.

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This dissertation focuses on the globalization of audit markets. In particular, this dissertation is studying the entry of the Big Four accounting firms into India post-economic and political reforms of the early 1990s. The dissertation is comprised of three separate, but related studies. Each study appeals to prior research in accounting and related disciplines to examine the entry of the Big Four accounting firms in India. The first study appeals to audit market and economic research on incumbent pricing to examine ways in which local accounting firms in India adapted to the competition intr
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Tarrés, Font Joana [Verfasser]. "ENERGY EFFICIENCY IN ELECTRIC STEELMAKING : A DETAILED ENERGY AUDIT OF AN ENTIRE PLANT FOCUSING ON WASTE HEAT RECOVERY / Joana Tarrés Font." Aachen : Shaker, 2014. http://d-nb.info/1049379527/34.

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Проворський, В. І. "Податковий аудит суб’єктів господарювання". Thesis, 2019. http://dspace.oneu.edu.ua/jspui/handle/123456789/11305.

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У роботі розглядаються теоретичні аспекти податкового аудиту та аудиторської діяльності. Визначено сутність та особливості податкового аудиту в Україні. Розглянуто роль суб’єктів господарювання для аудиту; визначено рівень розвитку аудиторської діяльності. Проаналізовано нормативно-правову базу податкового аудиту суб’єктів господарювання. Дано оцінку ефективності податкового аудиту суб’єктів господарювання в державі. Проаналізовано зарубіжний досвід аудиторської діяльності. Запропоновано шляхи впровадження зарубіжного досвіду у вітчизняну економіку.<br>Diploma thesis deals with theoretical as
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SEDLÁČKOVÁ, Vendula. "Implementace E-Auditu do problematiky kontroly daně z příjmů právnických osob." Master's thesis, 2010. http://www.nusl.cz/ntk/nusl-50731.

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The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims of
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Cortinhas, Ana Luísa Pires. "Os relatórios de sustentabilidade e os auditores: estudo às empresas cotadas na Euronext Lisboa." Master's thesis, 2013. http://hdl.handle.net/1822/25159.

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Dissertação de mestrado em Contabilidade<br>Esta dissertação, através da perspetiva positivista, pretende analisar quais os fatores corporativos que justificam a publicação dos relatórios de sustentabilidade voluntariamente pelas empresas, bem como os fatores corporativos que sustentam a sua opção de os credibilizar. Para tal, foram realizados dois estudos, atendendo às empresas cotadas na Euronext Lisboa no final de cada exercício económico no período de 2008 a 2011. O primeiro estudo analisa quais as características das empresas que justificam a opção de publicação de um relatório de s
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YAN, SU-YING, and 顏素英. "Using Ontology to Construct Audit Data Analysis Procedures – An Example of Journal Entry Testing." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/h7r844.

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碩士<br>國立雲林科技大學<br>會計系<br>106<br>The development of auditing technology has shifted from traditional manual accounting to computerized accounting. Computer Assisted Audit Techniques improve the audit efficiency and resolve the difficulties faced by human-based audit. The Audit Data Analytics is to apply computer data analytics technology to the audit. According to the research published by FRC in 2017, if audit data analytics is properly applied, audit quality, risk analysis, transactions, and control testing can be enhanced to provide risk-based audit evidence and related information. However,
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Books on the topic "Audited entity"

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Savin, Aleksey. Tax audit. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1462565.

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The textbook discusses the theoretical foundations of tax audit, organization and methods of conducting inspections on federal, regional and local taxes of legal entities, entrepreneurs without legal entity formation and individuals.&#x0D; Meets the requirements of the federal state educational standards of higher education of the latest generation.&#x0D; For students of educational institutions of higher education studying in the economic areas of bachelor's and master's degrees.
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Kochinev, Yuriy. Innovations in the audit. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/2021345.

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The monograph examines the issues of innovations in auditing activities due to the updating of the norms of Federal Law No. 307-FZ "On Auditing" and international standards, the entry into force of a number of federal accounting standards, and changes in some norms of the Tax Code. The issues of regulatory legal regulation and organization of auditing activities in Russia, audit planning, audit procedures, and internal quality control in the audit are presented from a new perspective. The material is in full compliance with the requirements of legislative and regulatory acts on audit, accounti
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Sil'vestrov, Sergey, Vladimir Starovoytov, Vladimir Bauer, et al. Strategic planning in the public sector of the economy. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1081855.

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This collective monograph continues a series of scientific studies and publications on the problems of strategic planning, which have been carried out for several years at the Financial University under the Government of the Russian Federation with the involvement of specialists from other scientific and educational organizations. A series of research papers in 2017-2019 was devoted to the analysis of strategic development risks and the analysis of global strategic planning practice, the general methodology of strategic planning and forecasting (including in the context of ensuring Russia's ec
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Publications, United Nations, and United Nations: Assembly. Financial Report and Audited Financial Statements for the Year Ended 31 December 2014 and Report of the Board of Auditors: United Nations Entity for Gender Equality and the Empowerment of Women. United Nations Publications, 2016.

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Buckless, Frank. Phar-Mor, Inc. , Accounting Fraud, Litigation, and Auditor Liability (real Entity). Pearson Education, Limited, 2000.

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Buckless, Frank. Phar-Mor, Inc. , Accounting Fraud, Litigation, and Auditor Liability 9real entity) Solutions Manual. Pearson Education, Limited, 2000.

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Book chapters on the topic "Audited entity"

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Spellman, Frank R. "Complying with Confined Space Entry." In Surviving an OSHA Audit. CRC Press, 2020. http://dx.doi.org/10.1201/9781003127734-7.

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Agrawal, Prashant, Kabir Tomer, Abhinav Nakarmi, Mahabir Prasad Jhanwar, Subodh Vishnu Sharma, and Subhashis Banerjee. "OpenVoting: Recoverability from Failures in Dual Voting." In Electronic Voting. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-43756-4_2.

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AbstractIn this paper we address the problem of recovery from failures without re-running entire elections when elections fail to verify. We consider the setting of dual voting protocols, where the cryptographic guarantees of end-to-end verifiable voting (E2E-V) are combined with the simplicity of audit using voter-verified paper records (VVPR). We first consider the design requirements of such a system and then suggest a protocol called OpenVoting, which identifies a verifiable subset of error-free votes consistent with the VVPRs, and the polling booths corresponding to the votes that fail to
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Ungureanu, Viorel, François Fohl, Jie Yang, Oliver Hechler, Vlatka Rajčić, and Raluca Buzatu. "Recovery and Reuse of Salvaged Products and Building Materials from Existing Structures." In Springer Tracts in Civil Engineering. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-73490-8_5.

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AbstractThe recovery and reuse of salvaged products and building materials from existing structures is an essential practice in sustainable construction and environmental conservation. This process, often referred to as building deconstruction or architectural salvage, involves carefully dismantling buildings to preserve reusable materials. It offers numerous benefits, including significant environmental impact reduction, economic advantages, and historical preservation. Environmentally, it reduces the amount of construction and demolition debris in landfills, conserves natural resources by re
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"Smaller Entity Audits." In Core Auditing Standards for Practitioners. John Wiley & Sons Ltd., 2014. http://dx.doi.org/10.1002/9781118913512.ch1.

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"The Financial Reporting Entity." In Audit and Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119542414.ch3.

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"Appendix B: Understanding the Entity and Its Environment." In Audit Guide. John Wiley & Sons, Inc., 2017. http://dx.doi.org/10.1002/9781119448648.app2.

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"The Reporting Entity and Related Entities." In Audit And Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119577331.ch12.

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"Life & Health Insurance Entity Specific Disclosures." In Audit and Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119569213.app5.

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"Property and Liability Insurance Entity Specific Disclosures." In Audit and Accounting Guide. American Institute of Certified Public Accountants, 2018. http://dx.doi.org/10.1002/9781119582007.app5.

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"Interfund, Internal, and Intra-Entity Activity and Balances." In Audit and Accounting Guide. American Institute of Certified Public Accountants, Inc., 2018. http://dx.doi.org/10.1002/9781119542414.ch9.

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Conference papers on the topic "Audited entity"

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Zhao, Guoyi, Xiuchun Wang, Peng Jin, Jing Liu, Yulu Dong, and Haiqiang Zhang. "An overlapping entity relation extraction method for electricity marketing audit information." In 2024 6th International Conference on Energy, Power and Grid (ICEPG). IEEE, 2024. https://doi.org/10.1109/icepg63230.2024.10775412.

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Delinov, Emil, Daniela Orozova, and Anita Stoyanova. "Audit of the Infrastructure as an Element of Cybersecurity of a Business Entity." In 2024 23rd International Symposium on Electrical Apparatus and Technologies (SIELA). IEEE, 2024. http://dx.doi.org/10.1109/siela61056.2024.10637805.

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Lapițkaia, Liudmila. "Peculiarities Of Application Of Isa 540 In Auditing Accounting Estimates." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.39.

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The audit of the evaluation of elements of financial statements in the modern market economy, is of particular importance, while various methods can be used: statistical, mathematical, costly, profitable, etc. At the same time, the auditor often faces uncertainty when evaluating a number of elements of financial statements. When conducting audit procedures, the auditor must take into account and assess the inherent risk, as well as the degree to which the accounting estimation is subject to uncertainty, the choice and application of the method, assumptions and data in calculating the accountin
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Samostrol, Svitlana. "Peculiarities of the audit assessment of the internal control system of a business entity." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.34.

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The article defines the key issues and approaches to assessing the internal control system of a business entity during the audit of financial statements. Particular attention is paid to determining the auditor's understanding and assessment of the elements of the control environment of an entity, the problems of assessing the effectiveness of the internal control system for the implementation of management decisions. The results of the analysis show that the effectiveness of the internal control system depends primarily on the degree of its understanding by the management and owners of the ent
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Tiengtrong, W., and C. Klunngien. "Efficient Tool for Bias-Free HSE Management System Audits." In SPE International Health, Safety, Environment and Sustainability Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/220514-ms.

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Abstract Internal audits of the health, Safety, and Environment (HSE) are essential to verifying the effectiveness of HSE management processes. However, conducting HSE audits can also be challenging, especially when it comes to avoiding or eliminating auditor biases. These biases can lead to errors in audit findings, reduce the effectiveness of internal audit reports, and ultimately undermine the credibility of the entire auditing process. This paper demonstrates an innovative tool for conducting bias-free HSE audits in organizations. The Management System Verification (MSV) toolkit is a creat
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Dobrescu, Georgeta, and Daniela Popa. "The involvement of the audit in the internal control activity." In The 8th International Conference "Management Strategies and Policies in the Contemporary Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/icspm2023.41.

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The internal managerial control system is an integral and essential component of the institution's management that covers the entire activity. Internal audit in carrying out its own activity has as its main objective the assessment of internal control on each audited activity. Internal audit mainly uses, as a form of advice, the training and professional development of employees, intended to provide theoretical and practical knowledge regarding risk management and the development of the internal control system.
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Iachimovschi, Anatolie, and Rodica Cusmaunsa. "Opportunities for modernizing the financial audit quality management system in the Republic of Moldova." In 26th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy". Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/cike2022.33.

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Replacing the concept of quality control with that of quality management will not be a formality in the modernization of the quality assessment process of audit missions, as long as the management of the audit entity will assume this responsibility. And the linear approach traditionally used until now can no longer cope with the tasks of a flexible internal control system within an audit firm. The research in question is an empirical investigation to establish whether the new reforms in the field of auditing determine the performance of the audit mission in the context of the current requireme
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Chiprisean, Maria. "The impact of creative accounting on financial reporting." In Simpozion Ştiinţific al Tinerilor Cercetători. Ediţia a 22-a. Academy of Economic Studies, 2025. https://doi.org/10.53486/sstc2024.v2.27.

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Accurate financial data is essential for effective entity management; nonetheless, due to the intricacy of economic data and psychological factors, innovative accounting techniques frequently arise. This research examines the repercussions of such practices on the evaluation of an entity's true financial standing. Through literature review and analysis, key motivations for resorting to creative accounting techniques are identified, including tax reduction, regulatory flexibility exploitation, and managerial remuneration enhancement. Additionally, methods for curtailing creative accounting are
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Iachimovschi, Anatolie. "Dealing With Key Audit Matter Assertions In The Context Of Reporting Engagements." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.36.

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The objective of the study is to analyze the professional requirements related to the treatment of assertions regarding the key aspects of the audit in the context of reporting missions. During the audit missions, they must monitor whether the data collection and processing procedures are well established and permanently applied. The idea that it is the duty of the auditor to detect violations of the legislation is unanimously shared. At the same time, the auditor cannot be expected to report issues that do not belong to his competence. Mistakes in financial statements can be committed not onl
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Xiang, Rui, Weibo Li, and Hua Yan. "Research on BERT-Based Audit Entity Extraction Method." In 2021 4th International Conference on Robotics, Control and Automation Engineering (RCAE). IEEE, 2021. http://dx.doi.org/10.1109/rcae53607.2021.9638834.

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Reports on the topic "Audited entity"

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Perfit, Janine, Mariko Russell, and Jorge E. Muñoz-Ayala. Improving the Quality of Statistics in Belize. Inter-American Development Bank, 2014. http://dx.doi.org/10.18235/0009236.

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In modern public management the use of statistics for decision making is essential. Evidence-based policy, as well as results-based public management, cannot operate effectively without reliable and timely data. Likewise, without more specialized, quality statistics, the achievement of development objectives cannot be appropriately monitored, or the effectiveness of development plans evaluated. In the specific context of Belize, the importance of a well-functioning statistical system is essential to the process of economic and social development of the country. Yet, according to the evidence c
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2

Winkler-Portmann, Simon. Umsetzung einer wirksamen Compliance in globalen Lieferketten am Beispiel der Anforderungen aus der europäischen Chemikalien-Regulierung an die Automobilindustrie. Sonderforschungsgruppe Institutionenanalyse, 2020. http://dx.doi.org/10.46850/sofia.9783941627796.

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This publication based on a master thesis explores the challenges of the automotive industry regarding the European chemical regulations REACH and CLP, as well as potential improvements of the current compliance activities and the related incentives and barriers. It answers the research question: "To what extent should the compliance activities of actors in the automotive supply chain be extended in order to meet the requirements of European chemicals regulation; and where would it help to strengthen incentives in enforcement and the legal framework?“. The study’s structure is based on the tra
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