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Journal articles on the topic 'Audited entity'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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8

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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9

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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10

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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11

Ponomareva, Svetlana. "IMPROVE AUDIT REPORTING BY ANALYZING THE LIQUIDITY OF THE AUDITED ENTITY." VESTNIK UNIVERSITETA, no. 5 (2018): 115–19. http://dx.doi.org/10.26425/1816-4277-2018-5-115-119.

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12

Libyan, Accounting and Auditing Syndicate (LAAS). "العوامل التي تساعد على جودة خدمات المراجعة الخارجية من وجهة نظر العاملين في مكاتب المراجعة في البيئة الليبية". Studies of Accounitng Journal 1, № 6 (2024): 264–91. https://doi.org/10.5281/zenodo.15558181.

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This study aims to identify the factors affecting the quality of external audit services and analyze the concepts related to external audit quality through the audit office، the audit team، and the company being audited. The researchers collected data to achieve the study&rsaquo;s objectives by developing a questionnaire that was reviewed by specialists and experts in this field. The data obtained were analyzed using the SPSS statistical package، which revealed that there are factors that contribute to the quality of external audit services associated with th

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13

Yusupov, R. M. "Using Management Accounting Information in an Audit." SHS Web of Conferences 172 (2023): 02033. http://dx.doi.org/10.1051/shsconf/202317202033.

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An external auditor, as well as the problems of such use of management accounting information in full devote this article to the possibility of using accounting and reporting data for management when evaluating the results of an organization’s activities. In this case, the auditor has the opportunity to use the management accounting information of the audited entity in full.

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14

Schepotkina-Marinina, Elena. "Conceptual approach to conducting an audit of financial (accounting) statements." Russian Journal of Management 12, no. 2 (2024): 269–82. http://dx.doi.org/10.29039/2409-6024-2024-12-2-269-282.

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The article substantiates the need to develop an audit methodology, which includes strategies and plans, of an economic entity of any industry based on a conceptual approach, which determines the basis on the basic principles and concepts of preparing financial (accounting) reporting, including according to the rules of which jurisdiction the reporting is compiled. Particular attention is paid to the main aspects of the conceptual approach to conducting an audit of financial (accounting) statements. A matrix of conceptual foundations for the formation of a methodology for auditing a commercial

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15

Dung, Nguyen Ngoc Khanh. "Factors Affecting Risk-Based Audit and Quality Audit." Emerging Science Journal 8, no. 3 (2024): 957–71. http://dx.doi.org/10.28991/esj-2024-08-03-010.

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There are various issues that are associated with audit quality, which can often lead to audit failures. The State Audit Office of Vietnam (SAV) needs assistance in improving its audit quality. This study was conducted to provide empirical evidence about the correlation between the risks of audited entities, the competitive ability of state auditors, and audit quality. The study also seeks to establish the moderating effect of risk-based auditing on the relationship between the abovementioned factors and audit quality. The research data was collected from 221 state auditors and analyzed using

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16

Adhikari, Subash, Binod Guragai, and Ananth Seetharaman. "Market Response to Audited Internal Control Weakness Disclosures." Journal of Forensic Accounting Research 5, no. 1 (2020): 2–20. http://dx.doi.org/10.2308/jfar-19-016.

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ABSTRACT To help guard against weaknesses in internal control over financial reporting (ICFR), the Sarbanes-Oxley Act of 2002 requires certain filers to have their ICFR assertions audited. Beneish et al. (2008) show that market participants fail to react negatively to adverse ICFR audit opinions. This is puzzling because weak ICFR heightens the risk of fraud or materially misstated financial statements. Our study reexamines this issue for the time periods covered by Auditing Standard No. 2 (AS2) and Auditing Standard No. 5 (AS5). We too find no significant negative market reaction to the discl

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17

Adhikari, Subash, Binod Guragai, and Ananth Seetharaman. "Market Response to Audited Internal Control Weakness Disclosures." Journal of Forensic Accounting Research 5, no. 1 (2020): 2–20. http://dx.doi.org/10.2308/jfar-19-016.

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ABSTRACT To help guard against weaknesses in internal control over financial reporting (ICFR), the Sarbanes-Oxley Act of 2002 requires certain filers to have their ICFR assertions audited. Beneish et al. (2008) show that market participants fail to react negatively to adverse ICFR audit opinions. This is puzzling because weak ICFR heightens the risk of fraud or materially misstated financial statements. Our study reexamines this issue for the time periods covered by Auditing Standard No. 2 (AS2) and Auditing Standard No. 5 (AS5). We too find no significant negative market reaction to the discl

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18

Matta, Joelle, and Khalil Feghali. "The impact of Key Audit Matters (KAMs) on financial information quality: Evidence from Lebanon." Indonesian Management and Accounting Research 19, no. 2 (2021): 135–62. http://dx.doi.org/10.25105/imar.v19i2.7328.

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The purpose of this study is to discover the impact of Key Audit Matters (KAMs) on financial information quality and their value for Lebanese auditors. The value creation of KAMs is determined by its financial information quality, its ability to help during investment decision and its effect on the audit expectation gap. The research is conducted through a survey that was filled by external auditors who audit Lebanese banks exclusively, and are involved in the new audit report. The main results show that reporting by using Key Audit Matters adds value to the audit report from the perspective o

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19

Hay, David, and David Davis. "The Voluntary Choice of an Auditor of Any Level of Quality." AUDITING: A Journal of Practice & Theory 23, no. 2 (2004): 37–53. http://dx.doi.org/10.2308/aud.2004.23.2.37.

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We examine the choice of auditor by 380 incorporated societies in New Zealand. Incorporated societies may choose whether to be audited, and are free to choose an auditor of “any level of quality.” We measure audit quality levels, in order of increasing quality, as: (1) whether the entity chooses to be audited, (2) whether the auditor is a qualified or unqualified accountant, (3) whether the qualified accountant is an individual or a chartered accountancy firm, (4) whether the audit firm is large, and (5) whether the large audit firm is a member of the Big 5. We test whether variables represent

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20

ГУСЕВА Л.П., ГУСЕВА Л. П., ЛУКИНОВА О. А. ЛУКИНОВА О.А., and ПИСАРЕНКО Н. Д. ПИСАРЕНКО Н.Д. "FUNDAMENTALS OF THE USE OF COMPUTER TECHNOLOGY IN ACCOUNTING AND AUDITING OF FIXED ASSETS." Экономика и предпринимательство, no. 2(163) (May 9, 2024): 1113–17. http://dx.doi.org/10.34925/eip.2024.163.2.220.

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В статье представлены результаты исследования применения компьютерных технологий в учётном процессе фактов хозяйствования при использовании основных средств экономическими субъектами и их аудите. Результаты исследования могут быть реализованы в процессе организации бухгалтерского учёта и проведении аудита субъекта хозяйствования - аудируемого лица. Полученные результаты будут полезны руководителям организаций разной отраслевой направленности и форм собственности, учётных служб и аудиторам. The article presents the results of a study of the use of computer technologies in the accounting process

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21

Дымова, И., and I. Dymova. "The Use of Internal Auditors Work in Accordance with the Requirements of the ISA." Auditor 5, no. 1 (2019): 20–24. http://dx.doi.org/10.12737/article_5c419709c7ca72.90135602.

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The article presents the analysis of possible variants of application of the external auditors the results of the activities of the internal audit service from the perspective of the recommendations of the international standards on auditing. The issues of practice of Russian auditors to determine the degree of participation of internal auditors in their work are touched upon. The author's version of the test to assess the quality and objectivity of the internal audit service of the audited entity by external auditors is proposed.

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Arabyan, Knarik. "Trust As an Audit Philosophy." Auditor 6, no. 4 (2020): 39–43. http://dx.doi.org/10.12737/1998-0701-2020-39-43.

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Th e article presents the hierarchical level structure of the theory of audit and examines in detail the fi rst worldview level of audit theory, which is an audit philosophy based on trust. In conditions of uncertainty and increased risks, the category of «trust» takes on a new very important meaning. In audit activities, the relationship between the auditor and the audited entity is built on trust, which subsequently transforms into confi dence and forms an opinion regarding the reliability of the accounting (fi nancial) statements.

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23

Popova, Anastasiya. "MODIFICATION OF THE SECOND POSTULATE OF AUDITING FORMULATED BY R. MAUTZ, H.SHARAF." Auditor 10, no. 2 (2024): 3–8. http://dx.doi.org/10.12737/1998-0701-2024-10-2-3-8.

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The article discusses the second and third postulates of auditing formulated by R. Mautz and H. Sharaf, and their subsequent modification. The likelihood of a conflict of interest between the auditor and the audited entity (employees, administration, business owners) and the auditor and users of the reports is being investigated. The author comes to the conclusion that the original formulation of the second postulate of R. Mautz and H. Sharaf has lost its relevance and does not find application in modern realities, the author's vision of this postulate is proposed

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Krioni, A. E. "Detective Audit: Methodology for Assessing the Business Reliability of a Small and Medium-Sized Business Entity." Accounting. Analysis. Auditing 5, no. 4 (2018): 64–77. http://dx.doi.org/10.26794/2408-9303-2018-5-4-64-77.

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The method of private investigations is probably the most appropriate basis for the implementation of independent external control of commercial enterprises. Indeed, if we ignore the analysis of accounting documents that are perhaps the main and only source of financial activity history for the audited company, the remaining problem of forecasting business risk remains the search for unobvious, hidden from the public eyes factors of economic life of the company. In modern crisis conditions such analysis is difficult and requires new approaches for external control.Aims and objectives. The purp

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Costa do Carmo, Leonardo. "A IMPORTÂNCIA DA AUDITORIA EXTERNA PARA AS COMPANHIAS ABERTAS S/A." Revista Científica Semana Acadêmica 12, no. 252 (2024): 1–12. http://dx.doi.org/10.35265/2236-6717-252-13112.

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In Brazil, there are laws that regulate private accounting, among which Law 6,404/76 stands out, which makes it mandatory for publicly held companies to be audited. Furthermore, this law sets out everything that a public entity needs to be accounted for. In this context, it can be highlighted that this work will address this standard on this aspect, as well as highlighting the importance of Auditing for external agents to make decisions about the company, emphasizing the fundamental role of the Auditor in applying their knowledge to issue an opinion on the financial statements. Therefore, the

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Egorova, I. "Verifi cation of Compliance with Laws and Regulations During the Audit." Auditor 9, no. 5 (2023): 15–26. http://dx.doi.org/10.12737/1998-0701-2023-9-5-15-26.

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It is important when forming an auditor’s opinion in accordance with ISA 250 (revised) «Consideration of laws and regulations during the audit of financial statements» to assess compliance with the legal framework for the functioning of the audited entity in terms of their impact on the reliability of accounting (financial) statements. In this regard, the article discusses the problems of the implementation of audit procedures in this direction by considering the classification of laws and regulations according to their degree of influence on the essential indicators of accounting (financial)

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Setiawan, Nanang, Riskiyatur Rohemah, and Ismi Fitri Aulia. "Independence for Internal Auditors: Is it Necessary?" Jurnal Riset Akuntansi dan Auditing 10, no. 2 (2023): 25–34. http://dx.doi.org/10.55963/jraa.v10i2.542.

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Independence is needed to maintain the quality of audit results and the credibility of financial reports, especially for external auditors independent of clients. As for the internal auditors within the organization, is independence still necessary? This article is intended to analyze the independence aspects of internal auditors and how internal auditors, in their assignments, maintain and ensure the quality of audit results that are credible. This study uses a descriptive qualitative method with a literature study approach. The results of the analysis show that internal auditors who are in t

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Mathuva, David Mutua, Venancio Tauringana, and Fredrick J. Otieno Owino. "Corporate governance and the timeliness of audited financial statements." Journal of Accounting in Emerging Economies 9, no. 4 (2019): 473–501. http://dx.doi.org/10.1108/jaee-05-2018-0053.

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Purpose The nature of corporate governance (CG) mechanisms in an entity may influence the timeliness of the audited annual report. The purpose of this paper is to argue that the “quality” of CG in a firm has a significant association with the time it takes the audited annual report and financial statements to be released. Design/methodology/approach Using a set of 543 firm-year observations over the period 2007–2016, the authors examine whether a validated CG-Index is associated with audit report delay (ARD). The authors employ both granular as well as aggregated approaches to the analyses. In

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Sotnikova, Lyudmila. "Sales Revenue As a Key Audit Issue in Russia (Part 2)." Auditor 7, no. 3 (2021): 53–60. http://dx.doi.org/10.12737/1998-0701-2021-7-3-53-60.

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Organizations whose securities are traded with the organizers of trading in the securities market, which include public joint stock companies, are subject to mandatory audit. Th e auditor’s reports, in accordance with the requirements of International Standard on Auditing 701, issued to such organizations, must disclose key audit matters. Very oft en, auditors opt for such a key issue as “revenue recognition”. Th e article discusses situations when the choice of the topic of the key question on revenue seems insuffi ciently justifi ed, and the wording of the key questions is as identical as if

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ABDIGAMIDOV, Abzal. "Some methods of performance audit." Public Administration and Civil Service, no. 3-78 (August 29, 2021): 13–24. http://dx.doi.org/10.52123/1994-2370-2021-57.

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In this article, the author proposes a methodology for conducting an efficiency audit used by the internal audit services of state bodies. In order to effectively use the appropriate time resources to achieve the objectives of the performance audit for efficiency, cost-effectiveness, productivity, priority should be given to the analysis, evaluation of management, finance, information, public services, strategic results, the opinions of the company, the results of audits of authorized bodies, audit bodies and other information of the audited entity for a certain period. High-quality developed

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Sotnikova, Lyudmila. "Sales Revenue As a Key Audit Issue in Russia." Auditor 7, no. 2 (2021): 7–16. http://dx.doi.org/10.12737/1998-0701-2021-7-2-13-22.

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Organizations whose securities are traded with the organizers of trading in the securities market, which include public joint stock companies, are subject to mandatory audit. Th e auditor’s reports, in accordance with the requirements of International Standard on Auditing 701, issued to such organizations, must disclose key audit matters. Very oft en, auditors opt for such a key issue as “revenue recognition”. Th e article discusses situations when the choice of the topic of the key question on revenue seems insuffi ciently justifi ed, and the wording of the key questions is as identical as if

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32

EGOROVA, I. S. "IDENTIFICATION AND EVALUATION OF EVENTS AFTER THE REPORTING DATE IN ACCOUNTING AND AUDIT BY." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 3, no. 5 (2021): 135–54. http://dx.doi.org/10.36871/ek.up.p.r.2021.05.03.022.

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The article deals with the organization and methodology of the audit in relation to events after the reporting date, for which: the essence of events after the reporting date, their classification, the existing regulatory framework for accounting and auditing events after the reporting date is disclosed. The article provides an overview of the procedures aimed at identifying events after the reporting date that may affect the auditor's opinion, and describes the procedure for interaction between the auditor and the audited entity in case of identifying events that are not reflected in the acco

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EGOROVA, Irina S. "The role of legal services in the implementation of auditing activities." National Interests: Priorities and Security 19, no. 9 (2023): 1642–64. http://dx.doi.org/10.24891/ni.19.9.1642.

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Subject. This article deals with the issues of development of the legal framework for auditing. Objectives. The article aims to analyze the legal services provided to economic entities and determine the range of issues to be solved during the audit, that require seeking legal advice. Methods. For the study, I used the methods of systems, functional and structural analyses. Results. The article presents the author-developed scheme of the standard, designed to regulate the interaction of the auditor and the legal service. It also proposes measures to reorganize the legal departments of audit org

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Safonova, M. F., and V. V. Serikov. "CRITICAL EVALUATION OF LEADING AUDIT PRACTICE OF APPLYING THE GOING CONCERN PRINCIPLE." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 1 (2022): 41–49. http://dx.doi.org/10.18323/2221-5689-2022-1-41-49.

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Due to the increased degree of aggression of environmental factors accompanied by the inversion of cooperation with foreign partners, intensification of lobbying their illusory interests, inadequate attitude to our country within the international community, and, on the whole, a strongly pronounced progressing tendency for strengthening a unipolarity system of international relations, it is possible to speak about their pathogenic nature of influence on the endogenous component of the entire national economy. Considering these circumstances, today we are witnessing a serious perturbation of bu

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35

Apriellia, Djatu. "REKOMENDASI BADAN PEMERIKSA KEUANGAN UNTUK PENGUATAN TATA KELOLA KEUANGAN NEGARA YANG BAIK." Jurnal Magister Hukum Udayana (Udayana Master Law Journal) 6, no. 2 (2017): 153. http://dx.doi.org/10.24843/jmhu.2017.v06.i02.p02.

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The audit board of the republic of Indonesia (BPK) examination results in recommendations that must be followed by the public officials. Recommendations are needed for improvements in the management of financial governance. This research is normative as for the issues discussed in this research are first the follow-up monitoring arrangements on BPK recommendations and the sanctions if the recommendation is not followed by the audited entity. This legal research was conducted by examining the primary legal materials and secondary law. The results of this research show that normatively monitorin

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36

Basri, Aidel. "Supreme Audit Institution of Indonesia: Interference in it’s Independence." Asia Pacific Fraud Journal 6, no. 2 (2022): 277. http://dx.doi.org/10.21532/apfjournal.v6i2.213.

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Badan Pemeriksa Keuangan (BPK) is the Supreme Audit Institutionof Indonesia. As afull member ofInternational Organization of Supreme Audit Institutions (INTOSAI), BPK is expected to abideby INTOSAI Framework of Professional Pronouncements (IFPP). IFPPcontains three categories of professional pronouncements which are principle, standard and guidance. All of themserve as a formal and authoritative announcement of the INTOSAI members. One of the most important and fundamental IFPP’s principle is the independence of SAI. SAI can only accomplish their tasks effectively and objectively if they are i

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Pierre, Jon, B. Guy Peters, and Jenny de Fine Licht. "Is auditing the new evaluation? Can it be? Should it be?" International Journal of Public Sector Management 31, no. 6 (2018): 726–39. http://dx.doi.org/10.1108/ijpsm-08-2017-0219.

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Purpose The purpose of this paper is to study the changing relationship between auditing and evaluation. Over the past several years, supreme auditing institutions (SAIs) in a number of advanced democracies have evolved from conventional auditing institutions to becoming increasingly concerned with assisting policy change and administrative reform in the public sector; tasks that are traditionally associated with evaluation. The paper discusses the potential consequences of this development for the SAIs themselves as well as for the audited and reforming institutions and for policy-making. Des

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Shkurti, Rezarta, Elena Myftaraj, and Elsia Gjika. "Use of Financial Ratios in selecting entities for Tax Audit purposes – empirical study in Albania." WSEAS TRANSACTIONS ON ENVIRONMENT AND DEVELOPMENT 17 (April 15, 2021): 297–313. http://dx.doi.org/10.37394/232015.2021.17.30.

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Information from financial statements and reported financial ratios have long been used to detect common phenomenon such as fraudulent financial statements, earnings management, and the relation between financial ratios and the level of tax risk of an entity. The focus of this study is to research the use of financial ratios that entities declare, in the detection of the magnitude of tax avoidance. In this paper we apply a binary logistic regression to detect which financial statement ratios differentiate between tax evading and non-tax evading entities. We analyse data from 183 tax audited Al

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Soesanto, Slamet, Ni Made Artini, and Muhammad Rafi Abrar. "ANALISIS PROSES AUDIT EKSTERNAL ATAS AKUN UTANG SUATU ENTITAS IMPORTIR KOMPONEN ELEKTRONIK." REMITTANCE: JURNAL AKUNTANSI KEUANGAN DAN PERBANKAN 4, no. 2 (2023): 60–74. http://dx.doi.org/10.56486/remittance.vol4no2.408.

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Using external auditor services by business entities aims to make the financial statements presented following the actual financial condition of the entity. In addition, the urgency of using an external auditor is to ensure that there is no impropriety or discrepancy in the financial statements or information directly related to the financial statements themselves. The purpose of the research is to find out how the external auditor carries out the phase of the auditing process on the debt of the importing company that has to managed properly to bring benefits. The method used the qualitative d

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Lytton, Timothy D. "Exposing Private Third-Party Food Safety Auditors to Civil Liability for Negligence: Harnessing Private Law Norms to Regulate Private Governance." European Review of Private Law 27, Issue 2 (2019): 353–77. http://dx.doi.org/10.54648/erpl2019019.

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In many industries, companies rely on private third-party audits to monitor their suppliers’ adherence to various standards. These audits are frequently paid for by the entity being audited, which creates a conflict of interest that incentivizes auditors to reduce the burden of audits by cutting corners and inflating audit scores. This article presents a case study of food safety audits in the fresh produce sector. It explains why large commercial buyers of fresh produce rely on private third-party audits paid for by growers despite the conflict of interest, and it argues that exposing auditor

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Хахонова, Н. Н., and И. Н. Емельянова. "AUDITORS' ASSESSMENT OF THE IMPACT OF ACCOUNTING POLICY PROVISIONS ON THE ORGANIZATION OF CONTROL-ORIENTED ACCOUNTING OF THE AUDITED ENTITY." Учет и статистика, no. 1(65) (April 22, 2022): 38–47. http://dx.doi.org/10.54220/1994-0874.2022.65.1.013.

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В статье рассматриваются вопросы формирования и оценки учетной политики хозяй-ствующих субъектов в ходе проведения аудиторской проверки. Кризис национальной и мировой экономики привел к созданию отдельными аудируемыми лицами контрольно-ориентированной системы бухгалтерского учета, что обусловило возникновение ряда спе-цифических методологических и методических вопросов в теории аудита, требующих сво-его решения. В статье исследованы особенности, присущие контрольно-ориентированной системе бухгалтерского учета, и раскрыты основные аспекты формирования ее инстру-ментария. Отличительной чертой ко

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Saragih, Muhammad Rizal. "PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY." JURNAL AKUNTANSI BERKELANJUTAN INDONESIA 1, no. 3 (2018): 352. http://dx.doi.org/10.32493/jabi.v1i3.y2018.p352-371.

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The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. In

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Klychova, Guzaliya, Jamila Leontieva, Alsou Zakirova, Evgenia Zaugarova, Shaukat Khusainov, and Ildus Gimadiev. "Conducting personnel audit in compliance with international standards." E3S Web of Conferences 110 (2019): 02015. http://dx.doi.org/10.1051/e3sconf/201911002015.

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The present research studies basic principles of personnel audit, considers new requirements for auditing due to the entry into force of international standards, develops working documents for the auditor that allow increasing the efficiency of personnel audit and coordinating audit procedures with the work of the personnel at the audited company, applying general scientific methods, such as systematic approach, comparison, economic-statistical method, method of systematization and generalization of data. The article describes the main stages of the personnel audit, reveals mechanism for organ

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Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to cont

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АБЛЕНОВ, Д. О., Т. С. САРЖАНОВ та А. Д. АБЛЕНОВА. "КОМПАНИЯНЫҢ ҚАРЖЫЛЫҚ ЖАҒДАЙЫН ТЕРЕҢ ТАЛДАУ". Industrial transport of Kazakhstan, № 4(73) (15 грудня 2021): 154–65. http://dx.doi.org/10.58420/itk.2021.73.4.013.

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После проверок правильности отражения совершенных хозяйственных операций на счетах и бухгалтерских регистрах аудитору следует провести углубленный анализ финансового состояния и результатов деятельности компании. Это позволит ему более детально уяснить степень полноты и уровни достоверности соответствующих показателей, отраженных в финансовой отчетности аудируемого хозяйствующего субъекта. Шоттар мен бухгалтерлік регистрлерде жасалған шаруашылық операциялардың дұрыс көрсетілуін тексергеннен кейін Аудитор компанияның қаржылық жағдайы мен қызметінің нәтижелеріне терең талдау жүргізуі керек. Бұл

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Nur Auliya, Rishanda, and Fransisca Listyaningsih Utam. "AUDIT OPINION, COMPANY AGE, PUBLIC ACCOUNTING FIRM’S SIZE, AUDIT COMMITTEE AND AUDIT DELAY." International Journal of Management Studies and Social Science Research 07, no. 03 (2025): 78–88. https://doi.org/10.56293/ijmsssr.2025.5609.

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Audit delay is the time required for the auditor to complete the process of examining the financial statements of a business entity. This time is calculated from the final day of the company's financial recording period to the date stated in the independent audit report. This study aims to examine how Audit Opinion, Company Age, Public Accounting Firm’s Size, and Audit Committee can affect Audit Delay. Population This study uses audited company financial data, namely property and real estate companies listed on the Indonesia Stock Exchange (IDX) in the time span between 2020 and 2023. The samp

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T. O., Adelowo,, and Audu, S. I. "Impact of Internal Controls on the Liquidity Performance of Listed Companies in Nigeria." African Journal of Accounting and Financial Research 7, no. 4 (2024): 203–17. https://doi.org/10.52589/ajafr-yyafx6vp.

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The study sought to determine the impact of internal control systems on liquidity performance of listed companies on the Nigeria Securities Exchange (NSE). To achieve the objective of this study, the research specifically looked at the following objectives, several number of internal controls such as, risk management, Compliance, Internal communication and board independence and on the other hand the selected entities examine on long- and short-term solvency to properly assessed the impact of internal control on liquidity performance of companies listed on NGX. The study adopted the ex-post fa

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Fadjareni, Agustin. "Positive Accounting Theory In Predicting Accounting Choice (An Overview Of Adopted IFRS In PSAK 16 Research On The Audited Financial Statements)." STAR 11, no. 2 (2022): 68. http://dx.doi.org/10.55916/jsar.v11i2.56.

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Background of this study is the implementation of IFRS di Indonesia which is implemented since 2008. One of PSAK that have been adopted was PSAK 16. This PSAK was permited entity to choose one of the method of fair value or historical cost to measure the property, plant and equipment. The purpose of this study is to test if The Positive Accounting Theory can predict choices of fair value method or historical cost method . This study observed 52 financial statement of company that listed on BEI at 2009. Dependent variable that used in this study was firm size, institutional stock ownership, lev

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Amanzholova, Bibigul, Elena Khomenko, Alina Imansakipova, and Aisulu Kulekeshova. "Evolution of auditor’s report in the focus of sustainable development of socio-economic systems." E3S Web of Conferences 296 (2021): 06016. http://dx.doi.org/10.1051/e3sconf/202129606016.

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The article presents two focuses on the study of the evolution of the audit report. The first is the study of the audit report as an indicator characterizing the sustainability of such a socio-economic system as audit. The second is the study of the audit report as a factor contributing to the growth of trust and increase the information value of reporting for the sustainable development of both separate economic entities and socio-economic systems. The authors established a framework for the functioning of audit as a socio-economic system, which allowed assess the sustainability of this syste

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Masnun, Masnun. "GOOD GOVERNANCE DAN KUALITAS LAPORAN KEUANGAN PEMERINTAH: SUATU KAJIAN DI PEMERINTAH DAERAH PROVINSI JAMBI." EKONOMIS : Journal of Economics and Business 2, no. 1 (2018): 175. http://dx.doi.org/10.33087/ekonomis.v2i1.41.

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Good governance is essential and inseparable for every entity today. Good governance becomes one of the foundations in decision making for stakeholders to assess the performance of government both at the central and in the region. This study uses descriptive analysis method to see whether the implementation of good governance can be assessed in terms of quality of local government financial statements that have been audited by BPK and what is the cause of the lack of good governance of government finance. The analysis uses opinion data issued by the auditor on the Jambi Province government fin

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