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Relevant bibliographies by topics / Auditing procedures

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Academic literature on the topic 'Auditing procedures'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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Journal articles on the topic "Auditing procedures"

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Oksana, Dolinska. "IMPROVEMENT OF THE MODEL OF USING ANALYTICAL PROCEDURES AT INTERNAL AUDITING OF A BANK." EUREKA: Social and Humanities, no. 4 (July 31, 2019): 16–23. https://doi.org/10.21303/2504-5571.2019.00969.

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From 2014 the number of banks in Ukraine essentially decreased from 180 to 76 for 01.07.2019. The unstable situation was traced in the country for this period of time. Liquidation of 104 banks demonstrated that they couldn’t manage their risks and make correct managerial decisions timely, and also the system of internal control functioned badly. Just this system includes a subdivision of internal auditing that didn’t cope with timely revelation of inexactitudes, so reasonable recommendations as to managerial decisions weren’t elaborated. For providing functions of internal au

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Amoush, Arwa H. "The Internal Auditing Procedures Effectiveness in the Jordanian Commercial Banks." International Business Research 10, no. 3 (2017): 203. http://dx.doi.org/10.5539/ibr.v10n3p203.

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This study aims at evaluating and investigating the effectiveness of the internal auditing procedures in the Jordanian commercial banks through evaluating auditing procedures used in the commercial banks in Jordan and evaluating the role of the board of directors in achieving this effectiveness. Moreover, this study aims at investigating the internal auditing program used in the banks to check the availability of the risk –based auditing program and sufficient degree of independence for the internal auditor in these banks.The study’s main hypothesis was: “the internal auditing procedures in th

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Ng, Alexander W., Lasse Mertins, and Charles L. Martin. "Winstar Communications: corporate fraud and auditing procedures." CASE Journal 11, no. 2 (2015): 147–53. http://dx.doi.org/10.1108/tcj-07-2014-0053.

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Synopsis Winstar Communications was a successful and fast growing telecommunication company in the 1990s and early 2000s. However, in the early 2000s, the company started to struggle financially. In 2000, Grant Thornton audited Winstar, issuing an unqualified opinion. After Winstar went into bankruptcy in 2002, investors started to question the quality of the audit. This teaching case is based on the Gould v. Grant Thornton case that was tried in the United States Court of Appeals in 2011/2012. It provides accounting students with an opportunity to learn about auditing procedures and the conse

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Dolinska, Oksana. "IMPROVEMENT OF THE MODEL OF USING ANALYTICAL PROCEDURES AT INTERNAL AUDITING OF A BANK." EUREKA: Social and Humanities 4 (July 31, 2019): 16–23. http://dx.doi.org/10.21303/2504-5571.2019.00969.

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From 2014 the number of banks in Ukraine essentially decreased from 180 to 76 for 01.07.2019. The unstable situation was traced in the country for this period of time. Liquidation of 104 banks demonstrated that they couldn’t manage their risks and make correct managerial decisions timely, and also the system of internal control functioned badly. Just this system includes a subdivision of internal auditing that didn’t cope with timely revelation of inexactitudes, so reasonable recommendations as to managerial decisions weren’t elaborated. For providing functions of internal auditing of a bank,

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Lubenchenko, O. E. "The Internal Standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”." Statistics of Ukraine 86, no. 3 (2019): 107–15. http://dx.doi.org/10.31767/su.3(86)2019.03.12.

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New Laws of Ukraine “On Accounting and Financial Reporting in Ukraine” and “On Audit of Financial Statements and Auditing” require the enhanced responsibility of auditors for auditing results. Creation of the body of public oversight over the auditing requires the continuing improvement of the internal control system through implementing internal company standards. The article proposes the elaborated procedure and key components of the internal standard “The Policy and Procedure of the System for Internal Quality Control of Audit Services”. The structure of the internal audit includes th

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Ali Mohammed Hassan AL-Bakate and Sohad Sabih Al-Saffar. "The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits." Journal of Techniques 4, no. 4 (2022): 246–57. http://dx.doi.org/10.51173/jt.v4i4.707.

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The research paper aims at knowing the link between the policies and procedures of the International Auditing Standard (220) quality control and enhancing the audit process, increasing the reliability of its output, developing its capabilities and capabilities, diversifying its activities and services provided, access to quality and reducing the expectations gap, so the policies and procedures of the International Auditing Standard (220) control were Quality, the guarantee to reach this and consequently the customer’s satisfaction, which helps in providing a neutral technical opinion that expr

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Pinho, Carlos Santos, Paula Gomes Dos Santos, and António Eduardo Martins. "Why Auditors Increasingly Rely on Analytical Procedures: An Empirical Approach in Portugal." International Journal of Professional Business Review 8, no. 10 (2023): e03691. http://dx.doi.org/10.26668/businessreview/2023.v8i10.3691.

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Purpose: The study aims to reflect on the reasons behind the increasing use of analytical procedures during evidence collection as a way of corroborating the claims made in financial statements. Theoretical framework: The study develops the problem arising from more complex financial information due to more complex transactions within market players, and develops all the theoretical approach to auditing and the analytical procedures ruled in ISA 520. Design/methodology/approach: A relevant sample was taken from the auditing market in Portugal, and thus principal component analysis was develop

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Ionin, Evhen, and Serhii Prylutskyi. "Computer technologies in audit analytical procedures." Economic Analysis, no. 33(3) (2023): 318–26. http://dx.doi.org/10.35774/econa2023.03.318.

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Introduction. The impact of modern computer technologies on the field of auditing leads to the development and transformation of methods of auditing procedures. In connection with the growing complexity of business operations and the large volume of financial information, the introduction of computer technologies into analytical audit procedures becomes critical to ensure the efficiency, accuracy and reliability of audit operations. After all, when using digital technologies, analytical procedures, which are an important component of auditing, are significantly accelerated, automated and impro

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Wilamowsky, Yonah, Aliza Rotenstein, and Sheldon Epstein. "Developing Transparent Health Care Reimbursement Auditing Procedures." Journal of Business Case Studies (JBCS) 10, no. 1 (2013): 1–6. http://dx.doi.org/10.19030/jbcs.v10i1.8323.

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The continued computerization of health care records has enabled easier sampling and analysis of large sets of medical records, making it easier than ever for Medicare, Medicaid and other private insurers to use statistical audits to determine and demand return of alleged overpayments to health care providers. However, there are sometimes statistical difficulties with the audits, and there is frequently not sufficient transparency in the procedures or their application to reproduce the results in order to determine whether they have been carried out correctly. This paper addresses concerns in

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Strausz, Roland. "Timing of verification procedures: Monitoring versus auditing." Journal of Economic Behavior & Organization 59, no. 1 (2006): 89–107. http://dx.doi.org/10.1016/j.jebo.2004.03.013.

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Dissertations / Theses on the topic "Auditing procedures"

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Pike, Byron J. Curtis Mary B. "Does the knowledge of unaudited account balances adversely affect the performance of substantive analytical procedures?" [Denton, Tex.] : University of North Texas, 2009. http://digital.library.unt.edu/ark:/67531/metadc12185.

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Pike, Byron J. "Does the Knowledge of Unaudited Account Balances Adversely Affect the Performance of Substantive Analytical Procedures?" Thesis, University of North Texas, 2009. https://digital.library.unt.edu/ark:/67531/metadc12185/.

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Auditors use substantive analytical procedures to make assertions about the adequacy and appropriateness of client balances. The analytical procedure process consists of auditors creating independent account expectations and corroborating unusual fluctuations through obtaining and evaluating additional audit evidence. Prior analytical procedure research has found that knowledge of clients' unaudited account balances biases auditors' expectations towards the current year figures. However, this research has failed to examine the impact of biased expectations on the subsequent stages of analyt

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Rogers, Violet C. (Violet Corley). "An Analysis of Confidence Levels and Retrieval of Procedures Associated with Accounts Receivable Confirmations." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc279326/.

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The study addresses whether differently ordered accounts receivable workprograms and task experience relate to differences in judgments, confidence levels, and recall ability. The study also assesses how treated and untreated inexperienced and experienced auditors store and recall accounts receivable workprogram steps in memory in a laboratory environment. Additionally, the question whether different levels of experienced auditors can effectively be manipulated is also addressed.

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Vodičková, Monika. "Postupy externího auditora při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4840.

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This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czec

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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 r

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Mattos, José Almir Rodrigues de. "Auditoria, controle interno e gestão de risco do sistema de contas a pagar de uma organização sem finalidade de lucros." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2010. http://hdl.handle.net/10183/30826.

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Considerando a importância da avaliação do sistema de Contas a Pagar, bem como os riscos envolvidos, e que as entidades privadas sem finalidade de lucros devem obedecer, primeiramente, os princípios fundamentais e as normas da Contabilidade, o que se constata na realidade é que essas entidades não vem dando a devida atenção a estes procedimentos. Por isso, este estudo tem por objetivo avaliar o Sistema de Contas a Pagar de uma dessas instituições, e apresentar sugestões para a segurança e o aperfeiçoamento do Sistema. A organização estudada é sem fins lucrativos e se dedica à capacitação de se

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Koblížková, Martina. "Audit obecně prospěšné společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114551.

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The thesis is focused on non-profit organizations auditing, especially on public benefit corporations. Thesis is divided into theoretical and practical part. Theoretical part is dedicated to general definition of non-profit sector and specification of public benefit corporations. This is followed by the definition of auditing and auditing procedures. In the practical part of thesis these auditing procedures are applied to the selected public benefit corporation. The main aim of the thesis is to acquaint the reader with the specifics of auditing in non-profit sector

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Fandelová, Pavla. "Auditorské postupy při ověřování pohledávek a závazků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76876.

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Theoretical part writes down an audit history from the beginning till its present form, world trend and present legislation in Czech Republic. First part is also focused on definition and description of external and internal audit and their comparison. General auditing procedures for verifying financial statements are described within theoretical part too. Practical part focuses on particular auditing procedures for verifying receivables and payables which were applied by auditor for real company.

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Pavlova, Irina. "Ověření účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-199719.

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The aim of this thesis is to characterize the various procedures that the auditor performs during his work and describe the process of the financial statement and annual report audit of the particular company.

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Pereira, Maria Antónia da Mata Santos. "Auditoria na UE : Avaliação dos riscos do auditor: Relatório de estágio." Master's thesis, Universidade de Évora, 2009. http://hdl.handle.net/10174/19124.

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No sentido de uma aprendizagem e de um conhecimento mais aprofundado sobre a actividade da auditoria na sua vertente interna e externa, áreas de significativo interesse para um profissional da administração pública, foi este Relatório de Estágio fectuado na Universidade de Évora, integrando a equipa de auditoria interna desta Instituição e acompanhando os trabalhos desenvolvidos pela mesma. Este trabalho visa, com particular ênfase chamar a atenção para a crescente importância da Auditoria Interna, e dos riscos associados a esta actividade, recorrendo-se ainda a práticas e procedimentos ineren

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Books on the topic "Auditing procedures"

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T, Andrews Wesley, ed. Auditing: Concepts, standards, procedures. 3rd ed. Dame Publications, 1988.

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Saeed, Khawaja Amjad. Auditing: Principles and procedures. Accountancy and Taxation Services Institute, 1990.

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1933-, Hubbard Thomas D., Johnson Johnny R, Pushkin Ann B, and Andrews Wesley T, eds. Auditing: Concepts, standards, procedures. Dame Publications, 1986.

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Carmichael, D. R. Auditing Standards and Procedures Manual. Wiley, 1992.

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D.R. (Douglas R.) Carmichaer. Auditing standards and procedures manual. Wiley, 1989.

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Taylor, Donald H. Auditing: Integrated concepts and procedures. 6th ed. Wiley, 1994.

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1941-, Carmichael D. R., and Benis Martin, eds. Auditing standards and procedures manual. Wiley, 1989.

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Taylor, Donald H. Auditing, integrated concepts and procedures. 3rd ed. Wiley, 1985.

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Ionescu, Luminița. Internal control and auditing procedures. Addleton Academic Publishers, 2009.

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Taylor, Donald H. Auditing, integrated concepts and procedures. 4th ed. Wiley, 1988.

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Book chapters on the topic "Auditing procedures"

1

Smith, David J., and John S. Edge. "Auditing the System." In Quality Procedures for Hardware and Software. Springer Netherlands, 1991. http://dx.doi.org/10.1007/978-94-011-3862-8_8.

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Lessambo, Felix I. "Agreed-Upon Procedures." In Auditing, Assurance Services, and Forensics. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_6.

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Lessambo, Felix I. "Audit Risks: Identification and Procedures." In Auditing, Assurance Services, and Forensics. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_10.

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Billah, Mohd Ma’Sum. "Islamic accounting procedures." In Accounting and Auditing Standards for Islamic Financial Institutions. Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-5.

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Reilly, Kevin. "Using Auditing Techniques to Develop Investment Adviser Compliance Procedures." In The Handbook of Municipal Bonds. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198093.ch25.

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Dang, Vien Ngoc, Adrià Casamitjana, Martijn P. A. Starmans, et al. "Auditing Unfair Biases in CNN-Based Diagnosis of Alzheimer’s Disease." In Clinical Image-Based Procedures, Fairness of AI in Medical Imaging, and Ethical and Philosophical Issues in Medical Imaging. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-45249-9_17.

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Bons, Roger W. H., Frank Dignum, Ronald M. Lee, and Yao-Hua Tan. "A Formal Specification of Automated Auditing of Trustworthy Trade Procedures for Open Electronic Commerce." In Trust and Deception in Virtual Societies. Springer Netherlands, 2001. http://dx.doi.org/10.1007/978-94-017-3614-5_2.

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Temple, Grandin. "Improving livestock, poultry, and fish welfare in slaughter plants with auditing programs and animal-based measures." In Improving animal welfare: a practical approach, 3rd ed. CABI, 2021. http://dx.doi.org/10.1079/9781789245219.0181.

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Abstract This chapter discusses slaughter procedures with animal-based measures (ABMs), the principles of all types of stunning methods, gas and low atmospheric pressure stunning (LAPS), how to determine insensibility (unconsciousness), welfare issues associated with slaughter without stunning and how to solve animal handling and stunning problems.

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Mills, David. "On-site procedure." In Quality Auditing. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-0697-9_12.

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Hamdan, Sajeda Abdel Rahman, and Abdullah Khaled Al Habashneh. "The Advantages and Difficulties of Using AI and BT in the Auditing Procedures: A Literature Review." In Studies in Systems, Decision and Control. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-43490-7_9.

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Conference papers on the topic "Auditing procedures"

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Nukka, Ave, and Malle Kasearu. "Accounting Policies and Procedures in the Preparation of the Annual Report." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.38.

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From, L., W. G. Klein, and S. L. Fowler. "Procedures For The Design, Analysis And Auditing Of Static Camtrol Flooring/footwear Systems." In Proceedings Electrical Overstress/Electrostatic Discharge Symposium. IEEE, 1997. http://dx.doi.org/10.1109/eosesd.1997.634224.

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

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Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. T

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Bilali, Vasiliki Georgia, Eustratios Magklaris, Dimitrios Kosyvas, Lazaros Karagiannidis, Eleftherios Ouzounoglou, and Angelos Amditis. "A SOAR platform for standardizing, automating operational processes and a monitoring service facilitating auditing procedures among IoT trustworthy environments." In ARES 2024: The 19th International Conference on Availability, Reliability and Security. ACM, 2024. http://dx.doi.org/10.1145/3664476.3670939.

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Russu, Nicolai, and Anatol Graur. "Theoretical foundation of financial liabilities audit quality via a mathematical model applied to risk assessment and specific audit procedures." In International scientific conference "Development Through Research and Innovation" IDSC-2025. Academy of Economic Studies, 2025. https://doi.org/10.53486/dri2025.49.

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The assessment of risks related to financial liabilities in the audit of financial statements is still facing more often with problems related to subjectivity, lack of quantitative benchmarks and pressure on auditors. Without a unified methodological framework, professional decisions become difficult to document and compare, which affects the transparency and quality of the audit process. In this context, the present research aims to develop and validate a mathematical model that transforms key concepts such as the level of risk, the intensity of the procedures applied and the quality of the a

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Bashir, Mohamed Sharif, Muslichah Muslichah, and Abdo Aglan Babiker. "Governance dimensions and commitment to Shariah governance in Saudi banks: The mediating role of executive procedures for governance framework." In Corporate governance: Research and advanced practices. Virtus Interpress, 2024. http://dx.doi.org/10.22495/cgrapp3.

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This study investigates the relationship between governance dimensions and the level of commitment to the Shariah (Islamic law) governance framework in Saudi banks. To understand the intricacies of governance dimensions in shaping Shariah governance practices in depth, this study also examines the mediating role of executive procedures between governance dimensions and commitments to the Shariah governance framework. Structural equation modeling is used to test the hypotheses regarding the relationship between studied variables. The findings underscore the significance of the availability of e

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Ngangbam, Hemabati. "Preparation External Auditors' Evaluation of the Internal Control System in Insurance Companies: An Analytical Study of the Opinions of a Sample of Auditors in Jordan and Algeria." In ‎4th International Conference on ‎Administrative ‎& Financial Sciences. Cihan University-Erbil, 2023. http://dx.doi.org/10.24086/icafs2023/paper.895.

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The study aims to evaluate accountants and Certified Public accountants when conducting an audit of internal control while auditing process in insurance companies. To achieve the objectives of the study, the researchers adopted the descriptive approach in preparing the theoretical aspect applied statistical analytical manner by building a questionnaire directed to the study sample. In order to test the hypotheses of the study, Arithmetic Mean of the elements of the internal Control is used in addition to the data validity test methods through statistical analysis program (Spss). The results of

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Lien, Kent. "Reclamation of National Energy Board Regulated Pipeline Rights of Way: A Life Cycle Approach." In 2002 4th International Pipeline Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ipc2002-27305.

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As part of its mandate, the National Energy Board (NEB) regulates the construction, operation, and abandonment of interprovincial and international pipelines. The primary legislation which directly and indirectly addresses reclamation of NEB lines are the National Energy Board Act and the associated Onshore Pipeline Regulations, 1999, and the Canadian Environmental Assessment Act. The NEB uses a life cycle approach to pursue appropriate reclamation of disturbed rights of way. Initially, reclamation related issues are addressed at the application stage. Subsequent to the application process, th

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Sutar, Atul, and Anil Babar. "Understanding the Structural Audit Building." In National Conference on Relevance of Engineering and Science for Environment and Society. AIJR Publisher, 2021. http://dx.doi.org/10.21467/proceedings.118.63.

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This paper examines many aspects of structural auditing, including visual examination, non-destructive testing, core sample, and testing. It also emphasises various building repairs and retrofitting procedures that should be employed after a structural audit. As the structure matures, it need frequent maintenance and inspection in order to avoid further damage. The health and performance of a building are dependent on its maintenance quality. In order to protect the structure from environmental effects, it should be monitored on a regular basis by a professional. As a result, a structure audit

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Reports on the topic "Auditing procedures"

1

Okada, Yoshiyasu. The Japanese Tax Administration. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0010595.

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This document gives an overview of organizational structure of the National Tax Agency (NTA) in Japan, which administers assessment and collection of all national taxes (except for customs duty, tonnage due and special tonnage due). It also discusses the assessment system and auditing functions and procedures, as well as the appeals process.

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Gallego, Juan Miguel, and Luis H. Gutiérrez. Quality Management System and Firm Performance in an Emerging Economy: The Case of Colombian Manufacturing Industries. Inter-American Development Bank, 2017. http://dx.doi.org/10.18235/0011797.

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Over one million firms around the world have adopted a Quality Management System (QMS) that conforms to ISO 9001 certification in 2015 and recent figures show that certifications have rapidly increased in emerging economies. ISO 9001 is considered a signal of high quality for products or services in markets with large imported competition or firms competing in international markets. However, implementing ISO 9001 certification entails large costs to companies for documentation of operating procedures, training, internal auditing, and corrective action. The impact of QMS on firm performance is

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