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Dissertations / Theses on the topic 'Auditing procedures'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

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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3

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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4

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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11

Almeida, Maria Arlete Resende Aguiar de. "A utilização dos procedimentos analíticos de auditoria: relatório de estágio." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/16915.

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Mestrado em Contabilidade - Auditoria<br>O relatório de estágio, desenvolvido em contexto real, tem como objetivo apresentar o trabalho realizado, durante 6 meses, na empresa Jorge Silva, Neto, Ribeiro & Pinho, SROC, Lda e, em concreto, analisar a aplicação prática de procedimentos analíticos na empresa ABD, SA. Será abordado, nas várias fases da auditoria, o recurso a estes procedimentos, focando especialmente sobre o seu nível de utilização, a fim de aferir sobre a sua utilidade no trabalho do auditor. O objetivo consistiu em analisar o que foi feito num caso em concreto e, perante a relaç

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Knorová, Pavla. "Audit pohledávek a závazků se zaměřením na zaměstnance." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73955.

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The main task of this thesis is to describe wage area in the accountancy and in the external audit. The theoretical part of this thesis deals in particular with the legal regulations in the area of the audit, wage accounting and accounts payable (wages) and accounts receivable. The practical part represents auditing procedures and examples from real company.

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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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14

Griffing, Joan. "Audition procedures and advice from concertmasters of American orchestras." The Ohio State University, 1994. http://rave.ohiolink.edu/etdc/view?acc_num=osu1282927053.

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15

Nordmark, Annie, Angelica Willstein, and Klara Otteborn. "Revision i tider av social distansering : En kvantitativ studie av revisionsbranschen under Coronapandemin." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-105543.

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Titel: Revision i tider av social distansering Inledning: En kris är något som påverkar det normala och bidrar till en avvikelse i en organisation. Coronapandemin har bland annat satt krav på implementering av hemarbete och dess strategier. En revisors roll i företaget är att ge en rättvisande bild av företagets finansiella information. Som revisor behöver man säkerställa att man bibehåller den revisionskvalitet som krävs, även i tider av social distansering. Syfte och frågeställning: Denna studie syftar till att undersöka om, och hur, den sociala distanseringen, till följd av Coronapandemin,

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Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.

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The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in ter

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Rajdl, Jan. "Vybrané způsoby substantivního testování a využití nástrojů statistiky v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198421.

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Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling

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18

Falta, Michael. "Statistical and computational methods to assess uncertainty and risk in accounting." Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16053/1/Michael_Falta_Thesis.pdf.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to p

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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to p

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20

Ovčačík, Petr. "Srovnání auditorských postupů u dlouhodobého majetku ve vybraných společnostech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319457.

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The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.

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21

Kučerová, Martina. "Audit účetní závěrky vybrané firmy se zaměřením na oblast stálých aktiv." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383563.

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The purpose of this thesis is to prepare the audit of the financial statements of DELTA, a. s., focusing in particular on long-term assets. The selected company deals with the processing and sale of wood, and the supply of foundries and steelworks with ferro-alloys and metals. The default information for the procedure and making audit of the financial statements is the theoretical and analytical part of the thesis, which is then based in the practical part, where are applied selected audit procedures in field of long-term assets and suggested specific recommendations for the company.

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Pinto, Fabiana de Souza. "Atenção auditiva e consciência fonológica em crianças com fissura labiopalatina com palatoplastia primária de 9 a 12 meses de idade." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/25/25143/tde-12062012-150656/.

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A fissura labiopalatina é uma malformação craniofacial congênita caracterizada pelo não fechamento do lábio e/ou palato. Várias podem ser as consequências trazidas por essa ruptura como alterações na fala, deglutição, mastigação, dentárias e auditivas. Diante disso, esses pacientes necessitam passar por cirurgias reparadoras, sendo a idade em que acontecerá um fator fundamental para que desenvolvimento das funções auditivas e orofaciais se encontre dentro do esperado ou próximo a ele. Há grande relação entre a fissura e alterações de orelha média, tendo como consequência a privação sensorial m

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Markessis, Emily. "Development of an objective procedure allowing frequency selectivity measurements using the masking function of auditory steady state evoked potentials." Doctoral thesis, Universite Libre de Bruxelles, 2010. http://hdl.handle.net/2013/ULB-DIPOT:oai:dipot.ulb.ac.be:2013/209990.

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<u><b>Introduction</u></b><p><p align = "justify">Les surdités cochléaires induisent, outre une audibilité réduite, une série de distorsions de la représentation neurale des sons. Deux des mécanismes à la base de ces distorsions sont d’une part une atteinte de la sélectivité fréquentielle et d’autre part des zones neuro-épithéliales non fonctionnelles. Tant le premier que le second mécanisme apparaissent dans une proportion variable et non prédictible d’un sujet à un autre. Deux tests permettent le diagnostic de ces atteintes spécifiques: la Courbe d’Accord (Tuning Curve: TC) et le Threshold E

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Alvarez, Maria Fernanda Cazo. "Efeitos do ensino de sentenças impressas por construção e por seleção sobre a compreensão e produção oral em crianças com implante coclear /." Bauru, 2020. http://hdl.handle.net/11449/192588.

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Orientador: Ana Cláudia Moreira Almeida-Verdu<br>Resumo: A deficiência auditiva sensorioneural pré-lingual pode comprometer o desenvolvimento da linguagem oral. O implante coclear (IC) é um dispositivo auditivo que permite a essa população a detecção de sons na frequência da fala humana. A detecção de sons pode não ser suficiente para o desenvolvimento da linguagem e requer procedimentos de ensino para que se promova a aprendizagem do uso do dispositivo e o desenvolvimento das habilidades auditivas e expressivas. Pesquisas em interface entre Fonoaudiologia e Análise do Comportamento mostraram

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Amaral, Luciana Santos. "A política nacional de atenção à saúde auditiva: avanços e entraves no município do Rio de Janeiro." reponame:Repositório Institucional da FIOCRUZ, 2009. https://www.arca.fiocruz.br/handle/icict/2316.

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Made available in DSpace on 2011-05-04T12:36:17Z (GMT). No. of bitstreams: 0 Previous issue date: 2009<br>iculdades do processo de implementação da Política Nacional de Atenção à Saúde Auditiva (PNASA), no município do Rio de Janeiro. Parte-se do pressuposto que tal política ainda não está efetivamente implementada, e grande parte das realizações está restrita ao fornecimento de aparelho auditivo, com reduzido número de acompanhamentos e procedimentos essenciais para se obter um melhor resultado com o uso da prótese. Em 2004, o Ministério da Saúde elaborou a PNASA, buscando uma atuação mais

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Lin, Chih-Tsung, and 林志聰. "A study on procedures that CPA required for fraud auditing." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/61228096534102391059.

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碩士<br>國立中興大學<br>高階經理人碩士在職專班<br>100<br>Accountants are to collect evidence, though not designed to detect fraud or error, but should remain professional on the alert to adopt appropriate procedures in accordance with the circumstances, in order to be able to find financial information of material misstatement of the circumstances. Therefore, the work content of the audit or review financial reporting is by no means static, nor auditing standards communique to be a clear specification. The point is accountant areto follow generally accepted auditing standards and obligations should not conclude

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Lo, Pi-jung, and 羅碧蓉. "The internal auditing carries out checks integrity of discussion the auditing procedures - to explain with examples by G Corporation." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/67588870502743138616.

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碩士<br>國立中央大學<br>工業管理研究所碩士在職專班<br>97<br>This research the main purpose lies in the discussion the investigation which proposed after the internal auditing work to report that speaking of the management echelon is the effective report result, however the effective auditing reported that depends on the execution effective auditing procedures. Hope because of related literature and material discussion, by effective auditing program design; And further idea of the enterprise management and operation system criterion, utilizes internal controls of manufacturing industry system''s design, the executi

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Santos, Joana Pedrosa. "The impact of big data and big data analytics in external auditing procedures." Master's thesis, 2019. http://hdl.handle.net/10362/73210.

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Companies that can effectively utilize big data, on average, have a 5 to 6 per cent higher gain in productivity (Brynjolfsson et al., 2011). This fact is not going unnoticed by the auditor’s community that has been implementing data analytic tools in their projects. The aim of this working project, written in the form of a direct research on EY assurance department, is to understand this impact on auditing procedures. Facilitators and obstacles are the factors that determine how big data and data analytics usage will evolve in audit practice, with leadership commitment identified as the most s

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Santos, Maria Manuela Pinto. "Hedging a bank´s interest rate risk with interest rate swaps accouting treatment and auditing procedures." Master's thesis, 2018. http://hdl.handle.net/10362/49555.

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Interest rate risk is one of the most crucial types of risk that banks face as financial intermediaries. This risk can be hedged using traditional methods, like duration matching, or using derivatives such as interest rate swaps, so that banks face less interest rate uncertainty. Hedging with derivatives also has implications for the accounting part. In the light of the IFRS 9, as the new prevailing accounting regime in Europe, this thesis presents the hedge accounting treatment by banks, highlighting the auditor responsibilities in the context of these instruments

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XIE, YUN-ZHEN, and 謝昀臻. "Apply Ontology Engineering Method to Build the Ontology Architecture of Auditing Procedures-Illustrated by Banking Companies." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/bh585s.

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碩士<br>國立雲林科技大學<br>會計系<br>106<br>In the era of the Big data where people frequently perform various Internet behaviors, protecting personal data security has become a topic of concern in today’s society. According to the provisions of the Financial Supervisory Commission in 2017, the banking industry should comply with Article (28)2 of the “Measures for the Implementation of Financial Controlling Companies and Banking Internal Control and Audit Systems, Protecting Personal Data and the Money-laundering as well as Terrorism-combating Mechanisms,” appointing certified public accountants to perfo

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Oliveira, Andreia Alexandra Pombal de. "Manual de controlo e auditoria interna: um contributo." Master's thesis, 2009. http://hdl.handle.net/10071/1766.

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Relatório de Projecto<br>O presente trabalho insere-se no âmbito dos projectos de Mestrado de Bolonha, nomeadamente no Mestrado de Continuidade em Contabilidade pelo ISCTE. Foi-me solicitada a realização de um Projecto Empresarial na área de Controlo e Auditoria Interna no OPART – Organismo de Produção Artística E.P.E. Este projecto consistiu na criação de um Manual de Normas de Controlo Interno e de Procedimentos de Auditoria Interna. Para a criação do manual de controlo interno foram feitas entrevistas, reuniões e questionários junto dos membros da Contabilidade e da Direcção Financeira d

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De, Villiers Susanna Salomina. "The auditing implications of the going concern assumption underlying the preparation of financial statements." 1999. http://hdl.handle.net/10500/17983.

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The overall purpose of this study is to establish whether auditors in South Africa also fail to issue the appropriate audit opinion on the going concern assumption underlying financial statements the reasons for auditors' failure to issue the appropriate audit opinion on the going concern assumption The hypotheses of this study are tested by examining professional auditing standards and secondary data on the going concern assumption conducting an empirical study of listed industrial compames whose listings were terminated because of financial failure This study provides evidence tha

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Pinho, Carlos. "A utilização de procedimentos analíticos de auditoria : o caso português." Doctoral thesis, 2009. http://hdl.handle.net/10400.2/1577.

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Tese de Doutoramento em Gestão na especialidade de Contabilidade apresentada à Universidade Aberta<br>A problemática associada ao conflito entre eficiência e eficácia de um trabalho de auditoria decorre do facto de, no âmbito deste tipo de trabalhos, existir escassez de recursos, quer ao nível do tempo de execução, quer ao nível da qualidade e tempestividade da informação disponível para o auditor externo. Os trabalhos de auditoria tendem a ser mais eficientes, ou seja, a consumir menos recursos, quanto menor é a aferição da combinação do risco inerente e do risco de controlo, permitindo que

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Mentz, Marian. "An integrated audit evidence planning model to quantify the extent of audit evidence." Thesis, 2014. http://hdl.handle.net/10500/18477.

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Audit evidence enables the auditor to express an opinion on the financial statements. To address the risk that the auditor may express an inappropriate opinion, the nature, timing and extent of audit procedures must be responsive to the assessed risks of material misstatement. The auditor must aggregate the levels of assurance obtained from different combinations of tests of controls, substantive analytical procedures and tests of details to respond to the assessed risks. These evidence planning decisions are complex and require professional judgement. Research has found that the extent of au

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Odendaal, Elizabeth Margaretha. "Invloed van besigheidsrisiko op die omvang van 'n oudit." Diss., 1999. http://hdl.handle.net/10500/15688.

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The existing audit risk model does not take business risk into account. The aims of this study are, firstly, to do research on the necessity of taking business risk into account in the audit risk model, and secondly, to indicate the influence of business risk on the audit risk model and on the scope of an audit. In this study, both audit and business risks were researched and it was determined that the existing audit risk model only considers the probabilities that auditors can give incorrect opinions. This study proposes a method whereby an auditor can consider both his own business ri

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Santiago, Mariana da Silva. "A desmaterialização dos processos de auditoria e a sua adaptação aos avanços tecnológicos: estudo de caso na empresa Ryan VAT Systems." Master's thesis, 2021. http://hdl.handle.net/1822/75378.

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Relatório de estágio de mestrado em Negócios Internacionais<br>O elemento de investigação empírica proposto por este relatório de estágio abarca dois objetivos. Por um lado, o objetivo principal dar-se-á pela análise das vantagens e limitações impostas pela blockchain e auditoria contínua, no que concerne o futuro da profissão do auditor. Por outro lado, o segundo objetivo pretende detalhar todas as atividades exercidas no decurso do estágio curricular na multinacional Ryan VAT Systems. Espera-se que esta investigação sirva como contributo a empresa acolhedora de estágio. A globalização e

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Fu, Hwai-hui, and 傅懷慧. "A Study on Medical Claim Payments Auditing Procedure in Taiwan National Health Insurance." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/51134003527883514540.

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博士<br>國立中山大學<br>企業管理學系研究所<br>92<br>Abstract National Health Insurance (NHI) has been implemented in Taiwan for nearly eight years; since then, over 96% of 23 million residents of Taiwan have benefited from this program, and 70% of them are satisfied. Recently, the growth rate of healthcare expenditure, however, has been phenomenally rapid, owing to the ageing population, the economic development, the expansion of health insurance, the increased supply of healthcare resources, and the innovation of medical technology. Under the circumstance that the bill of raising the insurance premium rate co

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CHIN-SHENG, TSAI, and 蔡進勝. "Influence Of Auditing Procedure On Public Project After Implementation Of Government Procurement Law." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/7m38qy.

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碩士<br>朝陽科技大學<br>營建工程系碩士班<br>92<br>The main purpose of this study is to determine and study all the influential factors for evaluating the performance and effectiveness of pubic projects carried out by the governments and pubic schools in accordance with the current 「Government Procurement Law」.This law was recently officially implemented by the authorized bureau of The Republic of China（Taiwan）in May 27,1999. The influential factors included in this research were first selected by the anther and the were studied and finalized based on the comments from his thesis advisor and also from a group

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Sambo, Sanelisiwe Mondy. "Integration of tax and internal audit functions to improve tax risk management." Thesis, 2017. https://hdl.handle.net/10539/24387.

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A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce, 14 September 2017<br>Risk management is an important part of business as some risks can threaten the continuity of the business. As part of risk management, organisations need to manage tax risks as tax errors have the potential to cause significant financial loss and also carry reputational and other business risks which can threaten the continuity of the business. When considering tax risks in general, it can be said that taxpayers ha

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Ren, Ju Yuh, and 朱毓仁. "A Research by Using Digital Analysis and Data Mining As an Auditing Analytical Procedure." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/77125341662009027489.

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Chen, Yu-Hung, and 陳聿宏. "An Economic Analysis of Dismissal and Audition Procedures in Symphony Orchestras." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/95914297593637360052.

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碩士<br>國立臺灣大學<br>經濟學研究所<br>96<br>In academics, the adoption of tenure system not only protects the work rights of the professors, but also makes them have the incentives to recruit the new members with better performance so that it can improve the recruiting efficiency. In symphony orchestras, the members’ work rights are also under the protection by the dismissal procedure, and they can also participate in recruiting new members by the audition procedure. Although the procedures are result from the negotiation between the union consisted of the members and the orchestra, we believe that the ad

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MATLACHOVÁ, Petra. "Auditní postupy v podmínkách komerčních pojišťoven." Doctoral thesis, 2014. http://www.nusl.cz/ntk/nusl-177496.

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The aim of this thesis is to assess the effectiveness of certain audit approaches and to propose an optimum solution for quality in the particular conditions of an insurance company. To reach this goal the specifics of the audit of financial statements of insurance companies will be defined, beginning with an outline of the essential processes in insurance companies and identifying the main inherent risks from the auditor's perspective, identifying controls applied by insurance companies to prevent or detect mistakes due to inherent risks and proposing essential substantive tests to verify par

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Chou, Kai-Chih, and 周楷智. "A Study of the Personal Information Protection Auditing Procedure for Educational Institutions - A National University as an Example." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/hq9y64.

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碩士<br>國立中正大學<br>會計與資訊科技研究所<br>103<br>Legislative Yuan has completed revised the long-delayed new version of Personal Information Protection Act in 2010 and was formally implemented in 2012. The new Personal Data Protection Act has expand including "Collection of personal data, processing and use of personal data." Institutions are actively involved in the protection of personal data. Whether schools in recent years introduced information security management system, ISMS, or establishing personal information management systems, PIMS. Even if one of the university in Taiwan has adopt the protect

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Bahk, Jaewan. "Interdependent behaviors of taxpayers and tax officials models, and some evidences from Korea /." 1992. http://catalog.hathitrust.org/api/volumes/oclc/28166283.html.

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Abrie, Steyl. "The management of whistle-blowing at the University of South-Africa." Thesis, 2007. http://hdl.handle.net/10500/1571.

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The focus of this research was on the Management of Whistle-Blowing at the University of South Africa (UNISA). This study investigated the perception of UNISA staff on the issue of whistle-blowing. Using a quantitative approach, a questionnaire was used to obtain relevant information from permanent employees of UNISA, at all campuses and regions, regarding the issue of whistle-blowing. This study highlights the attitudes and opinions of permanent employees of UNISA regarding the issue of whistle-blowing, and whether or not these attitude and opinions can influence the effectiveness of w

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