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Journal articles on the topic 'Auditing procedures'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

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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10

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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Pečiūrienė, Aleksandra. "Analytical procedures in volatile business entities audit context." Buhalterinės apskaitos teorija ir praktika, no. 15A (July 9, 2014): 49–61. http://dx.doi.org/10.15388/batp.2014.15a.4.

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Evolution of the Lithuanian auditing system recently has been influenced by the European Union picked and chosen process of auditing internationalization. Today among effective ISA there are standards that outline application of analytical procedures in audit. The increasingly important role is assigned to analytical procedures in the audit of business entities operative under the market economy conditions. The objective of the article is to explore the substance and application of analytical procedures in audit. The contribution of this study is polysemantic. The definition of analytica

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Abduraimova, Maftunakhon. "METHODOLOGY OF AUDITING INSURANCE ORGANIZATIONS." Economics and education 24, no. 1 (2023): 238–44. http://dx.doi.org/10.55439/eced/vol24_iss1/a36.

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Based on the characteristics of insurance organizations, this article considers the processes of organizing accounting and, as a result, organizing audits. Also, the article describes the procedure of accounting of insurance organizations, analysis processes, comprehensive assessment of insurance organization's activities, the concept of insurance audit according to international practice. In addition to the above, the article provides a comparative opinion of scholars on financial reporting. Organization of audits in insurance organizations, application of analytical procedures for generaliza

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Ahmed, Essia Ries. "Impact of Digital Procedures in Accounting and Auditing on Tax Collection Efficiency." Acta Academiae Beregsasiensis. Economics, no. 6 (July 9, 2024): 300–306. http://dx.doi.org/10.58423/2786-6742/2024-6-300-306.

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In the past, auditors would review financial statements and other documents at the conclusion of an accounting period as part of their routine auditing activity. Nonetheless, because of the availability of real-time data and sophisticated monitoring methods in the digital age, auditors may do continuous auditing. Continuous auditing allows auditors to spot irregularities or possible hazards as they arise by continuously monitoring financial transactions. Using technology, auditors can improve internal controls, give prompt feedback, and proactively reduce risks. Thus, this study aims at examin

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Muftah, Mohammed Abu Reemah Ahmed. "The Impact of Artificial Intelligence on Auditing Practices and Financial Reporting Accuracy." Integrated Journal for Research in Arts and Humanities 2, no. 1 (2022): 40–46. http://dx.doi.org/10.55544/ijrah.2.1.49.

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The transformational effects of artificial intelligence (AI) on auditing procedures and financial reporting accuracy are examined in this study article. This research looks at how artificial intelligence (AI) tools, such data analytics and machine learning, are changing auditing by making it more efficient, lowering the risk of human mistake, and boosting the ability to spot fraud. The study outlines the advantages and difficulties of using AI in auditing via a thorough examination of the literature and an analysis of current trends. Based on important discoveries, AI-powered audits may greatl

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Prasad, Dr Gutti R. K., Dr Devi Prasad, and Dr Sridhar Pinninti. "Artificial Intelligence In Audit Process – Its Use And Challenges In Indian Perspective And Advanced Countries." International Journal of Environmental Sciences 11, no. 10s (2025): 364–75. https://doi.org/10.64252/a48yen71.

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Artificial intelligence (AI) is transforming the auditing landscape by improving accuracy and efficiency while lowering auditor risk when auditing an entity's financial statements. The study aims to comprehend how AI is used to carry out the auditing procedure. To find important areas where AI tools like robotic process automation (RPA), machine learning (ML), and natural language processing (NLP) data analytics can be used to streamline audit procedures and enable continuous auditing, a thorough review of the current literature on the subject has been conducted. When comparing the audit proce

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Mansour, Israa, and Mutasem Kalib. "The Impact of Using Analytical Procedures on Reducing the Cost of Tax Audit "The Jordanian Income and Sales Tax Department"." International Business Research 12, no. 2 (2019): 52. http://dx.doi.org/10.5539/ibr.v12n2p52.

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The study aimed to exam the impact of using the analytical procedures on reducing the cost of a tax audit in the Jordanian Income and Sales Tax Department. To achieve the aim of the study, the analytical descriptive approach has been used and a questionnaire has been designed and given out to the study sample, which represented from the auditors of Directorate of senior taxpayers and directorates of medial taxpayers in the income tax department and sales who work in these directorates. The appropriate statistical methods have been used to find results.  The findings showed that usi

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Saha, Siddhartha Sankar, and Mitrendu Narayan Roy. "Quality Control Framework for Statutory Audit of Financial Statements: A Comparative Study of USA, UK and India." Indian Journal of Corporate Governance 9, no. 2 (2016): 186–211. http://dx.doi.org/10.1177/0974686216668458.

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Quality control of audit procedure has become extremely important in today’s corporate environment in the backdrop of accounting irregularities and audit failures leading to corporate demise. Accounting firms control the quality of audit procedure with the help of the quality control standard (QCS) and specific auditing standard. These standards provide reasonable assurance of compliance with applicable regulation and issuance of the appropriate report by the engagement team. After discussing the international scenario of quality control framework, in this study a comparative analysis of quali

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NARGIZYAN, Aik K. "Determining the materiality for auditing procedures in relation to integrated reporting." International Accounting 27, no. 9 (2024): 1067–84. http://dx.doi.org/10.24891/ia.27.9.1067.

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Subject. This article examines the problem of fragmentation of the methodology for auditing (certifying) non-financial reporting, namely, determining the materiality for auditing procedures in relation to integrated reporting. Objectives. The article aims to analyze and work out the existing methodological approach to determining materiality for auditing procedures in relation to integrated reporting, taking into account the features of modern corporate reporting and the requirements of international standards. Methods. For the study, I used logical analysis and synthesis. Results. The article

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Safonova, M. F., and N. V. Mamushkina. "Procedures for auditing the cost of dairy production." International Accounting 23, no. 12 (2020): 1316–39. http://dx.doi.org/10.24891/ia.23.12.1316.

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Subject. This article discusses the issues related to the audit procedures required for auditing, taking into account the specifics of production technology and production costs. Objectives. The article aims to unify the audit procedures for cost accounting and cost calculation, taking into account the specifics of the production process, which directly affect the verification methodology and technology of the audit job. The article also aims to formulate specific audit procedures for accounting for the cost of dairy production, taking into account the specifics of the process of obtaining fin

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Jibrin, Musa Success, Ofor Theresa Nkechi, and Success Blessing Ejura. "Auditing Procedures and Process in the Public Sector." Financial Risk and Management Reviews 2, no. 2 (2016): 43–50. http://dx.doi.org/10.18488/journal.89/2016.2.2/89.2.43.50.

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21

Vasilchuk, Olga, Sergey Hmelev, and Viktor Shnayder. "DIGITALIZATION AND ITS SIGNIFICANCE IN FORMING AUDITING PROCEDURES." Russian Journal of Management 10, no. 2 (2022): 91–95. http://dx.doi.org/10.29039/2409-6024-2022-10-2-91-95.

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The modern realities of the world space are saturated with a huge amount of information. For the rational use of this information, it is necessary to form an effective process for its processing, through the correct distribution of time and the use of modern innovative technologies. The processing of a huge amount of information through innovative technologies necessitates highly qualified personnel capable of interpreting and evaluating this information. Based on the above, it can be noted that the basis of digitalization is technology and information processing in various spheres of life, fo

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Venter, J. M. P., and R. du Bruyn. "Reviewing the internal auditing function: Processes and procedures." Meditari Accountancy Research 10, no. 1 (2002): 227–41. http://dx.doi.org/10.1108/10222529200200012.

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Bons, R. W. H., R. M. Lee, and R. W. Wagenaar. "Computer-aided auditing of inter-organizational trade procedures." International Journal of Intelligent Systems in Accounting, Finance & Management 8, no. 1 (1999): 25–44. http://dx.doi.org/10.1002/(sici)1099-1174(199903)8:1<25::aid-isaf154>3.0.co;2-k.

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KOCHINEV, Yurii Yu, and Andrei A. ZAITSEV. "Evaluation of misstatements identified when applying statistical sampling procedures in audit." International Accounting 28, no. 2 (2025): 83–97. https://doi.org/10.24891/ia.28.2.83.

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Subject. This article deals with the issues of evaluating misstatements identified in the course of applying statistical sampling procedures, based on the requirements of International Standards on Auditing. Objectives. The article aims to substantiate the choice of the technique of processing the results of checking the elements of statistical sampling. Methods. For the study, we used analysis and synthesis. Results. The article proposes a point-estimation technique to predict the most likely misstatement in the general population, based on the position of mathematical statistics on the asses

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Vincent, Nishani Edirisinghe, and Anne M. Wilkins. "Challenges when Auditing Cryptocurrencies." Current Issues in Auditing 14, no. 1 (2019): A46—A58. http://dx.doi.org/10.2308/ciia-52675.

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SUMMARY The novelty, ambiguity, and the lack of official guidance surrounding cryptocurrency transactions impose additional audit risks that should be considered during client acceptance and retention and planning audit procedures. We develop a four-quadrant model to assist auditors in client acceptance and continuance decisions and identify cryptocurrency risks that should be considered during audit planning and audit evidence gathering.

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Smith, Jason L., and Nathaniel M. Stephens. "The Reel Wheel: Using Analytical Procedures as Substantive Tests of Account Balances." Issues in Accounting Education 35, no. 1 (2019): 13–24. http://dx.doi.org/10.2308/iace-52584.

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ABSTRACT This case provides students an introductory experience to substantive analytical procedures in a realistic audit setting. Students are presented with a scenario, adapted from a real-world example, requiring them to (1) research relevant auditing standards, (2) develop an independent expectation for a client's revenue account, and (3) consider the precision of the estimate, additional audit procedures, and the reliability of the underlying data and evidence obtained. In completing the case, students will learn to: (1) explain the benefits and challenges of using substantive analytical

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Ngumar, Sutjipto. "AUDIT FORENSIK OLEH AKUNTAN PUBLIK SEBAGAI SALAH SATU BUKTI PERKARA DI PENGADILAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 5, no. 2 (2016): 200. http://dx.doi.org/10.24034/j25485024.y2001.v5.i2.1929.

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Audit Forensic is a falseness auditing, connected with criminal case and an audited with falseness connected with governmental financial and other object including corruption as a special criminal result. As the most cases corruption in the world, cleaning in the whole level of corruption, collutin and Nepotism (KKN), the goverment of Indonesia ask for assistance to Public Accountant to take Forensic Auditing for falseness done by government and private apparatures.This paper presented to know how far the special audit (Forensic) for financial can be used as a falseness evidence in the law cou

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Buckless, Frank A., Kathy Krawczyk, and D. Scott Showalter. "Using Virtual Worlds to Simulate Real-World Audit Procedures." Issues in Accounting Education 29, no. 3 (2014): 389–417. http://dx.doi.org/10.2308/iace-50785.

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ABSTRACT It is not uncommon for educators to struggle with providing their students real-world experiences within the classroom environment. This is particularly true when teaching a subject as application-oriented as auditing. This article furthers existing literature on using virtual worlds in the classroom by describing the learning strategies of using a common virtual world application, Second Life, to simulate a physical examination of inventory in a master's-level auditing class. Specifically, this article explores how an inventory simulation exercise can be used within a virtual world t

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Lubenchenko, О. Ye, and А. V. Lysiuk. "Methodology for Preparation of Audit Entities to External Control of the Quality of Audit Services." Statistics of Ukraine 88, no. 1 (2020): 116–30. http://dx.doi.org/10.31767/su.1(88)2020.01.14.

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The requirements to the system of control over the quality of audit services are analyzed, which are specified in the Law of Ukraine “Audit of Financial Statements and Auditing” from 21.12.2017 No 2258-VIII; Directive of the Ministry of Finance of Ukraine “Approval of the Procedure for Inspection of the Quality Control of Audit Services” from 29.08.2019 No 362; Resolution of the Council for Supervision over Auditing at the State Institution “The Body of Public Supervision over Auditing” from 30.08.2019 No 6/7/13 “Information Questionnaire of Auditing Entity”. It is demonstrated that the qualit

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Andiola, Lindsay M., Tamara A. Lambert, and Edward J. Lynch. "Sprandel, Inc.: Electronic Workpapers, Audit Documentation, and Closing Review Notes in the Audit of Accounts Receivable." Issues in Accounting Education 33, no. 2 (2018): 43–55. http://dx.doi.org/10.2308/iace-52055.

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ABSTRACT Workpaper review is an important quality control mechanism in the audit environment. However, appropriately responding to review notes is not commonly taught. The Sprandel, Inc. case provides a hands-on learning experience for students to connect textbook audit knowledge through use of an activity regularly performed in audit practice: closing review notes. Through the process of closing review notes, students practice auditing accounts receivable, including performing audit procedures related to internal controls and substantive audit work. The case also provides students with an opp

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Jasim Najm, Karar. "DEVELOPING A MECHANISM FOR AUDITING MUNICIPAL PROPERTY (LAND) ON THE BASIS OF INTERNATIONAL AUDITING STANDARDS AND INTOSAI INTERNATIONAL STANDARDS." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 02 (2022): 592–618. http://dx.doi.org/10.37648/ijrssh.v12i02.039.

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The research aims to prepare a proposed program in accordance with international auditing standards and INTOSAI standards and based on the laws, regulations and instructions in force that the auditor should take into account when auditing municipal lands to contribute to improving the process of auditing municipal lands and assisting the auditors in completing audit procedures with high flow. Achieving audit objectives efficiently and effectively And it will be reflected in giving an opinion on the fairness of the financial statements of municipal institutions, and the research concluded that

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Moolman, Anneke Maré. "The Usefulness Of Analytical Procedures, Other Than Ratio And Trend Analysis, For Auditor Decisions." International Business & Economics Research Journal (IBER) 16, no. 3 (2017): 171–84. http://dx.doi.org/10.19030/iber.v16i3.9976.

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The International Standards on Auditing require of the external auditor to perform analytical procedures during audits. Analytical procedures range from simple to advanced, but available literature focuses on ratio and trend analysis for use in audits. This study therefore aims to analyse and compare the objective, advantages and disadvantages of selected analytical procedures other than ratio and trend analysis (Du Pont, Economic Value AddedTM (EVA), Altman’s Z-score and Benford’s Law) in an external auditing context by means of a qualitative literature analysis. Findings indicate that furthe

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Liu, Jingyi. "Study on the Application of Big Data Technology in Inventory Audit - Taking Swertia Audit as an Example." Advances in Economics, Management and Political Sciences 73, no. 1 (2024): None. http://dx.doi.org/10.54254/2754-1169/73/20231730.

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The arrival of the big data era provides new ideas for auditing to help transform traditional auditing into modern auditing. In this paper based on the existing literature, the basic data and application framework of big data auditing models are extensively reviewed, analyzed and summarized. The research and application of big data and its technology has become a domestic and foreign hot topic. In this paper, the application of big data technology in auditing is based on inventory analysis and auditing based on the analysis of the original auditing procedures and methods as well as the associa

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Previts, Gary John, and Thomas R. Robinson. "SAMUEL J. BROADS CONTRIBUTIONS TO THE ACCOUNTING PROFESSION." Accounting Historians Journal 23, no. 2 (1996): 69–85. http://dx.doi.org/10.2308/0148-4184.23.2.69.

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In the decade following the passage of the Federal Securities Laws of 1933 and 1934, the reform of accounting and auditing practices directed authority for selection of accounting principles and auditing procedures away from the discretion of the individual accountant and auditor. Instead, a self-regulatory peer driven process to establish general acceptance for a more limited set of principles and procedures was being initiated. Two events which occurred in 1938 indelibly affected this process, the SEC's decision to issue Accounting Series Release No. 4, which empowered non-governmental entit

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Ivakhnenkov, Sergiy. "Auditing in the IT Environment: Discussion on Methodology." Scientific Papers NaUKMA. Economics 6, no. 1 (2021): 59–65. http://dx.doi.org/10.18523/2519-4739.2021.6.1.59-65.

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The problem of forming an integrated approach to the methodology of economic control (including audit and internal control) is considered in the article. Auditing in the IT environment and with the use of ІТ combines the features of social, natural, and exact sciences, and deals with research objects, which are conceptual systems, natural systems, and abstract systems.The structure of the method of economic control and audit is proposed. The audit method has a twodimensional (static and dynamic) and two-tier structure. At the general theoretical level, it includes 1) basic, general scientific

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Lehmann, Constance M. "Internal Controls: A Compendium of Short Cases." Issues in Accounting Education 25, no. 4 (2010): 741–54. http://dx.doi.org/10.2308/iace.2010.25.4.741.

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ABSTRACT: The importance of a strong internal control system is a central theme in auditing and accounting information systems courses, taking on even more importance with the enactment of the Sarbanes-Oxley Act of 2002. Effective enterprise governance, the fulfillment of management objectives, and minimizing the opportunity for fraudulent activity are positively associated with the strength of the internal control system of a company (Peterson and Zikmund 2004). Six short, open-ended internal control cases are presented here. One or more of the cases can be utilized in auditing or accounting

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Abidin, Shamharir, and Mohammed Abobaker Baabbad. "The use of analytical procedures by Yemeni auditors." Corporate Ownership and Control 12, no. 2 (2015): 17–25. http://dx.doi.org/10.22495/cocv12i2p2.

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This study sets out to investigate the extent to which Yemeni auditors use analytical review procedures during the audit of client’s financial statements. It also examines the stage of auditing procedure in which Yemeni auditors implement analytical review procedures. Moreover, the study determines the relationships between the importance’s factors and the use of analytical review procedures. The findings of the study have indicated that the Analytical Procedures were utilized on high percentage by audits in larger and high experienced audit firms compared to small and low experienced audit fi

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De Santis, Federica. "Auditing Standard Change and Auditors' Everyday Practice: A Field Study." International Business Research 9, no. 12 (2016): 41. http://dx.doi.org/10.5539/ibr.v9n12p41.

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<p>The analysis of inertial phenomena in business context has been developed with reference to management and financial accounting (Hopwood, 1990; Hopwood and Miller, 1994). In the auditing field, however, only a few studies have attempted the inertial phenomenon (Salterio, 1996; Salterio &amp; Koonce, 1997; O'Reilly, et al., 2004; Messier, et al., 2012). An opportunity to investigate more in depth the topic of auditing inertia is offered by the recent change of the auditing principles in Italy.</p><p>Stemming from the aforementioned consideration, this paper aims to anal

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Zhou, Shouliang, and Yue Ma. "Application of Big Data Technology in Audit." International Business & Economics Studies 6, no. 1 (2024): p124. http://dx.doi.org/10.22158/ibes.v6n1p124.

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In the new era of rapid development of big data technology, the three key points of high-quality development of auditing are auditing talents, auditing rule of law and auditing technology. In the traditional audit process, auditors focus on professional judgment and professional competence, make audit plans, implement audit procedures and draw audit conclusions. However, there are many problems in traditional audit work, such as difficulty in obtaining sufficient external information and inefficiency in analyzing audit evidence. Therefore, auditors apply big data technology to audit work to so

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Mohammed Ali Hassan. "The Impact of Using the Analytical Procedure Methods in Preventing the Risks of Statistical Samples in Auditing, A Study According to Auditing Standards (520, 530)." Harmoni Economics: International Journal of Economics and Accounting 2, no. 2 (2025): 54–64. https://doi.org/10.70062/harmonieconomics.v2i2.217.

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Purpose: The study's aim to highlight how the relationship between the auditing standard Analytical Procedures (520) and reducing audit sample risks, a study according to the standard of auditing (530), and the complementary role between them. The sample chosen for the community matches the financial operations after a thorough assessment using analytical methodologies to gain reasonable certainty that the information presented in the financial statements and management report is reliable, fair, and unbiased. Theoretical framework: The theoretical framework of the study included introductory f

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Jaafar Abdulhussein Hilo Aljabi. "The Auditor’s Responsibility is to Apply the Concept of Materiality in Accordance with the Standard (ISA.320) in Determining Analytical Audit Procedures to Reduce Audit Risks." Technium Business and Management 7 (March 13, 2024): 98–110. http://dx.doi.org/10.47577/business.v7i.10787.

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The research aims to clarify the auditor’s responsibility for applying the concept of materiality in accordance with the (ISA.320) standard in determining the analytical audit procedures represented by the process of assessing audit risks. To achieve the research aims, the descriptive analytical approach was used to deal with data collection and classification. The main study tool, represented by the questionnaire form, was used to collect data from the study sample, which was analyzed through the SPSS program. The questionnaire was distributed to a number of sample members, and the number was

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Ali, Zainab Hadi, and Mounir Benaissa. "The Impact Of Accounting Standards for Foreign Currency Transactions and Financial Statements Translation on Auditing Procedures: The Case of Iraq." Journal of Information Systems Engineering and Management 8, no. 4 (2023): 23124. http://dx.doi.org/10.55267/iadt.07.14009.

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This paper aims to convey the notion of auditing, its relevance, and the report's function in strengthening the recipients' trust. It also tries to study accounting rules for foreign currency transactions and interpret and unify financial statements for overseas entities. The research aims to study and analyze accounting for foreign transactions and the translation of financial statements in public sector corporations, the research sample, and compare these accounting treatments with those that should be included in the relevant accounting standards. The objective meaning of the word auditing

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Appelbaum, Deniz, and Robert A. Nehmer. "Auditing Cloud-Based Blockchain Accounting Systems." Journal of Information Systems 34, no. 2 (2019): 5–21. http://dx.doi.org/10.2308/isys-52660.

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ABSTRACT In this research, we often refer to Nakamoto's (2008) seminal paper, “Bitcoin: A Peer-to-Peer Electronic Cash System,” to consider his proposed abstracted characteristics and how auditors could look at companies' transactions interfacing to a private/semi-private blockchain with Nakamoto's general characteristics and address the related audit domain for such transactions. We then take these design requirements for auditors and, using design science research (DSR), we consider the transaction processing and contracting contexts that match those requirements in permissioned blockchains.

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Brown, Veena L., Brian E. Daugherty, and Julie S. Persellin. "Satyam Fraud: A Case Study of India's Enron." Issues in Accounting Education 29, no. 3 (2014): 419–42. http://dx.doi.org/10.2308/iace-50735.

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ABSTRACT This case provides students a unique opportunity to examine and reflect on the challenges of auditing in today's global environment. Students examine a real-world billion dollar plus embezzlement and fraud at Satyam Corporation, an international company based in India and previously trading on the New York Stock Exchange. The case focuses on auditors' responsibilities related to obtaining and evaluating audit evidence, particularly as it relates to confirming cash and receivables. It also explores the quality control responsibilities related to audit procedures performed by foreign af

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Kazakova, Nataliya. "Strategic Vector for the Development of Audit Education and Qualification Certification of Audit Personnel in the Russian Federation." Auditor 10, no. 7 (2024): 12–19. http://dx.doi.org/10.12737/1998-0701-2024-10-7-12-19.

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Today, auditing is subject to transformation due to high dependence on sanctions from international business, changes in professional standards and government regulation. Auditing activities provide reliability and confirmation of the quality of business information for all stakeholders; it requires modern information technologies, big data analytics and artificial intelligence procedures, which serves as a navigator for the training of audit personnel. In this regard, the article substantiates the trajectory of audit education during the period of transformation of the Russian economy and bus

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Tetyushin, A. V. "Companies’ Crypto wallets Identification for Auditing Purposes." Accounting. Analysis. Auditing 10, no. 3 (2023): 86–93. http://dx.doi.org/10.26794/2408-9303-2023-10-3-86-93.

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The article examines the problem of identifying the crypto wallet of an audited organization, which is becoming increasingly important and relevant as crypto economy develops. Companies that conduct transactions with crypto assets are chosen as the objects of the analysis. The number of these companies is constantly growing due to the promotion of a completely new sector of the economy — crypto economy. In addition, the shares of these companies are traded on global financial markets, and the problem of auditing their crypto assets is becoming one of the most difficult within traditional audit

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Armitage, Jack, and Jillian K. Poyzer. "Academicians' And Practitioners' Views On The Importance Of The Topical Content In The First Auditing Course." American Journal of Business Education (AJBE) 3, no. 1 (2010): 71–82. http://dx.doi.org/10.19030/ajbe.v3i1.375.

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The research question addressed in this study is to compare and identify differences between academics teaching auditing classes and practicing accountants regarding the importance of topics covered in the first university auditing course. This is accomplished by surveying academics and practitioners regarding their perceptions of the importance of 41 topics addressed in current auditing textbooks. The results show the five most important topics, as ranked by professors, are audit risk, understanding internal control, evidence, financial statement assertions, and fraud awareness. The five most

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Romero, José Aguado, and Antonio M. López Hernández. "Cost and price auditing: effectiveness in the procurement of defense services in Spain." Revista de Administração Pública 50, no. 5 (2016): 745–64. http://dx.doi.org/10.1590/0034-7612152005.

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Abstract Contract auditing, or cost and price auditing, has been applied in Spain as a means of determining prices in non-competitive defense contracts since 1989. Factors such as Spain's participation in international defense organizations, the characteristics of the defense market and the contractual legal framework for the procurement of defense goods and services help underscore the need for the Spanish Ministry of Defense to implement cost and price auditing. With the evolution of cost and price auditing in Spain in mind, this paper analyses the entire process, describes the audit procedu

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Davidson, David A., and Thomas L. Wills. "USING INTERNAL ENVIRONMENTAL AUDITING PROGRAMS TO HELP PREVENT SPILL INCIDENTS." International Oil Spill Conference Proceedings 1995, no. 1 (1995): 293–96. http://dx.doi.org/10.7901/2169-3358-1995-1-293.

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ABSTRACT Texaco, Inc. has been performing environmental audits since 1980. Early audits focused on such major facilities as refineries and chemical plants, which often include waterfront transfer facilities. Prior to the Exxon Valdez accident, Texaco realized the importance of a strong internal environmental auditing program. Groundwork was laid and, in the summer of 1989, a full-fledged corporate environmental compliance auditing program was in place. Audits are now performed, on a cyclical basis, of all Texaco-owned and/or -operated facilities worldwide. Texaco's environmental auditing proce

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Лосева та N. Loseva. "Company Standard оf Auditor Activity «Audit Evidence»". Auditor 1, № 6 (2015): 10–15. http://dx.doi.org/10.12737/11615.

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Presented material is the enterprise’s internal standard of auditing that defines the concepts of audit evidence, procedures and information applied as audit evidence, as well as requirements to audit procedures to obtain audit evidence.

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