Academic literature on the topic 'Auditor's reports'

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Journal articles on the topic "Auditor's reports"

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Gray, Glen L., Jerry L. Turner, Paul J. Coram, and Theodore J. Mock. "Perceptions and Misperceptions Regarding the Unqualified Auditor's Report by Financial Statement Preparers, Users, and Auditors." Accounting Horizons 25, no. 4 (2011): 659–84. http://dx.doi.org/10.2308/acch-50060.

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SYNOPSIS U.S. and international auditing standard setters continue to raise questions about standard auditors' reports and are exploring alternatives to those reports. Government agencies and professional organizations are also raising questions about the auditor's report. These questions point to a continued existence of an “audit expectation gap.” To investigate perceptions and misperceptions regarding the auditor's report, we conducted focus groups with five different stakeholder groups—financial statement preparers (CFOs), users (bankers, analysts, and non-professional investors), and exte
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Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection." Current Issues in Auditing 11, no. 1 (2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.

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SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” (Abbott, Brown, and Higgs 2016), who investigate the extent to which audit committee members (ACM) of small public companies consider auditors' Public Company Accounting Oversight Board (PCAOB) inspection reports and/or the auditors' prior affiliation with management in their auditor hiring decisions. The authors find participants (the study's proxy for ACM) incorporate the inspection report, as well as the auditor's prior affil
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Krishnan, Jagan, and Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report." AUDITING: A Journal of Practice & Theory 24, s-1 (2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.

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The U.S. Securities and Exchange Commission (SEC) recently made timely reviews of quarterly financial statements mandatory for all registrants. The objective is to improve corporate quarterly reporting. However, formal review reports are not required to be included in 10-Q filings, and may not even be issued by auditors. A priori, one would expect these reports to be useful to investors if they imply added auditor diligence or if they contain modifications to the standard report. We find that only 5.7 percent of the companies in our sample attached the auditor's review report in their 10-Q fil
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Hendrian, Hendrian, Rini Dwiyani Hadiwidjaja, and Eko Suwardi. "Antecedent Factors on an Auditors' Attitude Towards Conducting an Intended Qualified Audit." Journal of Finance and Banking Review Vol. 2 (4) Oct-Dec 2017 2, no. 4 (2017): 08–21. http://dx.doi.org/10.35609/jfbr.2017.2.4(2).

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Objective - This study proposes to investigate an auditor's works by usingthe model on the Theory of Reasoned Action (TRA), with the inducement of intervention by a supervisor, that influences an auditor's aattitudes. The study uses the TRA proposed by Fishben and Ajzen (1975) to predict and explain the behaviors of Indonesian auditors. The results reveal those factors influencing an auditor's intention to provide qualified and reliable audit reports. Methodology/Technique - The study focuses on audit implementation in the public sector, specifically the auditing of financial statements in reg
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Havasi, Rodabeh, and Roya Darabi. "The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange." Asian Social Science 12, no. 8 (2016): 92. http://dx.doi.org/10.5539/ass.v12n8p92.

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<p>This study examines the effect of auditor’s industry specialization on quality of financial reporting of the listed companies in Tehran Stock Exchange during the period of 7 years from 2008 to 2014. It is expected that industry specialist auditors will show more competence and auditing quality in discovering opportunistic behavior in executives and most probably they will report financial statements to maintain their reputation; in other words, it is expected that auditors specialized in industry will have an effective role in corporate governance and improving the quality of financia
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Brouwer, Arjan, Peter Eimers, and Henk Langendijk. "The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 12 (2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.

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For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor. The limited transparency regarding an auditor’s actual activities, has contributed to the dissatisfaction concerning the functioning of auditors. The new (extended) auditor’s report is an answer to the information needs of stakeholders. The key audit matters reported by the auditor provide new insights to financial statement users with respect to significant estimates and risks reported in the financial sta
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Geiger, Marshall A., and K. Raghunandan. "Bankruptcies, Audit Reports, and the Reform Act." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 187–95. http://dx.doi.org/10.2308/aud.2001.20.1.187.

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The Private Securities Litigation Reform Act (Reform Act) was enacted as law in 1995 and represents a major victory for the public accounting profession. Since audit reporting for publicly traded companies that enter bankruptcy continues to be of interest to legislators and the public, the Reform Act also includes audit reporting requirements regarding the auditor's assessments of a company's ability to continue as a going concern. This study examines the potential impact of the Reform Act on auditor reporting by examining audit reports for 383 bankrupt companies during the 1991–1998 period. T
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Brazel, Joseph F., Paul Caster, Shawn Davis, et al. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the PCAOB Rulemaking Docket Matter No. 34: PCAOB Release No. 2011-003, Concept Release on Possible Revisions to PCAOB Standards Related to Reports on Audited Financial Statements." Current Issues in Auditing 5, no. 2 (2011): C1—C14. http://dx.doi.org/10.2308/ciia-50074.

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SUMMARY Recently, the Public Company Accounting Oversight Board (PCAOB or Board) issued a concept release to solicit public comment on the potential direction of a proposed standard-setting project on the content and form of reports on audited financial statements. The objective of the concept release was to discuss several alternatives for changing the auditor's reporting model that could increase its transparency and relevance to financial statement users, while not compromising audit quality. To that end, the alternatives included (1) a supplement to the auditor's report, in which the audit
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Krishnan, Jayanthi. "The Timing and Information Content of Auditors' Exhibit Letters Relating to Auditor Changes." AUDITING: A Journal of Practice & Theory 21, no. 1 (2002): 29–46. http://dx.doi.org/10.2308/aud.2002.21.1.29.

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This study examines auditors' exhibit letters that are filed as part of reporting requirements for auditor changes. The two other reporting requirements (an initial 8-K filing by the client and the AICPA notification letter sent by the auditor) have been the subject of prior work (Schwartz and Soo 1996a; Ettredge et al. 2001). The auditor's exhibit letter, in which the auditor is required to comment on client disclosures in the initial 8-K, is intended to ensure accurate reporting by the client particularly on potentially troublesome conditions such as reportable events, disagreements, and res
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Mansur, Moh. "PENGARUH SUPERVISI DAN PENGEMBANGAN PROFESI TERHADAP KEMAMPUAN AUDITOR." Media Riset Akuntansi, Auditing dan Informasi 6, no. 3 (2006): 373. http://dx.doi.org/10.25105/mraai.v6i3.922.

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<p class="Style16">The objective of this research is to study the influence of supervisory actions and Professional development or Continuing Professional Educations (CPE) on auditor's competency/ Capabilities both partially and simultaneously at Bandung public accounting firms. The method used in this study is explanatory descriptive survey. This study reports the results of the survey of 20 auditors from 25 auditors of public accounting office in Bandung. Hypotheses were tested with F-statistic test and t-statistic test by significant level of 5%. The result of the study shows that sup
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Dissertations / Theses on the topic "Auditor's reports"

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Näsman, Lacey. "A Qualitative Look into Going Concern Reports : From the Auditor's Perspective." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-160449.

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This research considered the perspective of the auditor regarding going-concern reports in light of previous research questions and prior study categorizations. A deeper goal of the study was to find out if a qualitative method would produce a deeper understanding than the quantitative studies of previous research. Interviews were conducted on six Swedish auditors as respondents to learn about their perspectives on going-concern reports. To relate the auditors’ perspectives to previous research, the previous research inspired questions which the respondents answered in their interviews. The pr
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Rematzki, Johanna [Verfasser], Christiane [Akademischer Betreuer] Pott, and Tessa [Gutachter] Flatten. "Essays on the effectiveness of KAM disclosure in auditor's reports / Johanna Rematzki ; Gutachter: Tessa Flatten ; Betreuer: Christiane Pott." Dortmund : Universitätsbibliothek Dortmund, 2018. http://d-nb.info/1175205109/34.

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Santos, Fabiano Pereira dos. "A relação entre o parecer de auditoria e a troca de auditores: uma investigação nas instituições financeiras brasileiras." reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/11262.

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Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:27Z No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:40Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5)<br>Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:49Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d
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Guedes, Antonio Carlos dos Santos. "O parecer da auditoria independente antecipa a necessidade de republicação das demonstrações contábeis?" reponame:Repositório Institucional do FGV, 2008. http://hdl.handle.net/10438/11034.

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Submitted by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:01:44Z No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5)<br>Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:05Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5)<br>Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:16Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Sant
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Reynolds, John Kenneth. "The impact of objectivity on the auditors reporting decisions : an office-level analysis /." free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9953890.

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Domingos, Francisco Borges de Almeida. "O impacto da introdução das key audit matters nos honorários dos auditores." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17345.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Tem-se vindo a verificar um aumento dos requisitos exigidos por parte dos utilizadores do relatório de auditoria, sobretudo na partilha de mais informação por parte dos auditores. Deste modo, os reguladores têm vindo a promover alterações de forma a contrariar esta tendência. Uma dessas alterações ocorreu com a introdução das Key Audit Matters (KAMs) que são as matérias que o auditor considerou mais significativas no decorrer da auditoria e que têm como objetivo melhorar o valor informativo e a confiança nos relatórios de audito
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Sena, Sandra Regina Siqueira de. "Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007." Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/885.

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Made available in DSpace on 2016-03-15T19:32:31Z (GMT). No. of bitstreams: 1 Sandra Regina Siqueira de Sena.pdf: 1581417 bytes, checksum: 429ca69c5f05c2e3fb347fdd71aa9f91 (MD5) Previous issue date: 2011-11-04<br>Fundo Mackenzie de Pesquisa<br>The primary goal of this study is to verify whether there have been any changes in the reports issued by independent auditors after the adoption of Act Number 11638/2007. The sample is composed of non-financial listed companies whose shares are traded on the Bovespa (São Paulo Stock Exchange) with released Financial Statements in the period between 2006
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Prata, Vera Solange Vieira Matoca. "Auditoria financeira em pequenas e médias empresas : aspetos primordiais." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15058.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Este trabalho foi desenvolvido no âmbito do mestrado em contabilidade, fiscalidade e finanças empresariais, pelo ISEG (Instituto Superior de Economia e Gestão) da Universidade Lisboa, na forma de relatório de estágio, na empresa "João Cipriano e Associados, SROC, Lda". Tem como tema "Auditoria Financeira em PME: Aspetos Primordiais". A componente teórica aborda a normalização e o encaminhamento duma auditoria, efetuando depois uma incursão comparativa pelas particularidades duma auditoria a PME e a grandes entidades. Na compone
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Rahnert, Katharina. "The evolution of the Swedish auditor's report." Doctoral thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-63720.

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The auditor’s report has been criticised for being uninformative at least since the late nineteenth century. Despite persistent requests for detailed information in order to facilitate users’ decision-making processes, auditors have only recently started to provide entity-specific information in their reports. Against this background, two research questions are raised: (1) What were the driving forces behind the evolution of the auditor’s report? (2) How can dissatisfaction with and misperceptions of audit reporting be reduced in order to support financial statement users’ decision-making proc
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Vasconcelos, Marta Filipa Encarnação Belas Correia de. "Divulgação de matérias relevantes de auditoria : o caso das provisões." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21040.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Em 2016, o International Auditing and Assurance Standards Board (IAASB) alterou o relatório do auditor, nomeadamente através da introdução de uma nova secção, onde passou a ser obrigatório para as auditorias a entidades de interesse público a comunicação das matérias relevantes de auditoria, em inglês, Key Audit Matters (KAM). Nesse sentido, e tendo em conta que as provisões são uma área das demonstrações financeiras onde se utilizam estimativas contabilísticas e que por isso é necessário que os auditores tenham mais trabalho a
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Books on the topic "Auditor's reports"

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International Federation of Accountants. International Auditing Practices Committee. Special purpose auditor's reports. International Federation of Accountants, 1986.

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American Institute of Certified Public Accountants. Stockbrokerage and Investment Banking Committee. Reports on audited financial statements of brokers and dealers in securities. The Institute, 1989.

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American Institute of Certified Public Accountants. Stockbrokerage and Investment Banking Committee. Reports on audited financial statements of brokers and dealers in securities: Amendment to AICPA audit and accounting guide Audits of brokers and dealers in securities. AICPA, 1989.

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Committee, American Institute of Certified Public Accountants Government Accounting and Auditing. Auditor's reports in audits of state and local governmental units: August 11, 1989, amendment to AICPA audit and accounting guide Audits of state and local governmental units. The Institute, 1989.

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Victoria. Office of the Auditor-General. Port of Melbourne channel deepening project: Achievement of objectives. Victorian Government Printer, 2012.

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Geiger, Marshall A. Setting the standard for the new auditor's report: An analysis ofattempts to influence the Auditing Standards Board. JAI Press, 1993.

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Setting the standard for the new auditor's report: An analysis of attempts to influence the Auditing Standards Board. JAI Press, 1993.

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American Institute of Certified Public Accountants. Auditing Standards Division. Illustrative auditor's reports on financial statements of employee benefit plans comporting with statement on auditing standards no. 58, reports on audited financial statements, December 15, 1988. AICPA, 1988.

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Guy, Dan M. Auditors' reports. Tax Management Inc., 2006.

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Cutler, Sally F. Designing and writing message-based audit reports. Institute of Internal Auditors, 2001.

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Book chapters on the topic "Auditor's reports"

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Welc, Jacek. "Evaluation of Financial Statement Reliability and Comparability Based on Auditor’s Opinion, Narrative Disclosures and Cash Flow Data." In Reading Between the Lines of Corporate Financial Reports. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_5.

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Shinjo, Yukiko, Yulian Jin, and Kimitaka Kaga. "Cochlear Implantation for a Child with Auditory Nerve Disease: a Case Report." In Neuropathies of the Auditory and Vestibular Eighth Cranial Nerves. Springer Japan, 2009. http://dx.doi.org/10.1007/978-4-431-09433-3_9.

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Talacchi, A., L. Cristofori, D. Garozzo, L. Deotto, and A. Bricolo. "Auditory Evoked Responses and Blink Reflex in Brain-Stem Cavernous Angiomas. Report of 7 Cases." In New Trends in Management of Cerebro-Vascular Malformations. Springer Vienna, 1994. http://dx.doi.org/10.1007/978-3-7091-9330-3_93.

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Du, Xingqiang. "Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from Chinese Special Treatment Firms." In Contributions to Finance and Accounting. Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4462-4_5.

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"Independent Auditor's Reports and Client Representations." In Investment Companies. American Institute of Certified Public Accountants, Inc., 2017. http://dx.doi.org/10.1002/9781119480518.ch12.

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Roach, Lee. "19. Corporate transparency." In Company Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198786634.003.0019.

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This chapter describes the UK's corporate transparency regime, including the statutory registers, the annual accounts and reports, the role of the auditor, and other notable disclosure obligations. Companies are required to keep a number of statutory registers, but private companies may instead elect to have Companies House keep the relevant information on its central register. Meanwhile, all companies are generally required to prepare accounts for each financial year, and these are known as ‘individual accounts’. Parent companies, in addition to preparing individual accounts, must also prepare group accounts. The annual reports consist of the strategic report, the directors' report, the auditor's report, and the directors' remuneration report. The role of a statutory auditor, which must be independent of the company, is to report on whether the company's accounts represent a fair and true view of the company's finances.
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Hannigan, Brenda. "18. Informed shareholders and stakeholders—disclosure and the limited company." In Company Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198848493.003.0018.

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Most disclosure comes in the form of company accounts and reports focusing on the financial position and the activities of the company. Increasingly, mandated disclosures for public companies extend widely beyond the financial statements to a narrative account of the company’s activities, business strategy, and risks. Considerable emphasis is now placed, for public companies, on addressing environmental, social, and governance (ESG) concerns. The chapter discusses the statutory provisions governing company accounts and considers the obligations of the directors with respect to preparing, circulating, and filing accounts. The chapter also addresses the regulatory framework for audit, the need in larger companies for an auditors’ report, and considers the extent of the auditor’s duty of care as well as the potential auditor liabilities arising from a negligent audit report.
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Fülöp, Melinda Timea, George Silviu Cordoș, and Nicolae Măgdaș. "Importance of Ethics and Education to Understand the Audit Mission." In Management Accounting Standards for Sustainable Business Practices. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0178-8.ch011.

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The chapter brings forward the discussion of how the level of accounting and audit knowledge has an impact on how stakeholders understand the audit mission, the auditor's responsibilities, and the message conveyed by the audit report, even when considering the new and extended reports. The preliminary results of this analysis indicate that audit education influences the audit expectation gap (the reasonableness gap), and if measures would be taken to upsurge the stakeholder's levels of education in auditing and accounting, combined with new and revised standards, the audit expectation gap can be reduced. In this sense, the International Accounting Education Standards Board (IAESB) is an independent standard-setting body that serves the public interest by establishing standards in the field of professional accounting education that prescribe technical competence and professional skills, values, ethics, and attitudes.
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French, Derek. "17. Company officers, secretary and auditor." In Mayson, French & Ryan on Company Law. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198841517.003.0017.

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This chapter focuses on company officers (secretaries, auditors and managers), with emphasis on their responsibilities and liabilities under the Companies Act 2006 (CA 2006) and the appropriate sanctions for breach of its requirements. It first considers who, in general terms, is an ‘officer’ or ‘manager’ of a company for the purposes of criminal or fiduciary liability. Then it deals with the appointment and qualifications of secretaries and the appointment and reappointment of auditors. There is discussion of auditors’ remuneration, integrity and independence, the required contents of an auditor’s report and an auditor’s investigative powers. There is analysis of an auditor’s liability in contract and tort for negligence in carrying out the audit and negligent misstatement in an auditor’s report. The chapter cites relevant legislation, including CA 2006 and UK Corporate Governance Code, and considers two particularly significant cases: Caparo Industries plc v Dickman [1990] 2 AC 605 and Stone and Rolls Ltd v Moore Stephens [2009] UKHL 39, [2009] AC 1391.
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French, Derek. "17. Company officers, secretary and auditor." In Mayson, French & Ryan on Company Law. Oxford University Press, 2021. http://dx.doi.org/10.1093/he/9780198870029.003.0017.

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This chapter focuses on company officers (secretaries, auditors and managers), with emphasis on their responsibilities and liabilities under the Companies Act 2006 (CA 2006) and the appropriate sanctions for breach of its requirements. It first considers who, in general terms, is an ‘officer’ or ‘manager’ of a company for the purposes of criminal or fiduciary liability. Then it deals with the appointment and qualifications of secretaries and the appointment and reappointment of auditors. There is discussion of auditors’ remuneration, integrity and independence, the required contents of an auditor’s report and an auditor’s investigative powers. There is analysis of an auditor’s liability in contract and tort for negligence in carrying out the audit and negligent misstatement in an auditor’s report. The chapter cites relevant legislation, including CA 2006 and UK Corporate Governance Code, and considers two particularly significant cases: Caparo Industries plc v Dickman [1990] 2 AC 605 and Stone and Rolls Ltd v Moore Stephens [2009] UKHL 39, [2009] AC 1391.
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Conference papers on the topic "Auditor's reports"

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Schuett, Jonathan H., Riley J. Winton, Jared M. Batterman, and Bruce N. Walker. "Auditory weather reports." In the 9th Audio Mostly. ACM Press, 2014. http://dx.doi.org/10.1145/2636879.2636898.

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Bozhinovska Lazarevska, Zorica, Marina Trpeska, Atanasko Atanasovski, and Ivan Dionisijev. "AUDIT PROFESSION IN THE SHADOW OF THE COVID -19 - A PERCEPTION OF AUDITORS IN REPUBLIC OF NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0006.

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The virtual practice has posed serious challenges and opened many dilemmas for the auditors. How to obtain sufficient and appropriate audit evidence in the absence of communication with the client, to assess the risks of material misstatement, to recognize the symptoms of fraud, to check subsequent events, to assess the ability for ‘going concern’, to exercise the required level of professional skepticism, and how to write an audit report in which the auditor will offer a reasonable assurance to users of the opinion expressed. Health experts warn that even in the postCOVID-19 period, the socia
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Nees, Michael A., Joanna Harris, and Peri Leong. "How Do People Think They Remember Melodies and Timbres? Phenomenological Reports of Memory for Nonverbal Sounds." In The 23rd International Conference on Auditory Display. The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.068.

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Memory for nonverbal sounds such as those used in sonifications has been recognized as a priority for cognitive-perceptual research in the field of auditory display. Yet memory processes for nonverbal sounds are not well understood, and existing theory and research have not provided a consensus on a mechanism of memory for nonverbal sounds. We report a new analysis of a qualitative question that asked participants to report the strategy they used to retain nonverbal sounds—both melodies and sounds discriminable primarily by timbre. The question was originally posed as part of the debriefing pr
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Nurlinda. "Quality of OPD Financial Reports from Internal Auditor’s Perspective." In Economics and Business International Conference 2019. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009206404040412.

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Pfaue, A., TK Hoffmann, and E. Goldberg-Bockhorn. "Case report - unclear auditory tube dysfunction." In 100 JAHRE DGHNO-KHC: WO KOMMEN WIR HER? WO STEHEN WIR? WO GEHEN WIR HIN? Georg Thieme Verlag KG, 2021. http://dx.doi.org/10.1055/s-0041-1728519.

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Arežina, Nada, Vule Mizdraković, and Ljiljana Jeremić. "THE ANALYSIS OF AUDITORS’ REPORTS IN RELATION TO THE CLIENTS’ SOLVENCY LEVEL." In FINIZ 2015. Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-88-91.

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Bezas, V. "Rare tumor of the external auditory canal – A case report." In Abstract- und Posterband – 90. Jahresversammlung der Deutschen Gesellschaft für HNO-Heilkunde, Kopf- und Hals-Chirurgie e.V., Bonn – Digitalisierung in der HNO-Heilkunde. Georg Thieme Verlag KG, 2019. http://dx.doi.org/10.1055/s-0039-1686347.

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Middleton, Jonathan, Jaakko Hakulinen, Katariina Tiitinen, et al. "Sonification with Musical Characteristics: A Path Guided by User-Engagement." In The 24th International Conference on Auditory Display. The International Community for Auditory Display, 2018. http://dx.doi.org/10.21785/icad2018.006.

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Sonification with musical characteristics can engage users, and this dynamic carries value as a mediator between data and human perception, analysis, and interpretation. A user engagement study has been designed to measure engagement levels from conditions within primarily melodic, rhythmic, and chordal contexts. This paper reports findings from the melodic portion of the study, and states the challenges of using musical characteristics in sonifications via the perspective of form and function – a long standing debate in Human-Computer Interaction. These results can guide the design of more co
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Reinhardt, H., W. Pethe, and J. Langer. "Optic atrophy and auditory synaptopathy as syndromal disease – a case report." In Abstract- und Posterband – 90. Jahresversammlung der Deutschen Gesellschaft für HNO-Heilkunde, Kopf- und Hals-Chirurgie e.V., Bonn – Digitalisierung in der HNO-Heilkunde. Georg Thieme Verlag KG, 2019. http://dx.doi.org/10.1055/s-0039-1686480.

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Hemakom, A., A. Noymai, P. Israsena, S. Boonyanukul, and C. Chinnarat. "Remote hearing screening as part of auditory telerehabilitation; a preliminary report." In 2011 International Conference on Virtual Rehabilitation (ICVR). IEEE, 2011. http://dx.doi.org/10.1109/icvr.2011.5971830.

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Reports on the topic "Auditor's reports"

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Owens, C. M. Multifamily Energy Auditor Job/Task Analysis and Report: September 2013. Office of Scientific and Technical Information (OSTI), 2013. http://dx.doi.org/10.2172/1107442.

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DoD Office of Inspector General. Independent Auditors Report on the Attestation of the Existence, Completeness, and Rights of the Armys Real Property. Defense Technical Information Center, 2015. http://dx.doi.org/10.21236/ad1001814.

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Ingle, Aaron, Mithra Moezzi, Loren Lutzhenhiser, et al. Behavioral Perspectives on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision Making. Office of Scientific and Technical Information (OSTI), 2012. http://dx.doi.org/10.2172/1174158.

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DoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control Program Activities. Defense Technical Information Center, 2016. http://dx.doi.org/10.21236/ad1004877.

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DoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Performance Summary Report of the Funds Obligated for National Drug Control Program Activities. Defense Technical Information Center, 2016. http://dx.doi.org/10.21236/ad1004878.

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Beiker, Sven, ed. Unsettled Issues Regarding Visual Communication Between Automated Vehicles and Other Road Users. SAE International, 2021. http://dx.doi.org/10.4271/epr2021016.

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As automated road vehicles begin their deployment into public traffic, and they will need to interact with human driven vehicles, pedestrians, bicyclists, etc. This requires some form of communication between those automated vehicles (AVs) and other road users. Some of these communication modes (e.g., auditory, motion) were discussed in “Unsettled Issues Regarding Communication of Automated Vehicles with Other Road Users.” Unsettled Issues Regarding Visual Communication Between Automated Vehicles and Other Road Users focuses on sisual communication and its balance of reach, clarity, and intuit
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DoD Office of Inspector General. Independent Auditors Report on the Air Force Working Capital Fund FY 2015 and FY 2014 Basic Financial Statements for United States Air Force Agency Financial Report 2015. Defense Technical Information Center, 2015. http://dx.doi.org/10.21236/ad1001836.

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Alaska Power Administration combined financial statements, schedules, and supplemental reports, September 30, 1997 and 1996 with independent auditors` report thereon. Office of Scientific and Technical Information (OSTI), 1998. http://dx.doi.org/10.2172/584906.

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Health hazard evaluation report: HETA-92-180-2246, Ohio State Auditors Office, Sharonville, Ohio. U.S. Department of Health and Human Services, Public Health Service, Centers for Disease Control, National Institute for Occupational Safety and Health, 1992. http://dx.doi.org/10.26616/nioshheta921802246.

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Research Department - Banking Section - Audit Reports - Correspondence with the Auditor General - 1942 - 1951. Reserve Bank of Australia, 2021. http://dx.doi.org/10.47688/rba_archives_2006/14777.

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