Relevant bibliographies by topics / Auditors' reports

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Auditors' reports'

Author: Grafiati
Published: 4 June 2021
Last updated: 30 July 2024

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Auditors' reports.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Auditors' reports"

1

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 (September 1, 2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
2

Fakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports." Journal of Islamic Accounting and Business Research 11, no. 3 (January 2, 2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.

Full text
Abstract:
Purpose The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks. Design/methodology/approach A statistical measurement of the homogenization of the consolidated auditors’ reports of Islamic banks. International and Islamic auditing standards on consolidated auditors’ reports are used as the control (ISA 700 and AAOIFI standard-IAS2). Findings The results show a lack of harmonization among the Islamic bank’s groups in several elements related to the form of the consolidated auditor’s report and in a
APA, Harvard, Vancouver, ISO, and other styles
3

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 (December 15, 2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
4

Fakhfakh, Mondher. "The harmonization of audit reports of Islamic banks." Journal of Islamic Accounting and Business Research 8, no. 2 (April 10, 2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.

Full text
Abstract:
Purpose The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent auditors of Islamic banks. Design/methodology/approach The homogenization of the auditors’ reports of Islamic banks has been statistically measured. Supranational auditing standards on auditors’ reports (ISA 700 and AAOIFI standard) are used as the control. Findings The results show lack of harmonization in several elements related to the form of the auditor’s report and in all elements related to the content of the auditor’s report among the Islamic banks. Originality/value Th
APA, Harvard, Vancouver, ISO, and other styles
5

Farah Freihat, Abdel Razaq, Ismail Hamad Al-Shaar, and Ayda Farhan. "Code of ethics for professional accountants and change the external auditor: A study of the emerging markets." Corporate Ownership and Control 18, no. 3 (2021): 201–12. http://dx.doi.org/10.22495/cocv18i3art16.

Full text
Abstract:
To ensure the independence of auditors and the credibility of financial statements, this study investigates if Jordanian manufacturing companies change their external auditors. Moreover, assess if that change is influenced by the International Code of Ethics for Professional Accountants (ICEPA). The study figured out the viewpoints of external auditors and financial managers of public industrial companies listed on the Amman Stock Exchange. Auditor’s changing data is gathered from the annual reports of (59) manufacturing firms from 2006 to 2015. (280) questionnaires were collected from financi
APA, Harvard, Vancouver, ISO, and other styles
6

Son, Myungsoo, Hakjoon Song, and Youngkyun Park. "PCAOB Inspection Reports and Shareholder Ratification of the Auditor." Accounting and the Public Interest 17, no. 1 (May 1, 2017): 107–29. http://dx.doi.org/10.2308/apin-51802.

Full text
Abstract:
ABSTRACT We examine the effect of unfavorable PCAOB inspection reports, which contain audit deficiencies related to GAAS and/or GAAP violations, on shareholder voting for the auditor ratification. We further investigate whether shareholders likely vote against ratification for the auditors receiving deficiency reports in a weak corporate governance environment. Overall, we do not find evidence that shareholders vote against auditor ratifications when their auditors receive unfavorable inspection reports. However, we find some evidence that shareholders cast their votes against the ratification
APA, Harvard, Vancouver, ISO, and other styles
7

Krishnan, Jagan, and Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report." AUDITING: A Journal of Practice & Theory 24, s-1 (December 1, 2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
8

Pobrić, Amira. "Emphasis of Matter paragraph in auditor's reports on financial statements of listed companies in Bosnia and Herzegovina." Ekonomski izazovi 13, no. 25 (2024): 45–56. http://dx.doi.org/10.5937/ekoizazov2425043p.

Full text
Abstract:
This paper analyses auditor's reports on financial statements of listed companies in Bosnia and Herzegovina. The goal of the research is to determine the frequency of the inclusion of the Emphasis of Matter paragraph in auditor's reports, as well as to identify the matters to which auditors most often draw the attention of users of financial statements within this paragraph. The research was conducted on a sample of 689 auditor's reports and covered the period from 2018 to 2021. The content analysis method was used. This research shows that the frequency of the inclusion of the Emphasis of Mat
APA, Harvard, Vancouver, ISO, and other styles
9

Mediawati, Elis. "The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports." International Journal of Business, Law, and Education 4, no. 2 (November 30, 2023): 1270–81. http://dx.doi.org/10.56442/ijble.v4i2.316.

Full text
Abstract:
This research investigates the influence of auditor ethics and auditor experience on the quality of financial reports in the garment sector of West Java, Indonesia. This study employs a quantitative approach to measure auditor ethics and experience, utilizing statistical tools for analysis. The research targets financial auditors in Indonesia, with a sample size of 150 auditors selected purposively based on specific criteria.The study emphasizes the importance of auditors in ensuring the accuracy and reliability of financial information. The garment industry in West Java holds significance in
APA, Harvard, Vancouver, ISO, and other styles
10

Goicoechea, Estibaliz, Fernando Gómez-Bezares, and José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users." International Journal of Financial Studies 9, no. 2 (April 29, 2021): 25. http://dx.doi.org/10.3390/ijfs9020025.

Full text
Abstract:
Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited perceptions from 212 experienced auditors and financial report users about the value of audit reports and ways to improve their format and content. An analysis of the responses suggests that adding information on audits (such as auditor’s responsibility about fraud) and on annual accounts and client’s information systems, without significant cha
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Auditors' reports"

1

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.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Wang, Xinhan. "Earnings management, audit opinion and auditor location /." access full-text, 2005. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis-r.pl?mphil-ac-b19885763f.pdf.

Full text
Abstract:
Thesis (M.Phil.)--City University of Hong Kong, 2005.<br>"Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)
APA, Harvard, Vancouver, ISO, and other styles
3

Morton, Anja Marketta. "Audit service quality : an empirical investigation." Phd thesis, Faculty of Economics, 1998. http://hdl.handle.net/2123/5305.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
5

Singtokul, Ong-Ard. "Experience, episodic knowledge and judgment in an audit committee member task: experimental evidence." Diss., Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34663.

Full text
Abstract:
I conduct experiments to investigate how episodic knowledge obtained from prior experience as an auditor or a manager affects audit committee members' judgment in supporting the auditor in a disagreement with management. This paper sheds light on the advantage of first-hand accounting-related experience in the important oversight task. It also brings to bear the potential benefit from direct manager experience as claimed by researchers and regulators. I find that the episodic knowledge obtained from prior experience as an auditor, especially the experience of having been a diligent auditor, st
APA, Harvard, Vancouver, ISO, and other styles
6

Fok, Davy Nai Hung. "A study of the form and content of investigating accountants' reports in prospectuses." Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36281/1/36281_Fok_1995.pdf.

Full text
Abstract:
This study has examined the form and content of 100 Investigating Accountants' Reports (IARs) contained in prospectuses of companies. Hypotheses were developed to test the variables that may affect investigating accountants in: (1) stating the level of assurance clearly and (2) presenting historical proforma financial statements. This study has also examined: (1) how investigating accountants stated the nature of their engagement; (2) reporting procedures of IARs; and (3) investigating accountants' opinion on financial forecasts. This study hopes to provide some insight for regulators and a
APA, Harvard, Vancouver, ISO, and other styles
7

Wallin, David Ernest. "Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.

Full text
Abstract:
A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impuni
APA, Harvard, Vancouver, ISO, and other styles
8

Moroney, Robyn Ann Accounting Australian School of Business UNSW. "An investigation and comparison of the decision-making process used by industry specialist and other auditors." Awarded by:University of New South Wales. Accounting, 2003. http://handle.unsw.edu.au/1959.4/19242.

Full text
Abstract:
Large accounting firms have been structuring their audit divisions along industry lines for some years. Industry specialisation is seen as a means of differentiation between otherwise similar accounting firms. At the individual level industry specialists are identified as being so designated within their firm. They spend a substantial amount of their time auditing clients in that industry. The purpose of this study is to determine what industry specialist auditors do that is different and similar when working on industry-based tasks, one of which they specialise in. Behavioural decision theory
APA, Harvard, Vancouver, ISO, and other styles
9

Perry, Suzanne M. "A Reexamination of the Dilution of Auditor Misstatement Risk Assessments: An Experimental Study of the Impact of Client Information Type, Workload, and PCAOB Guidance on Dilution." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc848096/.

Full text
Abstract:
Many external parties such as investors, creditors, and regulatory agencies, use a company’s financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High tim
APA, Harvard, Vancouver, ISO, and other styles
10

Chrityakierne, Kamolmett. "Properties of Key Audit Matters: Determinants and Impacts on the Capital Market." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29913.

Full text
Abstract:
Key Audit Matters (KAM) disclosures are one of the most notable regulatory changes introduced into auditors’ reports worldwide. The KAM are intended to provide informational value by making audits more transparent to financial statement users. This thesis investigates (i) the determinants of KAM properties, including volume, composition, specificity, readability, and uncertain tone, and (ii) the impacts of the nature and properties of KAM by applying textual analyses to the KAM disclosures of UK companies during the 2013 – 2017 period. This thesis finds that the expertise and experience of KA
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Auditors' reports"

1

Guy, Dan M. Auditors' reports. Washington, D.C: Tax Management Inc., 2006.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

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

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Board, Auditing Practices. Auditors' reports on financial statements. London: Auditing Practices Board, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Falls, Chambers & Co., ed. Township of West Nissouri provincial government audit: Report of special inspection : audit and examination of the books, accounts, vouchers and moneys of the Municipal Corporation of the Township of West Nissouri, in the County of Middlesex, Province of Ontario, December 31, 1914. [Toronto?: s.n., 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Alcaide, Teresa Carmen Herrador. El informe de auditoría financiera de las cuentas anuales como conclusión y objetivo del trabajo del auditor: Un estudio empírico para la Comunidad Autónoma de Madrid. Madrid: Consejo Económico y Social, Comunidad de Madrid, 2002.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Steiner, Bertram. Der Prüfungsbericht des Abschlussprüfers: Bedeutung, Inhalt und Entwicklung eines "adressatenbezogenen" Prüfungsberichts gemäss [Paragraph] 321 HGB als Grundlage für die Unternehmenskontrolle und -führung, zugleich ein Plädoyer für eine prüfungsbezogene Beratung durch den Abschlussprüfer. Köln: Otto Schmidt, 1991.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Maniak, Angela J. Presenting audit results: Logic, content, and form. Altamonte Spring, Fla: Institute of Internal Auditors, 1985.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Craswell, Allen. Audit qualifications in Australia, 1950 to 1979. New York: Garland Pub., 1986.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Auditors' reports"

1

Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "New audit reports." In Statutory Audits in Europe, 40–54. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-3.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Qushtom, Thaer Faisal Abdelrahim, Fuad Suleiman Al-Fasfus, Hamza Mohammad Ibrahim Alshawahneh, and Ahmad Marei. "Exploring the Expected Moderating Effect of COVID-19 on the Effectiveness of ISA 520 - Analytical Procedures - on the Quality of Auditors’ Reports in Jordan." In Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic, 1395–404. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08954-1_121.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Löw, Edgar, and Reinhard Heyd. "Audit Opinion and Auditor’s Report." In The Audit Failures of the Wirecard Scandal, 139–44. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-59854-8_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Zheng, Nanning. "“Cognitive Computing of Visual and Auditory Information”: State of the Art." In Reports of China’s Basic Research, 29–40. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-3228-3_2.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Janssens, J. "Chapter 18. Report and Data Audits." In Good Clinical, Laboratory and Manufacturing Practices, 249–62. Cambridge: Royal Society of Chemistry, 2007. http://dx.doi.org/10.1039/9781847557728-00249.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Asbury, Stephen. "Write the Audit Report and Follow Up." In Health and Safety, Environment and Quality Audits, 301–20. 4th ed. Boca Raton: CRC Press, 2023. http://dx.doi.org/10.1201/9781003364849-11.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Rahayu, Ruci Arizanda, Wiwit Hariyanto, and Yuanis. "Understanding the Impact of Auditor Reputation on Audit Report Lag." In Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022), 338–49. Paris: Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-052-7_38.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

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, 77–82. Tokyo: Springer Japan, 2009. http://dx.doi.org/10.1007/978-4-431-09433-3_9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Royal, Patricia D. "Inspections and Final Report Audits for Environmental Studies." In ACS Symposium Series, 75–82. Washington, DC: American Chemical Society, 1988. http://dx.doi.org/10.1021/bk-1988-0369.ch012.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

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, 139–68. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_5.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Auditors' reports"

1

Yiannoulis, Yiannis, and Dimitrios I. Vortelinos. "The importance of quality in the relation between external auditing and governance: The case of Greece." In Corporate governance: Participants, mechanisms and performance. Virtus Interpress, 2024. http://dx.doi.org/10.22495/cgpmpp5.

Full text
Abstract:
The purpose of this study is to examine whether a model based on financial ratios and non-financial variables can predict auditors’ opinions (qualified or not) using a sample of 90 companies listed in the Athens Exchange for the period between 2018 and 2022. Our results showed that there exists high explanatory power between financial ratios and auditor quality (type of audit firm) and qualifications in auditors’ reports. External audit denotes the uniqueness of external governance mechanisms that guarantee the quality of reported financial information. For that reason, an auditor’s report is
APA, Harvard, Vancouver, ISO, and other styles
2

Jakovljević, Nemanja, and Veljko Dmitrović. "AI and Internal Audit, Reporting Transformation." In 43rd International Conference on Organizational Science Development. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.fov.3.2024.27.

Full text
Abstract:
The recent emergence of OpenAI and ChatGPT has brought numerous advantages for the professions of accountants and auditors, but at the same time numerous risks, threats and challenges. GPT's ability to understand, predict and generate human-like text has turned the technology into a clear foundation that redefines and shapes a wide range of activities, including internal auditing. GPT models have rapidly evolved from their initial roles in simple text generation to complex applications. Their ability to understand language and context, generate coherent and relevant text, and learn from vast a
APA, Harvard, Vancouver, ISO, and other styles
3

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Iachimovschi, Anatolie. "Dealing With Key Audit Matter Assertions In The Context Of Reporting Engagements." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.36.

Full text
Abstract:
The objective of the study is to analyze the professional requirements related to the treatment of assertions regarding the key aspects of the audit in the context of reporting missions. During the audit missions, they must monitor whether the data collection and processing procedures are well established and permanently applied. The idea that it is the duty of the auditor to detect violations of the legislation is unanimously shared. At the same time, the auditor cannot be expected to report issues that do not belong to his competence. Mistakes in financial statements can be committed not onl
APA, Harvard, Vancouver, ISO, and other styles
5

Stojanović, Jovana, and Milica Đorđević. "Do Audit Opinions Affect Earnings Persistence?" In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.s.p.2022.71.

Full text
Abstract:
In the professional literature, the largest number of studies focus on examining and analyzing the content of auditors’ reports and their impact on the quality of financial statements, while a smaller number of authors examine the impact of audit opinions on earnings persistence. Since understanding the type of audit opinion undoubtedly allows investors to assess the quality of a company’s earnings and predict future cash flows, this paper investigates whether they react differently when making capital in- vestment decisions if the financial statements contain a modified opinion. By looking at
APA, Harvard, Vancouver, ISO, and other styles
6

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

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.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
8

Buboi (Danaila), Angelica. "THE AUDITOR'S ROLE IN CORPORATE SUSTAINABILITY REPORTING." In 23rd SGEM International Multidisciplinary Scientific GeoConference 2023. STEF92 Technology, 2023. http://dx.doi.org/10.5593/sgem2023/5.1/s23.82.

Full text
Abstract:
The development of the global economy cannot be achieved in the current context without the pillars of sustainable development. At the corporate level, the commitment for sustainability is increasingly monitored by stakeholders in terms of a company's sustainable economic capacity and also regarding its environmental sustainability. We aim to analyze the role of the auditor in corporate sustainability reporting (CSR) and to design an econometric model of reporting quality based on sustainability reports submitted by Southeast European corporations for period 2002 - 2022. The results of the stu
APA, Harvard, Vancouver, ISO, and other styles
9

Miserciu, Iulian. "Audit of European Structural and Investment Funds, a Component of the Management and Control System." In G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/10.

Full text
Abstract:
The European Commission (EC) has established through European regulations that at each Member State an independent body, generically called the Audit Authority (AA), who will ensure the external public audit function for each operational program financed by the European grants. Each Member State was free to set up its audit authority, subject to the above-mentioned conditions. The Romanian Audit Authority was set up at the level of the Romanian Court of Accounts, being established by national law as a body without juridical personality, operationally independent from the rest of the public aud
APA, Harvard, Vancouver, ISO, and other styles
10

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. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.068.

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Auditors' reports"

1

Ingle, Aaron, Mithra Moezzi, Loren Lutzhenhiser, Zac Hathaway, Susan Lutzenhiser, Joe Van Clock, Jane Peters, Rebecca Smith, David Heslam, and Richard C. Diamond. 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), July 2012. http://dx.doi.org/10.2172/1174158.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Mas’ud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, August 2023. http://dx.doi.org/10.19088/ictd.2023.031.

Full text
Abstract:
Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether the data from them is being used strategically to improve tax administration. Even less is known about this in the context of subnational tax administration, although this could be very relevant in some contexts, such as Nigeria. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs among state internal revenue servi
APA, Harvard, Vancouver, ISO, and other styles
3

Unzeta, Bruno Bueno, Jan de Boer, Ruben Delvaeye, Nikodem Dernegowski, Bertrand Deroisy, Bertrand Deroisy, Marc Fontoynont, Bruce Norman, and Daniel Neves Pimenta. User Interfaces. Edited by Marc Fontoynont. IEA SHC Task 61, February 2021. http://dx.doi.org/10.18777/ieashc-task61-2021-0004.

Full text
Abstract:
This report shows, that the impact of a good User Interfaces (UI) is not only affecting the usability and comfort for the user, but is also a major key to save energy. At least as important for effectiveness to the quality of individual interfaces is consistency in the meaning of individual user interface elements (visual, conceptual, auditory, etc.)
APA, Harvard, Vancouver, ISO, and other styles
4

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

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

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

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. Fort Belvoir, VA: Defense Technical Information Center, January 2016. http://dx.doi.org/10.21236/ad1004877.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

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. Fort Belvoir, VA: Defense Technical Information Center, January 2016. http://dx.doi.org/10.21236/ad1004878.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

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

Full text
Abstract:
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
APA, Harvard, Vancouver, ISO, and other styles
9

Horst, B., P. Jacobs, and S. Pierce. Phase II Audit Report - Energy & Water Audits of LLNL Facilities. Office of Scientific and Technical Information (OSTI), August 2005. http://dx.doi.org/10.2172/900127.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Loewen, J. M., M. D. Levine, and J. F. Busch. ASEAN-USAID Buildings Energy Conservation Project. Final report, Volume 3: Audits. Office of Scientific and Technical Information (OSTI), June 1992. http://dx.doi.org/10.2172/10167947.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Auditors' reports' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography