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Dissertations / Theses on the topic 'Auditors' reports'

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Published: 4 June 2021

Last updated: 30 July 2024

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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.

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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.

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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)

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3

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

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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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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.

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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

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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.

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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

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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.

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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

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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.

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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

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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/.

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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

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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.

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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

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Benetti, Cristiane. "The role of accounting information and the relevance of IFRS : an international survey of financial officers, financial analysts and auditors." Thesis, Grenoble, 2011. http://www.theses.fr/2011GRENG010.

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L'objectif principal de cette étude est de déterminer comment les individus impliqués dans le processus de vue comptable, regardent le rôle de l'information comptable dans un environnement économique où les marchés financiers sont dominants. L'étude tente également de déterminer si International Financial Reporting Standards (IFRS) parti dans l'accomplissement de ce rôle. À cette fin, on compare les perceptions des directeurs financiers, les analystes financiers et les auditeurs de deux environnements de marché très différents, l'Europe comme une variable pour un environnement de marché de cap

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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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Tommasetti, Roberto. "Gerenciamento de resultados, tamanho da firma de auditoria e relatórios modificados: evidências em empresas listadas no mercado acionário brasileiro." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/20037.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-04-27T12:40:23Z No. of bitstreams: 1 Roberto Tommasetti.pdf: 1079252 bytes, checksum: 94210b2551128c425449d78fe524e727 (MD5)<br>Made available in DSpace on 2017-04-27T12:40:23Z (GMT). No. of bitstreams: 1 Roberto Tommasetti.pdf: 1079252 bytes, checksum: 94210b2551128c425449d78fe524e727 (MD5) Previous issue date: 2017-04-17<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>Recent financial scandals focus public opinion on the concept of earning management and the importance of corporate governance tools, fir

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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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Colley, Lamin, and Timothy Timdy Gaye. "An investigation of Audit Expectation Gap in the Public Sector in Sub-Saharan Africa : the Case of The Gambia." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20769.

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The aspect of the audit expectation gap continues to be an issue and detrimental to the auditing profession especially as auditors and the public continues to hold different beliefs about the auditors’ duties and responsibilities, and the messages conveyed by audit reports. This phenomenon has long been investigated in several Western and Asian countries with numerous studies that empirically confirmed the existence of this phenomenon between auditors and non-auditors (audit stakeholders). However, it appears paradoxical that only few studies have been conducted empirically in establishing the

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Drdáková, Kristýna. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-151511.

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Diploma thesis focuses on internal audit and conditions for this job. At the beginning is some history and development of internal audit. Another part deals with internal audit, relation to the external audit and internal control systems. Other passage look into processing of internal audit and preparing of internal auditor's report. There are some requirements for person of internal auditor and his/her role in company. A part of thesis is devoted to Institute of internal auditors, membership terms and European confederation for institutes of internal auditors. Other part focuses on risks and

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Ambrozová, Michaela. "Ověření účetní závěrky a výroční zprávy auditorem na příkladu vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192735.

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The thesis deals with the verification of the financial statements and annual reports. The aim of the thesis is to characterize the procedures that the auditor performs an audit of financial statements and describe the application of these procedures to specific financial statements of the particular company. The theoretical part of the thesis defines the concept of audit, lists its objectives, functions and legal and professional regulation. The practical part is devoted to auditing procedures, both generally and in terms of application to specific financial statements. The thesis includes an

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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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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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Teinerová, Ivana. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222883.

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I have focused on the final accounts audit from the accounting entity view in my graduation thesis. The first part of my thesis is theoretical, and it is formed by fundamental terms explanation in the field of audit. Next part is dealing with the problem analysis, which will be solved in the practice part, and what is the accounting entity position at the time of audit. The last part is the practice part, which is dealing with the accounting entity rights and duties during the audit. The practice part should serve as the manual for the companies, which do not know what the audit amounts to, ho

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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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Bryson, Catherine Anne. "A correlation of staff reports of hallucinatory indicators and the self-report of auditory hallucinations of persons diagnosed with chronic schizophrenia." Scholarly Commons, 1997. https://scholarlycommons.pacific.edu/uop_etds/2684.

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The scant body of research regarding hallucinations shows a significant deficit in the area of definition and measurement of this phenomena. The methods most commonly used are self-report and observation of the client's behavior, such as laughing, talking, mumbling, gesturing, and grimacing to no apparent stimuli. The purpose of the present study was to compare participants' self-report of hallucinations to staff observations of participants' behavior to determine if there was a relationship between them. It was hypothesized that the two reports would correlate significantly, strengthening the

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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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Lancaster, Jonathan Charles Swinburne. "“Watch-dogs for an Economy” : a determination of the origins of the South African Public Accountants' and Auditors' Board – as the Regulator of the Profession – principally through an analysis of the debates and related reports to the House of Assembly of the Parliament of the Union of South Africa in the period 1913–1940." Thesis, Rhodes University, 2014. http://hdl.handle.net/10962/d1020876.

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This thesis concentrates upon a new field of research in South African accounting scholarship – this being, in general terms, accounting history and more specifically an analysis of the origins of the Public Accountants’ and Auditors’ Board as watch-dog in relation to: ● the South African economy in the period 1913–1940; and ● the changing political framework (also in the period 1913–1940). The integration of economy, politics and personal ambition on the part of early 20th Century accounting societies, led to a variety of responses, counter proposals, stalemates and unfocused activity which c

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Wisnik, Melissa Tuxen. "Relação entre a natureza dos principais assuntos de auditoria apresentados nos relatórios de auditoria independente, setores de atuação e países." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24209.

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Submitted by Melisssa Tuxen Wisnik (melissa.wisnik@br.pwc.com) on 2018-06-26T22:46:49Z No. of bitstreams: 1 PrincipaisAssuntosAuditoria_SegmentoPaises(FINAL).pdf: 3490450 bytes, checksum: 2f2181d0c5802eb6d15f6b983013bf63 (MD5)<br>Rejected by Simone de Andrade Lopes Pires (simone.lopes@fgv.br), reason: Boa Tarde Melissa, Falta apenas arrumar o nome da escola: FUNDAÇÃO GETULIO VARGAS , não tem acento no "U". Por favor, faço o acerto e submeta novamente na biblioteca digital. Atenciosamente, Simone on 2018-06-28T16:04:04Z (GMT)<br>Submitted by Melisssa Tuxen Wisnik (melissa.wisnik@b

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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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Sousa, Mariana Calixto de. "Culture’s impact on the disclosure of key audit matters." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/19782.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A presente dissertação explora a possibilidade de existir uma relação entre divulgação financeira presente nos relatórios de auditoria e cultura nacional. Mais precisamente, propomos uma relação entre a natureza e extensão numérica de matérias relevantes de auditoria divulgadas nos relatórios de auditoria e a cultura nacional dos próprios auditores. Com o intuito de estudar esta ligação, recorremos à informação referente a matérias relevantes de auditoria divulgada nos relatórios de auditoria das demonstrações financeiras, rela

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Kjellqvist, Lissie, and Carlqvist Teresia Söderberg. "Revisionskvalitet : Kartläggning och analys av huruvida en revisionsbyrås storlek påverkar revisionskvalitet." Thesis, Linköpings universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-131032.

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Revisorer har idag till uppgift att granska och uttala sig kring ett företags ekonomi, dess redovisning och, i Sverige, företagets förvaltning. Revision handlar delvis om att förstå det granskade företaget och dess verksamhet. Höga krav ställs på revisorns kompetens och oberoende, delvis för att intressenter ska kunna fatta viktiga beslut efter en korrekt utförd revision. Uppsatsen studerar huruvida det finns olika faktorer som har en inverkan på kvalitetsskillnader mellan små och stora revisionsbyråer. Vi vill med studiens syfte kartlägga och analysera huruvida revisionsbyråns storlek påverka

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Gilioli, André. "Contribuição para avaliação dos tipos de relatórios de auditoria: um estudo voltado às empresas listadas na BM&FBovespa entre 2011 e 2015." Pontifícia Universidade Católica de São Paulo, 2017. https://tede2.pucsp.br/handle/handle/20354.

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Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-09-12T13:23:52Z No. of bitstreams: 1 André Gilioli.pdf: 1636807 bytes, checksum: d1bf9b7cc1090c8e3889d5fa1d5140fd (MD5)<br>Made available in DSpace on 2017-09-12T13:23:55Z (GMT). No. of bitstreams: 1 André Gilioli.pdf: 1636807 bytes, checksum: d1bf9b7cc1090c8e3889d5fa1d5140fd (MD5) Previous issue date: 2017-08-28<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES<br>The current events and financial scandals happening in Brazil and in the world, have aroused greater interest in the independent auditor’s work res

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Kučerová, Ilona. "Audit v oblasti hotelnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360545.

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The diploma thesis deals with the audit of the hotel industry. At the beginning of the thesis is described the characteristics of hotel and tourism development in the Czech Republic. The second chapter deals with external audit and the audit process, the next chapter is focused on internal audit. Subsequently, both audits are compared and basic differences between them are defined. The practical part is focused on analysis of the current situation of audit in the hotel industry. One of the objectives of the analysis is to find out how many hotels in Prague must have audit the financial stateme

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Tanyi, Paul N. "Essays On Audit Report Lag." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/433.

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Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises because, as noted by the Financial Accounting Standards Board, relevance and reliability are the two primary qualities of accounting information; and, to be relevant, information has to be timely. In my dissertation, I examine three issues related to the audit report lag. The first essay focuses on the asso

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Mikšovská, Lenka. "Audit výroční zprávy (komparace ve vybraných podnicích)." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75920.

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The goal of the submitted thesis "Audit of the annual report (comparison of the selected companies)" is to introduce the process of the audit of the annual report. I have compared the annual reports of selected companies because of the considerable differences between the annual reports prepared by the individual companies. At first I have analysed the each annual report of selected company in terms content and presentation and in the final part I have assessed gained knowledge.

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Basu, Atasi. "Reported earnings, auditor's opinion, and compensation Theory and evidence /." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available full text, 2005. http://wwwlib.umi.com/cr/syr/main.

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Blahouš, Lukáš. "Corporate Governance, účetní, právní a auditorské aspekty." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81893.

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The thesis deals with the main principles of Corporate Governance. It focuses on the most important legal regulations and codes in this area, on the role of external and internal audit in Corporate Governance, as well as on its connection with accounting standards. Two basic models are described -- Anglo-American and Continental European model. These models are compared particularly in terms of ownership control, board structure and investor protection. After that, the situation in the Czech Republic is analysed. Finally, the information disclosed in annual reports of corporations from four co

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Abdi, Akam, and Wei Chen. "Tystnads- och anmälningsplikten : Revisorns hantering av konflikter för ett oberoende ställning och vid misstanke om brott." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-27392.

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The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and “can be suspect” are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms. The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was

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Luccas, Rudah Giasson. "Desvendando a opinião da auditoria independente: o resultado da auditoria." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08092015-153116/.

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A presente pesquisa objetiva analisar as teorias acerca do processo de auditoria e sua relação com a opinião expressa no relatório de auditoria. A associação estudada se diferencia de outros estudos no arcabouço teórico de auditoria, tanto no cenário nacional, quanto no cenário internacional, ao detectar a opinião esperada frente à qualidade da contabilidade da empresa e à qualidade vinculada à firma de auditoria, em métricas ex ante ao relatório da auditoria. O arcabouço teórico, base para esta pesquisa, é a teoria dos custos contratuais. O estudo detectou e explorou nos principais periódicos

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Heliodoro, Paula Alexandra Godinho Pires. "O relatório de auditoria: da fiabilidade ao rating." Master's thesis, Universidade de Évora, 2008. http://hdl.handle.net/10174/18435.

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Esta dissertação subordinada ao tema "O relatório de auditoria: da fiabilidade ao rating", pretende salientar a utilidade do relatório de auditoria como factor determinante no processo de tomada de decisão para os utilizadores da informação financeira. Conjuntamente, iremos analisar a percepção existente por parte dos utilizadores da informação financeira, no que concerne à introdução no actual modelo normalizado do relatório de auditoria de indicadores de rating que evidenciem a situação económica, financeira assim como, elementos da análise interna e externa da empresa. Deste modo, realizou-

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YEUNG, Hau Yi. "Do auditors communicate financial misstatement risk in audit report? Evidence from subsequent accounting restatements in China." Digital Commons @ Lingnan University, 2018. https://commons.ln.edu.hk/otd/31.

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Regulators worldwide are considering expanding current audit reporting model to include key audit matters (KAM). Proponents argue that current audit reports are standardized and uninformative to financial statement users. Auditors in current reporting regime can choose to add explanatory notes in audit reports, however, few current studies have investigated the information content of these explanatory notes. This thesis conducts a textual analysis of explanatory notes in auditor reports and examines the predictability of auditors’ explanatory notes consisting of both unqualified and qualified

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Doxey, Marcus M. "THE EFFECT OF INCREASED AUDIT DISCLOSURE ON INVESTORS' PERCEPTIONS OF MANAGEMENT, AUDITORS, AND FINANCIAL REPORTING: AN EXPERIMENTAL INVESTIGATION." UKnowledge, 2013. http://uknowledge.uky.edu/accountancy_etds/2.

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Standard setters recently proposed increasing audit disclosures and reporting. Two experiments examine the effects of auditor-provided disclosures on financial statement users’ perceptions of auditor independence, management credibility, reporting quality, materiality, and investment decisions. In the first experiment, I manipulate auditor agreement with management’s estimates and whether the estimates are incentive-consistent for management. I find that users view auditors as more (less) independent when they agree (disagree) with management, given an unqualified opinion. I also find that use

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Tomanová, Lenka. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223314.

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The goal of this master´s thesis: Audit from the Perspective of a Company” is to identify discretions and duties of a company based on the obligation to verify financial statement by the auditor. Among fundamental duties of the company belongs obligation to provide all important information for the financial statement. That´s the reason, why I chose to summarize necessary law, accounting and tax documents as a partial target of this thesis.

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Guidry, Flora Gail. "A test of the determinants of auditor tendency to issue going-concern audit reports to nonfailing companies." Diss., The University of Arizona, 1992. http://hdl.handle.net/10150/186091.

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The purpose of this study is to develop and test a model to explain why auditors issue going-concern reports to companies that subsequently do not fail. Given the auditor's access to records and unique interaction with management and legal council during the audit, it seems plausible that the auditor' s going concern report can serve as a useful indicator or "signal" of the company's potential inability to maintain itself as a going-concern. However, before one can even discuss the usefulness of the going-concern audit report, it must be shown to be reliable. Developing a model to explain why

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Bulíčková, Andrea. "Audit účetní závěrky vybrané firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319479.

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The thesis deals with the audit of the financial statements of the selected company. In the theoretical part, there is the general knowledge about the auditing, the audit legislation, the procedure of financial statements audit and the auditing issues from the audited company's perspective. The next separate part concerns Austrian auditors. The practical part applies the selected audit procedures in the audited company and analyzes the preparation of the audited company for the audit. The proposal part contains the recommendations for the organization of accounting work within this preparation

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Guedes, Tiago Alexandre Costa. "O relato de auditoria e a qualidade da informação financeira na banca." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/15143.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O propósito deste estudo é compreender a relação entre as informações financeiras das instituições bancárias e a estrutura dos relatórios de auditoria. Adicionalmente, pretende-se verificar se os relatórios de auditoria são úteis para os stakeholders, em termos de informação e valor preditivo. Recolheram-se dados financeiros e respetivos relatórios de auditoria de um total de 23 bancos, correspondendo para os vários exercícios financeiros, a 215 observações. Desses bancos foram selecionados 10 para se proceder à análise mencion

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

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

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Figueiredo, Joana Duarte de. "A independência dos auditores : relatório de estágio." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/3749.

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Mestrado em Ciências Empresariais<br>A problemática em torno da independência dos auditores tem sido desde há muito tempo, objecto de grande estudo e preocupação. Os escândalos, nomeadamente o caso Enron/Arthur Andersen, fizeram com que esta temática tenha cada vez mais relevância, e seja alvo de grande discussão nos dias que correm. De facto, o distanciamento dos profissionais, aquando da realização de uma auditoria, torna-se bastante difícil de respeitar e de seguir, devido à sua complexidade em que se enquadra a profissão. O conceito de independência, como quase todos os conceitos, dispõe d

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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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Peck, Rowan. "Detachment Versus Compartmentalisation: Priming and Intrusion Levels after Listening to an Anxiety-Arousing Auditory Report." Thesis, University of Canterbury. Psychology, 2013. http://hdl.handle.net/10092/8850.

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During traumatic events, individuals can experience dissociative symptoms related to changes in cognitively processing; these changes are suggested to impact on the development of posttraumatic stress disorder (PTSD) symptoms. Past literature has proposed two forms of peritraumatic dissociation (compartmentalisation and detachment), however little quantitative research has focussed on separately manipulating these experiences in order to further our understanding of their aetiology. The current study addressed this knowledge gap and additionally sought to understand the role of cognitive proce

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Dogan, Bozan Berivan, and Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.

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The previous audit report gained a lot of criticism since it contained to much standard text that failed to convey valuable information for users. This lead to IAASB implementing a new standard, called ISA 701-KAM, which was implemented by all listed companies in the end of 2016. The purpose of KAM is to make the audit report less standardized and instead provide transparent and entity-specific information. However, there are those who believe that the confidentiality duty, which is prerequisite to be able to perform an audit, can stand in contrast to the new standard. In order to investigate

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Carvalho, Liliana Patrícia Louro. "Matérias relevantes em auditoria e os seus determinantes : o caso do setor bancário europeu." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17319.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo visa identificar o tipo de Key Audit Matters (KAM) presentes no relatório de auditoria sobre as DF's dos bancos europeus. Adicionalmente, este estudo procura verificar se determinadas circunstâncias estão associadas ao nível de KAM, mais concretamente, o tipo de auditor, complexidade do relato financeiro e a regulação setorial. Para tal, recorreu-se a uma amostra de 273 bancos europeus com dados relativos ao ano de 2017. Os resultados permitem concluir que os bancos auditados pelas grandes empresas de auditor

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Veiga, Juliana Gorete Tavares. "O relatório de auditoria e as diferenças de expectativas em auditoria: recentes alterações." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/16754.

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Mestrado em Contabilidade - Auditoria<br>Vários esforços têm sido feitos para restabelecer a confiança dos utilizadores das demonstrações financeiras, principalmente após os grandes escândalos financeiros no início do século XXI. Assim, estão previstas alterações para o relatório de auditoria, quer por força da transposição de normativos europeus, que remetem para a utilização direta das International Standard on Auditing, quer por exigências nacionais adicionais. O objetivo principal destas alterações é aumentar o valor informativo do relatório, sendo uma tentativa de redução das difer

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