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Horváth, Michal. "Využití práce auditorova experta při auditu účetní závěrky a výroční zprávy." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162583.
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This diploma thesis deals with the use of the auditor's expert in obtaining sufficient and appropriate audit evidence. The theoretical part of the thesis deals with the concept of audit and the auditor's expert's work in the context of International Standards on Auditing ISA. The third part of the thesis is about management's expert. The last chapter is devoted to a questionnaire survey carried out among audit firms and auditors working as self-employed (OSVČ).
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Felmban, Samir M. N. "Expert systems in the design of auditoria." Thesis, University of Liverpool, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.400199.
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Lind, Marcus, and Magnus Turesson. "Revisorns användande av experter och dess påverkan på komfort." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12291.
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The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor’s use of experts is a difficult task. Because of the scandals that have occurred and that research in this specific area is limited it would be interesting to investigate the affects on comfort. The purpose of this paper is to investigate how the auditor’s use of experts affects comfort. To fulfill this purpose, this paper builds on a deductive approach. A model have been developed based on previous research containing various factors such as; Risk, “structure/judgment”, “trust”, information asymmetry and auditor overconfidence. This model has been empirically tested through the use of interviews with auditors and experts. The results from this study indicate that the use of experts have a positive affect on the auditors perceived comfort. The conclusions drawn indicate, among other things, that the customer perspective is a vital part in the auditor’s work and that this seems to have an affect on comfort. This study also is considered to demonstrate the importance of the concept trust for the creation of comfort. It has also appeared that the auditors’ control of the expert evaluation sometimes is inadequate. The contributions made by this paper is mainly that it illuminates an area that is relatively unexplored, as no earlier research seems to have investigated the use of experts from a comfort perspective. This paper also contributes in highlighting the problems with the auditor’s lack of controlling the expert, when the auditors mission is to bring comfort to the publicDen moderna revisorn är nuförtiden, på grund av en ökad komplexitet, beroende av användningen av experter. Olika skandaler har samtidigt inträffat där det visats sig att revisorn har använt sig av experter i revisionen. Trots att revisorn använder experter står denna ensamt ansvarig för det utlåtande som experten ger. Forskning ger samtidigt indikationer på att revisorns användande av experter innebär en svår situation. På grund av de skandaler som skett och att forskning inom området är begränsad gör det intressant att undersöka hur detta påverkar revisorns komfort. Syftet med denna studie är att undersöka hur revisorns användning av experter påverkar komforten. För att kunna uppfylla detta syfte har denna studie baserats på en deduktiv ansats. En modell har utvecklats baserad på tidigare forskning innehållande olika faktorer såsom; risk, structure/judgement, ”trust”, informationsasymmetri och revisorns övertro. Denna modell har sedan testats empiriskt genom intervjuer med revisorer och experter. Resultaten från denna studie indikerar att användningen av experter har en positiv effekt på revisorns komfort. Slutsatserna som dragits innefattar bland annat att indikationer på att kundperspektivet har en central del i revisorns arbete och att detta är något som tycks ha en påverkan på komforten. Denna studie anses även visa på betydelsen av begreppet ”trust” för skapandet av komfort. Det har även framkommit att revisorns kontroll av expertens bedömning ibland är bristande. Uppsatsens bidrag är framförallt att den belyser ett forskningsområde som är tämligen outforskat, då ingen tidigare forskning tycks ha undersökt användandet av experter ur komfortperspektivet. Uppsatsen bidrar även i form av att den belyser problematiken med att revisorn brister i kontrollen av experten trots att revisorns uppdrag är att skapa komfort hos allmänheten.
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Silzle, Andreas. "Generation of quality taxonomies for auditory virtual environments by means of systematic expert survey." Aachen Shaker, 2007. http://d-nb.info/987833790/04.
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Van, Vugt Floris Tijmen. "Sounds on time : auditory feedback in learning, re-learning and over-learning of motor regularity." Thesis, Lyon 1, 2013. http://www.theses.fr/2013LYO10232.
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Le feedback auditif se définit comme un signal auditif qui contient de l'information sur un mouvement. Il a été montré que le feedback auditif peut guider le mouvement en temps réel, mais son influence sur l'apprentissage moteur est moins clair. Cette thèse a pour but d'examiner l'influence du feedback auditif sur l'apprentissage moteur, en se focalisant sur le contrôle temporel des mouvements. Premièrement, nous étudions l'apprentissage moteur chez les non-musiciens sains et montrons qu'ils bénéficient de l'information temporelle contenue dans le feedback auditif et qu'ils sont sensibles aux distorsions de cette information temporelle. Deuxièmement, nous appliquons ces connaissances à la réhabilitation de patients cérébro-lésés. Nous trouvons que ces patients améliorent leurs capacités de mouvement mais ne dépendent pas de la correspondance temporelle entre le mouvement et le son. Paradoxalement, ces patients ont même bénéficié des distorsions temporelles dans le feedback. Troisièmement, nous étudions les experts musicaux, car ils ont établi des liens particulièrement forts entre leur mouvement et le son. Nous développons de nouveaux outils d'analyse qui nous permettent de séparer les déviations temporelles en variation systématique et non-systématique. Le résultat principal est que ces experts sont devenus largement indépendants du feedback auditif. La proposition centrale de cette thèse est que le feedback auditif joue un rôle dans l'apprentissage moteur de la régularité, mais la façon dont le cerveau l'utilise dépend de la population étudiée. Ces résultats donnent une nouvelle perspective sur l'intégration audio-motrice et contribuent au développement de nouvelles approches pour l'apprentissage de la musique et la réhabilitationAuditory feedback is an auditory signal that contains information about performed movement. Music performance is an excellent candidate to study its influence on motor actions, since the auditory result is the explicit goal of the movement. Indeed, auditory feedback can guide online motor actions, but its influence on motor learning has been investigated less. This thesis investigates the influence of auditory feedback in motor learning, focusing particularly on how we learn temporal control over movements. First, we investigate motor learning in non-musicians, finding that they benefit from temporal information supplied by the auditory signal and are sensitive to distortions of this temporal information. Second, we turn to stroke patients that are re-learning motor actions in a rehabilitation setting. Patients improved their movement capacities but did not depend on the time-locking between movements and the resulting auditory feedback. Surprisingly, they appear to benefit from distortions in feedback. Third, we investigate musical experts, who arguably have established strong links between movement and auditory feedback. We develop a novel analysis framework that allows us to segment timing into systematic and non-systematic variability. Our finding is that these experts have become largely independent of the auditory feedback. The main claim defended in this thesis is that auditory feedback can and does play a role in motor learning of regularity, but the way in which it is used varies qualitatively between different populations. These findings provide new insights into auditory-motor integration and are relevant for developing new perspectives on the role of music in training and rehabilitation settings
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Silzle, Andreas [Verfasser]. "Generation of Quality Taxonomies for Auditory Virtual Environments by Means of Systematic Expert Survey / Andreas Silzle." Aachen : Shaker, 2008. http://d-nb.info/116131265X/34.
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Wright, Nicole S. "Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/64446.
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During an audit, if an audit team does not have sufficient knowledge when auditing a complex issue they often call upon subject matter experts to provide advice. While these experts are the knowledge experts in their area, the quality of the advice depends upon their ability to fully understand and incorporate client specific facts. PCAOB inspection reports suggest that audit teams are neglecting to perform the required work to assess the quality of experts' recommendations. Additionally, the decision to use subject matter experts can be made during planning or when a complex issue surfaces during the audit. As such, auditors may or may not be a priori aware that an expert's use is planned before auditing a complex issue. In this dissertation, I examine how receiving advice of different levels of quality in terms of whether it incorporated all relevant client facts (lower or higher), and a priori awareness of the use of a subject matter expert (aware or unaware), can impact auditors' use of the advice and the resulting effort and judgment accuracy. I conducted a computerized experiment where professional auditors read a case study and made an initial judgment around a complex issue, received advice, and then made a final judgment. Based on advice-taking literature, I predict and find support that auditors who are a priori unaware of the use of a subject matter expert will employ lower effort in understanding the client facts and thus be less discerning and more accepting of the advice received. Being a priori unaware and receiving low quality advice can lead to lower judgment accuracy than receiving high quality advice with a priori unawareness. Auditors who are a priori aware are expected to, and found to employ greater effort, thus reducing the accuracy differences between receiving high and low quality advice. These findings can help improve the professions' understanding of auditors' advice taking behavior and the conditions under which expert advice is accepted without performing the required quality assessment.Ph. D.
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Walstrom, Audrey Elizabeth. "Use of Terminology and the Effect of Training on Auditory-Perceptual Ratings of Speaking Voice by Expert Teachers of Singing." Miami University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=miami1493743516136888.
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Mimbela, Estrada Medalith Ingrid, and Gutiérrez Ralph Guido Palomino. "Diseño de un sistema experto de apoyo a los procesos de auditoría informática basado en COBIT: caso práctico auditoría de base de datos (Proceso PO2)." Bachelor's thesis, Universidad Nacional Mayor de San Marcos, 2010. https://hdl.handle.net/20.500.12672/15422.
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Representa la conclusión de los estudios realizados sobre el campo de la Auditoría de Sistemas. La investigación surge a raíz de la necesidad creciente de las organizaciones por contar con herramientas automatizadas que permitan administrar la información de forma oportuna y confiable. Sin embargo debido a esta necesidad, los sistemas son cada vez más complejos, integrados y relacionados. Esto hace que sea cada vez más necesario en todas las organizaciones garantizar el cumplimiento de normas y procedimientos relacionados con la gestión de las tecnologías de información. El resultado del trabajo es el diseño de un software de apoyo a la auditoría, basado en el marco de referencia Cobit, que permita a sus usuarios obtener el nivel de madurez del área de TI mediante una metodología sencilla: la validación del nivel de madurez mediante: cuestionarios, un esquema de pesos por opción seleccionada, un plan de actividad de auditoría y recomendaciones para mejorar el nivel de madurez en el área de TI. El diseño propuesto representa una herramienta ampliamente flexible que permita acoplar nuevos estándares de evaluación mediante la actualización de la base de conocimiento en cada objetivo de control de Cobit. Además es de fácil mantenimiento, flexible y sencilla. Mediante este trabajo se busca acercar a las organizaciones a los procedimientos de mejora continua, a las recomendaciones internacionales y, de esa forma, mantener un mejor control del software y las actividades relacionadas con este.Trabajo de suficiencia profesional
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Lindeberg, Fredrik, and Dan Rasmusson. "What did you expect? : a study on how the relationship can affect the expectations on an auditor." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9870.
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Problem: That the clients expectations could be influenced by the relationship either positively or negatively. The relationship phases were redefined by Ruyter and Wetzels in 1999 describing the relationship in depth. Purpose: This paper’s purpose is to identify if there are any patterns in the relationship phases regarding the expectations and to discover how high expectations every phase has. Method: We have chosen positivism as our research philosophy and used a mix of a qualitative and quantitative study where we interviewed eight micro-company managers in Sweden. The paper is based on a deductive approach where we try to validate theories that have already been made. Theory: Our study contains theories discussing the audit profession, relationship phases, and the role of auditors, rules to keep an auditor unbiased, expectations on auditors and how an auditor can keep his objectivity, impartiality and independence. Conclusions: The conclusions of our study are that the expectations vary depending on which relationship phase they are in. Another conclusion is that the communication itself could be a major factor in building their relationship. We noticed that there were patterns between the two.
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Collins, Nicole Lynn. "Training Auditory-Perceptual Voice Ratings Over Time: Effects on Rater Confidence." Miami University / OhioLINK, 2021. http://rave.ohiolink.edu/etdc/view?acc_num=miami1619161559939641.
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Lyngen, Ida, and Cornelia Tellroth. "IT-expertens roll i revisionen : En studie om revisorns användande av IT-experter i revisionen." Thesis, Linköpings universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148954.
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Introduktion: Tillsammans med den tekniska utvecklingen ställs nya kompetenskrav på revisorerna, men utbildningen av dessa kompetenser verkar dock inte ske med samma framfart som IT-utvecklingen. Det uppstår därför ett behov av IT-experter i revisionen, vilket kan påverka revisorns risk och komfort. Syfte: Studiens syfte är att skapa förståelse för IT-expertens roll i revisionen genom att utforska revisorers och IT-experters uppfattningar om revisorns användande av IT-experter i revisionsprocessen. Metod: Denna kvalitativa studie utgår från en induktiv ansats och har ett hermenutistiskt perspektiv. En intervjustudie har genomförts med syfte att utforska revisorns användande av IT-experter i revisionen. Slutsats: Vår studie visar att revisorernas användande av IT-experter beror på fem olika faktorer: IT-utvecklingen, revisorns kompetens, revisionens tillvägagångssätt, den konservativa branschen och budget. Studien visar även att revisorerna har en bristande IT-kompetens, vilket leder till fyra konsekvenser: att de inte ser risker, känner sig ”för” komfortabla, att de blir dåliga beställare och inte utnyttjar experten optimalt. Hade revisorn bättre kunnat komplettera IT-experterna med en förståelse för IT-området, hade en mer effektiv och kvalitativ revision kunnat genomföras.Introduction: With the technological development, new competence requirements are imposed on the auditors, but the education of these skills does not appear to develop in the same speed as the technology. There is therefore a need of using IT experts in the audit, which may affect the auditor's risk and comfort. Purpose: The purpose of this study is to create an understanding of the role of the IT expert in the audit by exploring auditors ́ and IT experts ́ perceptions of the auditor ́s use of IT-experts in the audit process. Method: This qualitative study is based on an inductive approach and has a hermeneutic perspective. An interview study has been conducted with the purpose of exploring the auditor ́s use of IT experts in the audit. Conclusion: Our study shows that the use of IT experts by the auditors depends on five different factors: the IT development, the auditor's competence, the audit approach, the conservative industry and budget. The study also shows that the auditors have a lack of IT skills, which leads to four consequences: they do not see risks, they feel “too” comfortable, they become bad requesters, and do not utilize the expert optimally. If the auditor had been able to better complement IT experts with an understanding of the IT area, a more efficient and qualitative audit could have been carried out.
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Batista, Cleibson Gon??alves. "O impacto dos pareceres de auditoria na varia????o do pre??o (retorno) das a????es preferenciais das empresas listadas na Bovespa." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2009. http://132.0.0.61:8080/tede/handle/tede/423.
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Previous issue date: 2009-03-23The globalization of the economy has been characterized by the breakdown of trade barriers between countries and the increase of foreign investments in the capital markets. Allied to this whole process of changing societies, the responsibility for accounting information became more relevant and essential due to financial scandals involving several companies in the world which triggered a growing concern of various stakeholders in quality, reliability and transparency of accounting information. This study seeks to verify how the price (return) of actions react to the disclosure of audit opinions. Firstly a literature review on the concepts and objectives of the audit has been made, its historical development, standards, regulations and their bodies, and the nature of the audit opinions. Regarding to the methodology used in this work, are considered the bibliographic searches, documentary and secondary data collecting. First a literature search has been taken that included among other resources, scientific production, national standards, published papers in conferences, etc. The documental research was compiled from the review of audit opinions for the selected companies were taken from the site of the Securities Commission. The purpose of this verification was to observe each of the selected companies if their audit opinions were issued with or without exception. The secondary datas were taken through the disclosure of the shares traded on the Stock Exchange by the Economatica System. From these data it was calculated the average of the shares 30 days before and 30 days after the publication of opinions. Then it was used the Wilcoxon test in order to compare the average price action before and after the release of opinion. Thus it was possible to identify the years in which the opinion had any influence on stock price. Then the overall average return was calculated separately for firms with and without exception in their opinions in order to obtain an average return for all the companies in those categories. Thus we can conclude, based on the results of the tests performed, that the publication of audit opinions seems not to have influenced the average value of the shares in the month after its release in most years that it has been studied.
A globaliza????o da economia tem sido caracterizada pela quebra de barreiras comerciais entre pa??ses e pelo aumento de investimentos externos nos mercados de capitais. Aliado a todo esse processo de muta????o das sociedades, a responsabilidade pelas informa????es cont??beis tornaram-se relevantes e imprescind??veis devido aos esc??ndalos financeiros envolvendo v??rias empresas no mundo que desencadearam uma crescente preocupa????o de diversas partes interessadas na qualidade, confiabilidade e transpar??ncia das informa????es cont??beis. Este trabalho procura verificar como os pre??os (retorno) das a????es reagem ?? divulga????o dos pareceres de auditoria. Inicialmente, efetuou-se uma revis??o da literatura sobre os conceitos e objetivos da auditoria independente; sua evolu????o hist??rica; normas, regulamenta????es e seus respectivos ??rg??os e a natureza dos pareceres de auditoria. Com rela????o ?? metodologia utilizada neste trabalho, est??o contempladas as pesquisas bibliogr??fica, documental e coleta de dados secund??rios. Primeiramente, realizou-se a pesquisa bibliogr??fica que incluiu, entre outros recursos, produ????es cient??ficas, normas nacionais, artigos publicados em congressos etc.. A pesquisa documental foi elaborada a partir da verifica????o dos pareceres de auditoria para as empresas selecionadas extra??dos do site da Comiss??o de Valores Mobili??rios. O objetivo dessa verifica????o foi o de observar para cada uma das empresas selecionadas se os respectivos pareceres de auditoria foram emitidos com ou sem ressalva. Os dados secund??rios foram obtidos por meio das divulga????es das cota????es das a????es preferenciais negociadas em Bolsa de Valores pelo sistema Economatica. A partir desses dados, foi calculada a m??dia das a????es 30 dias antes e 30 dias ap??s a publica????o dos pareceres. Em seguida, utilizou-se o teste de Wilcoxon de forma a comparar a m??dia dos pre??os da a????o antes e ap??s a divulga????o do parecer. Dessa forma, foi poss??vel identificar os anos em que o parecer teve alguma influ??ncia no pre??o das a????es. Em seguida, foi calculado o retorno geral m??dio, separadamente para as empresas com e sem ressalva em seus pareceres, de modo a obter um retorno m??dio para o conjunto de empresas naquelas categorias. Assim, pode-se concluir, com base nos resultados das an??lises realizadas, que a publica????o dos pareceres de auditoria n??o demonstra ter influenciado o valor m??dio das a????es no m??s posterior ?? sua divulga????o na maioria dos anos pesquisados.
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Van, Vugt Floris. "Sounds on time: auditory feedback in motor learning, re-learning and over-learning of timing regularity." Phd thesis, Université Claude Bernard - Lyon I, 2013. http://tel.archives-ouvertes.fr/tel-00915893.
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Le feedback auditif se définit comme un signal auditif qui contient de l'information sur un mouvement. Il a été montré que le feedback auditif peut guider le mouvement en temps réel, mais son influence sur l'apprentissage moteur est moins clair. Cette thèse a pour but d'examiner l'influence du feedback auditif sur l'apprentissage moteur, en se focalisant sur le contrôle temporel des mouvements. Premièrement, nous étudions l'apprentissage moteur chez les non-musiciens sains et montrons qu'ils bénéficient de l'information temporelle contenue dans le feedback auditif et qu'ils sont sensibles aux distortions de cette information temporelle. Deuxièmement, nous appliquons ces connaissances à la rehabilitation de patients cérébro-lésés. Nous trouvons que ces patients améliorent leurs capacités de mouvement mais ne dépendent pas de la correspondance temporelle entre le mouvement et le son. Paradoxalement, ces patients ont même benéficié des distortions temporelles dans le feedback. Troisièmement, nous étudions les experts musicaux, car ils ont établi des liens particulièrement forts entre leur mouvement et le son. Nous développons de nouveaux outils d'analyse qui nous permettent de séparer les déviations temporelles en variation systématique et non-systématique. Le résultat principal est que ces experts sont devenu largement indépendents du feedback auditif. La proposition centrale de cette thèse est que le feedback auditif joue un rôle dans l'apprentissage moteur de la regularité, mais la façon dont le cerveau l'utilise dépend de la population étudiée. Ces résultats donnent une nouvelle perspective sur l'intégration audio-motrice et contribuent au développement de nouvelles approches pour l'apprentissage de la musique et la réhabilitation.
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Sjöberg, Alina, and Matilda Wästefors. "DEN KOMMUNALA REVISIONSPROCESSEN." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-20137.
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Bakgrund: För att granska den kommunala verksamheten är det viktigaste organet den kommunala revisionen, en revisionsfunktion som består av minst fem förtroendevalda revisorer och deras sakkunniga biträde. De förtroendevalda revisorerna ska fungera som ett demokratiskt kontrollinstrument, deras sakkunniga biträde fungerar således som ett professionellt stöd till revisionsgruppen. Trovärdigheten för svensk kommunal revision har ifrågasatts med bland annat de låga kompetenskraven, olika erfarenheter och den överhängande risken för politiska inflytanden. Problemformulering och syfte: Syftet med studien är att kunna öka förståelsen för kommunal revision genom att beskriva hur de arbetar samt samspelar under revisionsprocessen för att uppnå en trovärdighet till den kommunala revisionen samt förklara vilken inverkan bakomliggande faktorer har på detta. Syftet besvaras genom att utreda följande frågor: Hur arbetar samt samspelar de förtroendevalda revisorer och deras biträdande sakkunnig under revisionsprocessen för att uppnå en trovärdighet till den kommunala revisionen? Vilken inverkan har bakomliggande faktorer på den kommunala revisionsprocessen? Metod: För att svara på studiens problemformulering har en kvalitativ metod tillämpats. Insamling av det empiriska materialet gjordes genom åtta semistrukturerade intervjuer, respondenterna är två förtroendevalda revisorer från tre kommuners revisionsgrupper och deras biträdande sakkunnig. Analys och slutsats: De förtroendevalda samt deras biträdande sakkunnig styrs i hög grad av skriften god revisionssed. Trots det skiljde de sig åt mellan hur de olika kommunerna arbetade och samspelade under den kommunala revisionsprocessen. Gränsen mellan ett bra samspel och att hota oberoendet är subtil därför sker inte allt för mycket kommunikation mellan de två parterna under revisionsprocessen. Budgetramen har en inverkan på den kommunala revisionsprocessen genom att granskningar får skjutas upp alternativt nekas något som kan antas minska trovärdigheten. En högre ålder och längre erfarenheten ökar kompetensen hos det sakkunniga biträdet och arbetet blir mer effektivare men personen kan också uppfattas som mer auktoritär vilket skadar samspelet och således trovärdigheten för processen.Background: To examine the municipal activities the most important organ is the municipal audit, an audit function consisting of at least five elected auditors and their expert auditor assistant. The elected auditors’ functions as a democratic control instrument, their expert auditor assistant acts as a professional support to the audit team. The credibility of Swedish municipal audit has been questioned for, among other thing, the low competence requirements, various experience, and the imminent risk of political influence. Research issue and purpose: The purpose of the study is to increase the understanding of the municipal auditing by describing how they work as well as interact during the audit process to achieve credibility to the municipal audit and and explain the impact of the underlying factors on this. The purpose is answered by investigating the following questions: How do the elected auditors and their expert auditor assistant work and interact during the audit process to achieve credibility with the municipal audit? What impact do the underlying factors have on the municipal audit process? Method: To answer the purpose of the study, a qualitative method has been applied. The data has been gathered through eight semi- structured interviews, the respondents are two elected auditors from three municipality and their expert auditor assistant. Result and conclusion: The elected representatives and their expert auditor assistant are largely governed by the publication “god revisionssed”. There are differences between how the municipalities worked and interacted during the municipal audit process. The line between good interaction and independent is subtle, and therefore not too much communication take place between the two parties during the audit process. The budget framework has an impact the municipal audit process by allowing audits to be postponed or denied, which can be assumed to reduce credibility. A higher age and longer experience increase the competence of their expert auditor and the work becomes more efficient, but the expert auditor can also be perceived as more authoritarian, which damages the interaction and thus the credibility of the process.
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Silzle, Andreas. "Generation of quality taxonomies for auditory virtual environments by means of systematic expert survey = Erstellung von Qualitäts-Taxonomien für auditive virtuelle Umgebungen mit Hilfe systematischer Expertenbefragung /." Aachen : Shaker, 2008. http://d-nb.info/987833790/04.
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West, Sumaya. "From novice to expert: assessment of the levels of expertise of South African Chartered Accountants and Auditors in an academic and professional programme using the Dreyfus's Five-Stage Model of Skills Acquisition." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/24510.
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Knowledge in professional and business related courses are grounded in real-world business contexts, which influence the theoretical aspects of an academic programme. Most students in South Africa lack prior business and auditing knowledge, which makes it difficult for them to transfer the theoretical business knowledge, skills and attributes acquired in an educational setting, to the workplace setting. The challenge for auditing educators is to facilitate the acquisition and transfer of theoretical auditing knowledge in preparation of and application for the workplace. Research studies suggest that there is a key dilemma within continuing professional education and development, which mainly relates to the tension between the academic knowledge, skills and attributes and the knowledge, skills and attributes required in professional auditing practice. The purpose of this qualitative study was to assess and compare the development of professional competencies and related expertise of different individuals at different stages in their professional auditing careers. The Dreyfus's five-stage model of skill acquisition (Dreyfus's model) offers a useful theoretical framework for understanding how individuals acquire knowledge and skills through formal instruction and experience. The five stages of the Dreyfus model are identified as novice, advanced beginner, competent, proficient and expert. In this study, the adapted Dreyfus's model was used to assess the knowledge and skills needed of auditors at various stages in an academic and professional training programme in South Africa. Using ten semi-structured interviews, this study highlights the differences in the levels of expertise between experienced auditors and auditors at the novice stage of proficiency. Participants in this study included audit graduates, audit trainees and audit managers. The study found that there were distinct stages in skills development, generally in line with those suggested by the Dreyfus's model, and that there were major shifts in individuals' practice with the development of professional expertise. Central to the movement from one stage to the next is the way in which meaningful connections are made between what is already known (theory) and its application (practice). In developing a framework for understanding what auditing knowledge, skills and experiences are required at various stages, this study informs further development plans for educational workplace settings that are specifically designed for individuals to progress from one developmental stage to another.
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Raphael, Lucia. "Sustainability Assurance and the Engagement of Multidisciplinary Teams." Thesis, Karlstads universitet, Fakulteten för humaniora och samhällsvetenskap (from 2013), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-36902.
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Research have revealed that the accounting profession engage multi-disciplinary teams in the assurance of sustainability reports. However, how such teams are composed or the values that these teams bring to the assurance engagement process, and how reliance is established on the work performed by such teams has been left uncovered. This research sought to fill this gap, and hence, contributed to providing an understanding surrounding this issue. Semi-structured interviews with auditors from the Big Four Audit firms, engaged with performing sustainability assurance was conducted. The findings revealed that the engagement of multi-disciplinary teams, comprising both financial accountants and sustainability specialists from various disciplines, was necessary in ensuring quality assurance work performance. Firstly, the in-depth knowledge of sustainability subject matters possessed by the sustainability experts, enabled the questioning of the correctness of sustainability items reported by the clients. Secondly, sustainability experts were valuable in the planning stage of the engagement, in identifying client risk areas. Thirdly, sustainability expert involvement, enabled the winning of work contracts. Additionally, the engagement of multi-disciplinary teams was revealed to be valuable to the client firms. Firstly, the sustainability experts assisted clients in identifying the most valuable issues to report to their stakeholders. Secondly, due to the expert’s knowledge and experience, it enabled them to inform clients on high reporting levels. Finally, sustainability experts provided clients with valuable feedback that aids the improvement of the client processes, and the management of risks. The establishment of reliance on the work performed by the teams, requiring an accountant to signoff every engagement work performed by the team, as required by the applicable assurance standards, was partially supported by this study. Sustainability experts, who were non-accountants, was revealed to be engaged in this signing off ritual, hence, leaving room for the questioning of such assurance engagements signed off by sustainability experts.
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Rojas, Medina Julio César. "Sistema experto para el control de los procesos de monitoreo, control y evaluación de desempeño de los órganos de control institucional del Perú." Master's thesis, Universidad Nacional Mayor de San Marcos, 2012. https://hdl.handle.net/20.500.12672/14843.
Full textAbstract:
Publicación a texto completo no autorizada por el autorPropone la automatización del monitoreo, control y evaluación de desempeño de los OCI a través de un prototipo informático, a fin de mostrar la operatividad y la factibilidad de la implementación y automatización a través del diseño y desarrollo de un Sistema Experto. La metodología utilizada en el diseño y desarrollo del prototipo del presente trabajo de investigación, es la metodología IDEAL, por ser la metodología que más se ajusta a la dinámica de la situación problemática que se pretende solucionar. El prototipo desarrollado, ha mostrado una funcionalidad total con los sistemas integrados, por lo que la utilización de los sistemas expertos para el monitoreo, control y evaluación de desempeño de los OCI, es una manera óptima de enfocar el desarrollo de los sistemas de información, en el campo del control gubernamental.
Tesis
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Jia-LungWu and 吳佳龍. "Industry-expert auditors and R&D Capitalization." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/33560421128962126035.
Full textAbstract:
碩士國立成功大學
會計學系碩博士班
101
Prior studies on the relationship between audit quality and R＆D capitalization do not consider the role of auditor industry specialization, while another stream of research on the value relevance of capitalized R＆D does not consider the importance of industry expert. By integrating the two streams of research, this paper investigates the relationships among auditor industry specialization, capitalized R＆D and the value relevance of capitalized R＆D. Using a sample of U.S. listed software companies over the period of 2007-2011, this study finds that firms audited by industry expert have less percentage of R＆D spending being capitalized. Furthermore, I also find that the value relevance of capitalized R＆D is enhanced by auditor industry specialization, indicating that investors perceive the quality of R＆D reporting to be higher when the firm is audited by industry-expert auditors.
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Lin, Hsin-Yi, and 林欣誼. "The Relationship between Audit Committee and Auditor Industry Expert." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/61531092941777490045.
Full textAbstract:
碩士中原大學
會計研究所
102
Abstract Setting an audit committee is an effective way to enhance corporate governance; besides it serves as a bridge to link the internal and external audit. The audit committee has been introduced to our country since 2006 in the hope that local governance can improve corporate governance. In the past, a number of studies suggested that auditors with industry experitse would improve the quality of audited financial statements of the audit reports; therefore, the purpose of the this study is to investigate if a company with an audit committee is prone to employ expert accountants audit, and if the higher ratio of financial of accounting backgrounds the audit committee members have the more chances industry experts will be hired by CPA. This study selects and analyzes publicly-listed companys with audit committee from 2007-2012, and the empiricial results show that there is a positive correlation between a company establishing an audit committee and hiring industry experts audit, which revels that a company sets up an audit committee to audit by industry experts to increase the independence of financial reporting, and thereby enhance audit quality. However, the higher financial or accounting background an audit committee members have the lower probability of industry experts hired by CPA, which is oppose to our expectation; however, the author also propose a reasonable explanation for this phenomeon.
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HUANG, LI-CHUN, and 黃麗君. "Auditor Style, Industry Experts and Audit Quality." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/m86fxj.
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博士國立雲林科技大學
會計系
107
This paper aims to explore the impact of the human capital-based audit style on the audit quality of Taiwanese international audit firms, Big 4 firms. This study extends Francis et al. (2014) and assigns an operational definition of audit style. We argue that audit style of Big 4 audit firms will be demonstrated in the capabilities of auditors. Therefore, this study establishes variables of human capital-based auditor style, including education level of auditors, work experience of auditors, continuing professional education of auditors, and professional licenses. These four indicators of auditor style are used to proxy the audit style of Big 4 firms. This study measures the audit quality by a discretionary accrual. Based on the sample of 2004 to 2017 public companies in Taiwan, empirical results show that the four auditor styles are negatively correlated with discretionary accruals. In other words, auditor styles are positively correlated to audit quality. We examine the correlation between the four auditor styles and audit quality for individual Big 4 firms. Except for continuous professional education, we find that work experience of auditors, continuing professional education of auditors, and professional licenses are positively related to audit quality. In addition, total sample is further divided into industry experts and non-industry experts. The results indicate that the four auditor styles are significantly and negatively correlated with discretionary accruals either for industry experts or for non-industry experts. Hence, our findings demonstrate that the four auditor styles are positively correlated to audit quality.
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Wang, Shih-wei, and 王詩瑋. "The Influence of Auditor’s Industry Expert and Experience on Audit Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/24311662435284802576.
Full textAbstract:
碩士逢甲大學
會計所
97
According to Prior studies have found that Auditor have more Industry knowledge may enhance the ability to detect fraud. Existing auditing methods are becoming increasingly stressed by the search to understand the industrial and business clients the importance of the environment. Industry specialization allows Audit firms to provide clients gradually become a high quality audit of one of the ways. However, Prior literature for industry research expertise to many accounting firms as a measure of industry specialization of the subject. But Internal audit environment and the individual is more at stake Auditor. The audit regulation in Taiwan requires that two auditors joint issued an audit opinion on the financial statements of a listing company. Therefore, this study examines the influence of Auditor’s industry Expert and experience on Audit Quality under the dual attestation mechanism in Taiwan. We use Discretionary accruals as alternative empirical measure of Audit quality. As for auditors’ industry Expert, we use auditor’s work experience as proxies for it. The empirical results show that industry Expert can restrict more effectively the earnings management attempts through current accruals. Besides, the results suggest that higher Audit quality is associated with higher audit experience. However, industry Expert with total experience at the turn by checking the results of the next, they found that accountants in the field of specialized work, its own non-on experience in the industry do have to check the effect of extra points. And we find that industry Expert can restrict more effectively the earnings management attempts through Real Activities of their clients than non-specialist auditors.
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Yi-WenChen and 陳藝文. "Integrating auditory and visual information in bird experts - an fMRI study." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/54478211285908223988.
Full textAbstract:
碩士國立成功大學
認知科學研究所
98
Our brain integrates the multisensory information from various senses: you can recognize the objects either by vision, by audition. Most naturally, we always integrate information by both vision and audition together. Where and how the brain integrates multisensory information? Beauchamp（2004）referred to the Superior Temporal Sulcus（STS）as one of the important sites: they showed that not only did the auditory-visual combinations activated the highest, compared to conditions of either audition or vision alone, but also its activity for the congruent information was higher than the incongruent. How to determine the integration ability? We recruit bird-watchers, acquiring their behavioral expertise and observing the BOLD response by fMRIexp. The results show that the higher level ability of bird watching is more difference between congruent and incongruent information when they integrate them and support the importance of experience in the multisensory integration.
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Huang, Tzu-Chi, and 黃姿綺. "The Association between Diversification and Earnings Management in Affiliated Business Group: The Impact of Auditor Industry Expert." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/6ze8hf.
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碩士淡江大學
會計學系碩士班
106
After the adoption of IFRS in Taiwan, companies used consolidated statements to replace individual statements as the main financial statement. This study explores whether the industrial diversity of group affiliated companies affect the earnings management decisions when consolidated statements are prepared. The empirical results show that group companies with industrial diversity have greater earnings flexibility, whether it is accrual-based earnings management or real earnings management. In addition, if industrial diversity is divided into relevant and non-relevant diversity, the relevant diversity enables the group companies to adjust its earnings upwards through accrual-based earnings management. Non-relevant diversity allows the group to adjust its earnings through real earnings management. This study also found that if the group companies current year’s financial statements are checked by an expert auditor, the industry expert constrains the use of accrual-based earnings management which cause companies to switch to real earnings management.