Dissertations / Theses: 'AUSIT'

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Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.

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Mikulů, Petra. "Audit zásob, Audit of inventories." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15818.

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This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.

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Curtis, Emer Ann. "Business risk audit : a study of the relationship between audit methodology, audit practice and audit standards." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492225.

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The objective of the thesis is to study the relationship between audit methodology, audit practice and audit standards. The ambiguous nature of audit assurance and the related problematic nature of the audit evidence process are recognised in the literature. The development of proprietary audit methodologies by some of the large accounting firms represents a response to this problem. These methodologies potentially influence both audit practice and audit standards. The thesis draws on institutional theory and an analysis of the multiple roles of audit methodology identified in the literature, to build an analytical framework which facilitates an understanding of audit methodology in its social and institutional context. The introduction by some of the large accounting firms of Business Risk Audit (BRA) approaches has been documented as a major development in audit methodology in the mid1990s. This innovation represented an ambitious program of change in audit techniques and was actively promoted among clients, regulators and academics. As a significant event in the audit field, it provides an excellent opportunity to study the relationship between audit methodology, audit practice and audit standards. Two related empirical studies were undertaken as part of this thesis. First, a longitudinal case study of the implementation of the BRA in practice provided theoretical insights into the relationship between methodology and practice. Second, an investigation into the conditions, events and processes that influenced the development of new standards iil response to BRA enhanced understanding of the relationship between methodology and standards. The two studies provide an in-depth account of an important institutional event in the field of auditing. Facilitated by the analytical framework, the study serves to enhance understanding of the relationship between audit methodology, practice and standards in two key ways. First, the central development of audit methodology within the large firms is shown to be an important consideration in appreciating both the manner in which innovation in methodology emerges and potential problems arising from processes of implementation. This finding has theoretical relevance, suggesting that innovations in audit methodology and their impact on audit practice can be better understood by analysing them in relation to the different interests and sources of legitimacy of those directly involved in the development and promotion of audit firms' methodologies and the audit practitioners required to implement them. Secondly, the study highlights the potential for tension between the various roles served by audit methodologies and audit standards, whether in terms of supporting the production of assurance, profits and different sources of legitimacy for audit firms, standard setters, regulators and the profession as a whole. Theoretically speaking, the success or failure in gaining institutional acceptance for innovations in audit methodology is shown to be dependent on their impact on, and ability to satisfy, the respective (and potentially competing) business demands and professiQpal obligations assumed by/placed on actors within the organisational field of auditing.

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Al-Shaheen, Hussam, and Hanglu Bai. "The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21220.

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The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. On the basis of a summary of the existing literature on internal audit, external audit, the reliance of external audits on internal audit and audit quality, this paper analyses and compares the external auditor’s reliance on internal audit and conceptualizes the results of the data analysis. Nevertheless, according to interviews, at present, small and medium- sized enterprises rarely set up an internal audit department, only large companies and government departments in China set up an internal audit, because, firstly, the cost of an internal audit, secondly , the lack of professional internal audit staff and internal audit outsourcing in China is of this kind of legal form. The study showed that the qualitative analysis has provided evidence of the dependence of external audits on internal audits continue to exist in China. In addition, the study showed that Internal auditing needs to maintain independence and objectivity, while external auditing needs to ensure professionalism, independence and authenticity. To a certain extent, external audit relies on internal audit to save time and improve efficiency in order to improve audit quality in china. However, this dependence is based on the independence of the internal audit and the external audit and cannot be entirely dependent on the authenticity that will lead to the recurrence of similar Yin Guangxia incidents.

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Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services." Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.

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This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of fees paid for audit and non-audit services. The finding suggests that auditors increase their risk premium for auditing during a financial crisis andtend to charge higher audit fees as a response to lower risk levels in the post-crisis period. On the other hand, a significant reduction in non-audit fees suggests that companies are less willing to invest in consulting services during thecrisis and post-crisis periods. The second essay also studies the effects of environmental factors on audit pricing. Using data for financial institutions in 24 European countries, the study examines whether the level of effort spent on the evaluation of fair values is higher for more uncertain fair values.The result suggests that an increasing level of complexity and risk requires greater audit effort. Furthermore, the results showthat the strength of a country’s institutional setting is positively associated with the effort spent on the evaluation of high uncertainty fair value estimates. The finding implies that auditors spend more effort in stronger regulated countries, possibly due to higher potential litigation costs. The third essay focuses on the factors related to an individual audit partner. Based on the data of publicly listed Swedish companies, it investigates whether partner special competencies are reflected in the prices charged for auditing. The findings show that partner industry expertise and client-specific expertise are associated with higher audit fees. A further finding isthat female partners are considerably under-represented among specialists. However,the under-representation of females among higher qualified partners does not seem to negatively affect their possibilities to earn higher fees. The fourth essay investigates how the joint provision of audit and non-audit services affects perceived knowledge spillover and audit efficiency. The essay makesuse of survey data from a large sample of Swedish auditors and finds that the levels of communication and trust are positively associated with knowledge spillover. The result further suggests that the information gained from the provision of non-audit services can reduce auditors’ effort (time) spent on different audit procedures, thereby increasing audit efficiency.

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Kreivi, Tommy, and Christian Skenberg. "Statutory Audit : Do banks benefit from statutory audit?" Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-640.

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Problem In Sweden, there is currently a debate concerning statutory audit. Different stakeholders debate whether the government should change the legis-lation concerning statutory audit for limited companies below a certain size. A study made by Thorell & Norberg (2005) and other researchers are of the opinion that banks are positive toward statutory audit. We find it very reasonable for banks to have this positive opinion, but we ask ourselves if the importance of the statutory audit is so great that it is reason enough for the banks to be an influential part in the ongoing debate.

Purpose The purpose of the thesis is to contribute to the debate regarding statutory audit for small limited companies by studying the argument that banks and credit processes benefit from statutory audit.

Method This study was conducted through a qualitative method. The data was collected by interviewing representatives from three banks. We investigated and compared the process of granting credits for unregistered firms, partnerships and small limited companies. This means that we compared credit processes for companies that are under the regulation of statutory audit and companies that are not.

Conclusions Based on this study, we agree with Thorell & Norberg (2005), that banks positive attitudes towards statutory audit is based on convenience rather than real benefits. Banks can conduct the same research for small limited companies, as for unregistered firms and partnerships. The personal responsibility for unregistered firms and partnerships is no defence in keeping the statutory audit, because it is of minor importance. As the bank representatives in this study do not know what an audit consist of, we can see no reason for them to say that the statutory audit should be kept. An auditor’s advice can create benefits for the company that is greater than the cost of the audit, but we can not see why the statutory audit should be kept because of this. Company representatives can hire an auditor or an-other advisor whenever he/she wants. Based on the results from this study, we can see no reason to keep the statutory audit for small limited companies, from a bank perspective.

Sammanfattning

Problem I Sverige pågår en debatt om revisionsplikten. Olika intressenter debatte-rar om regeringen ska ändra lagstiftningen om revisionsplikt för aktiebo-lag under en viss storlek. En studie av Thorell & Norberg (2005) och andra studier visar att banker är positivt inställd till revisionsplikten. Vi anser det vara rimligt att bankerna har denna positiva inställning, men vi ifrågasätter om revisionsplikten är så viktig för bankerna så att de kan vara en inflytelserik aktör i debatten.

Syfte Syftet med denna uppsats är att bidra till debatten angående revisionsplikten för små aktiebolag genom att undersöka argumentet att banker och kreditgivningsprocesser gynnas av revisionsplikt.

Metod Studien genomfördes genom en kvalitativ metod. Data insamlades genom intervjuer med tre banker. Vi undersökte och jämförde kreditgivningsprocessen för enskilda firmor, handelsbolag och små aktiebolag. Det innebär att vi jämförde kreditprocessen för både företag som har revisionsplikt på sig och de som inte har det.

Slutsats Baserat på denna studie, så håller vi med Thorell & Norberg (2005), att bankernas positive inställning till revisionsplikten är baserad på bekvämlighet istället för riktig nytta. Banker kan genomföra samma undersökningar på små aktiebolag som på enskilda firmor och handelsbolag. Bristen på personaligt betalningsansvar i aktiebolag ingen ursäkt för att behålla revisionsplikten, då den enligt bankerna är av mindre betydelse. Eftersom representanterna för bankerna i denna studie inte vet vad som innefattas i en revision, så kan vi inte se att de har någon grund att påstå att revisionsplikten ska vara obligatorisk. Råden från en revisor kan skapa större fördelar än vad kostnaden för revisionen är, men vi kan inte förstå varför man ska behålla revisionsplikten på grund av detta. Företagens representanter kan anlita revisorer eller andra rådgivare ändå. Baserat på resultaten från denna studie så kan vi inte någon anledning till att behålla revisionsplikten för små aktiebolag, ur ett bankperspektiv.

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7

Sinha, Arunesh. "Audit Games." Research Showcase @ CMU, 2014. http://repository.cmu.edu/dissertations/487.

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Modern organizations (e.g., hospitals, banks, social networks, search engines) hold large volumes of personal information, and rely heavily on auditing for enforcement of privacy policies. These audit mechanisms combine automated methods with human input to detect and punish violators. Since human audit resources are limited, and often not sufficient to investigate all potential violations, current state-of-the -art audit tools provide heuristics to guide human effort. However, numerous reports of privacy breaches caused by malicious insiders bring to question the effectiveness of these audit mechanisms. Our thesis is that effective audit resource allocation and punishment levels can be efficiently computed by modeling the audit process as a game between a rational auditor and a rational or worst-case auditee. We present several results in support of the thesis. In the worst-case adversary setting, we design a game model taking into account organizational cost of auditing and loss from violations. We propose the notion of low regret as a desired audit property and provide a regret minimizing audit algorithm that outputs an optimal audit resource allocation strategy. The algorithm improves upon prior regret bounds in the partial information setting. In the rational adversary setting, we enable punishments by the auditor, and model the adversary's utility as a trade-off between the benefit from violations and loss due to punishment when detected. Our Stackelberg game model generalizes an existing deployed security game model with punishment parameters. It applies to natural auditing settings with multiple auditors where each auditor is restricted to audit a subset of the potential violations. We provide novel polynomial time algorithms to approximate the non-convex optimization problem used to compute the Stackelberg equilibrium. The algorithms output optimal audit resource allocation strategy and punishment levels. We also provide a method to reduce the optimization problem size, achieving up to 5x speedup for realistic instances of the audit problem, and for the related security game instances.

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Guts, I. D., and I. Y. Savchenko. "Ecological audit." Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/11651.

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Čevelová, Petra. "Marketingový audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221533.

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The diploma thesis is being elaborated on the topic of “Marketing Audit”. The aim of this work is to implement marketing audit in the company XX. The subject of the audit is the oldest company’s product at the full- scale, i.e. general estimation of all marketing procedures. Marketing audit is a method of analysis in this diploma thesis. The results are summarized in the SWOT analysis, which was the resource for the list of recommendations for better marketing in the company. Consequently there is an estimation for a budget for further steps as well as estimated revenues. At the close I advise undergoing another audit to crosscheck accuracy of performed changes in the company.

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Hlísta, Juraj. "Reaktivní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237105.

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The thesis deals with the proposal and the implementation of an extension for the audit system in Linux - the reactive audit. It brings a new functionality to the auditing in form of triggering reactions to certain audit events. The reactive audit is implemented within an audit plugin and its use is optional. Additionally, there is another plugin which stores some audit events and provides time-related statistics for the first plugin. As the result, the mechanism of the reactive audit does not only react to some audit events, it is also able to reveal anomalies according to the statistical information and set ofe the appropriate reactions. It is a fairly general mechanism that can be useful in various situations.

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Studzinski, Radim. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-474.

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Diplomová práce se skládá z teoretické a praktické části. Teoretická část popisuje vznik a vývoj interního auditu, jeho historii, auditorské postupy, profil interního auditora atd. Praktická část je zpracována na základě údajů o společnosti Plzeňský Prazdroj, a.s. Cílem této diplomové práce je seznámit čtenáře s interním auditem, pochopením jeho podstaty a jeho významem.

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Švandrlíková, Monika. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4865.

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This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.

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Šilhán, Josef. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9358.

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Stoilov, Martin. "Audit outsourcingu." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-19136.

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Diploma thesis deals with the topic of external audit of IT services outsourcing and is focused especially on application, infrastructure and support services. The thesis describes audit as an efficient tool for evaluation of third party services and defines its position in quality management inside an organization. Furthermore the thesis deals with differences in project lifecycle as described in PMBOK framework and IT Assurance Guide. The second part of the thesis describes main issues of outsourcing contracts in condition of the Czech Republic and offers a solid overview of solving options. In the last part of the thesis all the described issues are demonstrated on a real case study from the government environment in the Czech Republic.

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Ševcovicová, Lucie. "Finanční audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76647.

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The thesis deals with comparison of external and internal audit of financial reporting. Both disciplines were initially compared theoretically and described procedures were then applied in the form of performing an audit of a chosen company called XY. In conclusion main differences as well as congruencies were summarized.

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Žakarovská, Katarína. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113514.

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This final thesis is focusing on internal audit. The objective of the thesis is to show the process of internal audit in practice and to assess whether the internal audit is effective and serves its purpose. I am describing the process of internal audit on a company providing services. Particular steps of this internal audit are being described in this thesis while the final report of the internal auditor is included. The report describes failures which occurred and the procedure of their resolution. I came to the conclusion that internal audit helps the organization to reduce the failures and mistakes risen up by ignorance, lack of attention or lack of knowledge. Following the results of the thesis I would recommend the companies not doing any internal audit to do so. Performing of the internal audit on the regular basis will allow achieving higher control over the activities and processes. Internal audit helps to gain and renew the quality certifications which are helping to become more competitive at the market.

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Ďurkovic, Michal. "Interný audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114252.

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Master's thesis is referring the importance and requirement of internal audit in middle sized enterprises. It summarizes theoretical basis for the implementation of internal audit's profession and its legislative environment. Thesis is focused on the analysis of the processes of administration and record keeping of leasing agreements in corporation. Based on the analysis, solutions and measures concerning internal controls are proposed. Goal of the Master's thesis is to refer the importance of establishing and evaluation of the internal control processes. Subject of internal audit are not only non-functioning processes but also internal controls, which can be well established and functioning but management has no feedback about their efficiency.

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Samuelová, Barbora. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114547.

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The diploma thesis deals with the internal audit, its function and status in a particular organization. The passages look into the development of the profession, relation to the external audit and their comparison, demands on the internal auditor, internal audit structure and the procedure itself. A part of the thesis deals thoroughly with the internal audit in connection with a risk, fraudulent conduct and the importance of the internal control. At the end of the thesis, there are some practical examples of ethics violation in the auditor profession and the view of the current internal audit.

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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 frauds join with profession of internal auditors. Practical part deals with real situation of internal audit profession in private enterprise and banking sector.

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Ambros, Lukáš. "Audit banky." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165616.

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The goal of my thesis "Audit of a bank" is to identify and describe the area of external and internal audit in banking and to focus on specifics of bank audit in comparison to external audit of commercial enterprise. The first part is focused on audit of financial statements. In the second part are described the specifics of banking segment. Third part describes internal audit and cooperation between external and internal audit. In the last part there are described methods applied during the audit of the bank.

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Udženija, Edvard. "Interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-193665.

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Diploma thesis is about modern approach to internal audit. This work covers theoretical knowledge and methodology of internal audit and includes a concept internal audit 2.0 by Ernst & Young. Practical part of this thesis includes application of internal audit on a small enterprise including a 2.0 approach. Goal of this thesis is implementation of methodology from internal audit including 2.0 by EY , and conclusions of internal audit in praxis.

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Sedláčková, Jana. "Interní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241537.

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The diploma thesis deals with internal audit of the purchase process in Slovácké strojírny, a.s. Uherský Brod. The main aim is to evaluate current situation and offer recommendations that would create added value to the organization. The analysis of current purchase situation was the core for risk identification using the „What can go wrongs“ method. Based on these findings the controls and corrective measures leading to risk reduction and suggested. Consequent implementation will ensure improvement of purchase department functioning and will lead to higher efficiency in execution of strategic and operative activities.

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Miesler, Zdeněk. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409870.

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My diploma thesis is focused on processing of an energy audit of an apartment buil-ding in accordance with the Decree 480/2012 Coll. as amended. In the theoretical part I deal with the revitalization of residential and prefabricated houses both in classical ways and with modern technologies. In the practical part is processed analysis of ener-gy consumption of the apartment building in Kyjov in the initial state. In the last part is the energy audit of the apartment building, where are suggested precautions and then proposed the option for implementation.

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Peichl, Petr. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2020. http://www.nusl.cz/ntk/nusl-409872.

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The diploma thesis deals with the energy audit of the kindergarten building Špálova in Ostrava, according to order No. 480/2012 Sb. as amended. It is divided into three parts. The first part deals with the project of photovoltaic power plants in the energy audit, the second part analyzes the calculation procedures in the design of energy-saving measures and the third part completes the energy audit according to the requirements of the above-mentioned decree.

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Miskos, Jan. "Audit pohledávek." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224781.

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The purpose of the thesis is to propose audit procedures to verify trade receivables at chosen business subject, draw a conclusion and to propose a solution for a given issue. The first part will be dedicated to general audit description including audit history, goal assessment, and clarification of the purpose of audit of financial statements. The second part will focus on practical execution of audit with emphasize on receivables, and provision on receivables. The results of audit procedures will be commented at the end of the thesis including a solution proposal.

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Kořista, Ján. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2016. http://www.nusl.cz/ntk/nusl-240419.

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The goal of the master's thesis is elaborating energy audit within the current legislation in Czech republic. Thesis includes introduction, in which has been described photovolatics panels. The building is evaluated in terms of energetic, economic and environmental. Part of the energy audit was to designed and evaluated austerity measures.

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Hrazdira, David. "Energetický audit." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2018. http://www.nusl.cz/ntk/nusl-372193.

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The theme of this master's thesis is the elaborating of an energy audit according to the valid legislation in the Czech Republic a five-storey apartment building. The master's thesis consists of three main parts. Theoretical, Computional and Energy Audit. The theoretical part focuses on the theme of solar thermal collectors. In the calculation part, the energy consumption of the assessed object is analyzed in both the initial and the new state. The energy audit is drawn up in accordance the Decree number 480/2012 Sb. in the current version.

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Carrington, Thomas. "Framing audit failure : four studies on audit quality discomforts /." Stockholm : Stockholm University : School of Business, Stockholm University [distributör], 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-7124.

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Tepalagul, Nopmanee. "Audit completion phase: determinants and implications for audit quality." Thesis, Boston University, 2012. https://hdl.handle.net/2144/12650.

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Thesis (D.B.A.)--Boston University PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you.
This study provides evidence on the audit completion phase, the period between the end of the auditor's fieldwork for a client and the release of the audit report. The audit completion phase has generally been unexplored by the existing literature. Using a unique setting that arises from the enforcement of a recent auditing standard on audit documentation, I infer the time that auditors spend during the completion phase and investigate the determinants and the implications for audit quality of this last audit phase. First, I explore the determinants of audit completion phase. I find that operational complexity, financial or mining industry membership, litigation risk, financial risk, auditor size, and client importance influence audit completion time. Of particular note is that completion time spent on financial firms increases in recent years, causing an increase in total audit lag. Similarly, control risk and having a December fiscal year-end increase completion time as well as lengthen overall audit lag. There is also some evidence, mostly for non-accelerated filers, that completion time increases with the magnitude of impairment expense. For accelerated filers, audit completion times are shorter if the audit office has fewer clients. Second, I explore whether the audit completion phase adds value to the audit. Results generally indicate that longer completion time increases for problematic clients, as reflected in future restatements. I also find in an additional test, however, that longer completion time is associated with lower likelihood of restatements in some accelerated filers. This suggests that a longer time spent during the last phase of audit may actually be beneficial for large firms with tight reporting deadlines.

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Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.

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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer orientation and process orientation as indicators of commercialization. Auditor independence and auditor competence as two main cornerstones of audit quality. The data were analyzed by multiple statistics test. Our finding indicates that all three indicators of commercialization of audit market have a positive relation with auditor independence and competence. We are thus concluding that commercialization of the audit market has a positive relation to audit quality. Also, we find that auditors in Big 4 and non-Big 4 audit farm are not much difference. This may be because the Big 4 in the Chinese market do not have the same dominance as in the Western market.

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Jamil, Nurul Nazlia. "The effects of politically connected audit committees on audit fee and audit process : evidence in Malaysia." Thesis, University of Manchester, 2017. https://www.research.manchester.ac.uk/portal/en/theses/the-effects-of-politically-connected-audit-committees-on-audit-fee-and-audit-process-evidence-in-malaysia(15096026-5152-49e5-97fe-7ef52cafd8fb).html.

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This study aims to contribute to an understanding of politically connected audit committees on audit fees and the audit process in an emerging market, using the case of Malaysia. Malaysia offers an interesting and important setting as Malaysian companies are highly concentrated and politically sensitive. In particular, the study seeks to: (i) examine the level of political connections represented in the audit committees associated with the level of audit fees incurred by Malaysian public listed companies; and (ii) examine whether politically connected audit committees have an impact on the audit process. Currently, there is scant evidence on the influence of politically connected audit committees on audit fees and the audit process. The study draws upon agency and resource dependence theories, which suggest that politically connected audit committees serve two important functions: monitoring on behalf of the shareholders, and providing resources to the companies. For the purpose of this study, a mixed method approach (archival data analysis and interviews) has been adopted. Four hypotheses are tested: (1) There is a positive relationship between the proportion of audit committee members who are senior government officers (SGO) and audit fees; (2) There is a positive relationship between the proportions of audit committee members who are politicians and audit fees; (3) There is a positive relationship between the percentage of government shares and audit fees; and (4) There is a positive relationship between audit committee characteristics (independence, size, meeting and financial expertise) and audit fees. In addition, the knowledge obtained from the interviews with Big 4 auditors and members of audit committees from the selected companies provide further insights on the influence of political connections on the audit process. The results of the study indicate that politically connected audit committees (identified by members who are either senior government officers or politicians) have a significant association with the incidence of higher audit fees. This suggests that politically connected audit committees are able to capitalise on their connections to influence companies and create direct demand for the auditors to increase their audit effort, as measured by audit fees. Contrary to expectations, this study did not find a significant relationship between government shares and audit fees. This result may be explained by the fact that government shares are managed by a variety of institutions on behalf of the government, and differences in the objectives and characteristics of the institutions that administer the shares can weaken the demand for higher efforts from auditors. An in-depth analysis of the interviews further reveals that political connections do affect the audit process. It appears that the existence of political connections leads to an increase in audit work such in a variety of ways, such as auditor-client negotiations, private meetings with audit committees and re-engineering the scope and planning of the actual audit work. One of the issues that emerges from these findings is that companies highly value political connections to obtain external resources given the uncertainties in the business environment. Also, the findings highlight the need for stronger corporate governance to mitigate the higher inherent audit risks in politically connected companies.

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Krauß, Patrick [Verfasser], Henning [Akademischer Betreuer] Zülch, and Torsten [Akademischer Betreuer] Wulf. "Audit services, non-audit services, and audit firm tenure : Three perspectives on audit quality / Patrick Krauß. Gutachter: Henning Zülch ; Torsten Wulf. Betreuer: Henning Zülch." Dresden : Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://d-nb.info/1056877294/34.

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Edström, Karl-Johan, and David Frisk. "Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48571.

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Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where the mandatory audit rotation has been the subject to intensive debate. Although the previous research on audit rotation and audit quality is extensive, few studies investigate the contingency aspects of the relationship more specifically firm visibility. The purpose of the study is to explain how audit firm rotation and audit partner rotation relate to audit quality and how this relationship is contingent on firm visibility. The study is conducted quantitatively using a positivistic deductive approach. Hypotheses are developed from existing theories and literature in the area. These are later tested by translating concepts into measurable variables. Audit quality has been measured through the proxy variable discretionary accruals which was estimated by two variants of the modified Jones model. The sample consisted out of 58 large-cap firms listed on the Stockholm OMX stock exchange, constituting a total of 580 firm years. The results of this study suggest that neither audit partner rotation nor audit firm rotation has an influence on audit quality. Furthermore, these relationships are not found to be contingent on firm visibility. The study’s findings contribute to existing debate on mandatory audit rotation. However, the results need to be interpreted with certain caution as we cannot be certain that discretionary accruals measured audit quality as it was intended to do.

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Kosmala, Maclullich Katarzyna. "The impact of non-audit services and audit process standardisation on independent audit judgement and fraud recognition." Thesis, University of Edinburgh, 2001. http://hdl.handle.net/1842/22387.

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The study addresses issues of audit independence, in particular behavioural and ethical aspects of individual judgement and decision-making in external auditing. The study examines how the auditor's sensitivity to the possibility of fraud, to management representations, and to management services opportunities impacts upon individual audit judgement embedded in a structured audit environment. A phenomenon of management services opportunism is perceived as a form of power exertion by the client over the auditor's judgement and his/her recognition of material fraud. Further, auditing is perceived as hermeneutic practice, that is, the auditor on the job strives to understand and interpret evidence of client's operations embedded in the wider context of social institutions and structural conditions. By doing so, he/she produces assurance to the public that these interpretations are trustworthy. This relates to an 'immanent' ability in auditing, to the notion of operational independence (Power, 1997), that is, the auditor's freedom and capacity to understand and interpret the 'economic text' narrated in the client's financial statements. However, the profession and consequently audit firms propagate a symbol for the 'ideal of service' objectified by the abstraction of the professional standards and guidance and executed in conformity to routines of operational approaches. As a result, the structured methodologies of 'risk-based' auditing mediate independent judgement in particular in its operational sense. The study seeks to unveil whether the auditor is capable of transcending the structure of the audit process and client's influence so as to enable independent judgement and fraud recognition. The study consists of questionnaires incorporating a real-life construct case study (i.e. given the characteristics of the client the subjects were asked to compose audit planning memorandum, assess the risk and estimate the budget of hours for audit testing) and interviews. Qualitative and quantitative methods are employed: narrative analysis and statistical testing. What emerges is evidence that auditors respond to the (changing) circumstances of the client's environment in two different ways consistent with their attitudes to structure: transcending and non-transcending. The former being less constrained by the structured audit approach, represent a 'big-picture' perspective. For these auditors the threat of loss of independence may be associated with the judgement restrictions with regards to amount of work assigned for audit testing.

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Xiong, Xin, and Shuang Li. "Energy Audit of a Building : Energy Audit and Saving Analysis." Thesis, University of Gävle, University of Gävle, Department of Technology and Built Environment, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4617.

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The typical residential building is located at the crossing of S. Centralgatan Street and Nedre Akargatan Street in the city of Gavle. It is a quadrangle building of six floors with a yard in the middle. There are 180 apartments of five types in total, and at the first floor there is a kindergarten. There is a District Heating in the building and heating recovery system ventilation which use heat exchanger to reheat.

Several solutions are used for reducing the heat loss. In the first step, the heat loss and heat in has been calculated. There are several parameters that involve the heat loss and heat in of whole building, so each parameter in the energy balance equation is extracted and calculated. And then the Energy Balance Sheet has been built. Among the heat loss part, the transmission is 1237MWh, the hot tap water is 332MWh, the mechanical ventilation is 1041MWh, the natural ventilation is 325.7MWh.In the part of heat in, the DH is 1265.7MWh, the heat pump is 793MWh, the solar radiation is 562MWh, the internal heating is 315MWh.Later in the second step, after analyzing data of heat loss part, the improvements will be focused on the transmission and hot tap water parts because the heat loss in those two parts occupy the most. At the end of final step, the solutions have been discussed to optimize the heating system.

As conclusion, there are several suggested solutions. The total reduction of heat loss after adjustment is 163MWh, accounts 5.6% of originally heat loss. The heat loss of the building has been reduced from 2935.7MWh to 2772.7MWh.

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Javed, Fahim. "Auditor Gender and Audit Quality in a Joint Audit Setting." Thesis, Le Mans, 2020. http://cyberdoc-int.univ-lemans.fr/Theses/2020/2020LEMA2003.pdf.

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Dans le contexte de l'intérêt croissant des régulateurs, des législateurs et de la recherche universitaire pour l'identité des commissaires aux comptes, cette thèse explore l'environnement français de co-commissariat qui impose aux sociétés préparant des états financiers consolidés de nommer conjointement deux cabinets d'audit. Le collège des commissaires aux comptes peut inclure des auditeurs externes du même genre (deux hommes, deux femmes) ou de genre différent (un homme et une femme). Nous souhaitons examiner les facteurs liés à la demande et à l'offre des services d’audit externe apportés par des commissaires aux comptes de genre différent. Nous soutenons qu’un audit mené par un collège mixte de commissaires aux comptes est plus susceptible de promouvoir un suivi efficace et un comportement collaboratif en ce qui concerne le processus d'audit et peut influencer positivement la qualité de l'audit. Nous examinons l'effet de la composition du collège de commissaires aux comptes sur les honoraires d'audit et sur la qualité des résultats comptables. Nous utilisons des données sur les sociétés françaises cotées en bourse soumis au principe de co-commissariat et appliquons des procédures économétriques appropriées pour atténuer les problèmes d'endogénéité. Nos résultats empiriques montrent qu’un collège mixte de commissaires aux comptes bénéficie en moyenne d’une prime de 11% sur les honoraires d'audit et l’audit conduit par ce type de collège réduit davantage les incitations à la manipulation des résultats comptables. Nous examinons comment la diversité du genre des conseils d’administration des entreprises clientes affecte la composition du collège de commissaires aux comptes quant à sa mixité homme/femme. Nous montrons que les femmes administrateurs, occupant des postes clés de contrôle au sein du conseil d'administration (entant qu’indépendantes ou membres du comité d’audit) ont plus tendance à sélectionner un collège mixte de commissaires aux comptes et que ce phénomène est encore plus accentué après la promulgation de la loi sur les quotas en faveur des femmes dans les conseils d’administration
In the context of rapidly increasing interest of regulators, legislators and academic research in the identity of audit engagement partners, this dissertation explores French mandatory joint audit environment where firms preparing consolidated financial statements are jointly audited by two independent audit firms. The composition of joint audit partners may include same gender audit partners (two male, two female) or gender-diverse audit partners (one male and one female). This dissertation aims to examine whether gender-diverse audit partners provide higher audit quality compared with same gender audit partners. We argue that gender-diverse engagement partners are more likely to promote effective monitoring and collaborative behavior with regard to audit process and may positively influence audit quality. We investigate the issue of audit quality by examining input- and output-based measures, namely, audit fees and discretionary accruals. We use data on French listed firms and apply appropriate econometrical procedures to alleviate concerns about endogeneity issues. The empirical findings show that gender-diverse audit partners charge 11% audit fee premium and their clients exhibit lower levels of absolute and signed discretionary accruals. Collectively, we provide considerable evidence that gender-diverse audit partners produce higher-quality audits. In the aftermath of gender quota legislation, the current dissertation also examines whether gender profile of audit clients affect the selection/assignment of gender-diverse audit partners. Contrary to the gender similarity (homophily) argument—based on comprehensive analyses of client-partner gender alignments—we provide compelling evidence that that female directors appointed to monitoring positions on the board, compared to female inside directors, tend to select higher quality “auditor pairs” (i.e., gender-diverse engagement partners)

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Singh, Avani. "a clinical ausit of selected predictors of mortality of patients admitted to Charlotte Maxeke Johannesburg academic hospital intensive care unit with human immunodeficiency virus and tuberculosis co-infection." Thesis, 2019. https://hdl.handle.net/10539/28161.

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A research report submitted to the Faculty of Health Sciences, University of the Witwatersrand, Johannesburg, in partial fulfillment of the requirements for the degree of Masters of Medicine. Johannesburg 2019
Background: The high level of co-morbid TB/HIV cases with severe organ failure on presentation in South Africa, results in an increased number of ICU admissions often with a poor prognosis at presentation. In this study, the aim was to identify patients admitted with HIV/TB co-infection and calculate the APACHE II scores and SOFA scores for each patient. Predicted percentage mortality was compared with actual mortality. Predictors of mortality were further identified, as well as the benefit of initiating ARV treatment in patients who are ARV naive upon admission to ICU. Methods: A retrospective audit of consecutive cases over a 24 month period was completed. Patient demographics; CD 4 count; ARV treatment status; ICU and 30 day mortality; the APACHE II Score; SOFA scores and correlating predicted percentage mortality were documented. The survival of patients was assessed using Kaplan Meier survival curves, and a univariate analysis was performed to identify risk factors for mortality. Calculated predicted mortality was compared with actual mortality to validate each scoring system and infer which was the better tool. Results: Of 75 patients admitted with pulmonary (43 cases) or extra-pulmonary (32 cases) TB, 23 died in the ICU (mortality 30,7%), and a further 10 died in the first 30 days of hospitalisation (30 day mortality 44%). A survival analysis established ARV treatment and CD 4 counts greater than 50 cells/mm3 were associated with a higher survival rate at any point of the analysis. In the entire study period, only 2 patients were initiated on ARV therapy during their ICU stay, 1 survived to discharge and 1 died in ICU. The APACHE II Predicted Mortality was within the 95% Confidence Intervals for all groups while the SOFA score was outside the upper bound limit of the 95% confidence intervals of actual mortality for those patients taking ARV treatment (52%, 95% CI 43,1% - 59,5% vs actual mortality 30%, 95% CI 17,7% - 46,1%), those with a CD 4 count of more than 50 (53,5% 95% CI 45,4% - 60,6% vs actual mortality 34%, 95% CI 22,1% - 48,4%) and female patients (51,2%, 95% CI 41,6% - 58,1% vs actual mortality 35,1%, 95% CI 21,4% - 50,4%). Conclusion: The study found that both the APACHE II and SOFA scoring systems were both statistically significant in prognosticating mortality in the study population. The APACHE II scoring system however showed a slightly improved prognostication in specific cohorts who had improved survival. It was also confirmed that patients with a CD 4 count of more than 50 cells/mm3, and those on ARV therapy had a statistically significant improved mortality. Further studies reviewing survival benefit of ARV initiation in ICU are warranted. ACKNOWLEDGEMENTS Supervisor: Prof GA Richards Co-Supervisor: Dr SHH Mohamadali Statistician: Mr MH Zondi Assistant - Data Collection: Ms S Madanlall
E.K. 2019

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Chun-ChanYu and 余駿展. "Audit Office Capacity, Audit Pricing, and Audit Quality." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/223vj9.

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博士
國立成功大學
會計學系
106
Resorting to the economics concept of opportunity cost, this study explains and tests the association between unused capacity pertaining to normal audit tasks and audit pricing, and investigate if there exists any factors that moderate this association. The empirical results verify that my measures of unused capacity for city offices are negatively associated with audit fees, and the relation holds for both Big 4 and Non-Big 4 auditees. Furthermore, the association is magnified when bidding on new clients due to enhanced competition. This study also finds that the negative association is driven by small- and medium-size city offices, or audit offices with less industry expertise, which may indicate that larger and city-level industry leader offices may be more reluctant to consider unused capacity when pricing audit fees due to the potential pressure from auditees to compare audit fees, protection of brand perception, and efforts to signal a reputation of higher audit quality, or they are better able to manage unused capacity. However, using unused capacity to proxy for auditors’ pressure, this study does not find consistent evidence that higher unused capacity is associated with better audit quality, which may indicate that my measures cannot accurately represent the pressure that individual auditors face and/or that quality control and firm-wide consultation mechanisms function to some extent in assuring uniform audit quality.

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Kořínková, Eva. "Audit a personální audit." Master's thesis, 2004. http://www.nusl.cz/ntk/nusl-367223.

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Zeng, June-Wei, and 曾峻緯. "Audit Committee and Audit Quality." Thesis, 2012. http://ndltd.ncl.edu.tw/handle/77410376988801192421.

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碩士
國立雲林科技大學
會計系研究所
100
This study examines whether the establishment of audit committees would contribute the audit quality and whether the longer the establishment of audit committees the better oversight effects. The empirical tests are conducted using TEJ database for firms listed on the Taiwan Stock Exchange with fiscal year ends between 2008 and 2010. The final sample consists of 2,155 firm years. The audit quality is proxied by the issuance of non standard unqualified opinions. In addition, I test the association between the length of audit committee establishment and audit quality. Empirical results indicate that the establishment of audit committees is not positively associated with audit quality and the length of audit committee establishment is negatively associated with audit quality. The results imply that audit opinions may be compromised between auditors and audit committee.

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Chiu, Wei-Ting, and 邱偉婷. "Non-Audit Service, Audit Firms'' Industry Specialization and Audit Quality." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/9a4hze.

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碩士
銘傳大學
會計學系碩士班
97
The paper examines whether auditors compromise their auditor quality when they provide audit and non-audit services simultaneously to their clients, and whether it likely to mitigate the adverse effects of NAS when audit firms are industry specialized. Our sample used 6977 observations of Taiwan TSE and OTC firms from 2002 to 2007. The results show there is a significant positive association between non-audit services and abnormal accruals, which suggest that the provision of non-audit services by auditors will more likely to allow client to have higher degree of earning management. However, the provision of non-audit services by the industry specialists could constrain earning management and mitigates the adverse effects of non-audit services on auditor quality.

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Wang, Yi-Feng, and 王溢鋒. "Auditor Industry Specialization, Audit Experience, Audit Tenure, and Audit Opinion." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/30950916190433690411.

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碩士
亞洲大學
會計與資訊學系碩士班
101
This research is to investigate the effect of the auditor industry specialization, audit experience, audit tenure on going-concern opinion. Certified public accountants issue the audit-reports that influence the reliability and availability of the financial statements. In the past, many researches on the qualities of audits and the opinions of audits focus on the independence or the expertise of the audits. This research has taken the expertise and independence of the audits into account and the influence on the audit opinion, and the companies with not good financial report in Taiwan Stock Exchange from 2000 to 2009 are the objects of the study. SPSS software is used to analyze the industry specialization, audit experience, and tenure on audits and accounting firms and to know whether to increase accuracy of the audit reports. The results show that level accounting firms and accountant industry with specialization would provide their doubt opinions for the clients who will continue to operate. In the empirical results on audit experience show that the audits have more experience on audit experience, they have much doubt on issuing the continuing operation; the longer tenure the audits have, they would have much doubt on issuing the continuing operation on the poor financial clients.

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Ye, Jhe-Hong, and 葉哲宏. "Auditor Industry Specialization, Audit Experience, Audit Tenure, and Audit Quality." Thesis, 2014. http://ndltd.ncl.edu.tw/handle/rb78z8.

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碩士
亞洲大學
會計與資訊學系
102
The purpose of this study is to discuss the impact of auditor industry specialization, audit experience, audit tenure, and audit quality. Earning quality is used to measure the impact of audit quality.The impacts of auditor industry specialization, audit experience, and audit tenure and the discretonary accruals and the degree of earnings management in real earnings management in accountant’s audited company’s is as earning quality are studied in this research. List public firms in Taiwan Stock Exchange from 2000 to 2009 are the research samples of the study and to investigate the auditor industry specialization, audit experience, and audit tenure would affect the investigating companies’ earning quality. The empirical results show that auditors have more experience on industry specialization in descretionary accruals, the companies can inhibit more the descretionay accruals and earning quality is better, and the length of time on employment for auditors is longer, the companies can inhibit more the descretionay accruals and earning quality is better. For real earnings management, the audit experience of auditor industry specialization is better, the companies can inhibit the real earnings management and earning quality is better, and the ength of time on employment for auditors is longer, the companies can inhibit the real earnings management and earning quality is better.

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ZENG, WEI-CHENG, and 曾偉誠. "The Impact of Key Audit Matters on Audit Report Timeliness, Audit Quality, and Audit Cost." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/sz8253.

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碩士
銘傳大學
會計學系碩士班
106
This research collects the domestic listed companies’ audit reports to summarize the number and type of key audit matters. Referring to prior studies, we measure the audit efficiency as the days between the fiscal year end and audit report date. We also use the absolute value of discretionary accruals as the proxy of the audit effectiveness and adopt the audit fees as audit cost. Due to the key audit matters depend on auditors’ professional judgements and they are the most important matters during the current financial statements auditing process. Thus, they might motivate the corporate governance and management cautiously treat the related financial statement disclosures referred to key audit matters. Therefore, we expect the first-time disclosure of the key audit matters is going to postpone the auditing reporting date, to reduce the discretionary accruals and increase the auditing costs. The empirical results show that the first-time disclosure of the key audit matters indeed delays the issuance of the audit report but has no impact on the absolute value of discretionary accruals and audit fees.

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Wang, Hai-Chou, and 王海舟. "Impact of Extended Audit Report on Audit Quality and Audit Cost." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/4dj797.

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碩士
國立臺灣大學
會計學研究所
106
The regulators in Taiwan have recently implemented a new auditing standard that became effective after December 31, 2015, which required that auditors issue extended audit reports for listed companies. This thesis examines the impact of extended audit reports on audit quality and audit cost. Using absolute abnormal accruals and the probability to meet earnings threshold as audit quality measures, I find evidence that audit quality is significantly improved in the first year after the introduction of the new standard. As for audit costs measures, I do not find a significant change in audit fees. However, audit report lag has been significantly shortened in the post-regime period. These results suggest that the benefits of the new auditing standard outweigh its cost.

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Tung, Kuan-Tung, and 董冠彤. "Audit committee quality and key audit matters in extended audit report." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kzzu96.

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碩士
淡江大學
會計學系碩士班
106
The investors have lost their confidences in financial statements resulted from several financial statement fraud since the global financial crisis in 2008, they started to expecting higher quality of audit reports to provide more relevant and transparent audit information. The government of United Kingdom proposed the extended audit report referred to the International Auditing Standards ISA700 in 2012, which the biggest change is the Key Audit Matters (KAM), this extended audit report had implemented in Taiwan since 2016. The implementation of extended audit report must be coordinated with good corporate governance. In Taiwan, the relevant regulations of audit committee system had introduced in order to strengthen supervision over corporate governance and improve the quality of earnings disclosure. Therefore, we used the size and the frequency of audit committee, the actual attendance rate of audit committee members, the accounting expertise of audit committee members, and the term of the members in audit committee as proxy variables of the quality of the audit committee, and discuss the relevance of key audit matters and the quality of the audit committee. This paper examines the relationship between the KAM and the quality of the audit committee and uses the sample of companies listed on Taiwan Stock Exchange and the Over-the-counter market in 2016. The empirical results show that higher actual attendance rate and accounting expertise of audit committee members are significantly positively related to the numbers of the key audit matters disclosed. In addition, the longer tenure of audit committee member is significantly positively related to the industrial key audit matters.

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Tsao, Yung-Han, and 曹永翰. "Audit Market Concentration and Audit Quality." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/72875561547086664784.

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碩士
銘傳大學
會計學系碩士班
104
This study focuses on Big 4 accounting firm to explore the relationship between audit market concentration and audit quality. Audit market is an industry which is oligopoly competition. The United States, the United Kingdom, and the European Union have raised concern about the audit market concentration in recent years. Prior studies indicate that Big 4 dominance does not harm audit quality. However, if the concentration within Big 4 group is high, it will harm audit quality. This study examines public firm which is audited by Big 4 with a sample of 12649 observations between 2003 and 2013. Audit quality is measured using modified Jones model, and concentration is measured using Herfindahl-Hirschman Index calculated by Big 4 clients’ number and total sales in industry-year. This study finds that audit market concentration has a negative association with audit quality. These empirical results show that abnormal accrual is higher when the concentration within Big 4 is higher. The results suggest that when the concentration within Big 4 is high, it may harm audit quality.

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CHANG, HSUN-YUN, and 張熏芸. "Key Audit Matters and Audit Fee." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/794rz4.

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碩士
國立臺北大學
會計學系
106
The object of this study is to investigate the relationship between key audit matters (KAMs) and audit fee on the listed companies adopted new audit report. Using Taiwan data of the year 2016, this study aims to examine the effects of disclosure KAMs, including why and how to identify KAMs and audit procedures, on the audit fee. The empirical result finds that the firm discloses more detailed KAMs information has higher audit fee. There are positively associated between KAMs and audit fee. Further, examining two major contents of KAMs – reasons for KAMs and the audit procedures for KAMs, these results find still positively relationship between reasons of KAMs sections (or audit procedures of KAMs) and audit fee. The results of this study also show that Big4 devote more resources to audit KAMs than Non-Big4. Overall, the company with more material misstatement risk will induce auditors devote more efforts to perform audit procedures and explain more activities of KAMs in the audit report.

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CHOU, FANG-HSIU, and 周芳秀. "Key Audit Matters and Audit Fee." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/fm6pth.

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Abstract:

碩士
輔仁大學
會計學系碩士班
106
The International Auditing and Assurance Standards Board (IAASB) has released its new and revised audit report standards ISA700 and 701 in 2015. They have been effective for audits of financial statements since 2016. Will audit fee be increased as a result of these new and revised standards adoption? The purpose of this study is to conduct an empirical analysis to explore the impact of applying key audit matters on audit fee. The sample consists of 2015~2016 listed firms in Taiwan. The empirical result shows that the audit fee for the companies with more word counts of key audit matters is higher than that of the companies without key audit matters. This study also conducts several sensitivity analyses. The sensitivity tests include (1) replacing the word counts of key audit matters with the dummy variable of key audit matters, (2) replacing the word counts of key audit matters with the item counts of key audit matters, (3) incorporating non-audit fee control variables, (4) incorporating non-audit fee and electronic industry dummy variables. The empirical results of these sensitivity tests are similar to the main test.

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50

LO, KUO-HSUAN, and 羅國軒. "Audit Committee and Key Audit Matters." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/34xtcw.

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Abstract:

碩士
輔仁大學
會計學系碩士班
106
After the global financial crisis, the traditional audit report can’t satisfy investors’ and related parties’ need for more information. Under this trend, the new audit report was issued. The Financial Supervisory Commission has stipulated that the listed companies and financial industries should adopt the auditing standard No. 57 since the fiscal year 2016. This standard requires the regulated firms to disclose key audit matters in new audit report, which is the communicating result between auditor and governance unit. This requirement enhances the transparency of new audit report. The audit committee is an important governance unit and possibly influences disclosing key audit matters. Using Taiwan listed companies disclosing key audit matters from 2016 to 2017 as the sample, this study aims to explore the relationship between setting up audit committee and the extent of disclosing key audit matters of companies. The empirical results show that the extent of disclosing key audit matters of companies with audit committee is higher than that of companies without audit committee. This study conducts a number of sensitivity tests and gain similar results.

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Dissertations / Theses on the topic 'AUSIT'

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