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Dissertations / Theses on the topic 'Brazilian and international audit standards'

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1

Antunes, Jerônimo. "Contribuição ao estudo da avaliação de risco e controles internos na auditoria de demonstrações contábeis no Brasil." Universidade de São Paulo, 1998. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-25012005-164416/.

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O risco de emitir uma opinião tecnicamente incorreta sobre demonstrações contábeis é a preocupação fundamental dos auditores independentes no Brasil e no mundo. Para cercar-se de condições que lhes assegurem um julgamento confiável e adequado sobre o objeto de seus trabalhos, os auditores independentes aplicam diversos procedimentos técnicos, em busca de evidências claras, precisas e suficientes. Dentre tais procedimentos, destaca-se, pela relevância, o estudo, conhecimento e avaliação dos procedimentos de controle interno da empresa auditada. Os procedimentos empregados pelos auditor
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2

Riddselius, Christopher. "Certification process of international standards in the Kenyan cut flower industry." Thesis, Stockholms universitet, Kulturgeografiska institutionen, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-58371.

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This thesis examines if auditors, managers and workers see certification and auditing as tools to improve working conditions in the Kenyan cut flower industry. It scrutinizes if mentioned stakeholders think that certification has been effective, since the state of working conditions of the industry were brought to attention in 2002 by academics and non-governmental organizations. The study further examines what different stakeholders see as challenges with the certification process as well as with the auditing process. The theoretical framework for the study consists of several theories from
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Šašková, Lucie. "Audit účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10465.

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The aim of this thesis is clarification of the importace of financial statement audit, characterization of the auditor's procedure and presentation of a possible fulfillment of these theoretical outputs based on the financial statement audit of a real company.
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4

Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the
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5

Eglund, Amanda, and Anna Gidlund. "The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073.

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On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process h
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Riccardi, William III. "An Empirical Analysis of the Global Audit Market: International Financial Reporting Standards-Related Changes and Differences within the Big 4 Global Networks." FIU Digital Commons, 2014. http://digitalcommons.fiu.edu/etd/1440.

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Ongoing debates within the professional and academic communities have raised a number of questions specific to the international audit market. This dissertation consists of three related essays that address such issues. First, I examine whether the propensity to switch between auditors of different sizes (i.e., Big 4 versus non-Big 4) changes as adoption of International Financial Reporting Standards (IFRS) becomes a more common phenomenon, arguing that smaller auditors have an opportunity to invest in necessary skills and training needed to enter this market. Findings suggest that clients are
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7

Abdel-Qader, Waleed. "An evaluation of the International Auditing Standards and their application to the audit of listed corporations in Jordan /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030718.114033/index.html.

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Thesis (PhD) -- University of Western Sydney, 2001.<br>"This thesis is submitted in fulfillment of the requirements for the award of the degree of Doctor of Philosophy, School of Accounting, University of Western Sydney" Includes bibliographical references.
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8

Tesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.

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The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of r
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9

Fotoh, Lazarus Elad. "The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-55337.

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There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of
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Costa, Matheus de Paula. "State of the art of money laundering and corruption mitigation : the example of brazilian compliance with international standards." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/20728.

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Mestrado em Economia Internacional e Estudos Europeus<br>O branqueamento de capitais e a corrupção estão profundamente ligados porque os rendimentos da corrupção devem ser branqueados e integrados no mercado. Estes crimes também têm uma dimensão internacional. Na ausência de cooperação e normas internacionais, o processo de luta contra o branqueamento de capitais e a mitigação da corrupção está em risco nas jurisdições nacionais. Esta tese apresenta o estado da arte neste domínio, nomeadamente, como as políticas anti-branqueamento de capitais podem prevenir a corrupção, com base no exemplo da
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11

Kraftová, Zdeňka. "Spis auditora v praktické aplikaci." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76335.

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This thesis focuses on audit documentation in practice. The main aim of thesis is give the comprehensive requirements list on audit documentation. This include international standard on auditig, the Law on auditors and the Law on accounting. These requirements are describe on praktice example. There is include historici development in the Czech Reublic and in the word.
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Dang, Thu Trang. "Porovnání vybraných ISA a národních auditorských standardů ve Vietnamu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-71973.

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This thesis describes the International Standards on Auditing (ISA) and the Vietnamese national Standards on Auditing (VSA), their genesis and current situation. The thesis presents a development of the audit in Vietnam, it's present situation and expected progress. The research refers to a survey. The aim of this survey was finding out the opinions and attitudes of Vietnamese's auditors to ISA and VSA.
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Cao, Van Anh. "Spolupráce externího a interního auditu a její přínosy." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359063.

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The thesis is focused on cooperation between external and internal audit and its benefits for the selected organisation and all concerned parties. Theoretical part deals at the beginning with the history of external and internal audit in Europe, United states of America and Czech republic. Other chapters are dedicated to the definitions, mission and contribution of external and internal audit. The thesis also deals with the czech and international legislation in the field of the analyzed audit. The practical part is focused on external and internal audit in two organisations, more specifically
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Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.

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The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.
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15

Bravená, Helena. "Interní audit ve společnosti ČEZ, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113211.

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The aim of this Master's Thesis is to describe an internal audit procedure in multinational company ČEZ, a. s., on the fictional sample of internal audit. The Master's Thesis is divided into theoretical and practical part. The theoretical part focuses on describing the basic concepts and processes of internal audit in general. The practical part deals with the internal audit process in a company which generate and sell electricity and heat. After studying company's documents related to internal audit was carried out fictitious internal audit. The main products of this audit are documents named
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16

Aamir, Suhaib, and Umar Farooq. "Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45172.

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Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researche
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17

Lomryd, Amanda, and Nora Kronvall. "Vilken komplexitet upplever revisorn vid revidering av mindre komplicerade företag i Sverige? : ur ett International Standards of Auditing (ISA) perspektiv." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19718.

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Previous research has focused on finding reasons to why smaller companies (SMEs) choose voluntary audit. The IAASB has in 2018 suggested a move away from the SME concept and has instead talked about audit of less complex entities. A problematization of using ISA for such entities is the bases for the new IAASB project. An explorative analysis of complexity in the audit of these entities, using ISA, is currently lacking in academic literature.   The study therefore aims to identify the complexity that auditors perceive in the audit of less complex entities in Sweden, using ISA. However, complex
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18

Šimůnková, Andrea. "Ověření účetní závěrky auditorem ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75953.

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The aim of this thesis is to analyse auditing methods, which are specified in International Standards on Auditing - ISAs, and consequently apply some of these theoretical outputs to the financial statement of a real company.
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19

Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.

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The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in ter
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20

Alle, Saulo Stefanone. "Linhas diretrizes da OCDE para as empresas multinacionais e sua implementação no Brasil." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2135/tde-15082013-100756/.

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Este estudo visa analisar a implementação, no Brasil, das Linhas Diretrizes da OCDE para as Empresas Multinacionais, documento que integra a Declaração sobre o Investimento Internacional e as Empresas Multinacionais. De acordo com os termos estabelecidos nessa Declaração, os Estados devem promover essas Linhas Diretrizes, bem como instalar um Ponto de Contato Nacional (PCN) mecanismo criado para consolidar os padrões de conduta e para receber reclamações atinentes à violação de seus termos por empresas multinacionais. A observância aos termos da Declaração é obrigatória para os Estadosmembros
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21

Martinů, Petr. "Aspekty účetního auditu v EU a ČR a jejich dopady na firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221469.

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This master’s work summarises main implementation principles of accounting audit in the Czech Republic with context of European Union. Work explains status and role of auditors in society, general demands on accounting audit, the way of their control and fulfilling. Also contains suitable recommendations for Czech auditors.
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22

Layerová, Jana. "Průběh auditu z pohledu auditované účetní jednotky." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114535.

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This thesis called "The audit from the perspective of the audited entity" is focused on the audit, but from a different point of view than most of the specialized publications about audit. It is possible to divide the thesis into two parts. In the theoretical part, there is explained the issue of audit from the historical view, which is followed up with the legislation and professional treatment. Briefly there are mentioned the International Standards On Auditing, that have gradually replaced nowadays invalid Czech Auditing Directives. At the end of the theoretical part, the whole audit proced
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Konětopský, Filip. "Mezinárodní auditorské standardy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75951.

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The International Standards on Auditing are created and published by the International Auditing and Assurance Standards Board. These standards are high quality, modern and approved by regulators throughout the world. Most of the developed countries addopted the ISAs in some way. The International Standards on Auditing have been effective for all audits in the Czech Republic since 2005. Their implementation in the European Union is expected shortly. Standards contribute to better international comparability and enhance the credibility and quality of the audit, including auditor's report. The Cl
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Hijarunguru, Suveree. "The usage of performance measurement systems by selected internal auditing departments in Windhoek, Namibia and Cape Town, South Africa." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2508.

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Performance evaluation of internal auditing departments is extremely important as organisations depend on the advice and assurance they obtain from these department. Therefore, this study seeks to determine the perceived most relevant and appropriate performance measurement system (PMS) used to evaluate the performance of internal auditing departments. The determination of such a PMS may lead to effective performance measurement, meeting and exceeding stakeholders’ expectations, and achieving strategic objectives. Questionnaires were distributed to organisations that hold an internal auditing
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Ciprovská, Jana. "Právní úprava auditu v České republice a mezinárodní harmonizační procesy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10541.

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The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical developme
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Rajdl, Jan. "Vybrané způsoby substantivního testování a využití nástrojů statistiky v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198421.

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Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling
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Carvalho, Ronaldo Fróes de. "Currículo de ciências contábeis: desafios para adoção ao novo modelo contábil brasileiro." Pontifícia Universidade Católica de São Paulo, 2010. https://tede2.pucsp.br/handle/handle/9532.

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Made available in DSpace on 2016-04-27T14:30:29Z (GMT). No. of bitstreams: 1 Ronaldo Froes de Carvalho.pdf: 795759 bytes, checksum: 0d893b68529bfc906c21a2492a7cc0a6 (MD5) Previous issue date: 2010-10-14<br>Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>This study aims at presenting a theoretical research in which the necessity of curricular changes for the undergraduate Accounting programs are discussed as a consequence of the new accounting model adopted by the Brazilian corporate legislation, in accordance to an amendment made in 2007. The main change, in general terms, is
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Wisnik, Melissa Tuxen. "Relação entre a natureza dos principais assuntos de auditoria apresentados nos relatórios de auditoria independente, setores de atuação e países." reponame:Repositório Institucional do FGV, 2018. http://hdl.handle.net/10438/24209.

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Submitted by Melisssa Tuxen Wisnik (melissa.wisnik@br.pwc.com) on 2018-06-26T22:46:49Z No. of bitstreams: 1 PrincipaisAssuntosAuditoria_SegmentoPaises(FINAL).pdf: 3490450 bytes, checksum: 2f2181d0c5802eb6d15f6b983013bf63 (MD5)<br>Rejected by Simone de Andrade Lopes Pires (simone.lopes@fgv.br), reason: Boa Tarde Melissa, Falta apenas arrumar o nome da escola: FUNDAÇÃO GETULIO VARGAS , não tem acento no "U". Por favor, faço o acerto e submeta novamente na biblioteca digital. Atenciosamente, Simone on 2018-06-28T16:04:04Z (GMT)<br>Submitted by Melisssa Tuxen Wisnik (melissa.wisnik@b
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CHEN, HSIN-YU, and 陳昕妤. "The Impacts of Adopting International Financial Reporting Standards on Audit Fees." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/47473856822992290951.

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碩士<br>國立臺北大學<br>會計學系<br>104<br>Following the trend of globalization in recent years, International Financial Reporting Standards (IFRSs) has become the common accounting standard in global capital market. Companies in Taiwan are required to use IFRSs with two-phased mandatory adoption since 2013. Based on the sample of Taiwan listed company from 2010 to 2014, the study examines the impacts on audit fees after adopting IFRS. The empirical results suggest the positive relationship between the audit fees and adopting IFRSs. The increase of audit work and possible legal liability after adopting I
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王怡文. "A Study of the Relationship between Financial Statement Comparability and Audit Report Lag under International Financial Reporting Standards." Thesis, 2016. http://ndltd.ncl.edu.tw/handle/50892810509914228099.

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碩士<br>逢甲大學<br>會計學系<br>104<br>The purpose of this paper is to investigate the impact of IFRS on the comparability of accounting information. In addition, this study also explored the relationship between the comparability of accounting information and aduit report lag (ARL). The sample comprises of listed electronic companies in Taiwan from years 2008-2015. The analysis revealed a significantly positive relationship between IFRS adoption and the comparability of accounting information and a significantly negative relationship between the comparability of accounting information and ARL. Accordin
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Karban, Vojtěch. "Ekonomické a právní aspekty auditorské činnosti." Master's thesis, 2011. http://www.nusl.cz/ntk/nusl-298633.

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Diplomová práce Ekonomické a právní aspekty auditorské činnosti se zabývá činností auditora. První kapitola se věnuje právní regulaci auditorské činnosti, tj. zákonu č. 93/2009 Sb. Jelikož zákon nabyl účinnosti dne 14.4.2009, jedná se o téma navýsost aktuální. Práce detailně popisuje jednotlivé instituty nového zákona jako je Rada pro veřejný dohled nad auditem, subjekty veřejného zájmu, zabývá se podmínkami pro výkon auditorské činnosti. Pozornost je věnována i zvýšeným nárokům na chování auditora jako jsou etika, nezávislost a mlčenlivost. Významný prostor je věnován i Komoře auditorů ČR jak
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Рушева, И. А., та I. A. Rusheva. "Актуальные проблемы реформирования аудиторской деятельности в Российской Федерации : магистерская диссертация". Master's thesis, 2019. http://hdl.handle.net/10995/76253.

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Сфера аудиторской деятельности Российской Федерации в настоящий момент находится в процессе интеграции в интернациональное экономическое пространство, что выражается в переходе с 2017г. на международные стандарты аудита. Многие аспекты финансовой и правовой деятельности аудиторских организаций ещё нуждаются в доработке для их эффективного и конкурентоспособного функционирования в условиях переходного периода. В магистерской диссертации сформулированы и раскрыты положения научной новизны, связанные с систематизацией наиболее существенных различий и тенденций преемственности между федеральными и
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