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Journal articles on the topic 'Brazilian and international audit standards'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Cesário, Gustavo, Ricardo Lopes Cardoso, and Renato Santos Aranha. "The surveillance of a supreme audit institution on related party transactions." Journal of Public Budgeting, Accounting & Financial Management 32, no. 4 (2020): 577–603. http://dx.doi.org/10.1108/jpbafm-12-2019-0181.

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PurposeThis paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and disclosure policies of RPTs by international accounting and auditing standards and their evolution since 1980.Design/methodology/approachBased on archival research on international standards and using an interpretive approach, the authors investigated definitions and disclosure policies. Using a topic model based on latent Dirichlet allocation, the authors performed a content analysis on over 59,000 SAI decisions to as

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2

Souza, Flávio Sergio Rezende Nunes de, Marcus Vinícius de Azevedo Braga, Armando Santos Moreira da Cunha, and Patrick Del Bosco de Sales. "Incorporação de modelos internacionais de gerenciamento de riscos na normativa federal." Revista de Administração Pública 54, no. 1 (2020): 59–78. http://dx.doi.org/10.1590/0034-761220180117.

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Abstract The issue of risk management has gained attention in the field of administration due to the dissemination of international frameworks. In Brazilian federal public administration, risk management is a recent and expanding practice. This research analyzes how international corporate risk management frameworks have been adopted by the federal government through regulations and guidelines. The study adopts the concepts of coercive, normative, and mimetic forces from the neo-institutional theory, and examines the presence of international norms in the Brazilian regulations. Through a quali

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Souza, Flávio Sergio Rezende Nunes de, Marcus Vinícius de Azevedo Braga, Armando Santos Moreira da Cunha, and Patrick Del Bosco de Sales. "Incorporation of international risk management standards into federal regulations." Revista de Administração Pública 54, no. 1 (2020): 59–78. http://dx.doi.org/10.1590/0034-761220180117x.

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Abstract The issue of risk management has gained attention in the field of administration due to the dissemination of international frameworks. In Brazilian federal public administration, risk management is a recent and expanding practice. This research analyzes how international corporate risk management frameworks have been adopted by the federal government through regulations and guidelines. The study adopts the concepts of coercive, normative, and mimetic forces from the neo-institutional theory, and examines the presence of international norms in the Brazilian regulations. Through a quali

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4

Pinto, Alexandro, Luciana Sepúlveda Köptcke, Renata David, and Hannah Kuper. "A National Accessibility Audit of Primary Health Care Facilities in Brazil—Are People with Disabilities Being Denied Their Right to Health?" International Journal of Environmental Research and Public Health 18, no. 6 (2021): 2953. http://dx.doi.org/10.3390/ijerph18062953.

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Poor accessibility of healthcare facilities is a major barrier for people with disabilities when seeking care. Yet, accessibility is rarely routinely audited. This study reports findings from the first national assessment of the accessibility of primary health care facilities, undertaken in Brazil. A national accessibility audit was conducted by trained staff of all 38,812 primary healthcare facilities in Brazil in 2012, using a 22-item structured questionnaire. An overall accessibility score was created (22 items), and three sub-scales: external accessibility (eight items), internal accessibi

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Feghali, Khalil, and Joe Hallak. "International internal audit standards (IIA) and the geographical location of international groups: An application to the information technology sector." Risk Governance and Control: Financial Markets and Institutions 9, no. 3 (2019): 32–45. http://dx.doi.org/10.22495/rgcv9i3p3.

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The international standards for internal audit (IIA) created by the Internal Audit Institute in the United States are presently one of the most important bases for the practice of the internal audit profession. In this research, we assess the use of these principles in international groups through empirical studies, adopting an objective evaluation of the application of the standards. This multivariate statistical study was conducted in 2017 on more than 22 countries covering Africa, Middle East and Europe. Data was collected through a validated questionnaire covering two topics: general compa

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Klychova, Guzaliya, Jamila Leontieva, Alsou Zakirova, Evgenia Zaugarova, Shaukat Khusainov, and Ildus Gimadiev. "Conducting personnel audit in compliance with international standards." E3S Web of Conferences 110 (2019): 02015. http://dx.doi.org/10.1051/e3sconf/201911002015.

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The present research studies basic principles of personnel audit, considers new requirements for auditing due to the entry into force of international standards, develops working documents for the auditor that allow increasing the efficiency of personnel audit and coordinating audit procedures with the work of the personnel at the audited company, applying general scientific methods, such as systematic approach, comparison, economic-statistical method, method of systematization and generalization of data. The article describes the main stages of the personnel audit, reveals mechanism for organ

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Harahap, Devianti, NR Handiani Suciati, Evita Puspitasari, and Sakina Rachmianty. "PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT." Jurnal ASET (Akuntansi Riset) 9, no. 1 (2017): 55. http://dx.doi.org/10.17509/jaset.v9i1.5444.

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Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method

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8

Colbert, Janet L. "International and US standards ‐ audit risk and materiality." Managerial Auditing Journal 11, no. 8 (1996): 31–35. http://dx.doi.org/10.1108/02686909610131666.

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9

Alzeban, Abdulaziz. "Influence of audit committees on internal audit conformance with internal audit standards." Managerial Auditing Journal 30, no. 6/7 (2015): 539–59. http://dx.doi.org/10.1108/maj-12-2014-1132.

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Purpose – This study aims to provide empirical evidence of the association between audit committee characteristics and internal audit conformance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA). Design/methodology/approach – Seventy-four usable responses were received from a survey of chief internal auditors (CIAs) from Saudi companies listed on the Saudi Stock Exchange. Findings – The results indicate that audit committee characteristics (the presence of independent members on the committee, members’ expertise in auditing and accounting and meeting

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Лосева, Н., and N. Loseva. "Quality of Audit Services and Requirements of International Auditing Standards." Auditor 4, no. 11 (2018): 20–24. http://dx.doi.org/10.12737/article_5bfcfd3cdf8027.36662687.

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Th e article examines the concept of audit quality and its key elements, the requirements of international audit standards for audit quality control, elements of the quality control system, professional ethics and audit quality, and the content of the principle of independence.

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Кочинев, Yuriy Kochinev, Ашрафф, and Alio Ashraf. "Requirements Applicable to Audit of Financial Statements by International Standards." Auditor 2, no. 11 (2016): 49–64. http://dx.doi.org/10.12737/22837.

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Th e paper analyzes the basic requirements applicable to the audit of fi nancial statements of International Standards on Auditing. Th e questions of audit planning, materiality, risk assessment, selection of audit procedures and evaluating the results, the auditor’s report are considered. It also reveals several positions of international standards requiring specifi cations in SRO-standards. Appropriate recommendations are suggested.

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12

Krivetskaya, Tatyana. "Features in the context of the audit risk international standards of audit." Journal of economic studies 2, no. 10 (2016): 14. http://dx.doi.org/10.12737/23722.

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Khakimov, Akmal Lolashevich. "IMPROVEMENT OF AUDIT ORGANIZATION RATING IN UZBEKISTAN ACCORDING TO INTERNATIONAL AUDIT STANDARDS." Theoretical & Applied Science 77, no. 09 (2019): 420–25. http://dx.doi.org/10.15863/tas.2019.09.77.73.

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Winograd, Barry N., James S. Gerson, and Barbara L. Berlin. "Audit Practices of PricewaterhouseCoopers." AUDITING: A Journal of Practice & Theory 19, no. 2 (2000): 176–82. http://dx.doi.org/10.2308/aud.2000.19.2.176.

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This paper discusses the development of the PricewaterhouseCoopers Audit Approach (PwCAA), identifies distinctive features of this approach, and provides information on new development areas. The discussion will provide a summary of each of these items and will focus on the distinctive features of the PwCAA. The article will not cover elements that appear to be consistent with other firm methodologies. Significant consistencies exist since all of the major international firms essentially operate under generally accepted auditing standards, i.e., the International Standards on Auditing (ISA) as

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Лосева, Н., and N. Loseva. "Audit Services and Requirements of International Standards of Auditing." Auditor 4, no. 10 (2018): 3–9. http://dx.doi.org/10.12737/article_5bdabd4c5c0b28.55425503.

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the article examines Russian legislation and regulatory documents regulating the types of audit services, as well as the structure of the Collection of Standards issued by the International Auditing and Assurance Standards Board (IAASB), the provisions of international auditing standards.

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Simunic, Dan A., Minlei Ye, and Ping Zhang. "Audit Quality, Auditing Standards, and Legal Regimes: Implications for International Auditing Standards." Journal of International Accounting Research 14, no. 2 (2015): 221–34. http://dx.doi.org/10.2308/jiar-51305.

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ABSTRACT We summarize the analyses detailed in two papers on the relation between audit quality, auditing standards, and legal regimes. We show that optimal auditing standards for a country are a complex function of the legal system in that country. We then discuss the implications for the adoption of international auditing standards.

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Karimov Nematullah. "STAGES OF IMPLEMENTATION AND PROBLEMS OF IMPLEMENTATION OF INTERNATIONAL AUDITING STANDARDS IN UZBEKISTAN." International Academy Journal Web of Scholar, no. 1(43) (January 31, 2020): 19–25. http://dx.doi.org/10.31435/rsglobal_wos/31012020/6882.

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   This article is devoted to the study of the problems of applying international audit standards in the Republic of Uzbekistan. The author identified the main problems of applying international audit standards in the practice of audit organizations of the Republic of Uzbekistan, which include: insufficient qualified personnel, high costs of training or staff development, a language barrier, the complete absence of special domestic computer programs, the complexity of the content and structure of international audit standards. Along with the programs, the author presents the

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Chui, Lawrence, Oksana Kim, and Byron J. Pike. "The Effect of Audit Duality on Audit Quality." Journal of International Accounting Research 19, no. 2 (2020): 65–89. http://dx.doi.org/10.2308/jiar-19-523.

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ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS). We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify the audit opinions for both the RAS and IFRS

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Tirbakh, Lesia, and Galina Chaban. "Recognition of international standards of audit activity in Ukraine." University Economic Bulletin, no. 47 (December 17, 2020): 92–97. http://dx.doi.org/10.31470/2306-546x-2020-47-92-97.

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Relevance of the research topic. The article identifies and analyzes the most significant factors influencing the recognition and implementation of international standards in Ukraine. Formulation of the problem. Evaluation of published results of work on translation of international auditing standards based on criteria of accuracy and preservation of meaning, relevance, clarity, passing grammatical norms, completeness, unity, priority of Ukrainian traditional terminology, making proposals aimed at improving these results. An analysis of recent research and publications that have begun to addre

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Skrypnyk, S., and I. Shepel. "METHODS AND PRACTICE OF APPLICATION OF INTERNATIONAL AUDIT STANDARDS." Investytsiyi: praktyka ta dosvid, no. 19-20 (November 5, 2020): 52. http://dx.doi.org/10.32702/2306-6814.2020.19-20.52.

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Storozhenko, A. A. "The need to apply international audit standards in Russia." Территория новых возможностей. Вестник Владивостокского государственного университета экономики и сервиса 11, no. 2 (2018): 206–15. http://dx.doi.org/10.24866/vvsu/2073-3984/2018-2/206-215.

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Muydinov, E., and A. Mamazhonov. "Documenting An Audit Of Financial Statements Based On International Auditing Standards." International Journal of Progressive Sciences and Technologies 25, no. 1 (2021): 314. http://dx.doi.org/10.52155/ijpsat.v25.1.2833.

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The article discusses International Auditing Standard No. 230, entitled "Auditor's Working Papers", which plays an important role in practical audit activities. It is noted that the audit is planned and conducted in accordance with international standards and relevant legal and regulatory requirements.The article highlights the importance of the auditor's preparation of working papers in the development of the auditor's work plan, in the course of direct audit procedures and in the process of completing the audit and documenting its results, as well as the auditor's report.

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Toy, Alan, and David C. Hay. "Privacy Auditing Standards." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 181–99. http://dx.doi.org/10.2308/ajpt-50932.

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SUMMARY Privacy audits are an area of auditing practice that are becoming increasingly relevant to audit firms as well as to regulators such as privacy commissioners. Privacy audit reports can be a resource for consumers and groups representing them. However, there is limited consistency between the standards applied in privacy audits when compared across different auditors and across different jurisdictions. Inconsistency of standards reduces international comparability of privacy audits, thereby lowering their potential value to the entities subject to audit, and to users of the reports. We

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Кочинев and Yuriy Kochinev. "Audit Documentation of Financial Statements in Accordance with the Requirements of International Standards." Auditor 3, no. 7 (2017): 28–36. http://dx.doi.org/10.12737/article_596c6134ceb6c9.53905762.

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Th is article reveals the issues of working papers draft ing for such audit sections as the audit engagement, harmonization of conditions of the audit engagement, materiality information common audit strategy, an audit plan. The recommendations for documentation based on the International Audit Standards requirement are suggested.

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Sobol, O. S. "Legal regulation of obtaining audit evidence in the system of international audit standards in force in the Russian Federation." Courier of Kutafin Moscow State Law University (MSAL)), no. 9 (November 7, 2020): 71–76. http://dx.doi.org/10.17803/2311-5998.2020.73.9.071-076.

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This article analyzes the procedure for obtaining audit evidence, the regulation of which is contained in international auditing standards. The key role in the system of international standards governing the receipt of audit evidence is played by ISA 200, ISA 500, recognized and operating in the current period in the Russian Federation. Taking into account the analysis of these ISAs and the directly related international audit standards, the concept and types of audit evidence are determined, their essential characteristics, audit procedures aimed at obtaining audit evidence, disclose methods

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Handam, Natasha Berendonk, Ana Beatriz Loureiro Gonçalves da Silva, Adriana Sotero Martins, and José Augusto Albuquerque dos Santos. "Agricultural reuse: comparison between Brazilian and international quality standards." International Journal of Hydrology 5, no. 1 (2021): 28–31. http://dx.doi.org/10.15406/ijh.2021.05.00262.

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Reused water is increasingly requested by farmers worldwide, but there is no legislation in Brazil that contains all the parameters for assessing its quality. This study aimed to compare the legal provisions in Brazil related to the quality parameters of reused water for agriculture (microbiological, physical and chemical) with those described in the main regulations of the United States, drawing a parallel with the Brazilian reality. The study is descriptive, based on queries and collections of regulations in electronic documentary data source on Google Scholar. The existing parameters descri

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Турищева and Tatyana Turishcheva. "Introduction of International Auditing Standards in Russia." Auditor 1, no. 12 (2015): 12–17. http://dx.doi.org/10.12737/16748.

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Th e article deals with the introduction of international auditing standards in Russian auditing practice, existing problems and ways of solving them. It is concluded that the current stage of development of audit in Russia is characterized by a further convergence of Russian and international auditing practices, increase of public demand for its improvement.

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Curtis, Emer, Christopher Humphrey, and W. Stuart Turley. "Standards of Innovation in Auditing." AUDITING: A Journal of Practice & Theory 35, no. 3 (2016): 75–98. http://dx.doi.org/10.2308/ajpt-51462.

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SUMMARY This paper examines the impact of the development of Business Risk Auditing (BRA) on international audit standard setting and the implications regarding the potential for innovation in auditing practice. BRA was an audit methodology development promoted by the large international audit firms in the late 1990s as a significant innovation but, ultimately, it did not have the degree of impact on practice initially promised. Our analysis demonstrates that professional and regulatory priorities at the time interacted in ways that led to the most innovative elements of BRA not being advanced

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Kulish, A. M., and Y. M. Ragulina. "INTERNATIONAL STANDARDS OF STATE FINANCIAL CONTROL." Legal horizons, no. 18 (2019): 123–27. http://dx.doi.org/10.21272/legalhorizons.2019.i18.p123.

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In this work, the authors have examined the concept of “standards” and “standardization” relating to public finance and public financial control. It was recognized that national financial systems activities should be based on generally accepted international standards in order to enhance professionalism and efficiency. Attention was paid to the peculiarities of national standards of the United States of America and European Union countries, in particular the United Kingdom of Great Britain, Lithuania, Georgia. As part of the analysis of the Association Agreement on Public Internal Financial Co

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문태형. "Audit Fees and Hours after International Financial Reporting Standards Adoption." Journal of International Trade & Commerce 11, no. 6 (2015): 19–35. http://dx.doi.org/10.16980/jitc.11.6.201512.19.

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Mădălina, Salomia Maria. "Positive Research Regarding the Implementation of International Audit Standards at Romanian Entity Level." International Journal of Contemporary Research and Review 10, no. 07 (2019): 21586–91. http://dx.doi.org/10.15520/ijcrr.v10i07.718.

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The research was based on critical analysis, in time and space, of the theoretical references underlying the organizational and methodological framework for the performance of financial audit, international auditing standards, as well as the integration of international and European requirements in the financial audit activity of our country, the scientific approaches in the field of auditing the financial statements, elaborated by the revision of the specialized regulations and in the second part, the stages of the organization of the financial audit activity, the methods and currently used t

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Лосева, Н., and N. Loseva. "Philosophy of International Standards of Auditing in the Theory and Practice of Russian Audit." Auditor 4, no. 2 (2018): 22–28. http://dx.doi.org/10.12737/article_5a8d6644d6b371.64750276.

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The article examines the structure of the international audit standards and the Audit Quality Concept developed by the IAASB, the factors and conditions for ensuring the quality of audit services in Russian auditing practice.

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Guselchikova, Nadejda, Svetlana Megayeva, and Olga Serdyukova. "Key elements of a quality audit of an organization." KANT 37, no. 4 (2020): 59–62. http://dx.doi.org/10.24923/2222-243x.2020-37.12.

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The article discusses the main elements that contribute to a high-quality audit of economic entities. International reforms carried out by the International Standards Board (IAASB) began in 2011. The Audit Quality Concept was developed, a survey of respondents was conducted and on the basis of proposals in 2013 a final decision was made. The concept is revised and supplemented annually. These changes in the conduct of a quality audit also affected the Russian Federation. In 2018, our country switched to international audit standards. The problems of conducting a high-quality audit in the count

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Stoica, Dragos Andrei, Florin Dobre, and Elena Nechita. "IFRS implementation in Romania. Insights from a professional’s perspective." Proceedings of the International Conference on Business Excellence 14, no. 1 (2020): 256–62. http://dx.doi.org/10.2478/picbe-2020-0024.

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AbstractThe widespread adoption of the International Financial Reporting Standards (IFRS), by many countries around the world, tries to achieve a greater level of transparency in the reporting area. The research analyses the vision of audit professionals, from an emerging economy, of the implementation of the International Financial Reporting Standards. The paper aims to highlight the challenges and benefits of applying the standards from a professional’s perspective. We try to achieve this insight by applying a questionnaire to audit professionals employed in audit firms from the BIG4 group i

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Vieira, Luciana Marques. "The role of food standards in international trade: assessing the Brazilian beef chain." Revista de Administração Contemporânea 10, spe (2006): 33–51. http://dx.doi.org/10.1590/s1415-65552006000500003.

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The purpose of this paper is to identify how Brazilian beef managers have responded to a rapid expansion and intensification of standards for beef exports. This issue relates to how some Brazilian beef exporters are strategically repositioning themselves in the supply chains. The literature of this study reviews global chain governance and international standards. The method uses case studies consisting of six medium and large scale beef exporters who export fresh beef to the European Union. The main findings describe the kinds of governance that stimulate upgrading and transferral of the best

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Miah, Muhammad Shahin, Haiyan Jiang, Asheq Rahman, and Warwick Stent. "Audit effort, materiality and audit fees: evidence from the adoption of IFRS in Australia." Accounting Research Journal 33, no. 1 (2020): 186–216. http://dx.doi.org/10.1108/arj-06-2018-0103.

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Purpose This paper aims to investigate the association between International Financial Reporting Standards (IFRS) effort due to higher levels of material adjustments and audit fees. In addition, this paper tests whether these associations differ between industry specialist auditors and non-specialist auditors. Design/methodology/approach The authors measure IFRS effort by using differences between local GAAP and IFRS. More specifically, they measure the differences in the balances of accounts that are prepared under IFRS as opposed to the previously used Australian Accounting Standards Board (

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Selishchev, S. V. "Selected issues of using international standards of auditing when assessing the application of the going concern basis by management personnel of a company." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (March 20, 2018): 96–100. http://dx.doi.org/10.31767/nasoa.1-2.2018.09.

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The article deals with selected issues of the application of international standards of audit in domestic practice. The source of the main problem, which hinders the development of a unified methodological approach to the application of international standards, is determined, and proposals for its solution are provided. Particular attention is paid to the methodological recommendations for reflecting the requirements of international standards in the auditor’s working papers. The investment activity of foreign partners in Ukraine is conditional on the financial statement clarity for dome

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Alzeban, Abdulaziz, and Nedal Sawan. "The relationship between adherence of internal audit with standards and audit fees." Journal of Financial Reporting and Accounting 14, no. 1 (2016): 72–85. http://dx.doi.org/10.1108/jfra-04-2015-0048.

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Purpose This study aims to examine the relationship between external audit fees and the adherence of internal audit with the International Standards for the Professional Practice of Internal Auditing (ISPPIA), i.e. whether such adherence has a relation with lower or higher audit fees. Design/methodology/approach Data were gathered from the annual reports and 229 chief internal auditors (CIAs) from UK companies listed on the London Stock Exchange. Findings The result suggests that, in fact, higher external audit fee is related with adherence with both attribute and performance standards. Also,

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Ferreira, Catarina, and Ana Isabel Morais. "Analysis of the relationship between company characteristics and key audit matters disclosed." Revista Contabilidade & Finanças 31, no. 83 (2020): 262–74. http://dx.doi.org/10.1590/1808-057x201909040.

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ABSTRACT The general objective of this study is to analyze whether the particularities of audited companies influence the volume of key audit matters (KAMs). Its specific objectives are to identify the number of KAMs disclosed by Brazilian companies and analyze the main factors associated with their disclosure. The paper aims to contribute to an area of investigation still lacking in studies that analyze the factors affecting KAM disclosure, which makes audit reports more individualized. The study contributes to understanding the main auditing issues in Brazilian companies that auditors consid

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Abdullayev, Khurshidjon Nazrullo Ugli. "Improvement of internal audit methodology in international practice and international auditing standards in Uzbekistan." ACADEMICIA: AN INTERNATIONAL MULTIDISCIPLINARY RESEARCH JOURNAL 11, no. 2 (2021): 541–45. http://dx.doi.org/10.5958/2249-7137.2021.00452.3.

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Bremer, Jennifer, Mohamed Hegazy, and Auday Sabri. "Improving audit committee performance in the Middle East: do Egyptian audit profession norms support international standards?" International Journal of Business Governance and Ethics 6, no. 3 (2011): 225. http://dx.doi.org/10.1504/ijbge.2011.043239.

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Yazykova, Svetlana. "Тhe role of internal audit from the perspective of international audit standards in corporate risk-management". Theoretical and practical aspects of Management 2021, № 2 (2021): 37–48. http://dx.doi.org/10.46486/0234-4505-2021-2-37-48.

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Keldiyorqizi, Umarova Shaxnoza. "The role of international audit standards on the audit of oil and gas companies in Uzbekistan." ACADEMICIA: An International Multidisciplinary Research Journal 11, no. 3 (2021): 1346–51. http://dx.doi.org/10.5958/2249-7137.2021.00795.3.

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Pratiwi, Henny, Tertiarto Wahyudi, and Arista Hakiki. "PENGARUH KARAKTERISTIK INDIVIDU DAN MOTIVASI KERJA TERHADAP PENERAPAN STANDAR AUDIT BERBASIS PRINSIP (INTERNATIONAL STANDARDS ON AUDITING) (Studi Eksperimen Pada Mahasiswa Akuntansi Universitas Sriwijaya)." AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi 11, no. 1 (2019): 71–86. http://dx.doi.org/10.29259/ja.v11i1.8930.

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The comprehension and application of the Principle Based Audit Standards (International Standards on Auditing) is must be done by auditors in Indonesia. However, each individual characteristic has a different way of understanding and applying that standard. This study aims to measure the influence of individual characteristics and motivation on applying Principle Based Audit Standards (ISA). This study used an experimental method with posttest only control design. Quantitative data was obtained in interval scale that states performances in applying the Principle Based Audit Standards (ISA). Th

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Бондина, Наталья, Natal'ya Bondina, Игорь Бондин, Igor' Bondin, Юлия Егорова, and Yuliya Egorova. "Regulation and Documentation Internal Audit." Auditor 5, no. 8 (2019): 21–25. http://dx.doi.org/10.12737/article_5d661460d8a326.92065242.

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Th e article presents the results of the analysis of practical issues of regulation of the activities of the internal audit service and increasing the importance of using for draft ing internal audit procedures working documents developed in accordance with the requirements of the International Standards on Auditing.

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Loseva, N. "Topical Issues of Development of Audit Activity in Russia." Auditor 6, no. 9 (2020): 30–34. http://dx.doi.org/10.12737/1998-0701-2020-30-34.

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The article discusses topical issues of the development of audit activities, the quality of audit services, quality assurance, quality management of audit services in the context of the application of international auditing standards.

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Lin, Chan-Jane, Hsiao-Lun Lin, and Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism." Review of Accounting and Finance 13, no. 1 (2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.

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Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards (ISA). The China Securities Regulatory Commission (CSRC) further requires that the financial reports following Chinese accounting standards should be audited by a domestic CPA firm, and the financial reports following ISA should be audited by an a

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Alanezi, Faisal S., Mishari M. Alfaraih, Eyad A. Alrashaid, and Saad S. Albolushi. "Dual/joint auditors and the level of compliance with international financial reporting standards (IFRS‐required disclosure)." Journal of Economic and Administrative Sciences 28, no. 2 (2012): 109–29. http://dx.doi.org/10.1108/10264111211248402.

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PurposeThe purpose of this paper is to examine the use of a dual‐audit/joint‐audit process and the level of compliance with IFRS in listed Kuwaiti financial institutions.Design/methodology/approachAn OLS‐regression model was used to test the relationship among dual‐audit/joint‐audit process and the level of compliance with IFRS‐disclosure. The sample was based on 33 firm observations in 2006.FindingsThe main results reveal that financial institutions audited by dual‐auditors were more compliant with IFRS‐required disclosure than financial institutions audited by joint‐auditors.Research limitat

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Tache, Marta. "Big 4 and audit fees in the context of adopting International Financial Reporting Standards." Proceedings of the International Conference on Applied Statistics 1, no. 1 (2019): 463–72. http://dx.doi.org/10.2478/icas-2019-0040.

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Abstract The main purpose of this article is to determine the impact that Big 4 companies have had after the adoption of IFRS became mandatory and if the level of the fees related to the audit services registered a significant increase. Thus, after a thorough research of the specialized studies, we analyzed the impact of financial reporting according to the International Financial Reporting Standards, determining how the audit fees were influenced and which was the impact of the largest companies targeted in this study. In order to determine the number of companies audited by Big 4, we analyze

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Porto, Marcelo Firpo, Bruno Milanez, Wagner Lopes Soares, and Armando Meyer. "Double Standards and the International Trade of Pesticides: The Brazilian Case." International Journal of Occupational and Environmental Health 16, no. 1 (2010): 24–35. http://dx.doi.org/10.1179/oeh.2010.16.1.24.

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