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Dissertations / Theses on the topic 'External audit'
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1
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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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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Kuldová, Lenka. "Principy a vztahy externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11108.
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The job of an auditor has still been quite a new one in the Czech Republic. It is connected with the transformation of our economy in the late 80s and early 90s. Despite its relatively short history the job's importance is going up. Just the external audit itself can lower the information inequality between the owner and the manager. Internal audit, on the other side, is a means of precaution how to prevent problems or solve them already before their coming into existence. My diploma work aimed at deeper insight into the problems of an auditor's job.
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Kuraliová, Petra. "Interný a externý audit." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-17643.
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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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Hledíková, Renáta. "Nezávislý audit vybrané společnosti - spolupráce externího a interního auditora." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125037.
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This master thesis aims to characterise the role and importance of audit in business. After closer look at the definition of audit itself, the international standards and laws are examined, followed by description of each specific step of audit work. At the end of the theoretical part, the clarification of differences between external and internal audit is made, together with suggestions of possible effects of their cooperation. The main part comes after the theoretical introduction and concludes the execution of audit work in cooperation with the real auditor in the chosen company XZ, a.s. In this practical part of the thesis all the theoretical and methodological knowledge from the previous part are implemented.
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Večeřa, Pavel. "Srovnání postupů interního a externího auditu ve vybrané účetní jednotce." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2018. http://www.nusl.cz/ntk/nusl-383554.
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The diploma thesis focuses on comparasion of internal and external audit procedures in the selected business unit. It specifies differencies between types of audit. The differencies are applied to practical cases in the selected business unit. There are specified benefits resulting from cooperation between internal and external auditors. It contains suggestions for improving internal audit in selected business unit.
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Benešová, Barbora. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-81898.
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The thesis attends to the issue of audit and is divided into two parts. The theoretical part deals with the definition of external (statutory) audit and internal audit and is divided to the chapters of the history, legislation, definition and role. Thereinafter describes a person of auditor, his activities, principles, methods and procedures which auditor uses. The end of the first part is about forensic audits and frauds. The application section includes at first comparison of professions and specifies the same as well as different features. The second part focuses on the relation and cooperation of external and internal auditor.
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Kousalová, Petra. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-72355.
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Vidová, Lucia. "Srovnání externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4589.
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Thesis is focused on comparison of two very successful professions - external and internal audit. It brings shortly view on both professions. It discusses especially review of standards, ethics rules, audit tasks and conditions for admission to profession. Primarily is thesis concentrated on conditions in Czech Republic and on ISA, because audit in Czech Republic starts abide by the International auditor's standards. Fractional part of thesis is even focused on USA standards.
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Špániková, Jana. "Materialita a její role v auditu (externím a interním)." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-197421.
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This thesis analyzes the materiality, as an important part of the audit. The main goal is to show the individual areas of the audit, which the materiality touches and illustrate its impact. The theoretical part describes the history, legislation, terminology and methodology used in the audit with regard to materiality. Thesis also includes a practical example that illustrates the application of materiality on audit unnamed real company.
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Otrusinová, Veronika. "Externí a interní audit - společné a rozdílné rysy." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-74829.
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In the theoretic part are described basic principals and methods of external and internal audit. First is defined the term, second is described historical development, legal regulations and operating techniques of audit. At the end is described output of the audit -- audit report. In the whole theoretic part are mentioned main similarities and differences between external and internal audit. In the application part is made external audit of the concrete company for the year 2009. The data are taken from the annual report of the company. It is followed by description of internal checks, which company does periodically. Last part is audit of financial situation. There are used indexes of financial analysis to evaluate the financial health of the company. Recommendation how to improve current situation are given based on this background.
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Havlová, Lenka. "Vztah externího a interního auditu v bankovnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-85292.
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The aim of this thesis is to describe the theory of external and internal audit and to familiarize with a practical prespective on cooperation between external and internal auditors in banks. Specifically, the cooperation between external and internal auditors was consulted with one of the biggest banks in the Czech Republic. The thesis is divided into theoretical anc practical part. The theoretical part deals with definitions and bacis principles of external and internal audit. Moreover, auditing standards and code of ethics are presented. The practical part is based on the information about professional experience of auditors and is focused on cooperation between external and internal auditors in banks.
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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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Higson, A. W. "An empirical investigation of the external audit process." Thesis, University of Bradford, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.380354.
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Svobodová, Barbora. "Srovnání externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12517.
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This diploma work desribes relation between external and internal audit. The theoretical part includes definitions of audit, types and targets of audit and cooperation between external and internal auditors. The diploma work focuses also on processes of external and internal audit. The last chapter of theoretical part describes the Sarbanes Oxley Act. The practical part narrates the theoretical knowledge on real example. For this part I choose outsourcing company Accenture Services, s.r.o.
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Králová, Jana. "Profesní odpovědnost externích a interních auditorů." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198006.
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The diploma thesis focuses on professions of external and internal auditors. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. In the first part the thesis characterizes auditing activities and the Chamber of Auditors of the Czech Republic. It describes requirements of the profession of external auditor and focuses on his workflows. It also characterizes the internal audit and the Czech Institute of Internal Auditors. The thesis describes requirements of the profession of internal auditor and focuses on his workflows. The main part of the thesis defines the professional liability of the external and internal auditors and separately describes the criminal liability of auditors. The last part of the thesis contains a comparison of the discovered information and it also describes selected practical examples of violation of the professional liability of auditors.
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Zadáková, Veronika. "Externí a interní audit v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193253.
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This thesis deals with external and internal audit in practice. It contains historical evolution and progression of internal and external audit, their functions and goals as well as risks and frauds in audit and its legislation. Significant section of this thesis focuses on working procedures in internal and external audit. These procedures are divided by audits phases. The main goal of this thesis is to transfer theoretical knowledge into practice. In the practical part there is performed fictitious internal and external audit in company Thomas Cook Ltd.
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Kučerová, Ilona. "Audit v oblasti hotelnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360545.
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The diploma thesis deals with the audit of the hotel industry. At the beginning of the thesis is described the characteristics of hotel and tourism development in the Czech Republic. The second chapter deals with external audit and the audit process, the next chapter is focused on internal audit. Subsequently, both audits are compared and basic differences between them are defined. The practical part is focused on analysis of the current situation of audit in the hotel industry. One of the objectives of the analysis is to find out how many hotels in Prague must have audit the financial statements by the auditor. The final part of this chapter provides the data obtained from the questionnaire survey on the topic of internal audit in the hotel industry
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Grodz, Dabrowka. "The regulation of external audit in the UK and US and a proposal for a new audit model." Thesis, Queen Mary, University of London, 2018. http://qmro.qmul.ac.uk/xmlui/handle/123456789/42505.
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This thesis is the study of the role and regulation of the external audit in the UK and US. It argues that the current audit model is fundamentally flawed, which has a negative impact on the quality of financial audits. This research contributes to the debate on external auditing by suggesting a free-standing legal re-conceptualization of the audit model, which aims to improve the quality of audits and reduce opportunity for accounting fraud. The research findings are drawn from qualitative analysis of legal and financial accounting sources. The thesis consists of three main themes. Firstly, it provides a comprehensive analysis of the regulatory framework for auditing by looking at why, how and by whom audit is regulated. Secondly, it analyses numerous flaws inherent in the current audit model. The focus throughout the thesis is on problems relating to auditors' independence, deficiencies in the spheres of legal, professional and social accountability of auditors, and excessive concentration of the audit market. Thirdly, following the analysis of various theoretical and international audit arrangements, the thesis suggests a new audit model. A key function in this model would be played by an external, public body - the Public Auditing Board, which would be in charge of appointment and remuneration of auditors carrying out audits in the public interest. It is submitted that moving audits to the public sector is desirable in order to introduce genuinely autonomous auditors, to provide better quality of audits and to restore public confidence in capital markets.
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Skalská, Daniela. "Externí a interní audit - principy a vztahy." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4097.
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This dissertation explains principle of external and internal audit, their relation and differences between them. It focuses on specifics of internal audit in banking. Working of internal audit department is described in the end of the dissertation on the example of factual financial institution.
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Heringová, Eva. "Nastroje a techniky v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-162394.
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The goal of the thesis is to explain tools and techniques used in the field of audit and compare their use in the context of internal and external audit. The theoretical part states firstly different features of both types of audit, issues of professional ethics and legal framework. Next, tools and methods of external audit are stated, as well as its goals and nature. In the subsequent chapter, the same aspects are explained for internal audit and finally, we discuss the cooperation between and comparison of the two types of audits. The practical section is focused on usage of the techniques in practice and their benefit in the form of practical experience. Real company data are used to demonstrate usage of the described techniques in practice in external and internal audit. In the final chapter, comparison of the results of both audits are stated, i.e. the auditor opinion and internal audit report which include suggestions for improvement in the audited fields.
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Vodičková, Monika. "Postupy externího auditora při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4840.
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This diploma paper is amed on the area of external audit and it's purpose is to present audit profession from theoretical and practical side. The paper is divided into three parts, where the first two parts introduce theoretical background, historical development of audit profession, relation of external and internal audit and the most important legal rules and regulations, which concern the area of audit. Besides this basic information is also mentioned the new bill about auditors, which has to implement European Commission Directive, considerating compulsory audit of final account, into Czech system of law. The third part is practical, and shows how audit works on particular contract.
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Kocíková, Lenka. "Systém auditů ve vybrané společnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193352.
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The thesis is devoted to analyze the system of various types of audit in the selected company. It explains the need to perform regular internal audit in large companies. This thesis includes theoretical preconditions for successful functioning of the audit system in the company and the analysis of a particular system in a large company in the automotive industry. Based on the analysis it suggests measures that lead to more effective performance of activities related to audits and its actual implementation. The aim is to explain the differences between the various types of audits, to analyze the existing system in the selected company and propose a new solution.
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Håkansson, Patricia, and Johansson Annika. "To cooperate with internal auditors or not : is that a dilemma for Swedish external auditors?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12426.
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Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. Design/methodology/approach - This study was realized through a qualitative research method. Semi-structured interviews were conducted with external auditors that have engagements with internal audit functions. All respondents are employed in the Big 4 and are operating in Sweden. Findings - The results of the study show that external auditors tend to use the work of internal auditors when they cooperate. To gain efficiency improvements is the main beneficial aspect the external auditors consider in the cooperation with internal auditors. The findings would suggest that some external auditors may act after self-interest more than others because if they start the cooperation and spend the time to evaluate the internal auditors’ work, they would prefer to use it. This would also indicate that the external auditors’ independence and professionalism can to some extent be compromised because there seems to be an acceptance of a certain degree of lower audit quality when using the work of internal auditors. Originality/value - The use of semi-structured interviews makes it possible to obtain deeper knowledge and complement prior studies concerning cooperation in the audit industry and how the external auditor considers different aspects in a decision-making environment.
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Seay, Emily Renee. "AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS." OpenSIUC, 2016. https://opensiuc.lib.siu.edu/dissertations/1157.
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Audit committee members play a pivotal role in the audit process, specifically, when negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with the audit committee, all significant findings resulting from the completion of the audit including: (i) qualitative aspects of estimates; (ii) uncorrected misstatements; and (iii) disagreements with management (PCAOB 2015). Prior literature suggests an audit committee’s propensity to support the external auditor when dealing with the issues described above (Knapp 1987; DeZoort and Salterio 2001; DeZoort et al. 2003b; DeZoort et al. 2003a). However, these studies do not address how behavioral factors such as a relationship between the external auditors and audit committee members can affect a member’s stance on a proposed audit adjustment. The purpose of this study is to investigate the effect that the relationship between audit committee members and external auditors has on a member’s recommendation for proposed audit adjustments during a management dispute with the external auditor (i.e., whether they side with the external auditors or management). Specifically, this experiment examines the effects of relationships and the mediating effect of external auditor tenure on an audit committee member's judgments through the application of several social cognitive theories: (i) attachment theory; (ii) social judgment theory; (iii) and internal working models. Results indicate that external auditor/audit committee member relationships and auditor tenure significantly influence an audit committee member’s decision making when faced with an auditor/management dispute. Also, auditor tenure (long) does not negatively affect audit quality.
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Murdock, J. Melody. "An external communication audit of the National Tropical Botanical Garden /." Diss., CLICK HERE for online access, 2003. http://contentdm.lib.byu.edu/ETD/image/etd194.pdf.
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Murdock, Jennifer Melody. "An External Communication Audit of the National Tropical Botanical Garden." BYU ScholarsArchive, 2003. https://scholarsarchive.byu.edu/etd/63.
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This study presents the results of an external communication audit of the National Tropical Botanical Garden (NTBG), a congressionally chartered nonprofit organization dedicated to the conservation of tropical plant diversity. Information was gathered during the communication audit through interviews with NTBG's key decision makers, content analyses of NTBG's primary publications, and a questionnaire measuring the public-organization relationship. The audit assesses NTBG's external communication policies, practices, capabilities, and needs in the context of systems theory and external relations strategic planning theories. The findings of the audit identify who NTBG considers its target publics and how well they are reaching certain audiences. The results also indicate in which areas NTBG's current communication system is meeting or not meeting the objectives of the organization. The study concludes with a series of recommendations for how NTBG can improve its external communication system.
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Van, Staden Marianne. "Conceptualising balanced reliance on internal audit work by external auditors." Thesis, University of Pretoria, 2002. http://hdl.handle.net/2263/78501.
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Reliance refers to the incorporation of internal audit work into audit evidence during statutory external audits. Inappropriate reliance undermines audit effectiveness and quality while fair reliance enhances audit efficiency. Reliance is complex, implementation problems are common and academic knowledge gaps prevail. Consequently, the research question of this study is formulated as follows:
How can reliance on internal audit work by external auditors be conceptually explained, considering the reciprocal influences of the roles, interpretations, interests and practices of management, the audit committee and internal and external auditors?
Responding to the research question, the major contribution of this study is the substantive theory of balanced reliance, explaining how management, the audit committee and internal and external auditors overcome disconnect between their reciprocal influences on reliance to achieve mutual agreement that reliance is appropriate and fair, balanced, whatever the reliance decision.
The study is based on the classic grounded theory methodology of Glaser and Strauss (1967) and was implemented in three phases:
Phase 1: Theoretical sampling included 32 interviews. Five key data sets (22 initial and three follow-up interviews) represented five diverse South African listed companies. Each data set comprised data from the key audit stakeholder groups of the company, namely, the chief financial officer, audit committee chair, chief audit executive and external audit engagement partner. A further data set of seven interviews involved other knowledgeable audit professionals. Joint data collection, open coding and analysis identified the main concern − the disconnect between the stakeholder groups’ reciprocal influences on reliance − and the core category (achieving mutual agreement that reliance is appropriate and fair (balanced), whatever the reliance decision.
Phase 2: Joint theoretical sampling, selective and theoretical coding and analysis saturated the substantive categories’ properties and relationships.
Phase 3: Theoretical sorting and writing delimited the substantive categories into theoretical constructs, explaining the substantive theory. Comparisons indicated how the substantive theory broadened and transcended extant knowledge.
The substantive theory of balanced reliance developed in this study explains how the stakeholder groups’ willing reciprocal synchronisation resolves disconnect between the stakeholder groups’ roles, interpretations, interests and practices influencing reliance. This, in turn, renders viable their mutual agreement that reliance is appropriate and fair (balanced), whatever the reliance decision. With reciprocal synchronisation as a foundation, a voluntarily formed team mindset is the predominant mediator of habitual integration and fair alignment of internal and external audit work. These co-variant conditions change stakeholder groups’ mutual agreement from being viable to practicable, as the disconnect between internal and external audits is resolved. Stakeholder groups’ participation in facilitative communication and a strong audit committee’s balancing oversight create the context for sustaining stakeholder groups’ mutual agreement that reliance is appropriate and fair (balanced), whatever the reliance decision.Thesis (PhD)--University of Pretoria, 2020.
Auditing
PhD
Unrestricted
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Marx, B., and D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness." Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.
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Published ArticleThis article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
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Bartoniček, Filip. "Metody a techniky práce v auditu (srovnání externího a interního auditu)." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197864.
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The Master thesis is focused on the definition of internal and external audit. This work is divided into two main parts. The first part is theoretical, which deals with the characteristics of audit, audit risk, explaining methods and procedures for internal and external audit. It also includes ethical assumptions, principles and law requirements for the exercise of the audit profession. The second part is practical, this part deals with the comparison, mutual confrontation between internal and external audit, specifies the same as well as different features between them. Moreover thesis focuses on the practical application of methods during the external audit. Purpose of this thesis is to compare the internal and external audit and applies the methods used in the external audit.
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Ognev, Denis. "Audit bank v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-203733.
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This diploma thesis deals with external audit of banks in Czech Republic. The main objective of this thesis is to describe in detail the techniques, strategy and methods which are used by the external auditor during the engagement and to compare them with those used in internal audit. The main emphasis during the stage of interim audit is put on control of risk management activities. The first part of this diploma thesis is devoted to theoretical issues and legal aspects of audit profession. Specific characteristics of banking institutions audit including major risks and the scope of external auditor's activities are described in the second chapter of the thesis. Third part describes the main stages, used methodology and the process of external audit of banking institutions. Last chapter is devoted to a brief description of the internal auditor's activities in the bank and their comparison with the external audit.
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Vašíčková, Lucie. "Přínosy externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193171.
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The thesis deals with external and internal audit and is mainly focused on the benefits of both audits. The historical evolution, the definition and nature of external and internal audit are gradually introduced in the theoretical part. There are also featured the Czech and international legal regulations of both audits. The relationship between external audit and accounting is described, and then in the case of internal audit, it is the relationship between internal audit and internal control. One entire chapter is devoted to the comparison and partnership of the external and internal audit. In the practical part three companies, which are obliged to do external audit and which have also created an internal audit department, are presented. The attention is paid to the information about both audits that are published in the company annual reports. The benefits of external and internal audit are described from the perspective of the company and the users of audit results.
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Tecáková, Andrea. "Využitie dátovej analýzy v internom a externom audite." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-261782.
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Data Analytics is one of the fast-developing applications of IT in organizations worldwide. This Master's thesis examines data analytics in the context of internal and external audit. Principal aim of the thesis is to identify the opportunities for data analytics application in both audit disciplines. Secondary goal is to design a data-analytical procedure, apply it to actual business data and thus demonstrate the benefits of employing data analytics. The thesis builds on a summary of theoretical sources of the relevant area, followed by a survey conducted by the author. The survey maps current state of data analytics usage in both internal and external audit in the Czech Republic. The added value of this thesis is, apart from the identification of audit areas in which it is beneficial to use data analytics, the design of an analytical procedure and its application. Another benefit is the survey revealing current state of the art and the insights of interviewed auditors, pointing to both benefits and problems of data analytics application to the performance of the audit profession.
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Dopitová, Šárka. "Očekávání veřejnosti (expactation gap) ve vztahu k externímu auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125160.
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The thesis deals with the public expectations in relation to external audit and especially the difference of these expectations from how auditors themselves percieve their role (so called expectation gap). First, it briefly outlines the origin, development and the role of external audit. The following chapters describe how the non-professional public understands audit, what are the causes of unreasonable expectations and to which areas they are most often related. Finally, the consequences arising from the existence of unreasonable expectations (or expectation gap) are reviewed and ways how to eliminate or at least reduce these expectations (expectation gap) are discussed.
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Ágošton, Peter. "Externý audit komerčných bánk v ČR." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193329.
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This master thesis deals with the area of commercial bank's external audit in the Czech Republic. Its main goal is to highlight the different techniques and specific procedures which are used during statutory audit of commercial bank. Another goal of this master thesis is to investigate of a linear dependence between count of changes of auditors and selected commercial bank's performance indicators. In the first part we could find a general framework of the external audit with emphasis on legal aspects. The second part describes differences between bank and non-banking institution. The third part of this master thesis deals with a description of audit phases with emphasis on the interim audit phase at which the author of this master thesis was a part of audit providing team. The final part investigates the linear dependence between count of changes of auditors and selected commercial bank's performance indicators.
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Laurová, Ilona. "Externí a interní audit v podmínkách České republiky." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75952.
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The goal of this thesis is to describe both of the types of audit in their historical context, show their legal regulation, and explain each step of the audit process. The last chapter compares both of the professions and focuses on their possible cooperation. First from the theoretical point of view with references to the ISA and then analyses the situation among Czech auditors.
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Stoklásková, Martina. "Role interního auditu při řízení operačního rizika." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-124881.
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The thesis focuses on the operational risk, its identification, measurement and regulatory requirements associated with it. It defines what is the role of internal audit, departments that perform its function and relationship to the organizational structure of the company. Similarly, it is depict the relationship between internal and external audit. These facts are set in the context of operational risk. In the form of comparison are confronted four major banking institutions operating on the Czech market. The aim is to find out how banks manage operational risk, what tools are used for the quantification and how the whole process involve internal audit services and, finally, how they deal with regulatory requirements on capital.
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???????, ? ?, and N. O. Shkabrii. "????? ???????? ? ????????? ??????? ?? ????????? ???????-???????" Thesis, ????, 2016. http://eztuir.ztu.edu.ua/123456789/3675.
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?????????? ?? ???????? ????????? ??????? ????????? ??????????? ???? ?? ????????????? 08.00.09 ? ?????????????? ?????, ?????? ?? ????? (?? ?????? ??????????? ??????????). ? ???????????? ????????? ????????????? ??????????? ???????????? ?????? ? ????? ???????, ???????, 2016.
???????????? ?????? ?????????? ???????????? ????????????? ?? ???????? ???????????? ? ????????????? ??????????? ? ??????????? ???????????? ?????? ???????? ? ????????? ??????? ?? ????????? ???????-??????? ?? ????????????.
? ?????? ?????????????? ???????????? ???????? ? ????????? ??????? ?? ????????? ???????-??????? ?? ???????????? ??????? ??????. ???????? ????????? ?????????? ??????????? ????????? ????????? ??? ????????? ???????? ? ??????? ????????? ??????? ?? ????????? ???????-???????. ???????????? ????? ????????? ???????????? ? ??????????? ??????, ?? ?????????????-???????? ??????, ?? ?????? ????? ???????????? ???????????? ?????? ????????? ? ??????? ??????????? ??????????? ???? ?????? ????????? ???????-??????? ??????? ??? ???????????? ???????? ????????? ???????????? ????????. ?? ?????? ????????????? ??????? ?????????? ?? ????????? ????? ???????? ? ????????? ??????? ?? ????????? ???????-??????? ???????? ???????? ? ????????? ??????, ???????????? ??????? ???????????? ??????????? ???????????? ?????? ??? ?????? ??????????? ??????. ???????????? ??????????? ?? ??????? ?????????? ??????-?????????? ????????????, ???? ????????? ? ??????????? ?????? ??? ????? ?????????? ??????????? ?????? ???????? ? ????????? ??????? ?? ????????? ???????-???????. ???????????? ?????? ??????????? ???????????? ???????? ?????? ???????? ? ????????? ??????? ?? ????????? ???????-???????.Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 ? Accounting, Analysis and Auditing (by the types of economic activity). ? Zhytomyr State Technological University of Ministry of education and science of Ukraine, Zhytomyr, 2016. The Thesis is dedicated to the theoretical substantiation and elaboration of recommendations on improvement of the process and methodological support of audit of the transactions on stock purchase pursuant to the Sales and Purchase Agreement at the enterprise. The Thesis has identified the business transactions on stock purchase pursuant to the Sales and Purchase Agreement and specified the audited items. The subject matter of the structural parts of the provision on agreement policy in the part of stock purchase pursuant to the Sales and Purchase Agreement has been specified. The structure of the entities of internal and external audit and its legal form have been demonstrated that allowed to substantiate auditors' informational requests in the system of economic communications concerning the content of the Agreements on Sale and Purchase of the stock in order to provide efficiency of further audit procedures. The tasks and procedures of audit and order of use of internal audit results for external audit have been specified on the basis of specification of the meaning of internal and external audit transactions on stock purchase pursuant to the Sales and Purchase Agreement. The reasonability and test directions of business environment of an enterprise, its record and monitoring systems have been substantiated for the purposes of external audit planning of the transactions on stock purchase pursuant to the Sales and Purchase Agreement. The model for methodological support of audit procedures of the transactions on stock purchase pursuant to the Sales and Purchase Agreement has been improved.
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Morrone, Ericka Pardini. "Contribuições da auditoria ambiental para a comunicação do desempenho de empresas com certificação FSC : análise das não conformidades evidenciadas no resumo público de auditoria." Universidade de São Paulo, 2016. http://www.teses.usp.br/teses/disponiveis/100/100136/tde-20042016-184147/.
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O trabalho teve como objetivo analisar como as empresas comunicam ao público externo, por meio do resumo público de auditoria, suas dificuldades (representadas pelas não conformidades) para atender aos requisitos socioambientais da certificação FSC. Foi considerada a influência da configuração da auditoria na comunicação às partes externas. Foram coletados dados secundários de 95 resumos públicos das auditorias executadas entre 2010 e 2015, analisados pela técnica da análise de conteúdo com o intuito de identificar as principais áreas temáticas as quais as não conformidades evidenciadas se referiam, sendo mapeado um total de onze áreas temáticas. Com base em análise estatística descritiva (testes de Kruskal Wallis e Chi quadrado) buscou-se identificar as relações entre as características das auditorias definidas (Tamanho da equipe auditora, Diversidade na formação da equipe, Tempo de auditoria, Empresa certificadora e Evento de auditoria) e as áreas temáticas identificadas. Atendimento à legislação do trabalho; Plano de manejo; Qualidade do monitoramento do sistema; e Comunicação e relacionamento com o público foram as áreas temáticas com maior quantidade de não conformidades. Identificou-se que, com exceção de casos específicos, não há relações significativas entre as características das auditorias e a comunicação de não conformidades. No entanto, isso não quer dizer que a maneira como a auditoria ocorre não influencie a qualidade dos resultados obtidos, pois há outros fatores, como a qualidade e veracidade das não conformidades apontadas, a ser considerados. Os relatórios públicos de auditoria representam um avanço na comunicação dos resultados socioambientais obtidos, que convergem com a necessidade de transparência da certificação. Entretanto, há de se evoluir na busca da divulgação de resultados de maneira mais clara e organizada e na relação com comunidades do entorno dos empreendimentos florestaisThe study aimed to analyze how companies communicate to the public through the public summary of audit their difficulties (represented by the non-conformities) to meet the environmental requirements of FSC certification. The influence of the configuration of the audit was considered on the results obtained in the process, results these communicated to external parties. We collected secondary data from 95 public summaries carried out between 2010 and 2015, analyzed by the content analysis technique in order to identify the main thematic areas which non-conformities referred, and mapped a total of eleven thematic areas. Based on descriptive statistical analysis (Kruskal Wallis test and Chi square) sought to identify the relationship between the characteristics of the audits defined (Size of the audit team, Diversity in the training of staff, Audit time, Certifying company and Audit event) and thematic areas identified. The Compliance with labor legislation; Management plan; Quality of system monitoring; Communication and relationship with the public were the thematic areas with the highest number of non-conformities. It was found that, except for specific cases, there is no significant relationship between the characteristics of the audits and the disclosure of non-conformities. However, this does not mean that the way the audit happen not influence the quality of the results, as there are other factors such as the quality and truthfulness of non-compliances identified to be considered. Public reports represent a breakthrough in communication of socioenvironmental results obtained, converging with the need for transparency in the certification. However, is necessary to evolve in pursuit of disseminating results in a more clear and organized way and at the relation with the communities that surrounding enterprise
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Ersoy, Yasemin. "An evaluation of the role of external auditing in the accountability of co-operatives in Turkey." Thesis, Cardiff University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.251527.
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Korbášová, Věra. "Externí a interní audit." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4853.
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Dissertation includes problems of internal and external audit. The goal of this work is on the basis teoretical knowledge and information got from experience, to do internal and external audit of fulfilment by drawings of financial subvence. The result of both made audits is final report.Work is composed from three parts, first part- theoretical-describes progress of internal audit, its essence and definitions, regulation frame, which characteristics ought to fulfil an internal auditor, then running of audit, including requirements, respectively formal as well as objective, for the final report of made audit.Second part-also theoretical-describes external audit, respectively in anologous structure as internal audit.Third part-analytical- includes make of both audits, respectively in context of rendered financial subvene of public service subject ,concretely to community Skály.Within an analytical part is processed contract, agenda of both audits, including final reports of made audit.At the close of this part is made comparison of both audits.
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Ahmi, Aidi. "Adoption of generalised audit software (GAS) by external auditors in the UK." Thesis, Brunel University, 2012. http://bura.brunel.ac.uk/handle/2438/7357.
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This research is motivated by the interest in understanding the usage of the Generalised Audit Software (GAS) by external auditors within public accounting firms. GAS is a tool used by auditors to automate various audit tasks. It helps auditors to analyse accounting data electronically where it is quite impossible to do so manually. GAS is claimed to be the most influential Computer Assisted Audit Tools and Technique (CAATTs) that can facilitate the audit objective. However, research has found that there is little evidence that auditors have extensively adopted GAS. Even greater benefits have been promoted since the existence of GAS, but auditors do not really seem to be interested in this tool. Most previous studies have focused on either internal auditors, large accounting firms, other countries or merely adopters of GAS. However, there is little evidence that the study of GAS has been conducted on external auditors, especially in small and medium sized accounting firms in the United Kingdom (UK). This study helps to fill this gap by exploring the use of GAS among them, and covers both adopters and non-adopters of GAS. Through an online survey using both close and open-ended questions, this issue has been investigated among registered statutory auditors. The primary aim of this study is to explore the current usage of GAS and to understand the factors that influence the use of GAS as well as the perceptions and expectations of using GAS. The views are gathered from both auditors who are already implementing GAS and those who are not using GAS. A framework was developed to identify a range of relevant factors which are important when considering the application of GAS. Responses from 205 statutory auditors across the UK were then mapped against the framework. Of the 14 variables used to test the factors that influence the use of GAS, only six of them are found to be significant from logistic regression analysis. These are firm size, experience of auditors in computerised auditing, organisational influence, client factor, audit engagement allocation and perceived usefulness. The findings show that the utilisations of GAS is unusually low among audit firms in the UK. Almost 73% of external auditors make no use of GAS, due to the limited perceived benefit of using GAS for auditing small clients. While some respondents recognised the advantages of GAS, they were put off by what they believed to be high implementation costs; the significant learning curve and adoption process; and lack of ease of use. Some auditors expressed their awareness of GAS, but most of them showed a preference for using traditional auditing methods instead. A few problems have also been identified in causing the limitation of GAS usage. This study contributes to the literature on suggestions to improve the use of GAS that can be used by small and medium sized public accounting firm, which is lacking in existing research related to this group. In sum, this study has deepened current understanding of the GAS usage among small and medium sized audit firms in the UK, and has provided useful insights for audit professionals, software developers, vendors, standards setters, academicians and researchers. This study has also opened up the possibilities for further study on GAS or related areas either in the UK or other places in the world.
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Rančáková, Lucie. "Postupy externího auditu s důrazem na využití práce dalších odborníků." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15936.
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The thesis is focused on process of external auditing with emphasis on the use of the work of other professionals. At the beginning it introduces the definition of external audit, historical development of auditing process, its objectives and legislation to the readers. Next item of the thesis is a comparison of the external audit with internal audit and specification of their relationship. The main part of the work is related to auditing process with emphasis on the use of the work of other professionals, which is illustrated on a fictional company called "Tipni si a vyhraj".
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Yatim, Puan. "Internal governance, structures, board ethnicity, and external audit fees of Malaysian listed firms /." [St. Lucia, Qld.], 2006. http://www.library.uq.edu.au/pdfserve.php?image=thesisabs/absthe19343.pdf.
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Fallatah, Rasha Abdulrahman. "Factors affecting external audit quality : the case of listed companies in Saudi Arabia." Thesis, University of Southampton, 2017. https://eprints.soton.ac.uk/414600/.
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This study explores the factors affecting external audit quality in non-financial listed companies in Saudi Arabia (SA). In particular, it provides new insights by using an integrated research design framework. The study seeks to: (i) investigate the relationship between external audit quality and certain corporate governance characteristics in SA, namely, boards of directors, audit committees, and internal auditors, and (ii) find strategies that can be undertaken to enhance external audit quality in SA. Agency theory predicts that external auditors and corporate governance play a vital role in enhancing external audit quality. Ordinal Logistic regression was used to investigate the association between the variables. Semi-structured interviews and a questionnaire survey were implemented to attain a deeper understanding of the phenomena. To achieve the research goals, the researcher investigated the perceptions of boards of directors, audit committees, and internal auditors regarding external audit quality, using questionnaires, while the perceptions of external auditors were investigated by using interviews. Moreover, the ordinal logistic regression models were examined to test the hypotheses using a set of questionnaires. The decision to employ a mixed-methods research design was motivated by the recent calls for, and relative lack of, mixed-methods approaches in external audit quality research in general. Efforts were made to achieve integration between the two different research designs by applying the Convergent Parallel Design suggested by Creswell and Clark (2011). The researcher collected and analysed both quantitative (survey) and qualitative (interview) data separately, at the same time, and then combined the findings of the two approaches, which was achieved by merging the data and then comparing and contrasting the two sets of data and the results. The findings of the study showed that audit practice in SA was experiencing difficulties, because of the auditors’ lack of competence, their lack of training, lack of expertise and specialisation, lack of independence, and the length of tenure of the audit, all of which affected external audit quality. Regarding audit committees, there was a lack of knowledge and a lack of awareness of members’ responsibilities, a little time was taken to attend meetings and a lack of financial expertise. The findings relating to boards of directors showed that there were infrequent meetings, a lack of requesting speedy financial statements, and a low existence of personal relationships. With regard to internal auditors, the findings showed that there was a lack of education, and of independence. Additionally, corporate governance mechanisms in SA suffered from the absence of detailed regulations, non-implementation of the regulations, and a lack of control by regulators. Finally, the findings obtained from this study led to some suggestions to enhance the level of external audit quality and corporate governance practices in SA.
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Silva, Elton Roberto da. "The challenges faced by the external audit industry in Brazil: an exploratory study." reponame:Repositório Institucional do FGV, 2015. http://hdl.handle.net/10438/14957.
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The auditing role in the contemporaneous business environment, and increasing interest in and demand for governance and transparency, has become an element even more important to the society, as a whole, in order to build solid basis to the development of businesses and generation of wealth through technical knowledge, independence, transparency, credibility, and ethics. Nevertheless, the external financial audit industry in the world and also particularly in Brazil has faced several challenges which threaten its success and evolution. In this sense, since the external audit industry in Brazil has been immersed in a deep crisis with features that are explored through this study, allow me to create an analogy over this study saying that the external financial audit industry is like a sick person with a chronic disease, but the disease has not yet been diagnosed and the person has been dealing with the isolated symptoms. This person, the external audit industry, has struggled with this disease for many years and it is getting worse. It is fundamental to highlight that the challenges faced by the external audit industry in Brazil, ultimately, have not harmed the industry only, but they also materialize themselves as chronic issues for the corporate governance and the capital markets since they harm every interested party. In my point of view, the hardest affected are the investors or shareholders whose interest the independent auditor’s work seeks to preserve. Therefore, the purpose of this study is to have a picture of the challenges faced by the external audit industry in Brazil and understand those challenges as a requirement to analyze the potential alternatives to solve them or, analogically, to diagnose this disease. The research purpose is to map and identify the challenges faced by the external audit industry in Brazil based on the understanding of professionals seasoned in the area. Those challenges are mapped and understood through a methodological approach, a questionnaire answered by auditors with experience in the Brazilian auditing market. The challenges were preliminarily listed based on over 16 years of experience of the author in the area of auditing and financial and accounting services, discussions and interviews about the topic with seasoned professionals, and analyses of pieces of news, publications and academic studies. The questionnaire was used in order to validate the challenges, observations, perspectives, and perceptions gathered through those resources. Despite of the fact that the study is highly relevant, it was not found, through my research, other analyses on this topic with a similar approach which is intended by this study. It looks like the external audit industry in Brazil has walked through these new age dealing with problems on a daily basis and the real challenges of the industry may be concealed by the economic conditions in Brazil and other explanations. As in any problematic scenario, in which a critical analysis is needed, having an accurate picture and understanding of the challenges is a crucial step to start exploring alternatives to address them.
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Jindřichová, Monika. "Podstata, provázanost a rozdíly externího a interního auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198007.
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The goal of this diploma thesis, which is related to the nature, interconnections and differences of external and internal audit, is to bring interested persons closer to the reason for inception of external and internal audit and to define their position and importance in 21st century. Approximation of both audit's contents and going, with regard to their goals, is naturally also a part of work. A piece of work is particularly devoted to external and internal auditor's personality and thus to personal and professional demands for such profession. Not forgotten is the legal adaptation of both audits and it is explain, which audit is under more strict adaptation and why. In the thesis conclusion is located an external-internal auditor comparison summary, together with practical part with examples, that are helpful for better understanding risks of auditor profession and with such disciplines and why internal audit is confused with them.
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Malke, Zelga. "System for dose audit for external radiation therapy based on EPR dosimetry with Lithium Formate." Thesis, Stockholms universitet, Fysikum, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-45976.
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Radiation therapy is an important method to treat cancer with the aim to deliver as high doses as reasonably achievable to the tumor while protecting the surrounding healthy tissue and organs at risk, OARs. Therefore, it is essential to have high accuracy in the dose delivered clinically and quality assurances are required. In the meantime, radiation therapy techniques are becoming more advanced and complex, introducing a significant risk of random and systematic errors that needs to be investigated. Hence, the need of independent dose verifications has increased. The purpose of the present work is to design and create a mailed audit system for external evaluation of the dose to water in relevant points in a phantom, including influences from the whole treatment chain, from computed tomography, CT, scanning, to contouring of structures, treatment planning and treatment delivery. The measurements were performed using an anthropomorphic Polymethyl methacrylate, PMMA, phantom designed to be relevant for the head-and-neck region containing inserts corresponding to tumour, salivary glands and medulla made of PMMA and that are easily distinguishable from the surroundings for contouring. Inhomogeneities of both Teflon, corresponding to the spinal cord, and air were also included. Pellet shaped electron paramagnetic resonance, EPR, dosimeters made of lithium formate with a diameter of 4.5 mm and height of 5 mm were made for the measurements. The dosimeters can be placed in various positions in the different structures of the phantom using PMMA tubes and can be analyzed using a spectrometer. In order to test the precision and accuracy of the EPR dosimetry method, measurements with three blind tests were performed simultaneously with an ionization chamber for comparison of absorbed doses. For the audit measurement, the audit phantom was CT scanned twice both with a Siemens CT scan and GE (General Electric)) CT scan for comparison of Hounsfield Units, HU, and dose distributions. The target and the OARs were contoured in the treatment planning system, TPS, (Varian, Eclipse) and a dynamic Intensity modulated radiation therapy, IMRT, treatment plan was created. The treatment plan consisted of seven coplanar 6 MV fields giving the target a dose of 5 Gy delivered with a Varian, Clinac iX accelerator. The absorbed doses to water were determined in seven locations: three points in the target, one in each parotis, one in the medulla and one in the air cavity. The absorbed doses were determined using the signal from the EPR dosimeters and were compared to the planned doses. Also, the measured and reconstructed volumes of the structures were compared. The blind tests doses obtained from the EPR dosimeters agreed with the results obtained from the ionization chamber within 1% and are well below the calculated uncertainties (1 SD) in the EPR measurements. The absorbed doses and the dose distributions were not affected by any spread in HU and the absorbed doses had an agreement within 0.5% in comparison between the Siemens and GE CT studies. The determined doses agreed with planned doses within 4% for all the structures except the air cavity. This deviation is not covered by the calculated standard uncertainty. However, the deviation does fall within two standard deviations, corresponding to a confidence interval of 95%. Also the measured and planned volumes had an agreement within 2.5% for smaller structures and within 5% for larger structures. Repeating the whole measurement chain with other dosimeter batches is required using two or three dosimeters in each measurement point for higher precision. A conclusion can be made that this work showed promising initial results for an audit system for evaluation of the dose to water in relevant points in a phantom, including influences from the whole treatment chain.
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Скорба, Олег Анатолійович, Олег Анатольевич Скорба, and Oleh Anatoliiovych Skorba. "Історія становлення аудиту в банках." Thesis, Українська академія банківської справи Національного банку України, 2007. http://essuir.sumdu.edu.ua/handle/123456789/61669.
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