Relevant bibliographies by topics / Financial auditing

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Financial auditing'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 April 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Financial auditing.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "Financial auditing"

1

Le Guyader, Louis P. "Auditing financial instruments." Journal of Corporate Accounting & Finance 23, no. 6 (August 20, 2012): 49–59. http://dx.doi.org/10.1002/jcaf.21798.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Khalid Al-Bakoaa, Abdul Rahman, and Safwan O. Hasoon. "Design Expert System for Auditing Financial Accounts." Technium Business and Management 2, no. 1 (March 2, 2022): 45–53. http://dx.doi.org/10.47577/business.v2i1.6141.

Full text
Abstract:
This paper presents an account audition system based on (Expert System), an artificial intelligence technique. This paper presents an account audition system based on (Expert System), an artificial intelligence technique. Since the limited studies dealt with using artificial intelligence in a general and expert system in auditing accounts in Iraq (within the researcher's knowledge limits), the researcher tried to tackle these two subjects in his current study to apply them in reality. The expert system that is designed within rules and facts of knowledge base analyzes, audits, and extracts data from financial tables within accounting distributions consist included such as names of accounts and their numbers whose values are represented within cost centers represented by certain symbolic numbers that differ from one institution to another and obtaining the required results by using an applicable knowledge base. The Proposed system approach offers a practical method of auditing and distributing the required data by using the expert systems manually by many auditors. Using the expert system led to lessening time and effort taken to make audits and the accuracy of obtaining results.
APA, Harvard, Vancouver, ISO, and other styles
3

Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (March 1, 2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

Full text
Abstract:
The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.
APA, Harvard, Vancouver, ISO, and other styles
4

POWER, MICHAEL. "THE POLITICS OF FINANCIAL AUDITING." Political Quarterly 64, no. 3 (July 1993): 272–84. http://dx.doi.org/10.1111/j.1467-923x.1993.tb00344.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Al Hanini, Eman Ahmad. "Does the Environmental Internal Audit Impact the Achieving of Sustainable Development in Industrial Companies Listed on the Amman Stock Exchange?" International Journal of Financial Research 12, no. 3 (January 21, 2021): 220. http://dx.doi.org/10.5430/ijfr.v12n3p220.

Full text
Abstract:
This study aimed to determine the impact of environmental internal auditing with its dimensions represented by (compliance auditing, auditing environmental management systems, and auditing environmental financial statements) in achieving sustainable development in industrial companies listed on the Amman Stock Exchange. To achieve the aim of the study, a questionnaire was designed as a data collection tool for the study and distributed among 154 respondents namely: internal auditors, financial managers, and employees working in the financial departments in these companies. After conducting the necessary statistical analysis using SPSS, a statistical impact was reached at the significance level of α ≤ 0.05 for environmental internal auditing with its dimensions represented by (auditing compliance, auditing environmental management systems, and auditing environmental financial statements) in achieving sustainable development in industrial companies listed on the Amman Stock Exchange. The study suggests that industrial companies must provide appropriate environmental internal audit tools, including providing internal auditors with knowledge of environmental factors that have a fundamental impact on financial statements and understanding of environmental legislation and laws. The findings clarified the importance of training internal auditors on the stages of environmental internal auditing and skills in assessing environmental risks and obligations.
APA, Harvard, Vancouver, ISO, and other styles
6

Owolabi, Sunday A., and Michael O. Oladiran Ajala. "Auditing Concepts and Stakeholders’ Expectations." Indian-Pacific Journal of Accounting and Finance 4, no. 2 (April 1, 2020): 46–60. http://dx.doi.org/10.52962/ipjaf.2020.4.2.105.

Full text
Abstract:
The mixed reactions occasioned by disappointing top-level financial reporting failures has not dampened the unsettling loss of confidence of key players and other financial statement users on the relevance of audit and financial statements in making the right investment decisions. There is a contemporary debate trying to resolve mixed feelings and misplaced perceptions of auditing concepts in filing widened expectation gaps of auditor’s expression of opinion. Contributing to the argument involves a detailed review of auditing concepts and broadening the understanding and educating the stakeholders on the essence of auditing. In this consideration, the study employed an exploratory research approach, reviewed related materials, journals, and periodicals in the field of auditing and financial accounting. The outcome of the review showed that Auditing concepts are specific and inclusive. Auditors are guided by these concepts and standards set out by the international standards on auditing. While these concepts are valid, there are divergences and misconceptions of what stakeholders expect from the audited financial statements. The study recommended that stakeholders require audit education and understand the essence of auditors’ reporting dilemma of regulated auditing guidelines or go beyond the auditing standards to please the stakeholders’ expectations.
APA, Harvard, Vancouver, ISO, and other styles
7

Blessing, Linda, and Bernard Jump. "Governmental Accounting, Auditing and Financial Reporting." Public Budgeting & Finance 9, no. 2 (January 1989): 104–7. http://dx.doi.org/10.1111/1540-5850.00822.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Shan, Yuan George, and Indrit Troshani. "Does Xbrl Benefit Financial Statement Auditing?" Journal of Computer Information Systems 54, no. 4 (June 2014): 11–21. http://dx.doi.org/10.1080/08874417.2014.11645718.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

LUBENCHENKO, О. "Organization and Methodological Support of Financial Monitoring in an Auditing Firm: New Requirements." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (December 22, 2020): 55–69. http://dx.doi.org/10.31767/nasoa.3-2020.06.

Full text
Abstract:
The requirements to implementation of financial monitoring by auditing entities, as specified by the Law of Ukraine “On prevention and counteraction to legalization (laundering) of proceeds from crime, financing of terrorism and financing of proliferation of weapons of mass destruction” from 06.12.2019 No 361-ІХ, enforced on 28.04.2020, are analyzed. The existence of unclear interpretations of some notions in the this Law of Ukraine or heavy financial sanctions that may be imposed on auditing entities call for elaboration and introduction of internal firm documents concerned with financial monitoring. While in the previous edition of the above Law of Ukraine the features of financial monitoring organization were specified for auditing entities in case of rendering certain categories of services to a client (realty transactions; asset management; raising funds to establish legal entities, support to their operation and management, buying and selling of corporate rights), they are not found in the updated edition of this Law of Ukraine. Therefore, auditing entities need to rely upon general norms of the Law of Ukraine in organizing financial monitoring. A series of administrative documents were elaborated for this purpose: the order on assignment of a person responsible for carrying out financial monitoring; the conclusion of business character test for the candidate on the position of the responsible person, the Rules for financial monitoring of an auditing entity, and the monthly fact sheet of the responsible person about the results of carried out measures on financial monitoring. The developed Rules of financial monitoring cover all the regulatory requirements for the implementation of financial monitoring, with the possibility of making change in case of need. The Rules must be informed to the staff of an auditing entity, engaged in rendering auditing and non-auditing services, through the involvement in internal training on financial monitoring issues. Apart from the Rules, it is proposed to supplement the working documents supporting the financial monitoring procedures by the following sections: (i) “Documentary support to financial monitoring of auditing entities”; (ii) “Personnel and personnel training on financial monitoring issues”; (iii) “Documentary support to interactions with the State Service of Financial Monitoring of Ukraine, ministries and administrative departments”, which are supposed to help auditing entities to fully observe the regulatory requirements and avoid heavy financial sanctions on the part of controlling and regulatory bodies.
APA, Harvard, Vancouver, ISO, and other styles
10

Kaspina, R. G., and N. O. Samoilova. "Audit of Non-financial Information." Accounting. Analysis. Auditing 7, no. 4 (August 26, 2020): 71–80. http://dx.doi.org/10.26794/2408-9303-2020-7-4-71-80.

Full text
Abstract:
The article is devoted to the practical implementation of auditing tasks in relation to non-financial information in Russia. The increased need to develop this area of auditing services is related to both the increased interest of users in the nonfinancial information in itself, and the need to improve its reliability. The methodological base of the research includes a set of scientific techniques and research methods such as theoretical analysis of the literature on the research problem, analysis of regulatory sources, a method of comparison, as well as the use of practical experience in providing auditing services in relation to non-financial information. The study of current trends in the publication and certification of nonfinancial statements in Russia and abroad, considers the main approaches to the definition of “non-financial audit” and the most widespread methodological approaches to its implementation, as well as reviews the practice of performing tasks to confirm non-financial information and identifies the main problems of their implementation. The theoretical and practical significance of the research is to justify the need to develop tools for providing auditing services in relation to non-financial information, as well as the proposed solutions to the identified problems of practical implementation of tasks.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "Financial auditing"

1

Mahieux, Lucas. "Essays in Financial Accounting and Auditing." Thesis, Toulouse 1, 2018. http://www.theses.fr/2018TOU10027/document.

Full text
Abstract:
Cette thèse de doctorat porte sur le reporting financier. L'objectif principal du premier chapitre est de comprendre le rôle de la comptabilité à la juste valeur, en tenant compte de la possibilité pour les banques d'utiliser leur information privée (reporting de niveau 3) pour calculer les justes valeurs. À savoir, j'analyse un modèle de réglementation prudentielle pour faire la lumière sur les incitations des banques à utiliser les rapports de niveau 3. J'introduis des mesures comptables en tant qu'intrants primaires dans les exigences de fonds propres établies par un organisme de réglementation afin de répartir efficacement les droits de contrôle au sein d'une banque et de fournir une discipline de gestion. Mon analyse des externalités de reporting de niveau 3 met en évidence un arbitrage intéressant entre la transparence et la stabilité financière. D'une part, les rapports de niveau 3 réduisent la capacité des parties prenantes d'une banque à extraire des informations des états financiers de banques similaires. D'un autre côté, les rapports de niveau 3 réduisent le risque systémique causé par la comptabilisation à la valeur de marché. En outre, la manipulation rend le signalement de niveau 3 moins souhaitable, ce qui peut à son tour augmenter le risque systémique. Le deuxième chapitre de cette thèse est co-écrit avec Jeremy Bertomeu de l'Université de Californie à San Diego et Haresh Sapra de l'Université de Chicago. Dans ce chapitre, nous abordons la question du système optimal de provisionnement des pertes sur prêts pour les banques. En particulier, nous développons d'abord un cadre pour étudier comment la mesure comptable et la réglementation prudentielle interagissent pour affecter les incitations d'une banque à obtenir un crédit. Notre résultat principal est que le système de mesure comptable et l'effet de levier bancaire sont des outils politiques qui devraient être utilisés en parallèle, générant plus de valeur que les systèmes reposant soit sur la réglementation comptable, soit sur la réglementation prudentielle. Ensuite, nous utilisons nos résultats pour faire la lumière sur le débat actuel sur le modèle approprié de provisionnement des pertes sur prêts pour les banques. Nous montrons que si les banques prennent des risques excessifs dans le cadre d'un modèle de pertes encourues, un modèle de pertes attendues peut entraîner des liquidations excessives. Le troisième chapitre de cette thèse s'éloigne des rapports financiers pour les banques afin de se concentrer sur l'analyse des incitations des auditeurs à fournir une qualité d'audit élevée. En particulier, j'essaie de comprendre l'impact de la fourniture de services autres que d'audit (NAS) sur les incitations des sociétés d'audit, afin de conclure sur la meilleure façon de réguler cette industrie. Je crois qu'une meilleure compréhension des incitations des auditeurs est nécessaire pour concevoir de meilleures réglementations. À cette fin, je développe un cadre qui fournit de nouvelles perspectives sur les effets incitatifs des NAS sur les auditeurs. Je montre qu'il peut être optimal pour les investisseurs d'une entreprise cliente de laisser l'auditeur externe fournir des NAS en raison d'une externalité d'incitation. En effet, la possibilité de fournir des NAS en cas de détection d'anomalies financières augmente les incitations de l'auditeur à exercer un effort d'audit. Cependant, en dépit de cette externalité positive, la fourniture de NAS peut diminuer la qualité perçue de l'audit, ce qui peut à son tour rendre la fourniture de NAS par les auditeurs indésirables. Ainsi, mon analyse révèle un arbitrage intéressant pour les régulateurs entre l'effet d'incitation positif et la diminution de la qualité de l'audit. L'élimination de la restriction actuelle sur les honoraires d'audit conditionnels peut compenser cette baisse ex post de la qualité de l'audit tout en préservant les incitations ex ante
This thesis focuses on financial reporting. The main objective of the first chapter is to understand the role of fair value accounting, taking into account the possibility for banks to use their private information (Level 3 reporting) to compute fair values. Namely, I analyze a model of prudential regulation to shed some light on banks' incentives to use Level 3 reporting. I bring in accounting measures as the primary inputs into capital requirements set by a regulator to efficiently allocate control rights within a bank and to provide managerial discipline. My analysis of the Level 3 reporting externalities highlights an interesting tradeoff between transparency and financial stability. On the one hand, Level 3 reporting reduces the ability for a bank's stakeholders to extract information from financial statements of similar banks. On the other hand, Level 3 reporting decreases systemic risk caused by mark-to-market accounting. Further, manipulation makes Level 3 reporting less desirable, which may in turn increase systemic risk. I believe that the framework of this chapter offers other opportunities to study the real-effects of fair value accounting that have not yet been explored. The second chapter of this thesis is co-authored with Jeremy Bertomeu of the University of California San Diego and Haresh Sapra of the University of Chicago. In this chapter, we tackle the question of the optimal loan loss provisioning system for banks. In particular, we develop first a framework to study how accounting measurement and prudential regulation interact to affect a bank's incentives to originate credit. Our main result is that the accounting measurement system and bank leverage are policy tools that should be used in tandem, generating more value than systems that rely either on accounting regulation or on prudential regulation. Then, we use our results to shed some light on the current debate on the appropriate loan loss provisioning model for banks. We show that while banks engage in excessive risk-taking under an incurred loss model, an expected loss model can lead to excessive liquidations. The third chapter of this thesis moves away from financial reporting for banks to focus on the analysis of auditors' incentives to deliver high audit quality. In particular, I try to understand the impact of the provision of non-audit services (NAS) on audit firms' incentives, in order to conclude on the best way to regulate this industry. I believe that a better understanding of auditors' incentives is necessary to design better regulations. To that end, I develop a framework that provides new insights into the incentive effects of NAS on auditors. I show that it can be optimal for the investors of a client firm to let the external auditor provide NAS because of an incentive externality. Indeed, the possibility of providing NAS contingent on detecting financial misstatements increases the auditor's incentives to exert audit effort. However, despite this positive externality, the provision of NAS may decrease perceived audit quality, which may in turn render the provision of NAS by auditors undesirable. Thus, my analysis uncovers an interesting tradeoff for regulators between the positive incentive effect and the decrease in audit quality. Removing the current restriction on contingent audit fees may offset this ex post decrease in audit quality while preserving the ex ante incentives
APA, Harvard, Vancouver, ISO, and other styles
2

Hoffman, Benjamin. "The Market's Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5." Diss., The University of Arizona, 2012. http://hdl.handle.net/10150/228153.

Full text
Abstract:
I investigate the stock market's reaction to events related to the Public Company Accounting Oversight Board's (PCAOB) development and enactment of Auditing Standard No. 5 (AS 5). The change from Auditing Standard No. 2 (AS 2) to AS 5 was debated in the business press at length. The PCAOB stated that the goal of AS 5 was to reduce the prohibitive costs of the Sarbanes-Oxley Act of 2002 - Section 404 and AS 2 (Krishnan et al. 2008) while maintaining the effectiveness of the internal control audits required by those policies. However, there was concern that internal control audit quality would decrease under AS 5. My study examines how investors perceived this change by considering stock market reaction around 10 event dates related to PCAOB and Securities and Exchange Commission (SEC) actions with regard to the development and enactment of AS 5. I find evidence that the market's reaction to key AS 5 events was significantly negative, which is consistent with investors perceiving AS 5 as a significant decrease in internal control audit quality. I also study these investor reactions cross-sectionally to further examine the two potential effects of AS 5 (decrease in compliance costs and decrease in internal control audit quality) and how they relate to firm characteristics (size, complexity, litigation risk, and fraud risk). I find evidence consistent with my main finding: investors' perceived increase in information risk under AS 5 is apparent when considering firm characteristics. Finally, I consider ex-post financial reporting quality under AS 5 and find no significant change in financial reporting quality compared to under AS 2. This study contributes to accounting research by being the first to study the stock market's perception of this significant policy change archivally and the first to consider the effectiveness of AS 5 with regard to financial reporting quality.
APA, Harvard, Vancouver, ISO, and other styles
3

Chiang, Christina. "The consideration of environmental matters in the audit of financial reports." Click here to access this resource online, 2008. http://hdl.handle.net/10292/534.

Full text
Abstract:
There has been a dearth of research on ‘auditors and environmental matters’ since Collison (1996) and Collison and Gray (1997) completed their study on the views of UK auditors about whether auditing is changing, or should be changing, in relation to environmental concerns. It is now more than ten years since the publication of that study. Growing international concern for environmental matters has since led to the issue of International Auditing Practice Statement (IAPS) -1010: The consideration of environmental matters in the audit of financial report in 1998 and, in New Zealand, Audit Guidance Statement (AGS) -1010: The consideration of environmental matters in the audit of a financial statement in 2001. Yet, to date, there has been no examination of the impact of IAPS-1010 or AGS-1010 on either current audit practice, or the issues raised by Collison (1996) and Collison and Gray (1997). This doctoral thesis has attempted to address the environmental impact gap in the auditing research literature. In particular, it has investigated the consideration of environmental matters in the audit of financial reports in the light of AGS-1010, with a view to understanding better the following issues: (1) how auditors generally perceive the consideration of environmental matters in the audit of financial reports; (2) the common approaches and practices auditors undertake when auditing environmental matters; (3) the challenges (if any) that auditors face in the audit of environmental matters (4) the impact (if any) of AGS 1010 on current audit practice and, finally, (5) how current practices in the audit of environmental matters may be improved and further developed to meet better the espoused aims of AGS-1010. Qualitative interviews with twenty-seven senior financial audit practitioners and others in New Zealand provided the basis for the findings. The interviews were taped, transcribed and managed with the use of computerised qualitative analysis software (NViVo7). Key findings from the research interviews were as follows: (1) the introduction of AGS-1010 had little impact on current audit practice in New Zealand; (2) environmental matters were treated no differently from any other audit issues, and auditors tended to apply common, familiar audit approaches in dealing with environmental matters; (3) auditors found the effective auditing of environmental matters challenging owing to their inability to identify such matters, and their lack of relevant expert knowledge. The most significant finding from this study is that, in general, common audit practices were riddled with issues of concern. These issues point to a broader and more significant problem. It would seem that current audit practices fail to consider many potential audit issues (including environmental matters) adequately in the audit of financial reports. For auditors to be more effective in their audit practice and in protecting the public interest, not only does audit methodology need a major review, but auditors themselves need to change their attitudes and mindsets in their approach to auditing.
APA, Harvard, Vancouver, ISO, and other styles
4

Andersson, Mary-Ann, and Nilsson Rebecka. "Financial or performance auditing? : the role of elected auditors in Swedish municipalities." Thesis, Högskolan Kristianstad, Sektionen för Hälsa och Samhälle, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-8467.

Full text
Abstract:
The aim of this thesis is to see if the elected auditors in the Swedish municipalities focus more on financial or on performance auditing in the audit report. This is a very important question today in the public sector because of the change in the elected auditor’s duties and responsibility. The public organizations management and accounting today are influenced by the private sector; therefore there must be a change in the elected auditor’s role in the public organization. The investigation was done by going through the audit reports of the municipalities of Sweden. The factors looked at were connected to both financial auditing and performance auditing and public management and accounting. Besides looking for factors, the number of words connected to each factor was counted. Since we only received audit reports from 232 out of 290 municipalities, our result is a little skewed representing the larger municipalities.The results from this study is that there is significantly more information concerning financial auditing rather than performance auditing in the audit report in the municipalities of Sweden. Also the political majority has no effect on the content of the audit report, nor do the political parties affect the amount of information concerning financial or performance auditing. The study also shows that the use of professional auditors in the municipalities can affect the content of the audit reports, both when it comes to financial and performance auditing.
APA, Harvard, Vancouver, ISO, and other styles
5

Buijink, Willem Frederik Jan. "Empirical financial accounting research compliance with regulation, distributional properties of financial ratios and demand for external auditing /." Maastricht : Maastricht : Universitaire Pers Maastricht ; University Library, Maastricht University [Host], 1992. http://arno.unimaas.nl/show.cgi?fid=8263.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Beer, Gabrielle Jamie. "Auditing the Auditors: The Role of Accounting Firms in the 2008 Financial Crisis." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/516.

Full text
Abstract:
Until recently, the role of auditors in the 2008 financial crisis had largely been overlooked by regulators and the general public. Though not responsible for the meltdown, accounting firms have been criticized – and sued – for failing to warn investors about problems at financial institutions before the crisis. Auditors can and should take steps to improve their function as independent overseers in the financial world. But there also is a gap between the expectations of auditors and their true responsibilities. As Lord Justice Lopes at the Court of Appeal in England famously said more than a century ago: The auditor “is a watchdog but not a bloodhound.” This thesis examines the so-called expectations gap and recommends ways to improve the audit quality of financial institutions.
APA, Harvard, Vancouver, ISO, and other styles
7

Lewis, Izelle. "The role of internal auditing in providing combined Assurance : assessing internal financial controls." Diss., University of Pretoria, 2014. http://hdl.handle.net/2263/44973.

Full text
Abstract:
Internal auditors are playing a vital role in the corporate governance structure of an increasing number of organisations and are a fundamental component of the combined assurance task force. The objective of this study is to analyse the relevance and value of the written assessment regarding the effectiveness of internal financial controls in a combined assurance environment within the financial services industry from the chief audit executive’s (CAE) perspective. Survey research was selected as an inquiry strategy. The survey research that was conducted, was in the form of questionnaires. The financial service companies that appeared on the 2012 Top 200 African Listed Companies were utilized as the population of this research study. Based on the outcome of the results of the research study, the relevance and value of the written assessment regarding the effectiveness of internal financial controls should be customised for and by every organisation. The most important aspect, firstly, is that the significant financial risks relating to material misstatement of the organisation’s financial position are identified. Secondly, that the internal audit activity performs a formal assessment on the effectiveness of the internal financial controls relating to the above mentioned risks, in the form of a written report. The results of this research study endorse the fact that the King III Report on Corporate Governance emphasises the role of internal audit in combined assurance and corporate governance. It was further noted that internal audit is perceived by the CAEs within the financial services industry as one of the most important role players within an organisation’s combined assurance processes. The written assessment of the effectiveness of internal financial controls is seen as the result and/ or final outcome based on Principle 7.3.6 of the King III Report (Institute of Directors Southern Africa, 2009:45). If all the associated stakeholders and/ or assurance providers offer valuable and constructive feedback on how to assess, manage and mitigate the significant internal financial control risks facing the organisation, it has the potential to result in increasingly sound corporate governance for the organisation.
Dissertation (MCom)--University of Pretoria, 2014.
tm2015
Auditing
MCom
Unrestricted
APA, Harvard, Vancouver, ISO, and other styles
8

Ackerman, Christo. "Internal auditors perceptions of the impact of control elements on internal control systems." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1008158.

Full text
Abstract:
The objective of this research report was to determine which internal controls are perceived, by internal auditors, to be contributing to the effectiveness of an internal control structure. The Committee for Sponsoring Organisations (COSO) integrated internal control framework was used as a basis for the questionnaire construction and respondents were asked to rate the perceived control effectiveness of each of the components of internal control. Descriptive statistics were used to analyse the basic meaning of the data. The questionnaire was completed by following a Uniform Resource Locator (URL) which was sent to two internal auditors in audit firms. Thirty one responses were obtained; all the respondents have experience in the evaluation and assessment of internal control systems. This research showed that control elements as outlined in COSOs integrated internal control framework, if implemented, could contribute to the effectiveness of the internal control system.
APA, Harvard, Vancouver, ISO, and other styles
9

Andersson, Daniel, and Jakob Kostet. "Financial Credibility, Financial Constraints and Rule of Law : A quantitative study on international firms." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-123034.

Full text
Abstract:
Reducing firms’ financial constraints can be an important element for economic growth. Previous scholars have documented various factors that affect firms’ ability to access finance (e.g. Lambert et al., 2007, p. 385). In this study, we investigate the impact of financial reporting credibility in reducing firms’ financial constraints. In addition, we study the role that rule of law at a country level have on the above stated association. We hypothesize that financial reporting credibility decreases firms’ financial constraints. Then, we propose that the ability of financial reporting credibility to reduce financial constraints weakens when rule of law (at a country level) decreases. This is the first study to investigate how the association between financial reporting credibility and financial constraints are affected by rule of law on a country level, to the authors’ knowledge. The study uses 52,381 firms operating in 98 countries that responded to the World Bank’s Enterprise Surveys between the time period 2006 to 2015. Financial constraints are measured through a variable that takes into consideration the perceived amount of obstacles firms are facing in their current operations and the proxy for financial credibility is whether firms have been audited or not. Our moderating term is the World Bank’s rule of law index. By using both regression and matching analysis, we find a significant negative association between financial credibility and financial constraints. This indicates that increased financial reporting credibility leads to less financial constraints for firms. For the moderating effect of the rule of law, the results are insignificant. However, we observe that when the level of rule of law is high, increased financial credibility leads to minor improvements in access to external finance.
APA, Harvard, Vancouver, ISO, and other styles
10

Alshowaiman, Nizar Saleh. "Internet financial reporting and its implications for auditing in Saudi Arabia : an empirical investigation." Thesis, Cardiff University, 2008. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.503690.

Full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "Financial auditing"

1

International Federation of Accountants. International Auditing Practices Committee. Auditing derivative financial instruments. New York: International Federation of Accountants, 2001.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Board, Auditing Practices. Auditing derivative financial instruments. London: Auditing Practices Board, 2002.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

Spellmire, George W. Accounting, auditing, and financial malpractice. San Diego: Harcourt Brace Professional Pub., 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Sawyers, Jimmy R. IT auditing for financial institutions. Austin, Tex: AlexInformation, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Ruud, T. Flemming. Auditing as verification of financial information. Oslo: Norwegian University Press, 1989.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Chicago, Ill: Government Finance Officers Association, 2005.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Chicago, IL: Government Finance Officers Association, 2012.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Deutsch, Gary M. Risk based auditing for financial institutions. Austin, Tex: Alexinformation, 2008.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Botts, Nathan O. Risk based auditing for financial institutions. Austin, Tex: AlexInformation, 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

Full text
Abstract:
The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "Financial auditing"

1

Antipova, Tatiana. "Auditing for Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–9. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2304-1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Antipova, Tatiana. "Auditing for Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance, 345–53. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2304.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Campbell, Leslie G. "The Audit of MNCs’ Non-Financial Information." In International Auditing, 187–204. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_14.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Lessambo, Felix I. "Financial Statements’ Audit." In Auditing, Assurance Services, and Forensics, 289–307. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_18.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Avon, Jack. "Model Testing and Auditing." In The Handbook of Financial Modeling, 343–66. Berkeley, CA: Apress, 2013. http://dx.doi.org/10.1007/978-1-4302-6206-0_15.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Raval, Vasant. "Financial Reporting and External Auditing." In Corporate Governance, 121–38. Boca, Raton : CRC Press, 2020. |: Auerbach Publications, 2020. http://dx.doi.org/10.1201/9781003031796-9.

Full text
APA, Harvard, Vancouver, ISO, and other styles
7

Christopher Westland, J. "Fundamentals of Auditing Financial Reports." In Use R!, 1–18. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-49091-1_1.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Billah, Mohd Ma’Sum. "Shari'ah auditing standard." In Accounting and Auditing Standards for Islamic Financial Institutions, 245–57. London: Routledge, 2021. http://dx.doi.org/10.4324/9781003201878-27.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Lessambo, Felix I. "Reporting on Condensed Financial Statements, Selected Financial Data, and Supplemental Information." In Auditing, Assurance Services, and Forensics, 261–71. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_16.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Bhaskar, Krish, and John Flower. "The current reporting and auditing environment." In Disruption in Financial Reporting, 37–54. Abingdon, Oxon ; New York, NY : Routledge, 2021. | Series: Disruption in financial reporting & auditing: Routledge, 2021. http://dx.doi.org/10.4324/9780429273810-4.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "Financial auditing"

1

Maldonado, Isabel, Miriam Claudio, and Carlos Pinho. "Big Data and Financial Auditing in Portugal." In 2020 15th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2020. http://dx.doi.org/10.23919/cisti49556.2020.9141023.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Pedrosa, Isabel, and Carlos J. Costa. "Financial auditing and surveys: how are financial auditors using information technology?" In the Workshop. New York, New York, USA: ACM Press, 2012. http://dx.doi.org/10.1145/2311917.2311925.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Darushin, Ivan, and Natalia S. Voronova. "Thin Capitalization: Financial Innovation Versus Tax Rules." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Mietule, Iveta, and Alona Klodaāne. "Diagnostic of Company's Financial Crisis as an Insolvency Prevention Measure." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.34.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Jefremova, Jekaterina, and Iveta Mietule. "Investment Trends of Latvian Pension Funds After the 2008 Financial Crisis." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.17.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Supataev, Kylychbek. "Audit and its Influence on the Formation of National Capital." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01256.

Full text
Abstract:
This article is about the objective requirement in audit for acceptance of the well-founded economic decision by users of the financial reporting to exclude or lower information risk, and also are dealt with the reasons of occurrence of information risk and ways of their decrease. And also are researched market of auditing services, the location of the audit entities and their influence on ensuring timely auditing businesses. Financial reporting transparency are studied and their impact on the financial issue of the managing subject. Recommended actions aimed at ensuring transparency of financial statement of an entity and the rights of owner. And explored the current state and prospects of development of independent audit, it is influense on the formation of national capital.
APA, Harvard, Vancouver, ISO, and other styles
7

Matsikidze, Hezel, and Michael Kyobe. "A Proposed Cyber security framework for auditing in financial institutions." In 2020 11th IEEE Annual Information Technology, Electronics and Mobile Communication Conference (IEMCON). IEEE, 2020. http://dx.doi.org/10.1109/iemcon51383.2020.9284861.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Tammaru, Mihkel, and Lehte Alver. "Application of Benford's Law for Fraud Detection in Financial Statements: Theoretical Review." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.46.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Lohk, Pirgit, and Paavo Siimann. "Predicting the Risk of Encountering Financial Difficulties by the Example of Estonian Municipalities." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.30.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Hlongoane, Moses Thabang. "Possible Financial Reporting Challenges Faced by Governing Bodies of Public Schools in South Africa." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.13.

Full text
APA, Harvard, Vancouver, ISO, and other styles

Reports on the topic "Financial auditing"

1

Boleslavsky, Raphael, Bruce Carlin, and Christopher Cotton. Competing for Capital: Auditing and Credibility in Financial Reporting. Cambridge, MA: National Bureau of Economic Research, March 2017. http://dx.doi.org/10.3386/w23273.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Granetto, Paul J. Testimony: Statement of Paul J. Granetto Director Defense Financial Auditing Service Office of the Inspector General Department of Defense to the Subcommittee on Government Efficiency and Financial Management House Government Reform Committee on Defense Financial Management. Fort Belvoir, VA: Defense Technical Information Center, June 2003. http://dx.doi.org/10.21236/ada421778.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Reardon, Francis E. Statement of Francis E. Reardon Deputy Inspector General for Auditing Office of the Inspector General Department of Defense Before the Subcommittee on Financial Management, The Budget and International Security Senate Committee on Governmental Affairs on Department of Defense FY 2003 Financial Statements. Fort Belvoir, VA: Defense Technical Information Center, July 2004. http://dx.doi.org/10.21236/ada433506.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic 'Financial auditing' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography