Academic literature on the topic 'Independencia del auditor'

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Journal articles on the topic "Independencia del auditor"

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Al-Qadasi, Adel Ali, Saeed Rabea Baatwah, Belal Ali Ghaleb, and Ameen Qasem. "Do Industry Specialist Audit Firms Influence Real Earnings Management? The Role of Auditor Independence." Revista de Contabilidad 26, no. 2 (2023): 356–70. http://dx.doi.org/10.6018/rcsar.480421.

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In this study, we provide empirical evidence on how the relationship between industry specialist auditors and real earnings management (REM) is moderated by the auditors’ independence. From a sample of Malaysian listed companies for the period 2009 to 2016, the results indicate that companies with specialist auditors are less likely to practise REM. However, this negative association is less pronounced when the independence of the specialist auditor is low, suggesting that the presence of economic bonding between the specialist auditor and the client may allow the auditor to become sufficientl
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Lavin, David, William Hillison, and Leonardo Rodríguez. "INDEPENDENCIA: INVESTIGACIÓN INTERCULTURAL EN CUANTO A LA PERCEPCIÓN DE LAS RELACIONES FAMILIARES Y UNA EVALUACIÓN DE LAS NORMAS CONTABLES DEL INSTITUTO DE CONTADORES PÚBLICOS AMERICANOS." Contaduría Universidad de Antioquia, no. 34 (January 25, 2016): 139–51. http://dx.doi.org/10.17533/udea.rc.25553.

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Este estudio hace referencia al principio básico de la independencia y, de manera especial, en tal aspecto, al auditor. El requisito de la independencia del auditor es un hecho necesario, pero para asegurar la confianza, el auditor debe también ser independiente en apariencia. El texto ofrece pautas expresas a los auditores en lo concerniente al efecto potencial de las relaciones familiares en cuanto tocan con la independencia. Se concluye, de modo general, que la apariencia de independencia se ve perjudicada cuando un cónyuge o persona de la familia con la que se tiene dependencia económica,
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TOCANCIPA, JORGE, and ELKIN FARIETA. "LA REVISORÍA FISCAL Y SUS CONFLICTOS DE INDEPENDENCIA MORAL." Pensamiento Republicano 13 (January 31, 2021): 77–87. http://dx.doi.org/10.21017/pen.repub.2021.n13.a76.

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he Statutory Auditor allows to inspect the actions of the administrators of the organizations and give faith on their actions; The statutory auditor, as the person in charge of the audit, must audit the balance sheets in accordance with the provisions of the law, study the financial statements, evaluate the internal control system, certify whether the financial statements are presented in accordance with the provisions of the regulations. existing responsibilities, among other responsibilities, in order to give people confidence regarding the operation of the companies and audited bodies. The
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Nunes, Victor, Fábio Henrique Ferreira de Albuquerque, and Gabriel Correia Alves. "The relevance of the European Audit Reform from the perspective of auditors." Suma de Negocios 12, no. 26 (2021): 52–63. http://dx.doi.org/10.14349/sumneg/2021.v12.n26.a6.

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Este artículo tiene como objetivo extraer conclusiones sobre el impacto de la reforma europea de auditoría (REA) sobre el papel y la independencia de los auditores externos desde la perspectiva de estos profesionales en Portugal. Las medidas implementadas por REA fueron seleccionadas para su análisis con el fin de aclarar y definir mejor el papel del auditor, reforzar la independencia profesional y el escepticismo del auditor y aumentar la supervisión de los auditores. Los datos fueron recolectados a partir de un cuestionario enviado a los auditores (ROC), resultando en una muestra de 89 profe
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Garban Rivas, Jesus Rafael. "Ética del auditor: pensamiento filosófico en el actuar dentro de la organización." EVSOS 1, no. 4 (2023): 34–54. http://dx.doi.org/10.57175/evsos.v1i4.52.

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Este artículo producto de una investigación interpretativa concluida, bajo el enfoque cualitativo con apoyo en la hermenéutica, se enfocó en la revisión semisistemática de la literatura, orientada a: ¿Cómo conocer el estado del conocimiento en cuanto a la ética del auditor desde el pensamiento filosófico del actuar dentro de la organización? La revisión cumplió con lectura de veintiocho (28) artículos, eligiendo como período desde 2010 al 2022. La información derivada de resúmenes sustentó el análisis e interpretación, a través de las categorías: enfoques y precisiones acerca de la ética del a
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CAPERA, LEIDY, JEIMY CARDENAS, and PAULA MANCIPE. "LA CONTINUIDAD DEL REVISOR FISCAL VULNERA LA INDEPENDENCIA FRENTE A LAS EMPRESAS." Pensamiento Republicano 11 (July 31, 2019): 31–47. http://dx.doi.org/10.21017/pen.repub.2019.n11.a54.

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The figure of the tax auditor of the public accountant is designated by the state to give public faith and generate confidence in the market about the transparency of the company’s operations before the users of the information. However, in recent years its image and importance has been weakened due to the strong growth of those of professionals who have been involved in fraud and corruption either by their participation or by omission of their duties and obligations established in the standards National and international. This article seeks to support with figures the impact that continuity h
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Rivera León, Félix Armando. "Análisis del Trabajo en las Prácticas de Auditoría, en las Empresas de Servicios Públicos, en Lima Metropolitana." Gestión en el Tercer Milenio 19, no. 38 (2017): 51–60. http://dx.doi.org/10.15381/gtm.v19i38.13788.

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La investigación se encuentra orientada a buscar las causas o razones que generalmente contribuyen a la falta de calidad en los resultados del trabajo del auditor, cuya responsabilidad es de los auditores responsables, supervisores o auditor interno, que firman el informe final.Del mismo modo, se incide en cuanto a la eficiencia en los trabajos de auditoría, así como en el fomentar, inculcar y defender la independencia de criterio, el resaltar que las entidades empresariales, como las sociedades de auditoría, deben obligarse a cumplir las normas internacionales de auditoría, y otras que demand
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Romero-García, José Enrique, Mª Rosario López Gaviria, and José A. Pérez López. "Servicios adicionales de auditoría. Independencia del auditor y permisividad de la legislación." Revista de Ciencias Sociales 23, no. 4 (2018): 9–22. http://dx.doi.org/10.31876/rcs.v23i4.25134.

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El cambio normativo que se ha producido en España en materia de auditoría posibilita analizarla en función de los posicionamientos de los distintos grupos profesionales implicados en ese mercado. El objetivo del presente artículo es analizar la prestación de servicios adicionales de auditoría, realizando un estudio empírico sobre el posicionamiento de los profesionales relacionados con la auditoria de los aspectos legales que regulan la realización de éstos servicios, a fin de determinar su acuerdo o desacuerdo con la actual regulación y proporcionar conclusiones relevantes para futuras reform
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Hidalgo Achig, Myrian, Milton Hidalgo Achig, Marcela Vizuete Achig, and Lorena Espín. "El escepticismo profesional del contador público." Horizontes. Revista de Investigación en Ciencias de la Educación 4, no. 16 (2020): 536–42. http://dx.doi.org/10.33996/revistahorizontes.v4i16.135.

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Los escándalos financieros de los años 80 y 90 en Ecuador, conjuntamente con la crisis financiera actual ha provocado un llamado de atención a los informes recientes de auditorías por parte de las entidades de supervisión, ya que consideran que los auditores independientes deben hacer evidente su escepticismo profesional, pues se constituye en un rasgo esencial que contribuye a la independencia del auditor en la emisión de opiniones de la razonabilidad de la información financiera. La investigación plantea analizar el escepticismo profesional y los elementos que se involucran (atributos, menta
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García-Benau, María Antonia, Nicolás Gambetta, and Laura Sierra-García. "Independencia en auditoría. En pro de la defensa del interés público." Contaduría Universidad de Antioquia, no. 81 (October 1, 2022): 119–41. http://dx.doi.org/10.17533/udea.rc.n81a05.

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A lo largo de la historia se han producido escándalos financieros que han puesto de manifiesto las terribles consecuencias que la falta de independencia del auditor tiene sobre la defensa del interés público. En el presente trabajo analizamos, desde un punto de vista reflexivo y crítico, las consecuencias de dos casos de gran relevancia como son Enron y Bankia. A pesar de que ambos casos se produjeron en países distintos (EE. UU. y España) la gran repercusión internacional, política y mediática de los mismos nos ha servido como plataforma para llegar a un mensaje mucho más profundo en el que r
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Dissertations / Theses on the topic "Independencia del auditor"

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Gaviola, Daiana Noemí, Florencia Romina Penna, and Mayra Belén Romano. "Independencia del auditor de estados contables en Argentina." Bachelor's thesis, Universidad Nacional de Cuyo. Facultad de Ciencias Económicas, 2013. http://bdigital.uncu.edu.ar/5809.

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En el contexto actual de los negocios y la sociedad, el ciclo de vida de un ente gira en torno a la información que puede percibir, obtener, generar y principalmente saber utilizar. Si no logra alcanzar conclusiones acertadas en base a ella, está en clara desventaja respecto de otros entes. Lo único constante en la sociedad contemporánea es el cambio. Adaptarse a él conlleva que los administradores y propietarios de un ente deban enfrentar una permanente toma de decisiones. Para que las mismas sean adecuadas, deben estar basadas en información pertinente, confiable, aproximada a la realidad, e
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Ziegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.

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Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. The most discussed threat to auditors’ independence is the provision of non-audit services by audit firms. But there are other threats to auditors’ independence besides the provision of non-audit services, which are not that frequently discussed so far. There is a tendency that companies hire employees of their current audit firm,
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Menezes, Joana Condesso e. "O expectation gap e a independência em auditoria." Master's thesis, Instituto Superior de Economia e Gestão, 2017. http://hdl.handle.net/10400.5/14475.

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Mestrado em Ciências Empresariais<br>A elaboração deste Trabalho Final de Mestrado procurou estudar a aparência de independência dos auditores em contexto nacional. Para o efeito foram inquiridos três grupos de profissionais do setor financeiro. A independência dos auditores é tida como um pilar fundamental para o correto exercício da função de auditoria, fiscalização e controlo da gestão, bem como na transmissão de informação fidedigna e objetiva aos diversos stakeholders. Partindo desta ideia, de acordo com a literatura, foi-nos possível categorizar cinco ameaças à independência dos auditore
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Oliveira, Francisco Miguel Murta Brás de. "Os efeitos dos serviços distintos da auditoria na independência do auditor." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21057.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Os Serviços Distintos da Auditoria (non audit services - NAS) são um dos principais fatores que poderão condicionar a independência do auditor. De facto, a literatura aponta para a inexistência de um consenso sobre o tema. Se por um lado, os estudos baseados nas perceções demonstram um impacto negativo dos NAS na independência do auditor, os trabalhos baseados em outputs concluem que os NAS não afetam a independência e permitem obter níveis de qualidade de auditoria superiores. O presente estudo investiga o impacto dos NAS na i
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Chia-ah, Etienne, and Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.

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<p>With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?</p><p>The general purpose of this study is to examine whether exten
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Östman, Fredrik, and Patrik Sandberg. "Auditor independence : A field study in Pietermaritzburg, South Africa from auditors’ perspecti." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-12361.

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ABSTRACT Title: Auditor Independence – A field study in Pietermaritzburg, South Africa from auditors’ perspective. Level: Final assignment for Master Degree in Business Administration Author: Fredrik Östman and Patrik Sandberg Supervisor: Arne Fagerström Date: 2012 – May Aim: The empiric material in this study was gathered in Pietermaritzburg, South Africa. The auditor’s independence has been a hot topic because of the huge audit scandals worldwide. The quality of auditing is high in South Africa and the aim of this study was to discuss how auditors in South Africa secure their independence a
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Pei, Ker-Wei. "A Comparative Study of Internal and External Auditors' Judgment of Internal Auditor Independence." Thesis, North Texas State University, 1986. https://digital.library.unt.edu/ark:/67531/metadc331822/.

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The purpose of this study is to provide empirical evidence relevant to perceptions of internal auditor independence. Specifically, this study investigates how the auditor practitioners (both internal and external auditors) perceive the importance of five selected factors that characterize the organizational settings of an internal audit department. Role theory is the frame of reference used to develop the conceptual model for this study in which the judgment of internal auditor independence is viewed as the role perception of internal auditors. A modified version of the Brunswik's lens model w
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Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the
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Ahlström, Michael, and Malin Brandin. "Auditor independence : Auditor independence in Malaysia after the convergence to IFRS." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9611.

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Nielsen, Abigail. "Market structure, auditor independence and auditor turnover." Thesis, University of British Columbia, 1985. http://hdl.handle.net/2429/24403.

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This thesis examines some of the relationships between the market structure of public auditing, auditor independence, and the rate of auditor changes over time. The first section of this thesis examines the relationship between market structure and auditor independence with a summary and extension of a recent paper written in collaboration with two other researchers. We concluded that competitive pricing will lead to auditor independence, whereas the existence of economic rents resulting from non-competitive pricing allows for the possibility of non-independence. We also concluded that if a no
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Books on the topic "Independencia del auditor"

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Gurruchaga, Amaia Zubiaurre. Los aspectos jurídicos de la independencia del auditor de cuentas. Aranzadi, 2013.

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Washington (State). Board of Accountancy. and Washington State Library. Electronic State Publications., eds. Report on auditor independence. The Board, 2003.

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Henkel, Michelle M. Sarbanes-Oxley: Auditor independence. Tax Management Inc./BNA, 2006.

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Nwoko, Chinedum. Real issues in auditor independence. Gethsemane Publishers, 1998.

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B, Edwards James. Expansion of nonaudit services and auditor independence. National Association of Accountants, 1987.

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Australia. Parliament. Joint Committee of Public Accounts. Guarding the independence of the Auditor-General. Australian Govt. Pub. Service, 1996.

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Davis, Jon S. Auditor bidding and independence: A laboratory markets investigation. College of Commerce and Business Administration, University of Illinois at Urbana-Champaign, 1988.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0.

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Office, General Accounting. Accounting profession: Oversight, auditor independence, and financial reporting issues. GAO, 2002.

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American Accounting Association. Auditing Section. Independence and objectivity: A framework for internal auditors. Institute of Internal Auditors Research Foundation, 2001.

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Book chapters on the topic "Independencia del auditor"

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Clikeman, Paul M. "Auditor independence." In Called to Account. Routledge, 2019. http://dx.doi.org/10.4324/9780429449475-19.

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Clikeman, Paul M., and Jamie Diaz. "Auditor independence." In Called to Account, 4th ed. Routledge, 2024. http://dx.doi.org/10.4324/9781003380979-24.

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Arruñada, Benito. "Auditor Independence as an Economic Decision." In The Economics of Audit Quality. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_3.

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Arruñada, Benito. "Effects of Non-Audit Services on Auditor Independence." In The Economics of Audit Quality. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_5.

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Inneh, Eghosa Godwin. "Auditor Independence: Does Audit Engagement Lead Partner Rotation Matter?" In Springer Proceedings in Business and Economics. Springer Nature Switzerland, 2025. https://doi.org/10.1007/978-3-031-84885-8_52.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Introduction." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_1.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Regulatory and Ethical Framework for Statutory Auditors’ Independence: A Review in Select Countries including India." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_2.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Statutory Auditors’ Independence in Select Corporate Accounting Scandals Since 1990: A Comparative Study." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_3.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Perceptions of Respondents on Statutory Auditors’ Independence in Corporate Accounting Scandals: An Empirical Analysis." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_4.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Ethical Responsibility of Statutory Auditors in the Backdrop of Corporate Accounting Scandals: An Analysis of Respondents’ Perceptions." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_5.

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Conference papers on the topic "Independencia del auditor"

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Duh, Rong-Ruey, Wen-Chih Lee, and Chi-Yun Hua. "Non-Audit Service and Auditor Independence: The Role of Auditor Incentive Structure." In Second International Conference on Innovative Computing, Informatio and Control (ICICIC 2007). IEEE, 2007. http://dx.doi.org/10.1109/icicic.2007.407.

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Abdulameer JAWAD, Mohammed, and Reem Saadi HASSEN. "A PROPOSED ENTRANCE TO REDUCE THE PHENOMENON OF ASYMMETRY OF ACCOUNTING INFORMATION IN THE LIGHT OF THE JOINT AUDIT SYSTEM." In VII. International Research Congress of Contemporary Studies in Social Sciences. Rimar Academy, 2023. http://dx.doi.org/10.47832/rimarcongress7-9.

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The aim of the research is to identify the concept، importance and characteristics of joint auditing and to identify the concept and effects of accounting information asymmetry، as well as study the impact of the joint audit system on the asymmetry of accounting information and study the impact of the experience and independence of joint auditors on the asymmetry of accounting information. The research problem centers on the negative effects that result from the asymmetry of the accounting information for users of that information، as well as the necessity of applying the joint audit method to
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Meiryani, Yustinus Renald Rizky, Andreas Chang, and Dedeh Maryani. "The Influence of Auditor’s Independence, Experience and Auditor’s Competency on Audit Judgement." In International Conference on Recent Innovations. SCITEPRESS - Science and Technology Publications, 2021. http://dx.doi.org/10.5220/0011242800003376.

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Meliala, Revi Novayanthi Br. "How Auditor's Professionalism, Independence, And Information Technology Influence Audit Quality." In International Conference in Technology, Humanities and Management. European Publisher, 2023. http://dx.doi.org/10.15405/epsbs.2023.11.79.

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N., Arief Himmawan D., Cahyani Nuswandari, and Ahmad Zainudin. "Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.36.

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Wahyuni, Made Arie, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi, and Luh Asri Savitri. "Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.48.

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Nikmatuniayah, Nikmatuniayah, Marliyati Marliyati, Lilis Mardiana, and Jati Handayani. "The Model of Audit Knowledge, Professionalism, Accountability and Independence of the Quality of Auditor Work." In Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia. EAI, 2022. http://dx.doi.org/10.4108/eai.10-8-2022.2320925.

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Doucek, Petr, Martina Kuncova, Ludek Novak, and Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies." In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.

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Ensuring the security of information systems of companies is one of the important functions of the Corporate Informatics Department. One effective tool for building secured information systems is to audit their security. This article analyzes the results of 66 security audits in companies in the Czech Republic and the Slovak Republic during the years 2015-2018. The structure of the audit findings and their groups corresponds to the structure of ISO/IEC 27001: 20013. Using the data, we have formulated two hypotheses. The first hypothesis was about the dependence of the audit results on the size
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Babuci, Petru, and Aliona Birca. "The influence of internal audit on the effectiveness of risk management in the public sector." In International Scientific Conference on Accounting ISCA 2024. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/isca2024.33.

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This article delves into the critical role of internal audit in enhancing the effectiveness of risk management within the public sector. With a strong focus on the public entities of the Republic of Moldova, the study investigates how structured internal auditing practices contribute to a robust governance framework, especially in the face of contemporary economic and geopolitical challenges. Drawing on a comprehensive analysis of internal audit reports, governmental regulations, and risk management frameworks, the research employs methodologies such as correlation analysis to uncover the dyna
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Ulfah, Uly Maria, and Fitri Lukiastuti. "The Influence of Competence and Independence toward Performance of the Government Internal Auditors with Auditor Ethics as a Moderating Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.44.

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Reports on the topic "Independencia del auditor"

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Tanai, Yertai, and Kamil Ciftci. A Comprehensive Study of Impacts of “Q” Bus Rapid Transit System on Blackstone Avenue. Mineta Transportation Institute, 2025. https://doi.org/10.31979/mti.2025.2450.

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Abstract:
This study examines the dual impact of the Fresno Area Express (FAX) Q Line, a 15.7-mile Bus Rapid Transit (BRT) system launched in 2018, on the Fresno housing market and passenger satisfaction. The Q Line, designed to modernize public transit,features eco-friendly compressed natural gas (CNG) vehicles, real-time passenger information, and improved service efficiency.Housing market analysis focused on residential properties sold between 2012 and 2024, utilizing Geographic Information System(GIS) mapping to segment properties into three regions: the Q Line corridor, an outer buffer zone, and th
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