Relevant bibliographies by topics / International Standards on Auditing (ISA)

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  2. Dissertations / Theses
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Academic literature on the topic 'International Standards on Auditing (ISA)'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "International Standards on Auditing (ISA)"

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Harahap, Devianti, NR Handiani Suciati, Evita Puspitasari, and Sakina Rachmianty. "PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT." Jurnal ASET (Akuntansi Riset) 9, no. 1 (November 13, 2017): 55. http://dx.doi.org/10.17509/jaset.v9i1.5444.

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Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa); audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas audit
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Лосева, Н., and N. Loseva. "International auditing standards: new current version." Auditor 5, no. 9 (October 11, 2019): 31–37. http://dx.doi.org/10.12737/article_5d8893243986d6.49558949.

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Th e article discusses the new current version of the international auditing standards, introduced in early 2019 in Russia, changes, amendments, defi nitions and further directions in the development of ISA.
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Boolaky, Pran, and Kamil Omoteso. "International standards on auditing in the international financial services centres." Managerial Auditing Journal 31, no. 6/7 (June 6, 2016): 727–47. http://dx.doi.org/10.1108/maj-09-2015-1243.

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Purpose This paper aims to investigate the position of international financial services centres (IFSCs) in the International Federation of Accountants’ countries’ status on the adoption of International Standards on Auditing (ISA) and assess the factors influencing ISA adoption in these centres. Design/methodology/approach This research drew its data from various sources, including the World Economic Forum (WEF) data set, the World Bank Report on Observation of Standards and Codes, the World Development Indicators and the Economic Intelligence Unit Report on Democracy Index on 50 countries classified as IFSCs. The adoption status is then regressed on a number of variables of interest. To establish that the results are robust, the authors used a combination of different regression techniques comprising OLS, multinomial and logistic regressions. Findings In addition to the gross domestic product growth and education level, this paper adds new evidence to the literature by reporting the positive association between the level of democracy and the enforcement of securities’ regulation on ISA adoption. It argues that political, economic, social and legal factors impact on ISA adoption in the IFSCs. Research limitations/implications The sample size is limited to 50 from a population of 99 IFSCs because of the lack of data. Some of the independent variables are basically archival data. Reliance is placed on WEF with regard to the measurement of protection of minority interest, securities and exchange regulations and on the Economic Intelligence Unit for democracy index. Practical implications This paper stresses the importance of ISAs in IFSCs and the role of political power and the enforcement of securities laws on the adoption of ISA. Originality/value This study fills the research gap relating to the absence of empirical studies on ISA adoption and its drivers in IFSCs.
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Feng, Nancy Chun, Mikhail Pevzner, Jesse Robertson, and Massood Yahya-Zadeh. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon." Current Issues in Auditing 7, no. 2 (April 1, 2013): C1—C6. http://dx.doi.org/10.2308/ciia-50478.

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SUMMARY On November 14, 2012, the International Auditing and Assurance Standards Board (IAASB) solicited public comments on its exposure draft of the document entitled International Standard on Auditing (ISA) 720 (Revised), The Auditor's Responsibilities Relating to Other Information in Documents Containing or Accompanying Audited Financial Statements and the Auditor's Report Thereon. The four-month comment period ended on March 14, 2013. This commentary summarizes the contributors' views on this exposure draft. Data Availability: The exposure draft and other related information are available at http://www.ifac.org/publications-resources/international-standard-auditing-isa-720-revised-auditor-s-responsibilities-re
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Sari, Caecilia Mesian Anggit, and Rustiana Rustiana. "Pemetaan Penerapan Standar Audit Berbasis ISA Pada Kantor Akuntan Publik (KAP) di Daerah Istimewa Yogyakarta." MODUS 28, no. 1 (March 26, 2016): 23. http://dx.doi.org/10.24002/modus.v28i1.663.

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Abstrak Tujuan dari penelitian ini adalah untuk memetakan penerapan standar auditing berdasarkan International Standards on Auditing (ISA) di Kantor Akuntan Publik (KAP) di Yogyakarta. Penelitian ini merupakan penelitian kualitatif yang menggunakan wawancara mendalam dan kuesioner terbuka untuk mengumpulkan data dari KAP. Sampel penelitian adalah 6 dari 12 KAP di Yogyakarta. Analisis data menggunakan analisis deskriptif dan wawancara intensif dengan para pengambil keputusan dari KAP (manajer atau partner). Hasil penelitian menunjukkan bahwa 50% dari KAP di Yogyakarta berada pada tahap mengetahui (level 1), 17% pada tahap aplikasi (level 3), dan 33% pada tahap pendidikan (level 4). Implikasi dari penelitian ini adalah bahwa KAP di tingkat 1 harus berkontribusi secara aktif untuk mencari informasi tentang audit dari badan usaha kecil berdasarkan ISA yang telah diterbitkan oleh Ikatan Akuntan Indonesia. Pertanyaan dan Jawaban (TJ) buku pegangan berisi prinsip-prinsip audit yang berbasis ISA untuk badan usaha kecil dan menengah. Buku panduan ini dimaksudkan untuk membantu auditor dalam menerapkan standar audit yang relevan secara efektif dan efisien. Kata kunci: International Standards on Auditing (ISA), Kantor Akuntan Publik, Auditor Abstract The aim of this study is to map the application of the auditing standards based on the International Standards on Auditing (ISA) at public accounting firms in Yogyakarta. This study is a qualitative research that uses in-depth interviews and open-questionnaires to collect data from public accounting firms. The research sample consists of 6 of 12 public accounting firms. Data were analyzed by using descriptive analysis and intensive interviews with the decision makers of public accounting firms (managers or partners). The results show that 50% of public accounting firms in Yogyakarta are at the stage of knowing (level 1), 17% at the application stage (level 3), and 33% at the stage of education (level 4). The implication of this study is that the public accounting firms at level 1 should contribute actively to seek information about the audit of small business entities based on ISA which has been issued by the Indonesian Institute of Accountants. The Questions and Answers (TJ) handbook contains the ISA-based audit principles for small and medium business entities. This handbook is intended to assist the auditor in applying relevant audit standards effectively and efficiently. Keywords: International Standard on Auditing (ISA), Public Accounting Firm, Auditor
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Массарыгина and V. Massarygina. "Methodological and Organization Aspects of Application of International Standards on Auditing in Auditing Practice in Russia." Auditor 2, no. 12 (December 25, 2016): 31–36. http://dx.doi.org/10.12737/23598.

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The article treats the problems of direct application of International standard on auditing in Russia. Author emphasizes some clauses of ISA to revise traditional treatments of connected approaches in Russian accounting. The article also analyzes some organizational measures connected with direct application of international standards on auditing in RF.
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Eltweri, Ahmed, Alessio Faccia, and Luigi Pio Leonardo Cavaliere. "The role of culture on the adoption of International Standards on Auditing in the developing countries: An institutional perspective." Journal of Governance and Regulation 9, no. 4 (2020): 162–71. http://dx.doi.org/10.22495/jgrv9i4art14.

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This paper examines the role played by the culture on the adoption of the International Standards on Auditing (referred to as ISA henceforth) that intends to stimulate establishing an efficient auditing regime in Libyan auditing practice. The current research conducted interviews with 43 participants across five Libyan key stakeholders in the auditing environment. The methodology employed was in line with the relevant literature and it serves to achieve the aims and to answer the questions of this study (Ménacère, 2016). Institutional isomorphism produces a greater impact on Libya accounting and auditing practices (Phillips & Jiao, 2016). Therefore, this study examines that the cultural factor systematically and consistently assesses the level of ISA adoption, commitment, and associated harmonisation. Given the growing interest in harmonising the auditing practice, not only by scholars but also by policy and decision-makers, this study is aimed at contributing to improve and develop an under-researched topic in Africa, by expanding the literature on the importance of harmonising auditing practices. It also provides fresh insights into auditing practices in a politically unstable country. Awareness is also raised about other relevant drivers of adopting ISA.
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Пожарицкая and I. Pozharitskaya. "The role of professional judgment in international standards on auditing." Auditor 1, no. 3 (March 25, 2015): 3–8. http://dx.doi.org/10.12737/12760.

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Based on the study of international audit standards and international framework of tasks to provide certainty defines the role of the auditor’s judgment in the process of auditing the financial statements. A conceptual model of professional judgment based on ISA 200. The conclusions about the need to develop the subject areas of application of professional judgment of the auditor and its methodological tools.
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Boolaky, Pran K., and Teerooven Soobaroyen. "Adoption of International Standards on Auditing (ISA): Do Institutional Factors Matter?" International Journal of Auditing 21, no. 1 (December 25, 2016): 59–81. http://dx.doi.org/10.1111/ijau.12081.

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CIURDAS, Ioana. "Measurement of Convergence Degree between International and US Auditing Standards for Accounting Estimates." Audit Financiar 18, no. 160 (October 29, 2020): 812–20. http://dx.doi.org/10.20869/auditf/2020/160/028.

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Through this study, the author aimed to analyze the evolution of international and American auditing standards on accounting estimates following the recent amendments initiated by the IAASB and PCAOB and to determine the degree of convergence between them. The results of the statistical tests show an increase in the level of convergence between the two referential (ISA 540 & AS 2501) and an improvement of the new ISA 540 compared to the old standard. This analysis demonstrates the similarity between the risk approaches specific to the estimates for the two measures, but also the existence of differences regarding the fair value and the use of external sources by the management or the auditor.
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Dissertations / Theses on the topic "International Standards on Auditing (ISA)"

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Hjalmarsson, Andreas, and Jenny Sahlin. "International Standards on Auditing i Sverige : Revisionsberättelsen i ny internationell kostym." Thesis, Umeå universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-56878.

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År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ”hög men inte absolut säkerhet”, ersatts med termen ”rimlig säkerhet”. I problemdiskussionen argumenterar vi för vilka problem som denna förändring kan medföra. Vi nämner bland annat att revisionsberättelsen kan bli allt för komplicerad, vilket kan leda till försämrad kommunikation inte enbart mellan revisorer och kunder, men även kunderna och deras intressenter. Denna studie utgår från ett kvalitativt synsätt och har antagit en deduktiv ansats för att besvara den valda problemformuleringen på bästa sätt. Denna diskussion leder oss till problemformuleringen som lyder:                                  ”Hur kommer relationen mellan revisorer och kunder förändras vid tillämpningen av International Standards on Auditing, ISA?”                 Utifrån denna problemformulering har vi för avsikt att studera om relationen mellan revisorerna och kunderna har förändrats efter tillämpningen av ISA. Dessutom vill vi skapa en insikt i om kunderna är medvetna om denna förändring och de bakomliggande orsakerna till förändringen. För att söka svar på frågorna har bland annat besöksintervjuer genomförts med både revisorer och kunder.            Detta resonemang kommer sedan att kopplas samman med relevanta teorier som vi anser lämpade till denna studie, såsom Kommunikationsprocessen, Agentteorin, Förändringsteorin, Motivationsteorin och Etik & Moral.        Vi kan konstatera att revisorernas kunder överlag i Sverige har mycket god tillit till sina revisorer och dessutom anser de även att revisorerna är mycket mera än en kontrollant. Det kunderna främst värdesätter är att revisorerna även fungerar som ett bollplank, där de kan bolla frågor mellan varandra.   Under genomförandet av denna studie har det bland annat framkommit att kommunikationen från revisionsbyråernas sida har varierat gällande att informera kunderna kring tillämpandet av den internationella revisionsstandarden ISA.  Resultatet av denna studie har bland annat lett fram till att revisionsbyråerna och däribland revisorerna måste arbeta med att bli bättre på att kommunicera förändringar som påverkar dem själva samt sina kunder.
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Sivertsson, Yulia, and Jenny Thorildsson. "International Standards on Auditing : Internationell standardisering med kulturella hinder?" Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20210.

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Syfte: International Standards on Auditing (ISA) är ett ramverk för revision som introducerats för att öka revisionskvaliteten globalt. Övergången till ISA ökar kontinuerligt bland världens länder. En bidragande orsak är att EU har antagit övergången i det åttonde bolagsrättsliga direktivet. Trots fördelarna råder ett visst motstånd mot ISA i delar av världen. Med stöd från tidigare litteratur antar vi att detta kan förklaras av kulturella skillnader, medlemskap i EU, skillnader av legalt system och marknadens orientering, samt storlek på ekonomin. Arbetets syfte är att undersöka om dessa faktorer påverkar den globala spridningen av ISA.   Metod: Vi har inkluderat 60 länder i vår studie. De variabler som har undersökts för varje nation är: Hofstedes kulturella variabler, EU-medlemskap, BNP, legalt system samt ekonomisk inriktning. Sekundärdata har samlats in från allmänt accepterade källor. Insamlade data har sedan bearbetats med statistiska metoder.   Resultat och slutsats: Resultaten från vår studie har visat att Hofstedes kulturella faktorer inte har samband med antagandet av ISA. Endast ett fåtal av de övriga variablerna visade signifikans med antagandet, nämligen EU-medlemskap och BNP. EU är därmed en viktig faktor för övergången till ISA. Variabeln EU visade ett signifikant samband med Hofstedes kulturella variabler. Det råder därmed kulturella skillnader mellan länderna inom och utanför EU, som i sin tur har påverkan på antagandet av ISA. Vår slutsats är att EU-medlemskap och storlek på ekonomin har påverkan på ländernas benägenhet för att anta ISA.   Förslag till fortsatt forskning: Studiens komplexitet gör att det finns möjligheter att göra större fördjupningar med fler och annorlunda mätvariabler. Det finns även möjlighet till liknande studier av hur kulturella faktorer påverkar övergången till andra internationella ramverk inom finansiell rapportering.   Uppsatsens bidrag: Föreliggande undersökning lämnar ett unikt bidrag till redovisningslitteraturen genom att vara den första studien att undersöka den internationella spridningen av revisionsstandarder i form av ISA och bidra till minskning av informationskostnader för företag runt om i världen.
Aim: International Standards on Auditing (ISA) is a framework introduced to improve auditing quality globally. Adoption of ISA is increasing continuously around the world. An essential contributing factor is the accepting of the Eighth Company Law Directive by the EU. However, the ISA adoption is far from been accepted by all countries; despite its obvious advantages. Prior work identifies cultural differences, EU-membership, size of economy, and differences in legal systems and market orientation as key factors in this adoption process. The study aims to examine if these factors influence global spreading of ISA.   Method: Our study includes 60 countries. The variables that have been introduced for each country are: Hofstede’s cultural variables, membership in the EU, GDP, type of legal system and economics. Secondary data were collected from generally accepted sources. The collected data were then analyzed using statistical methods.   Result and conclusions: The results of our study have shown that Hofstede’s cultural factors are not associated with ISA adoption. Only few other variables have shown significance with the hypothesis. These variables are EU-membership and GDP. Therefore, EU is an important factor for ISA adoption. Variable EU has shown significance with Hofstede’s cultural factors. This proves cultural differences between EU and other countries, which in turn influences ISA adoption. Our conclusion is that EU-membership and economy size influence inclination to ISA-adoption.   Suggestions for future research: The study's complexity gives opportunities to make future extensions by adding more variables. It is possible to conduct similar studies of cultural influence on the adoption of other international frameworks within financial reporting.   Contribution of the thesis: Our research makes a unique contribution to the accounting literature by being the first study to examine the international spreading of auditing standards in form of ISA and contributing to reducing information costs in the companies all around the world.
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Andersson, Mattias, and Annika Persson. "Internation Standards on Auditing : Revisorers upplevelser om revisionskvaliténs förändring efter implementeringen av en ny revisionsstandard." Thesis, Högskolan i Halmstad, Sektionen för ekonomi och teknik (SET), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-23071.

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I början av 2000-talet inträffade flera stora revisionsskandaler i världen vilket ledde till en förtroendekris för revisioner. ISA implementerades som ett svar på 2000-talets revisionsskandaler som uppmärksammats internationellt och syftar till att förbättra revisionens kvalité och likformighet i världen. Syftet med studien är att förstå vilka upplevelser revisorer har om implementeringen av ISA genom att beskriva och analysera revisorernas upplevelser av vilka effekter implementeringen av ISA medfört på revisionskvalitén. Problemformuleringen som studien utgått från är följande: Hur upplever revisorer att revisionskvalitén har förändrats sedan ISA implementerades i Sverige? Vi har använt oss av en kvalitativ ansats med en abduktiv strategi då både den teoretiska referensramen och det empiriska materialet varit utgångspunkt för vår studie. Insamlingen av empiri bestod av personliga intervjuer med åtta revisorer. I urvalet av respondenter ingår både auktoriserade och godkända revisorer från både Big-4 och icke Big-4 byråer. Vår studie visar att revisionskvalitén inte behöver ha ökat efter implementeringen av ISA, vilket var syftet med de nya revisionsstandarderna. Studien visar vidare att ISA inte är anpassat för små företag och ett diversifierat regelverk för revision av små företag kan gynna de små företagen eftersom kostnaden idag är större än nyttan av de nya revisionsstandarderna. ISA har även medfört att revisionen idag blivit dyrare att genomföra eftersom fler arbetsmoment krävs och dokumentationen blivit mer omfattande, vilket tar tid från andra granskningsåtgärder.
In the early 2000s several major accounting scandals occurred in the world, which led to a crisis of confidence in the audit. ISA was introduced as a response to the 2000s auditing scandals that attracted international attention and aims to improve audit quality and consistency of the world. The study's aim is to gain understanding on the experiences auditors have with the implementation of ISA by describing and analyzing the auditors' experiences of the impact ISA brought on audit quality. The problem that this study based on is the following: How do the Auditors feel that the auditing quality has changed since ISA was implemented in Sweden? We have used a qualitative method with an abductive approach where both the theoretical framework and the empirical material has been the starting point for our study. The collection of empirical data consisted of personal interviews with eight auditors. The sample of respondents included both authorized and approved auditors from both Big-4 and non-Big-4 firms. Our study demonstrates that the audit quality hasn’t necessarily increased after the implementation of ISA, which was the purpose of the new auditing standards. The study further show that ISA´s not optimal for small businesses and diversified regulatory audits of small businesses can benefit small businesses where the cost today is greater than the benefit of the new auditing standards. ISA has also meant that the audit today become more expensive to implement, because more operations are required and the documentation has become more extensive, which takes time away from other review procedures.
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Dang, Thu Trang. "Porovnání vybraných ISA a národních auditorských standardů ve Vietnamu." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-71973.

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This thesis describes the International Standards on Auditing (ISA) and the Vietnamese national Standards on Auditing (VSA), their genesis and current situation. The thesis presents a development of the audit in Vietnam, it's present situation and expected progress. The research refers to a survey. The aim of this survey was finding out the opinions and attitudes of Vietnamese's auditors to ISA and VSA.
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Lomryd, Amanda, and Nora Kronvall. "Vilken komplexitet upplever revisorn vid revidering av mindre komplicerade företag i Sverige? : ur ett International Standards of Auditing (ISA) perspektiv." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-19718.

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Previous research has focused on finding reasons to why smaller companies (SMEs) choose voluntary audit. The IAASB has in 2018 suggested a move away from the SME concept and has instead talked about audit of less complex entities. A problematization of using ISA for such entities is the bases for the new IAASB project. An explorative analysis of complexity in the audit of these entities, using ISA, is currently lacking in academic literature.   The study therefore aims to identify the complexity that auditors perceive in the audit of less complex entities in Sweden, using ISA. However, complexity within the auditing industry is still very diffuse and unidentified. Though many of the smaller companies choose to be audited, regulations like ISA are too large for this type of company. We are using interviews to achieve the aim of the study and the legitimacy theory and stakeholder theory to explain complexity. In order to identify where in the process the complexity is perceived, we are basing the research on the audit process.   The result of the study shows that it is challenging to define complexity when conducting an ISA based audit on less complex entities. Although, the results show that complexity exists, or at times, ‘ill-fit’, with ISA for these entities. Thus this thesis finds that there is an increasing demand amongst auditors for a new standard for these entities. The study attempts to contribute with an explanation of complexity, and our expectations are that future research will continue exploring this area.
Tidigare forskning har fokuserat på att finna anledningen till varför de mindre företagen väljer att bli reviderade, men vi har inte uppfattat att fokus har lagts på specifikt de mindre komplicerade företagen. Inte heller har det fokuserats på den komplexitet som upplevs och uppstår vid revidering av denna typ av företag, utifrån regelverket ISA.   Studiens syfte är att identifiera den komplexitet revisorer upplever vid revidering av mindre komplicerade företag i Sverige, utifrån ett ISA-perspektiv. Vårt ämnesområde är relativt outforskat och det inte är förrän nyligen som begreppet mindre komplicerade företag blivit aktuellt. Dock är begreppet komplexitet inom revisionsbranschen fortfarande diffust och odefinierat. Ämnesområdet är ett aktuellt ämne eftersom många mindre företag väljer att bli reviderade trots att krav ej föreligger, men med ett regelverk som ISA upplevs det som ingående och omfattande för denna typ av företag. Vi använder oss av intervjuer för att uppnå studiens syfte, och utgår från legitimitetsteorin och intressentmodellen för att försöka förklara komplexiteten. Vi utgår från revisionsprocessen för att identifiera var i processen som den upplevda komplexiteten existerar.   Studiens resultat visar på att revisorerna upplever en komplexitet, men att den är svårdefinierad. Det finns även en ökad efterfrågan bland revisorerna på en ny separat standard för de mindre komplicerade företagen. Studiens bidrag är att bidra med en förklaring av begreppet komplexitet utifrån det revisorerna uttryckt, och våra förhoppningar är att framtida forskning ytterligare ska beröra detta outforskade område.
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Aamir, Suhaib, and Umar Farooq. "Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45172.

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Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researchers, financial and professional analysts, regulatory authorities and governing bodies, and in some cases by the auditors and the firms as well regarding the effects of long-term auditor-client relationship on audit quality, equity risk premium, financial reports quality, audit pricing etc. These studies provide us with different results, both with the positive and negative associations and effects of long-term auditor-client relationship on the basis of different factors and contexts. For long, auditing has been discussed in different studies and research areas but mostly in association with publicly listed companies. Less attention has been paid to the relationship of auditors and clients as far as clients in SMEs are concerned. In any country around the globe, SMEs are of major contribution in terms of backing the economy, giving it both the boost and the stability, as they collectively form the major chunk of the economy. If we specify our study to the SMEs in Sweden, then 99% of the enterprises in Sweden represent the SME sector; in addition they employ around 60% of the manpower. Based on these facts, and due to less attention given to auditor-client relationship in terms of SMEs, instead of; we have directed our concerns towards the study of effects of auditor-client relationship on audit quality in SMEs in this particular research study. In this study, we have opted for qualitative research with semi-structured interviews to be used as the tool for data collection. Interviews were conducted with two different groups of interviewees, one group representing the auditors and the other group representing the client-firms (SMEs). A total of seven interviews were conducted in order to strengthen and validate the results for our research question. Due to the limitations of this study, mostly in terms of cost and time, samples were selected from Umeå, Sweden. The data interview structure, data analysis and discussion, and conclusions were all made based on existing theories summarized in the theoretical review of this study. The results of this study suggests that (1) long-term audit tenure is beneficial for the audit quality if certain risk factors like risk of auditor independence and risk of developing complacency are controlled; and (2) factors such as NAS, industry specialization, knowledge and experience of the auditor, internal control in the client-firm, professional ethics, proper audit plan, providence of unbiased information by the client, and appointment of the auditor by the client-firm itself enhances the audit quality.
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Albahloul, Mohammad. "Internationalisation of auditing practices and auditing professions : a study of international standards and international accounting firms." Thesis, University of Manchester, 2003. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488072.

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This thesis is concerned with the role of the international accounting firms in the process of auditing harmonisation both through their activities as individual firms and as agents whose actions enhance the degree of compliance with the International Standards on Auditing (ISAs). A major motivation underlying this research is the aspiration to understand the real potential for successful realization of the objective of worldwide auditing standards. This objective may be facilitated by the internationalisation of supply of auditing services, which suggests that the major international accounting firms would have a vital role in the achievability of global standards. Therefore, understanding the role of these firms is another motivation for this study. In addition, within the academic arena, comparative international auditing has received significantly less attention than international accounting harmonisation. As such, the third motivation for this study is to attempt to contribute to the debate on whether the internationalisation of auditing practices is generally feasible, in particular in the context of Less Economically Developed Countries (LEDCs). The research focuses on examining the extent to which ISAs are complied with in the context of LEDCs, and the influence of environmental factors, as suggested by comparative accounting research, and the activities of international accounting firms on compliance. Thus, the original idea of harmonisation as moving towards worldwide auditing practices across countries may not be achieved as long as environmental and cultural differences exist and exert different influences on professional development across countries. These research issues are addressed through a comparative study of Jordan, Lebanon, and Syria, based on a questionnaire survey and interviews. The rationale for conducting this investigation is based on the fact these three states belong to what is generally perceived to be a relatively homogenous region in terms of the level of economic development, culture, and language. But they have been followed diverse routes while adapting to the process of internationalisation of auditing practice. Therefore, it is of relevance to examine the forces that have resulted in countries within a relatively homogenous region adopting diverse policies while dealing with the international process. The study adds to the few existing empirical studies and offers evidence relevant to the debate about the extent to which international auditing practice has been harmonised, and what is the role of the major accounting firms in promoting adoption of ISAs and decreasing international auditing differences. In particular it provides evidence which can contribute towards understanding the nature and forms of international pressures for change in LEDCs. Previous studies have focused on auditing harmonisation within developed countries. This study indicates the need to broaden the research agenda to consider contexts where the auditing profession may be at a different stage of development, and to challenge assumptions either that innovations in auditing practice and standards are easily transferred globally or that individual countries, even within a common region, have uniform auditing environments.
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Gill, Haleema, and Nina Jebur. "En ny internationell standard för att revidera mindre komplicerade företag : En studie ur revisorns perspektiv." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-22314.

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Syftet med studien har varit att undersöka och analysera komplikationer som revisorer upplever i samband med implementering av ISA inom mindre komplicerade företag. Utgångspunkten i studien har varit att undersöka varför det föreligger ett behov av en ny revisionsstandard. För att besvara studiens syfte och problemformulering har empiri samlats in genom en innehållsanalys av IAASBs diskussionspapper “Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA”. Innehållsanalysen har utförts på 52 aktörer inom revisionsprofessionen. I analysen har insamlad empiri tolkats med hjälp av den teoretiska referensramen, vilken behandlar intressentteorin, legitimitetsteorin den institutionella teorin samt multi-governance teorin. Resultatet påvisar att svårigheter upplevs av MKF revisorer på grund av att ISA inte är anpassad efter mindre komplexa företag. Språket och bestämmelserna i standarden är alldeles för komplexa och omfattande. För att IAASB ska lösa denna problematik bör en ny revisionsstandard för MKF att utformas. Detta även bidrar till harmonisering inom MKF i världen.
The purpose of the study has been to investigate and analyze complications that auditors experience in connection with the implementation of ISA while auditing less complex entities. The main focus of the study has been to investigate why there is a need for a new auditing standard. To answer the study's research question, empirical data has been collected through a content analysis of the IAASB's discussion paper "Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the ISA". The content analysis has been performed on 52 organisations in the auditing profession. The collected empirical data has been interpreted with the help of the theoretical frame of reference, which deals with the stakeholder theory, the legitimacy theory, the institutional theory and the multi-government theory in the analysis. The results show that difficulties are experienced by LCE auditors due to the fact that ISA is not designed to be used for auditing inless complex entities. The language and the structure of the standard are far too complex and extensive. In order to solve this problem, IAASB has to make a new audit standard which is designed for LCE. This also contributes to harmonization within LCEs around the world.
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Nelje, Alexander, and Lisa Claesson. "Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.

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Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs? We will also explore which the auditors’ views regarding the importance of auditing and its role in combating corruption? The purpose of this thesis is to create an understanding regarding implementing and improving the usage of mandatory audits and international auditing standards within Zambian SMEs. This also includes enlightening the problems auditors face in their process to use these regulations within Zambian SMEs as tools to assist in the fight against the obstacles that corruption creates. This study has been done through qualitative research where the main empirical findings have been conducted through interviews with auditors in Zambia. These auditors have for instance, been asked questions about what rules that exist in their country, their view on the implementation of mandatory auditing and international auditing standards on SMEs, and if they have any personal experience of corruption in their line of work. The conclusion from this research showed that auditing could aid in the fight against corruption. These conclusions are based on the perceptions and opinions of the included auditors. An implementation of mandatory audits and international auditing standards within Zambian SMEs will detect and reduce corruption. Despite potential shortfall in knowledge while implementing adjusted ISA for SMEs, the benefits of implementation exceed the shortcomings. Auditing cannot only be used to detect corruption but also to deter it. Through mandatory audits and the risk of being caught pursuing corrupt acts will increase, deterring corruption. Consequently, auditing carries a great importance to combat corruption, and mandatory audits together with implementations of international auditing standards within SMEs will aid in a significant reduction of corruption in Zambia.
Korruption är ett världsutbrett fenomen som har beskrivits av forskare som cancer i samhället. Eftersom korruption har en omfattande karaktär så finns det många sätt att bekämpa den, till exempel genom att öka genomsynligheten och förbättringar av revision. Det är därför intressant att undersöka vilka effekter ett revisionskrav för SMEs skulle ha på ett land som inte har det idag. Forskningsfrågorna vi har valt att fokusera på är vilket perspektiv Zambiska revisorer har på hur väl lämpad en revisionsplikt och internationella revisionsstandarder är för Zambiska SMEs? Vilka är revisorernas åsikter beträffande vikten av revision och dess roll i kampen mot korruption? Syftet med denna uppsats är att skapa en förståelse angående implementering och förbättring av revisionskrav och internationella revisionsstandarder i Zambiska SMEs. I det här inkluderas också att upplysa om problematiken för revisorerna i deras process att använda dessa reglementen i Zambiska små och medelstora företag som ett verktyg för att hjälpa till i kampen mot de hinder som korruption skapar. Studien har genomförts genom en kvalitativ undersökning där större delen av empirin har samlats in genom intervjuer med revisorer i Zambia. Dessa revisorer har blivit tillfrågade angående vilka regler som existerar i landet, vilken åsikt de har på en implementering av revisionsplikt och internationella standarder för SMEs samt om dem har någon personlig erfarenhet av korruption från deras arbete. Slutsatsen från den här undersökningen är att revision kan hjälpa till att bekämpa korruption. En implementering av ett revisionskrav och internationella revisionsstandarder i Zambiska SMEs kommer att ertappa och reducera korruption. Trots potentiella kunskapsbrister under implementeringen av de justerade ISA för SMEs kommer fördelarna av implementeringen att överträffa nackdelarna. Revision kan också användas för att avskräcka från korrupta handlingar. Följaktligen är revision av stor vikt i kampen mot korruption och revisionskravet tillsammans med implementering av internationella revisionsstandarder för SMEs kommer signifikant att minska korruptionen i Zambia.
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Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the audit expectation gap. Furthermore, this thesis introduces recommendations to eliminate the shareholders' unreasonable expectations, which is one of the reasons for the audit expectation gap in Jordan.
Doctor of Philosophy (PhD)
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Books on the topic "International Standards on Auditing (ISA)"

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Voronina, Larisa. International standards on auditing: theory and practice. ru: INFRA-M Academic Publishing LLC., 2020. http://dx.doi.org/10.12737/1037951.

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The textbook is designed for a detailed study of the system of International standards of auditing (ISA). The illuminated structure of the system of MSA and standards, disassembled terminology and application of standards. Considered in detail the content of all ISAS, introduced in territory of the Russian Federation from February 12, 2019. (order of the Ministry of Finance of Russia from 09.01.2019 No. 2H). The content of the textbook and generated the results of its study of the professional competencies match the requirements of the Federal state educational standard of higher education of the latest generation and the national professional standard "the Auditor". For students, bachelors, undergraduates, postgraduates and teachers of economic universities and faculties, students of the program of preparation for the qualification exam for obtaining the certificate of the auditor, a professional accountant and also auditors, accountants, economists, lawyers and heads of organisations or improving qualification.
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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.

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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.
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Hayes, Rick, Philip Wallage, and Peter Eimers. Principles of International Auditing and Assurance. NL Amsterdam: Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463720069.

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The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: Structure of the book following the four phases of the audit process Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) Updates of the most recent auditing & assurance standards, including ISA 315 and 540 Highlighting the broader range of assurance engagements Practice exam-style questions with end-of-chapter answers And take a look at the book website here, for more information and extra materials for both tutors and students.
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International Federation of Accountants. International Auditing Practices Committee. International standards on auditing. New York: The Federation., 1991.

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Arzumanova, Lana, Natal'ya Orlova, Yuliya Caregradskaya, and Ol'ga Sobol'. International Standards on Auditing. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1303010.

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For graduate students, teachers, postgraduates and law students. The manual can be useful for the preparation of course papers and theses by students in the field of training "Jurisprudence", "State and municipal administration"."
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Krommes, Werner. Kommentar International Standards on Auditing. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7.

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International Federation of Accountants. International Auditing Practices Committee. Proposed International Standards on Auditing(ISA's). New York: IFC, 1993.

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Ridley, Jeffrey. International quality standards: Implications for internal auditing. Altamonte Springs, Fla: Institute of Internal Auditors, Research Foundation, 1996.

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Bagshaw, Katherine. A practical guide to international standards on auditing. Milton Keynes: Accountancy Books, 1998.

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International Federation of Accountants. International Auditing Practices Committee. Knowledge of the business: International standard on auditing. New York: International Auditing Practices Committee of the International Federation of Accountants, 1992.

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Book chapters on the topic "International Standards on Auditing (ISA)"

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Campbell, Leslie G. "Transferring Domestic Auditing Standards Overseas." In International Auditing, 135–54. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_11.

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Campbell, Leslie G. "The Need for Auditing Standards." In International Auditing, 9–29. London: Palgrave Macmillan UK, 1985. http://dx.doi.org/10.1007/978-1-349-07144-9_2.

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Boolaky, Pran K., Peter Ghattas, Teerooven Soobaroyen, and Oliver Marnet. "International Standards on Auditing (ISAs)." In The Routledge Companion to Accounting in Emerging Economies, 171–83. 1 Edition. | New York: Routledge, 2020. | Series: Routledge companions in business, management and accounting: Routledge, 2019. http://dx.doi.org/10.4324/9781351128506-14.

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Krommes, Werner. "Introduction." In Kommentar International Standards on Auditing, 1–6. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_1.

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Krommes, Werner. "Definitions." In Kommentar International Standards on Auditing, 7–17. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_2.

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Krommes, Werner. "Requirements and Applications." In Kommentar International Standards on Auditing, 18–646. Wiesbaden: Springer Fachmedien Wiesbaden, 2018. http://dx.doi.org/10.1007/978-3-658-22607-7_3.

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Lessambo, Felix I. "The International Auditing and Assurance Standards Board." In Auditing, Assurance Services, and Forensics, 35–39. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_3.

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Grasses, Gisbert. "International Standards on Auditing als Instrument der Harmonisierung der Prüfungsgrundsätze." In Internationalisierung der Abschlussprüfung, 53–185. Wiesbaden: Deutscher Universitätsverlag, 2000. http://dx.doi.org/10.1007/978-3-322-95341-4_5.

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Logvinova, Tamara I., Elena Yu Dyachenko, Natalia A. Gorlova, Maria N. Tatarinova, and Ludmila I. Fedulova. "Auditing the Settlements of Loan Liabilities in Accordance with International Standards: Methodological Approach." In The Challenge of Sustainability in Agricultural Systems, 351–60. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72110-7_37.

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Yesilcelebi, Gul, and Nazli Keyifli. "The Relationship between Corruption and Tax Burden: The Moderator Effect of Strength of Auditing and Reporting Standards." In The Impact of Globalization on International Finance and Accounting, 273–79. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-68762-9_29.

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Conference papers on the topic "International Standards on Auditing (ISA)"

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Subianto, Charis. "Determinants of Audit Quality: An Analysis of Three Points of International Standards on Auditing (ISA) and The Identity of The Auditor As An Independent Accountant." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007018105580565.

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Pop, Monica Ana. "EXPLORING THE RELATIONSHIP BETWEEN GOVERNANCE VERSUS AUDITING AND REPORTING STANDARDS." In 2nd International Scientific Conference. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2018. http://dx.doi.org/10.31410/itema.2018.587.

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Yekimov, Sergey. "Using Internal Standards In Auditing Activities To Strengthen Market Positions." In AmurCon 2020: International Scientific Conference. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.06.03.152.

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Hu, Xiaoqing. "The impact analysis of new auditing standards on audit risk." In 2014 2nd International Conference on Education Technology and Information System (ICETIS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icetis-14.2014.11.

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Silva, Diego R. C., Jorge Eider F. da Silva, Amanda Lucena Germano, Allan Robson Venceslau, and Luiz Affonso Guedes. "A tool for diagnosis in industrial valves based on ISA standards." In 2014 IEEE 23rd International Symposium on Industrial Electronics (ISIE). IEEE, 2014. http://dx.doi.org/10.1109/isie.2014.6864764.

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Suzuki, Daisuke, and Junpei Yamada. "Accounting Fraud and Accounting Standards: The Case of Toshiba's Fraudulent Accounting." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.44.

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Shpakova, Irina Vladimirovna. "Development of the internal standard "Methods of audit and control of operations of inventories"." In Сollection of articles, chair Tatiana Petrovna Krivetskaia. Publishing house Sreda, 2018. http://dx.doi.org/10.31483/r-11203.

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The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.
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Tian, Jinyu, and Sijia He. "Research on Performance Auditing Standards System Construction of Energy-saving Emission and Reduction Projects." In 2016 International Conference on Education, Management Science and Economics. Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icemse-16.2016.117.

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Beckmerhagen, I. A., H. P. Berg, S. V. Karapetrovic, and W. O. Willborn. "Auditing Supports the Integration of Management Systems in the Nuclear Industry." In 12th International Conference on Nuclear Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/icone12-49004.

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Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system in a German nuclear facility.
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Alzeban, Abdulaziz. "Impact of Board of Directors on the Internal Auditing Compliance with the Standards in Gulf Countries." In Annual International Conference on Accounting and Finance (AF 2016). Global Science & Technology Forum ( GSTF ), 2016. http://dx.doi.org/10.5176/2251-1997_af16.49.

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