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

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

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

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

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Лосева, Н., and N. Loseva. "International auditing standards: new current version." Auditor 5, no. 9 (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 (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 cla

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Smagina, M. N., S. V. Malkova, and A. S. Kuznetsova. "Features and difficulties of the ISA audit." Entrepreneur’s Guide 15, no. 3 (2022): 44–52. http://dx.doi.org/10.24182/2073-9885-2022-15-3-44-52.

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The article examines the main features and difficulties of auditing according to international auditing standards. The topic is relevant, since such standards are already used in our country. At the same time, the process of their introduction was long and time-consuming. However, this did not lead to their implementation without significant difficulties. New legislative amendments in this area only prove that the topic is relevant. As a result of the work, a conclusion will be drawn about the problems of applying international auditing standards, without solving which their full use in our co

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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 (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 mengetah

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Hussein, Waleed. "International Auditing Standard (500): “Audit Evidence” and its Role in Achieving Audit Quality - A Field Study on Some Sudanese Audit Firms." International Journal of Financial, Administrative, and Economic Sciences 4, no. 2 (2025): 190–220. https://doi.org/10.59992/ijfaes.2025.v4n2p7.

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The main objective of this study is to know the role of ISA (500): "Audit Evidence" in achieving audit quality in Sudan, in addition to showing the extent to which audit offices in the Sudanese business environment apply international standards of auditing in general, and particularly ISA (500). The problem of the study was represented by the lack of interest of some audit offices in applying international auditing standards to improve the quality of audit performance, especially ISA (500) which deal with audit evidence, either due to lack of familiarity with the importance of auditing standar

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HOLOVACH, Volodymyr. "Behaviorism in auditing and its influence on the legal content of international standards on auditing." Economics. Finances. Law 11/2023, no. - (2023): 101–7. http://dx.doi.org/10.37634/efp.2023.11.21.

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The paper is devoted to behaviorism in the field of audit activity, which in the form of the theory of behavior is widely used in scientific research and practice in foreign countries, especially in the USA. The least the problem of behaviorism is studied in Ukraine and then in rather general terms. It is shown that the main source of behaviorism is the philosophy of positivism and pragmatism. Its external manifestation is considered to be an individual reaction on stimuli of an external environment. In connection with this, the motives of the behavior of individuals are assigned a leading rol

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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 (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

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Tajimuratova, Nilufar. "Application of ifrs in New Uzbekistan." Новый Узбекистан: успешный международный опыт внедрения международных стандартов финансовой отчетности 1, no. 5 (2023): 204–7. http://dx.doi.org/10.47689/stars.university-5-pp204-207.

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This article is devoted to the application and implementation of International Accounting and Auditing standards based on European and American practice achievements, particularly International Financial Reporting Standards and International Standards of Auditing. There were described the main achievements in the integration of the national accounting and audit system into the world community. In summary, the recommendations and conclusions were developed on priority areas for further IFRS- and ISA-based accounting and audit reforms.

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Hashim, Saddam Catea. "The Extent to Which Local Accounting Systems Meet the Requirements of International Standards on Auditing (Isa)." American Journal of Economics and Business Management 7, no. 12 (2024): 1266–84. https://doi.org/10.31150/ajebm.v7i12.3098.

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The aim of the research is to identify the requirements of Isa standards and compare them with the foundations on which local accounting systems are based to indicate the degree of their compatibility and the scope of their development. The research used a set of statistical methods using the statistical software SPSS v 26and Amos v 26, which can help reach the research objectives. The research dealt with several topics, including the overview of accounting systems and the requirements of Isa standards, the objectives of the government accounting system, the requirements of Isa and their avail

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Tuleуeva, G., and S. Baimedetov. "ISA AS A MECHANISM TO COMBAT CORRUPTION AND INCREASE INVESTMENT ATTRACTIVENESS." Annali d'Italia 43 (May 25, 2023): 29–31. https://doi.org/10.5281/zenodo.7969614.

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This article is devoted to the concept of international auditing standards, the key directions and mechanism of anti-corruption are identified. The need to switch to International Auditing Standards is determined by the general policy of the state and the strategy of reforms aimed at building a market economy in Kazakhstan. Consequently, the integration of Kazakhstan into the world economy requires the inclusion of norms or individual documents of international public organizations in Kazakh law and giving them the status of regulatory legal acts of the Republic of Kazakhstan.

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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 a

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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 (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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Vincent Sunday, Mbuh. "The Role and Challenges of International Standards on Auditing in Diverse Economic Contexts." Current Trends in Engineering Science (CTES) 4, no. 4 (2024): 1–4. https://doi.org/10.54026/ctes/1067.

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The adoption and implementation of International Standards on Auditing (ISAs) are crucial for ensuring consistent audit quality and financial reporting integrity globally. These standards, established by the International Auditing and Assurance Standards Board (IAASB), aim to provide a universal framework for auditing practices. Developed economies, such as the United States and the United Kingdom, have leveraged strong regulatory frameworks and advanced technologies to achieve high compliance with ISAs, thereby enhancing investor confidence and market stability. However, the disparity in ISA

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

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

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Alharasis, Esraa Esam, Hossam Haddad, Husni K. Al-Shattarat, and Nidal Mahmoud Al-Ramahi. "Summary on the Development of Accounting and Auditing Practises towards IFRS-IAS/ISA in Jordan: Historical and Theoretical Perspective." WSEAS TRANSACTIONS ON BUSINESS AND ECONOMICS 21 (April 12, 2024): 967–87. http://dx.doi.org/10.37394/23207.2024.21.81.

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In this article, we take a look at the evolution of accounting in the Middle East [ME] region, with a focus on Jordan. We shall examine the major events in this region’s history and see how they relate to the global accounting agenda, changes in the local and international economic landscape, and other relevant developments. Pay close attention to how cultural and historical factors, in addition to worldwide accounting principles, impact the local accounting environment. The adoption of “International Financial Reporting Standards” [IFRS] by MENA nations is examined, along with the reasons and

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Злобина, А. А. "The problem of applying international auditing standards (ISA) in Russia." Экономика и предпринимательство, no. 6(143) (October 31, 2022): 1402–4. http://dx.doi.org/10.34925/eip.2022.143.6.262.

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На сегодняшний день международные стандарты аудита активно применяются практически во всех экономически развитых странах мира, поскольку служат эффективным инструментом для осуществления успешной аудиторской деятельности в рамках отдельной системы, организации, предприятия и др. В России международные стандарты приняты сравнительно недавно, что свидетельствует об отсутствии значимого опыта их практического применения. Это способствует возникновению негативных факторов, формирующих проблему применения МСА в России, что обуславливает необходимость проведения анализа проблемы применения МСА в Рос

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Пожарицкая and I. Pozharitskaya. "The role of professional judgment in international standards on auditing." Auditor 1, no. 3 (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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KOCHINEV, Yurii Yu, and Andrei A. ZAITSEV. "Evaluation of misstatements identified when applying statistical sampling procedures in audit." International Accounting 28, no. 2 (2025): 83–97. https://doi.org/10.24891/ia.28.2.83.

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Subject. This article deals with the issues of evaluating misstatements identified in the course of applying statistical sampling procedures, based on the requirements of International Standards on Auditing. Objectives. The article aims to substantiate the choice of the technique of processing the results of checking the elements of statistical sampling. Methods. For the study, we used analysis and synthesis. Results. The article proposes a point-estimation technique to predict the most likely misstatement in the general population, based on the position of mathematical statistics on the asses

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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 (2016): 59–81. http://dx.doi.org/10.1111/ijau.12081.

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Wahhab, Asaad, and Amna Ibrahim Obaid. "Adoption of the ISA 500 and its Impact on Audit Quality and Fraud Reduction: Evidence from Iraq." Technium Social Sciences Journal 45 (July 9, 2023): 30–48. http://dx.doi.org/10.47577/tssj.v45i1.9194.

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This study aims to demonstrate how adopting the international auditing standard 500 will improve audit quality in audit agencies. The Financial Supervision Bureau auditors and the possibility of benefiting from the research results prompted a recommendation to the Auditor Profession Council to adopt the two international standards of evidence and to accomplish the study's objective; the Auditor Profession Council has adopted these standards. A questionnaire form was adopted for this purpose, and 100 questionnaires were distributed to a sample of auditors in Iraqi auditing agencies and 100 ques

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Pîrvuţ, Valentin. "Auditing of the Computerised Information Systems in the Military Organization." Scientific Bulletin 21, no. 1 (2016): 36–39. http://dx.doi.org/10.1515/bsaft-2016-0034.

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Abstract An internal public auditing mission is a complex process with multiple objectives and auditable objects, which offers a most complete management of the audited entity’s identified risks and proposes solutions and recommendations for limiting their impact. In the informatics segment, the calculators, informatics systems (the operation systems, the informatics applications used in the entity, the accounting management systems of the data bases), the communication networks, the procedures and operations adjacent to the informatics systems, the policies in the system are subjected to cont

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Suyanto, Suyanto. "Speaking One Language with Different Accents: A Review on Adoption of International Accounting and Auditing Standards." Jurnal Dinamika Akuntansi dan Bisnis 5, no. 1 (2018): 55–68. http://dx.doi.org/10.24815/jdab.v5i1.8084.

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The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a difference of accounting and auditing practices still exists. It needs a comprehensive theory or analytical framework to explain such differences. Yet, there is still a limited overarching theory and comprehensive analytical framework to explain different accounting and auditing practices. Hofstede's work on culture, which is widely used in accountin

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CIURDAS, Ioana. "Measurement of Convergence Degree between International and US Auditing Standards for Accounting Estimates." Audit Financiar 18, no. 160 (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

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Brovkina, N. D. "Development Strategy for Audit Services Quality Supervisors." Accounting. Analysis. Auditing 6, no. 5 (2019): 69–79. http://dx.doi.org/10.26794/2408-9303-2019-6-5-69-79.

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The issue of improving the financial reporting auditing process has been an important development of the financial services market for many years. The wave of claims to the quality of auditing findings has led to reform not only in the profession itself, in the form of the reworking of international auditing standards (ISA), but also to the review of the organization of state oversight and supervision of the quality of audit. Currently, the auditing supervision authorities in the Russian Federation are building their work in accordance with the agreements formed at the international level, inc

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Chalu, Henry. "Adoption of International Standards on Auditing by Small and Medium-Sized Practices in Tanzania: An Examination of Critical Factors." Tanzanian Economic Review 9, no. 2 (2019): 53–88. http://dx.doi.org/10.56279/ter.v9i2.46.

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Tanzania, like many countries in the world, adopted international standards on auditing (ISAs) in 2004, which made it mandatory for all auditing firms to use to ensure high audit quality. Although several studies have been conducted to explore factors behind the adoption of ISAs, these studies have concentrated on large auditing firms ignoring small and medium practices (SMPs). Moreover, these studies have not focused on successful adoption as a multi-dimensional concept. Based on these gaps, this study seeks to examine the relationship between factors and successful adoption of ISAs by SMPs i

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KARTASHOV, Vladislav S. "The economic nature and process of formation of accounting estimates and accounting valuations." International Accounting 27, no. 9 (2024): 992–1007. http://dx.doi.org/10.24891/ia.27.9.992.

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Subject. Amendments to IAS 8 and, as a result, the revision of the essence of the category Accounting Estimate necessitate the improvement of the Russian methodological framework based on the previous version of the International Standard. When conducting an audit in Russia in accordance with international standards, auditors analyze the category Accounting Estimate, the essence of which is described in IFRS. The article discusses the discrepancy between the essence of the category Accounting Estimate used in the Russian practices of accounting and auditing. Objectives. The article aims to stu

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Mihret, Dessalegn Getie, Monika Kansal, Mohammad Badrul Muttakin, and Tarek Rana. "The auditing profession and the key audit matter reporting requirement." Qualitative Research in Accounting & Management 19, no. 1 (2021): 107–25. http://dx.doi.org/10.1108/qram-03-2020-0033.

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Purpose This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports. Design/methodology/approach This study draws on concepts from the sociology of the professions literature and the regulatory space metaphor. Data comprises comment letters and other documents pertaining to the setting of ISA 701. Findings The study shows that the KAM reporting requirement is part of

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

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

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

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

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

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

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Bierstaker, James, Lawrence Abbott, Paul Caster, Susan Parker, and Philip Reckers. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the Proposed International Standards on Auditing Revisions to ISA 315 and ISA 610." Current Issues in Auditing 5, no. 1 (2011): C8—C10. http://dx.doi.org/10.2308/ciia-50007.

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Кочинев and Yuriy Kochinev. "An Assessment of the Materiality Threshold." Auditor 2, no. 8 (2016): 12–15. http://dx.doi.org/10.12737/21058.

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Th e paper deals with the assessment of the materiality threshold for planning the audit of fi nancial statements in accordance with International Standards on Auditing (ISA) 320, «Materiality in planning and performing an audit». Th e analytical dependence linking the materiality threshold, level of materiality and the detection risk.

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Lyubenko, A., N. Znak, and O. Karpachova. "AUDIT FEATURES OF THE FIRST IFRS FINANCIAL STATEMENTS." Financial and credit activity problems of theory and practice 1, no. 42 (2022): 185–94. http://dx.doi.org/10.55643/fcaptp.1.42.2022.3690.

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Abstract. This article focuses on the financial audit of the first financial statements prepared in accordance with International Financial Reporting Standards (IFRS). Also, the article examines the requirements for the training, maintenance and design of workers in accordance with International Standards on Auditing (ISA) 230 «Audit documentation». The article identifies the main objectives, relevance and need for an audit of the first IFRS financial statements. The main sources of information for such an audit have been formed. The article analyzes the requirements for the first IFRS financi

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Кочинев, Юрий, and Yuriy Kochinev. "Meeting the ISA 550 «Related Parties» Requirements Taking into Account the National Jurisdiction." Auditor 4, no. 7 (2018): 31–33. http://dx.doi.org/10.12737/article_5b504801b4e370.91308881.

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The article analyzes the requirements of the International Standards on Auditing (ISA) 550 «Related parties», as well as the regulations of the Russian tax legislation with respect to transactions with related parties. Recommendations to the auditor on an estimation of possible tax consequences as a result of realization of operations with the connected parties are offered.

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Deng, Lingfeng, and Junying Peng. "Reflections on the Concept, Classification and Application of "Assertion" Under the New Standards." Frontiers in Business, Economics and Management 5, no. 3 (2022): 64–68. http://dx.doi.org/10.54097/fbem.v5i3.1909.

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Continuing to converge with international auditing standards, China revised auditing standards in 2019. The new standard closely follows ISA 315, which revises the classification of "assertion". In auditing practice, certified public accountants need to correctly understand the concept and classification of "assertion", and use "assertion" reasonably to consider different types of potential misstatements that may exist in the entity, so that they can design and implement more targeted auditing. procedures to collect sufficient and appropriate audit evidence. The article sorts out the origin an

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SMAGINA, Nataliya V., and Valeriya V. PETROVA. "Risk assessment steps and their changes due to the adoption of International Standard on Auditing (ISA) 315 (Revised 2019)." International Accounting 27, no. 5 (2024): 564–84. http://dx.doi.org/10.24891/ia.27.5.564.

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Subject. This article considers the impact of the new requirements of International Standard on Auditing (ISA) 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, on the risk-based approach applying in auditing. Objectives. The article aims to disclose the new requirements affecting one of the most important steps of auditing, namely the identification and assessment of risk in accordance with the new principles of ISA 315 revised. Methods. For the study, we used a systems approach. Results. The article summariz

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Bierstaker, James, Lawrence Abbott, and Susan Parker. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IIA’s Exposure Draft of 2010 International Standards for the Professional Practice of Internal Auditing." Current Issues in Auditing 4, no. 2 (2010): C1—C4. http://dx.doi.org/10.2308/ciia.2010.4.2.c1.

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SUMMARY: Recently, the Institute of Internal Auditor’s (IIA) Internal Audit Standards Board (IASB) conducted a comprehensive review of the International Standards for the Professional Practice of Internal Auditing (Standards). The IIA proposed changes to some of the Standards and also recommended new Standards. The IIA provided for a 90-day exposure period (from February 15, 2010, to May 14, 2010) for interested parties to examine and provide comments on the proposed changes and new Standards. The Auditing Standards Committee of the Auditing Section of the American Accounting Association provi

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Asmara, Eka Noor, Supardi Supardi, and Sidiq Ashari. "Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 1, no. 1 (2016): 1. http://dx.doi.org/10.20884/1.sar.2016.1.1.300.

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The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process o

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Asmara, Eka Noor, Supardi Supardi, and Sidiq Ashari. "Peran Organisasional Terhadap Pengembangan Bahan Ajar Pengauditan Berbasis ISA : Perspektif Dosen Pengauditan." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 1, no. 2 (2016): 1. http://dx.doi.org/10.20884/1.sar.2016.1.2.300.

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The adoption of International Standards on Auditing (ISA) by IAPI as a new auditing standard in Indonesia is unavoidable choice. As a consequences, alteration of teaching materials on higher education into ISA is considered as a necessary step that has to be taken. If the presumption of institutional isomorfism is taken place by IAPI, the feared of unwellprepared higher education and lectures in the process of adoption and integration new auditing standard has a reasonable reasons. This research is conducted to examine relationship of organization support and individual factor in the process o

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Mage, Urbanus Berni, Konstantinus Pati Sanga, and Fransiscus De Romario. "Analysis of the Implementation of International Standards on Auditing (ISA) in Internal Audit Practice at the Puskopdit Swadaya Utama with the Agency Theory Approach." Neo Journal of economy and social humanities 3, no. 4 (2025): 346–57. https://doi.org/10.56403/nejesh.v3i4.248.

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This research aims to analyze the implementation of International Standards on Auditing (ISA) in internal audit practices at Puskopdit Swadaya Utama Maumere using the Agency Theory approach. This approach is used to understand the relationship between cooperative management as agents and cooperative members as principals in ensuring transparency and accountability. This research uses a qualitative method with a case study approach, where data is obtained through interviews, observation and document analysis. The research results show that Puskopdit Swadaya Utama has not fully implemented ISA s

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HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Risk-oriented approach in audit activity." Economics. Finances. Law 2/2024, no. - (2024): 72–78. http://dx.doi.org/10.37634/efp.2024.2.15.

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The paper is devoted to a comprehensive study of the risk-oriented approach in auditing. Based on the analysis of research by foreign and domestic authors, the content of the materiality of audit risk is clarified. Their inextricable relationship in the practical implementation of the risk-oriented approach is shown. The special attention is paid to the application of mathematical calculations to determine materiality and audit risk. The possibilities and main directions of using mathematical calculations for determining materiality and audit risk are shown. Based on the obtained results, it w

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Khurumova, B., and M. Poddubnaya. "Application of international audit standards in the Russian Federation: prospects and problems." Bulletin of Science and Practice 4, no. 6 (2018): 275–78. https://doi.org/10.5281/zenodo.1289875.

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The article discusses the changes occurred in the audit activity of the Russian Federation, due to the application of international standards of audit in the Russian Federation. The influence of these changes on the state of the Russian audit services market is determined. The advantages and difficulties arising from the use of ISA are highlighted. Possible solutions to the problems are proposed.

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Brown, Veena Looknanan, Paul J. Coram, Sean A. Dennis, et al. "Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on International Auditing and Assurance Standards Board Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs." Current Issues in Auditing 13, no. 1 (2018): C1—C9. http://dx.doi.org/10.2308/ciia-52338.

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SUMMARY On July 16, 2018, the International Auditing and Assurance Standards Board (the Board or IAASB) issued a request for comment on its Exposure Draft, Proposed International Standard on Auditing 315 (Revised): Identifying and Assessing the Risks of Material Misstatement and Proposed Consequential and Conforming Amendments to Other ISAs (ED-315). Major enhancements proposed include explicit recognition of the auditor's use of automated tools and techniques, requiring an understanding of an auditee's use of information technology relevant to financial reporting, acknowledging the influence

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HOLOVACH, Volodymyr, and Tetiana HOLOVACH. "Auditor's professional judgment and opinion. Their regulation by legislation and international standards on auditing." Economics. Finances. Law Sp1/2022, no. - (2022): 34–39. http://dx.doi.org/10.37634/efp.2022.1sp.3.

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The paper is devoted to such an actual problem in the field of audit activity as professional judgment and an auditor's opinion. A proper clarification of the logical content of these concepts significantly affects the effectiveness of the audit according to requirements of International Standards on Auditing (ISA). To date, in scientific publications the various approaches to the interpretation of the given concepts are expressed. A significant part of the authors is limited to general definitions and only some of them make attempts to substantiate their research with the laws and categories

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Fakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports." Journal of Islamic Accounting and Business Research 11, no. 3 (2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.

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Purpose The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks. Design/methodology/approach A statistical measurement of the homogenization of the consolidated auditors’ reports of Islamic banks. International and Islamic auditing standards on consolidated auditors’ reports are used as the control (ISA 700 and AAOIFI standard-IAS2). Findings The results show a lack of harmonization among the Islamic bank’s groups in several elements related to the form of the consolidated auditor’s report and in a

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Šuvakov, Predrag, and Vidosava Sekicki. "Contemporary Trends in the Standardization of Accounting and Auditing at the International Level." Journal of Agronomy, Technology and Engineering Management (JATEM) 8, no. 1 (2025): 1411–28. https://doi.org/10.55817/ynph2883.

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This paper explores contemporary trends in the standardization of accounting and auditing practices at the international level, emphasizing the pivotal roles of the International Accounting Standards Board (IASB) and the International Federation of Accountants (IFAC). By harmonizing frameworks such as the International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA), these organizations aim to enhance transparency, comparability, and consistency in financial reporting globally. The study examines key challenges, including the balance between harmonization and

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Savchenko, Alla. "AUDIT OF TRANSNATIONAL TRANSACTIONS IN FOREIGN ECONOMIC ACTIVITY THROUGH THE LENS OF INFORMATION ASYMMETRY." Економіка розвитку систем 7, no. 1 (2025): 57–63. https://doi.org/10.32782/2707-8019/2025-1-8.

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The article examines the role of auditing transnational transactions in foreign economic activity through the lens of information asymmetry. It shows that in a globalised economy, where international operations are complicated by multiple layers of regulation, cultural barriers and currency risks, information asymmetry becomes a fundamental challenge to ensuring the transparency and reliability of financial reporting. It finds that unequal access to data increases the risk of financial distortions, which negatively affects managerial decisions and the efficiency of transnational transactions.

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Fakhfakh, Mondher. "The Comparability of Audit Reports Issued In the European Union: An Empirical Study Based On Separate and Consolidated Financial Data." International Journal of Accounting and Financial Reporting 2, no. 2 (2012): 386. http://dx.doi.org/10.5296/ijafr.v2i2.3017.

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The purpose of this article is to analyse the degree of European harmonisation of audit reports. This analysis refers to the international auditing standards that have been formally adopted in Europe.In this article we analysed the wording of audit reports issued in the European union. This analysis is accompanied by tests that verify the assumptions of homogeneity and comparability of European reports. The interpretation of results is assisted by several statistical techniques including univariate and multivariate tests.The results show that the objective of the European harmonisation of audi

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KHUNDADZE, Sophio, and Gvantsa AMIRIDZE. "Challenges of Meeting International Financial Reporting Standards for SMEs in Georgia." Journal of Business 6, no. 2 (2018): 47–56. http://dx.doi.org/10.31578/.v6i2.129.

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The paper focuses on the challenges faced by small and medium-sized entities (SMEs) in Georgia through adopting International Financial Reporting Standards (IFRS) for SMEs. It describes a new law issued in 2015 by the Parliament of Georgia, according to which entities should use translated versions of IFRS, IFRS for SMEs, International Standards for Auditing (ISA) and the last publication of International Ethics Standards Board for Accountants (IESBA) Code from January 1, 2017. International experiences of implementing IFRS for SMEs of several developing countries, which have already overcome

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