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Dissertations / Theses on the topic 'International Standards on Auditing'

Author: Grafiati

Published: 4 June 2021

Last updated: 26 July 2025

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1

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 fakt

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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

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3

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 accounti

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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

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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

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Kraftová, Zdeňka. "Spis auditora v praktické aplikaci." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76335.

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This thesis focuses on audit documentation in practice. The main aim of thesis is give the comprehensive requirements list on audit documentation. This include international standard on auditig, the Law on auditors and the Law on accounting. These requirements are describe on praktice example. There is include historici development in the Czech Reublic and in the word.

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7

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

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8

Eglund, Amanda, and Anna Gidlund. "The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073.

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On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process h

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9

Tesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.

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The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of r

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Lebediev, M. K. "Features of implementation of audit for small enterprises." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14065.

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Abdel-Qader, Waleed. "An evaluation of the International Auditing Standards and their application to the audit of listed corporations in Jordan /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030718.114033/index.html.

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Thesis (PhD) -- University of Western Sydney, 2001.<br>"This thesis is submitted in fulfillment of the requirements for the award of the degree of Doctor of Philosophy, School of Accounting, University of Western Sydney" Includes bibliographical references.

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Alhendi, Eyad Abdulaziz. "The impact of foreignness on the compliance with the international standards for the professional practice of internal auditing." Thesis, University of Hull, 2017. http://hydra.hull.ac.uk/resources/hull:17100.

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The Institute of Internal Auditors (IIA) was established to organise the profession. The IIA provides members with an International Professional Practices Framework (IPPF) to lead their professional practice and confirm the highest-quality internal audit effects in various environments. One of the IPPF components is the International Standards for the Professional Practice of Internal Auditing (the Standards). The goals of the Standards are to describe essential principles that characterise the practice of internal auditing, to deliver a framework for performing and promoting a wide range of v

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Jansson, Helene, and Sven Olofsson. "Revisionsstandard - RS : Vad innebar bytet från Revisionsprocessen för revisorerna?" Thesis, Mid Sweden University, Department of Social Sciences, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-252.

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<p>Sammanfattning</p><p>Introduktion</p><p>Ett antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.</p><p>Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.</p><p>Syfte</

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Konětopský, Filip. "Mezinárodní auditorské standardy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-75951.

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The International Standards on Auditing are created and published by the International Auditing and Assurance Standards Board. These standards are high quality, modern and approved by regulators throughout the world. Most of the developed countries addopted the ISAs in some way. The International Standards on Auditing have been effective for all audits in the Czech Republic since 2005. Their implementation in the European Union is expected shortly. Standards contribute to better international comparability and enhance the credibility and quality of the audit, including auditor's report. The Cl

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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, complex

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Šimůnková, Andrea. "Ověření účetní závěrky auditorem ve vybraném podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-75953.

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The aim of this thesis is to analyse auditing methods, which are specified in International Standards on Auditing - ISAs, and consequently apply some of these theoretical outputs to the financial statement of a real company.

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Lai, Catherine. "Global financial regulation and the significance of international accounting and auditing standards : an empirical analysis of the World Bank's ROSC initiative." Thesis, University of Manchester, 2012. https://www.research.manchester.ac.uk/portal/en/theses/global-financial-regulation-and-the-significance-of-international-accounting-and-auditing-standards--an-empirical-analysis-of-the-world-banks-rosc-initiative(8ae61c71-08e2-48da-97dc-009f61c015ee).html.

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International Financial Reporting Standards (IFRS) and International Standards on Auditing (ISA) have gained significant momentum following the market failures and negative global externalities that occurred during the two major financial crises of the last decade. In tackling the macroeconomic instabilities generated by the Asian financial crisis of 1997-98 and the effects of the credit crunch of the global credit crisis of 2007-09, the international financial community has actively promoted the development and reliance on a set of twelve international standards to strengthen international fi

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Binger, Marc. "Der Ansatz von Rückstellungen nach HGB und IFRS im Vergleich : Regelungsschärfe, Zweckadäquanz sowie Eignung für die Steuerbilanz /." Wiesbaden : Gabler, 2009. http://d-nb.info/993686206/04.

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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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Šašková, Lucie. "Audit účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10465.

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The aim of this thesis is clarification of the importace of financial statement audit, characterization of the auditor's procedure and presentation of a possible fulfillment of these theoretical outputs based on the financial statement audit of a real company.

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Beghetto, Andrea. "L'attività di revisione legale del bilancio d'esercizio tra dettato normativo e principi di revisione internazionali." Doctoral thesis, Università degli studi di Padova, 2013. http://hdl.handle.net/11577/3423401.

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The thesis examines the juridical impact on the statutory audit process after the adoption of the legislative decree 27 January 2010, n. 39 that has implemented the European Statutory Audit Directive (Directive 2006/43/CE) into Italy. In particular, the study analyzes the new legal significance of the international standards on auditing (ISA): art. 11 of the decree 39/2010, indeed, establishes that all statutory audits should be carried out on the basis of international auditing standards. Chapter One contains an analytical reconstruction of the Italian legal framework on statutory auditing a

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Martinů, Petr. "Aspekty účetního auditu v EU a ČR a jejich dopady na firmy." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221469.

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This master’s work summarises main implementation principles of accounting audit in the Czech Republic with context of European Union. Work explains status and role of auditors in society, general demands on accounting audit, the way of their control and fulfilling. Also contains suitable recommendations for Czech auditors.

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Hijarunguru, Suveree. "The usage of performance measurement systems by selected internal auditing departments in Windhoek, Namibia and Cape Town, South Africa." Thesis, Cape Peninsula University of Technology, 2017. http://hdl.handle.net/20.500.11838/2508.

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Performance evaluation of internal auditing departments is extremely important as organisations depend on the advice and assurance they obtain from these department. Therefore, this study seeks to determine the perceived most relevant and appropriate performance measurement system (PMS) used to evaluate the performance of internal auditing departments. The determination of such a PMS may lead to effective performance measurement, meeting and exceeding stakeholders’ expectations, and achieving strategic objectives. Questionnaires were distributed to organisations that hold an internal auditing

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Layerová, Jana. "Průběh auditu z pohledu auditované účetní jednotky." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114535.

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This thesis called "The audit from the perspective of the audited entity" is focused on the audit, but from a different point of view than most of the specialized publications about audit. It is possible to divide the thesis into two parts. In the theoretical part, there is explained the issue of audit from the historical view, which is followed up with the legislation and professional treatment. Briefly there are mentioned the International Standards On Auditing, that have gradually replaced nowadays invalid Czech Auditing Directives. At the end of the theoretical part, the whole audit proced

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Kupková, Barbora. "Odhalování hospodářské kriminality při auditu a forenzním šetření." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-125180.

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Economic crime is always actual theme, even more when economy finds itself in crisis. It is a well-known fact, that in such times fraud risk increases even inside organizations. This thesis is dealing with economic crime from the perspective of auditor and fraud examiner and likewise in the terms of Czech criminal law. Fraud, as both professions call economic criminality, implies higher costs for organizations, that's why both private and government sector organizations strives to fight it. Statutory audit is being perceived as one of the means to detect fraud. But statutory audit often fails

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Cao, Van Anh. "Spolupráce externího a interního auditu a její přínosy." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359063.

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The thesis is focused on cooperation between external and internal audit and its benefits for the selected organisation and all concerned parties. Theoretical part deals at the beginning with the history of external and internal audit in Europe, United states of America and Czech republic. Other chapters are dedicated to the definitions, mission and contribution of external and internal audit. The thesis also deals with the czech and international legislation in the field of the analyzed audit. The practical part is focused on external and internal audit in two organisations, more specifically

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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 researche

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Fotoh, Lazarus Elad. "The Impact of Audit Education on the Audit Expectation Gap : Evidence from Civilekonom Students in Sweden." Thesis, Karlstads universitet, Handelshögskolan, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-55337.

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There is considerable evidence of the existence of audit expectation gap between auditors and the public in Sweden. However, conflicting views exist regarding the role of audit education in narrowing this gap. This thesis, therefore, aims to investigate if the teaching of audit courses for civilekonom students contributes in narrowing the expectation gap resulting from the misunderstanding of audit regulations as contained in ISA and ABL.A survey questionnaire containing seventeen semantic differential belief statements measured using the five-point Likert scale was completed by four groups of

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Ciprovská, Jana. "Právní úprava auditu v České republice a mezinárodní harmonizační procesy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10541.

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The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical developme

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Špetová, Aneta. "Ověření účetní závěrky a výroční zprávy vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-197687.

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The thesis deals with the verification the financial statements and annual reports of the selected company. The aim of the thesis is to characterize the financial statements and the annual report and subsequent application of the theoretical basis for the practical demonstration of the audit contract specific firm. The theoretical part of the thesis is divided into six separate parts. The first chapter describes the concept of audit, defines its basic objectives and principles and provides information about its development. The second chapter pursues to the regulation of the audit, both in ter

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Rajdl, Jan. "Vybrané způsoby substantivního testování a využití nástrojů statistiky v auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198421.

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Audit is an interdisciplinary activity which requires, nowadays more than ever in the past, knowledge and skills in the field of accounting and related financial knowledge, as well as from other non-financial sectors (such as the statistics or the information technology). The use of statistics in the audit may not be entirely obvious at first sight and thus the main aim of this thesis is to point out possible ways to apply statistical tools in substantive testing (which represents an important stage of the audit work). The most important use of statistics in the audit can be found in sampling

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Madsen, Pierre. "Commercial Loan Officers and the Audit Expectation Gap." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202335.

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The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern. This thesis aims to investigate the level and nature of the audit expectation gap betweenauditors and commercial loan officers. In addition, this thesis also asks the question ifeducation is a mean to reduce commercial loan officers’ audit expectation gap. A questionnaire containing seven-point Likert scales with bipolar adjectival statements wassent to auditors and commercial loa

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Montoya, del Corte Javier. "La vertiente cualitativa de la materialidad en auditoría: marco teórico y estudio empírico para el caso español." Doctoral thesis, Universidad de Cantabria, 2008. http://hdl.handle.net/10803/10593.

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El objetivo de la tesis es profundizar en el estudio de la materialidad en auditoría, y, más concretamente, de los factores cualitativos asociados al concepto. En el primer capítulo, se analizan los fundamentos teóricos y normativos. En el segundo capítulo, se revisa la literatura previa. En el tercer capítulo, se desarrolla un estudio empírico dirigido auditores de cuentas y directores financieros de empresas españolas. Como conclusión principal se establece que la utilización efectiva de los factores cualitativos de la materialidad en auditoría constituye un instrumento válido que puede cont

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Bravená, Helena. "Interní audit ve společnosti ČEZ, a. s." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-113211.

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The aim of this Master's Thesis is to describe an internal audit procedure in multinational company ČEZ, a. s., on the fictional sample of internal audit. The Master's Thesis is divided into theoretical and practical part. The theoretical part focuses on describing the basic concepts and processes of internal audit in general. The practical part deals with the internal audit process in a company which generate and sell electricity and heat. After studying company's documents related to internal audit was carried out fictitious internal audit. The main products of this audit are documents named

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Ye, Minlei. "The economics of auditing standards." Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/10176.

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Auditing standards provide the objectives to be achieved in an audit and methods to be used by auditors. Standards differ across countries and vary over time. This thesis explores variations in auditing standards, focusing on the questions of how players with different economic incentives influence (or set) auditing standards and how those choices vary with different legal liability regimes. The thesis analyzes the process of setting auditing standards by considering two of the standards' properties: toughness (stringency) and vagueness (imprecision). I present a contracting model between an

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Stojánková, Radka. "Audit účetní závěrky vybraného zemědělského podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2016. http://www.nusl.cz/ntk/nusl-241315.

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The thesis is focused on the audit on an agricultural entity. There is a historical development of audit and basic information. The thesis describes the regulation in the European Union, the procedure itself in accordance with International Standards on Auditing and the specifics of the audit at the agricultural company. In the analytical part is the procedure shown on a particular entity. The aims are to describe legislative regulation and procedure of audit in the Czech Republic.

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Aba-Alkhail, Khalid Ibrahim. "Regulating the auditing profession in Saudi Arabia : the formulation of early auditing standards." Thesis, University of Essex, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343504.

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Li, Chuntao, and 李春濤. "Two essays on auditing quality in China's audit market for listed firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.

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Hecimovic, Angela. "The Introduction of Clerp 9 Audit Regulation and its Impact on the Auditing Profession." Thesis, Discipline of Accounting, Economics and Business, 2008. http://hdl.handle.net/2123/3666.

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This study examines the introduction of legally enforceable Australian Auditing Standards (ASAs) and the impact on the audit profession after their first year of implementation. This study is informed by regulation theories and potential costs, benefits and other impacts of the new regulatory regime identified by the Australian government’s April 2006 Regulation Impact Statement (RIS). This study collected relevant data through semi-structured in-depth interviews with the same key stakeholders as RIS (accounting firms, professional bodies and regulatory bodies). The results indicate significan

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Grau, Andreas. "Gewinnrealisierung nach International Accounting Standards /." Wiesbaden : Dt. Univ.-Verl, 2002. http://www.gbv.de/dms/zbw/352935693.pdf.

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To, Christopher. "International standards for commercial mediators." Thesis, University of Stirling, 2015. http://hdl.handle.net/1893/24165.

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This paper talks about the international standards for commercial mediators. It introduces the standards of eight different jurisdictions and afterwards, evaluates whether there should be one accrediting standard for all international commercial mediators. In the introduction chapter, the paper talks about the problems with the current legal system and then explains the growth of mediation in today’s society. By discussing the nature and practice of mediation, whether mediation should be compulsory or voluntary in light of Article 6 of the European Convention on Human Rights, rationale of the

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Korol, A. O. "Environmental management and international standards." Thesis, Sumy State University, 2017. http://essuir.sumdu.edu.ua/handle/123456789/65975.

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Environmentаl mаnаgement is а modern method of аccounting for the benefits of environmentаl protection in the implementаtion аnd plаnning of the аctivities of аn orgаnizаtion. This is аn integrаl pаrt of modern mаnаgement systems.

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Bigoy, Céline. "Les IAS (International Accounting Standards)." [S.l.] : [s.n.], 2003. http://www.enssib.fr/bibliotheque/documents/dessid/rrbbigoy.pdf.

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Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Villeurbanne, ENSSIB : 2003. Rapport de recherche bibliographique Diplôme d'études supérieures spécialisées : Ingénierie documentaire : Lyon 1 : 2003.

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Dietel, Marco. "International Accounting Standards, International Financial Reporting Standards und steuerliche Gewinnermittlung : Möglichkeiten für eine modifizierte Massgeblichkeit /." Sternenfels : Verl. Wiss. und Praxis, 2004. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=012926115&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Veiga, Juliana Gorete Tavares. "O relatório de auditoria e as diferenças de expectativas em auditoria: recentes alterações." Master's thesis, Universidade de Aveiro, 2016. http://hdl.handle.net/10773/16754.

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Mestrado em Contabilidade - Auditoria<br>Vários esforços têm sido feitos para restabelecer a confiança dos utilizadores das demonstrações financeiras, principalmente após os grandes escândalos financeiros no início do século XXI. Assim, estão previstas alterações para o relatório de auditoria, quer por força da transposição de normativos europeus, que remetem para a utilização direta das International Standard on Auditing, quer por exigências nacionais adicionais. O objetivo principal destas alterações é aumentar o valor informativo do relatório, sendo uma tentativa de redução das difer

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Morton, Anja Marketta. "Audit service quality : an empirical investigation." Phd thesis, Faculty of Economics, 1998. http://hdl.handle.net/2123/5305.

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Lenhard, Klaus G. "International Participation in AOS Standards Development." International Foundation for Telemetering, 1989. http://hdl.handle.net/10150/614724.

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International Telemetering Conference Proceedings / October 30-November 02, 1989 / Town & Country Hotel & Convention Center, San Diego, California<br>During the current decade, international cooperation in space projects has become more and more popular and this trend is increasing. Initially, this involved only single missions with agencies flying payloads on other agencies' spacecraft. Later, this trend continued with international ventures, involving different agencies. In the immediate future, even more challenging scenarios are foreseen. The best known example and prime driver for such so

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Lagelle, Anaïs. "Les standards en droit international économique." Nice, 2012. http://docelec.u-bordeaux.fr/login?url=http://www.harmatheque.com/ebook/9782343035413.

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Le droit international économique, souvent décrié comme étant inefficace, voire inexistant, connaît aujourd’hui un renouveau de sa normativité. En effet, la technique du standard juridique permet au droit international économique d’être efficace et d’encadrer l’action de tous ses acteurs. A cet égard, les standards occupent une place tout à fait manifeste dans le droit international économique. L’importance de la place octroyée aux standards s’évalue, d’une part, ratione personae, c’est-à-dire que tous les acteurs du droit international économique contribuent à l’instauration durable de la tec

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Aranda, Veramendi Jackeline Shane, and Prado Devy Gómez. "La evaluación de las incorrecciones identificadas durante la realización de la auditoria (NIA 450) y su impacto en el sistema de control interno en el sector de cooperativas de ahorro y crédito asociadas a la FENACREP en los distritos de Jesús María y Pueblo Libre, 2017." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2018. http://hdl.handle.net/10757/625943.

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La presente investigación tiene como objetivo demostrar la importancia de la evaluación de las incorrecciones identificadas durante la realización de la auditoria (NIA 450) y su impacto en el sistema de control interno en el sector de las cooperativas de ahorro y crédito asociadas a la FENACREP en los distritos de Jesús maría y pueblo libre. Para el desarrollo del presente trabajo, hemos realizado una investigación cualitativa y cuantitativa. Por ello, se utilizó encuestas aplicadas a los Gerentes Financieros o auditores internos de las cooperativas de ahorro y crédito que se encuentran ubica

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Beckerdite, Stanley M. "The use of International Standards Organization ISO 9000 Quality Assurance Standards in place of military standards." Thesis, Monterey, Calif. : Naval Postgraduate School, 1992. http://handle.dtic.mil/100.2/ADA256203.

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Thesis (M.S. in Management)--Naval Postgraduate School, June 1992.<br>Thesis Advisors: Matsushima, Rodney F. ; Zirschky, Stephen. "June 1992." Includes bibliographical references (p. 139-140). Also available in print.

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