Academic literature on the topic 'ISA 701'
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Journal articles on the topic "ISA 701"
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 (December 30, 2021): 107–25. http://dx.doi.org/10.1108/qram-03-2020-0033.
Full textAli, Haya Ayad, and Lubna Zaid Ibrahim. "جودة تقرير مراقب الحسابات في البيئة المحلية في ظل متطلبات معيار ISA 701." Journal of Economics and Administrative Sciences 26, no. 124 (December 1, 2020): 549–68. http://dx.doi.org/10.33095/jeas.v26i124.2058.
Full textIwanowicz, Tomasz, and Bartłomiej Iwanowicz. "ISA 701 and Materiality Disclosure as Methods to Minimize the Audit Expectation Gap." Journal of Risk and Financial Management 12, no. 4 (October 16, 2019): 161. http://dx.doi.org/10.3390/jrfm12040161.
Full textBlenkinsopp, Joseph. "JUDAH'S COVENANT WITH DEATH (ISAIAH XXVIII 14-22)." Vetus Testamentum 50, no. 4 (2000): 472–83. http://dx.doi.org/10.1163/156853300506503.
Full textIsmail, Hashanah, Asna Abdullah Atqa, and Hamimah Hassan. "First Time Reporting of Key Audit Matters (KAM) by Malaysian Auditors." International Journal of Engineering & Technology 7, no. 3.30 (August 24, 2018): 30. http://dx.doi.org/10.14419/ijet.v7i3.30.18149.
Full textSobierajski, Bartłomiej Paweł. "Oracle of Doom or Oracle of Salvation? A New Interpretation of Animal Metaphors in Isa 31:4-5 in the Light of Rhetorical Analysis." Verbum Vitae 39, no. 2 (January 25, 2021): 429–50. http://dx.doi.org/10.31743/vv.11581.
Full textSegal, Milton. "ISA 701: Key Audit Matters - An exploration of the rationale and possible unintended consequences in a South African." Journal of Economic and Financial Sciences 10, no. 2 (November 6, 2017): 376–91. http://dx.doi.org/10.4102/jef.v10i2.22.
Full textElmarzouky, Mahmoud, Khaled Hussainey, Tarek Abdelfattah, and Atm Enayet Karim. "Corporate risk disclosure and key audit matters: the egocentric theory." International Journal of Accounting & Information Management 30, no. 2 (March 15, 2022): 230–51. http://dx.doi.org/10.1108/ijaim-10-2021-0213.
Full textGorodilov, M. A., and E. A. Pastukhova. "The first time adoption practice of ISA 701, Communicating Key Audit Matters in the Independent Auditor's Report, in Russia." International Accounting 21, no. 10 (October 15, 2018): 1116–28. http://dx.doi.org/10.24891/ia.21.10.1116.
Full textSotnikova, Lyudmila. "Accounting for Fixed Assets and Capital Investments As a Key Issue in the Audit of Financial Statements." Auditor 7, no. 7 (August 13, 2021): 28–42. http://dx.doi.org/10.12737/1998-0701-2021-7-7-28-42.
Full textDissertations / Theses on the topic "ISA 701"
Djavadpour, Maral, and Jenny Larsson. "Revisionsberättelsen : Hur kommer revisorns tillämpning av ISA 701 påverka revisionens förväntningsgap?" Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9692.
Full textLundgren, Louise, and Moa Oldenborg. "The public interest paradox of the Swedish auditing profession. : A quantitative study of potential effects of the Swedish implementation of ISA 700 (revised) and ISA ”." Thesis, Umeå universitet, Företagsekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-122667.
Full textStenbeck, Louise, and Aidai Satarova. "Särskilt Betydelsefulla Områden : En innehållsanalys om den utökade revisionsberättelsens utvecklingsriktning för svenska börsnoterade bolag." Thesis, Södertörns högskola, Företagsekonomi, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-46542.
Full textDen tidigare revisionsberättelsen har ansetts vara alltför standardiserad vilket har lett till debatter kring dess värde samt relevans då den saknar direkt anknytning till företaget. Med finanskrisen och revisionsskandaler som katalysator i början av 2000-talet initierades arbetet för att skapa en ny revisionsberättelse. Detta resulterade i att IAASB implementerade ett antal nya standarder som skulle komma att påverka revisionsberättelsens utformning men även innehåll år 2016. En av dessa nya standarder var ISA 701 som innebär att bolag som verkar på en reglerad marknad ska kommunicera Särskilt Betydelsefulla Områden (SBO). Syftet med denna del i revisionsberättelsen är att tillgodose intressenter med mer kvalitativ information om revisionen och företagsspecifik väsentlig information. Diskussioner har förts hur SBO verkar i praktiken för att tillgodose relevant information som är unik för företaget och på så sätt öka revisionsberättelsen värderelevans. Somliga anser att SBO kommer att generera mer företagsspecifik information medan andra uttrycker att det kan föreligga skäl att anta att nya avsnittet blir en ny standardiserad del i den nya revisionsberättelsen. Syftet med denna uppsats är att undersöka utvecklingsriktningen för kommunikationen av SBO i en svensk kontext. Vidare syftar denna uppsats studera om det föreligger tendenser till att det sker en standardisering av kommunikationen av SBO. För att undersöka studiens syfte genomfördes ett slumpmässigt urval på 100 stycken bolag som verkar på den reglerade marknaden varav revisionsberättelser studerades genom en innehållsanalys för perioden 2016–2020. Studien söker stöd i agentteorin, den institutionella teorin men även tidigare forskning om struktur och SBO vid analys om SBO utvecklingsriktning. Studien kan ge stöd för en utvecklingsriktning som har tendenser till standardisering i form av en enhetlig struktur gällande dess längd och hur många SBO som kommuniceras. Likafullt kan studien stödja en utvecklingsriktning med en avsaknad av standardisering med avseende till de kommunicerade SBO företagsspecifika karaktär som har varit relativt oförändrad under undersökningsperioden. Med beaktning till de observationer som studien frambringat kan denna studie inte dra entydiga slutsatser om det föreligger en utvecklingsriktning med tendenser till standardisering av SBO för svenska bolag.
Dogan, Bozan Berivan, and Bana Arefaine. "The implementation of ISA 701-key audit matters: : Empirical evidence on auditors adjustments in the new audit report." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-328294.
Full textJakobsson, Haidi, and Elin Nilsson. "Revisionspaketet och kreditgivare : Bankers användning av revisionsberättelsen vid kreditgivning till börsnoterade bolag." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-342019.
Full textJohansson, Carl, and Carl Nyström. "Särskilt betydelsefulla områdens inverkan på revisionens transparens : En tvärsnittsstudie om utformningen och rapporteringen av ett nytt avsnitt i revisionsberättelsen." Thesis, Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-64158.
Full textCarvalho, Liliana Patrícia Louro. "Matérias relevantes em auditoria e os seus determinantes : o caso do setor bancário europeu." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17319.
Full textO presente estudo visa identificar o tipo de Key Audit Matters (KAM) presentes no relatório de auditoria sobre as DF's dos bancos europeus. Adicionalmente, este estudo procura verificar se determinadas circunstâncias estão associadas ao nível de KAM, mais concretamente, o tipo de auditor, complexidade do relato financeiro e a regulação setorial. Para tal, recorreu-se a uma amostra de 273 bancos europeus com dados relativos ao ano de 2017. Os resultados permitem concluir que os bancos auditados pelas grandes empresas de auditoria como as Big 4 (as quatro maiores empresas internacionais de auditoria: Deloitte, Ernst & Young, KPMG, PWC - Pricewaterhousecoopers) estão associados negativamente às KAM, pois caso um banco seja auditado por uma Big 4, em média, o nkam diminui aproximadamente 51,67%. Verificou-se também que não existe uma associação entre KAM e a complexidade do relato financeiro, representada pelo julgamento das matérias contabilísticas. No entanto, face ao grande aumento de leis e regulamentos por toda a parte do mundo e de acordo com Olivier (2000), um ambiente de regulação complexo pode modificar os riscos do auditor, bem como os riscos para a própria administração da empresa. Através dos modelos testados neste estudo conseguiu-se concluir quanto maior é o capital do banco mais o banco deixa de estar em risco de incumprimento.
The present study aims to identify the type of Key Audit Matters (KAM) present in the audit report on the FDs of European banks. In addition, this study seeks to verify if certain circumstances are associated with the level of KAM, more specifically, the type of auditor, complexity of financial reporting and sector regulation. To this end, a sample of 273 European banks with data for the year 2017 was used. The results allow us to conclude that banks audited by large audit firms such as the Big 4 (the four largest international audit firms: Deloitte, Ernst & Young, KPMG, PWC - Pricewaterhousecoopers) are negatively associated with KAM, because if a bank is audited by a Big 4, on average, nkam decreases by approximately 51.67%. It was also found that there is no association between KAM and the complexity of financial reporting, represented by the judgment of accounting matters. However, in view of the large increase in laws and regulations throughout the world and according to Olivier (2000), a complex regulatory environment can modify the risks of the auditor as well as the risks to the company's own management. Through the models tested in this study it was possible to conclude that the bank's capital is higher and the bank is no longer at risk of default.
info:eu-repo/semantics/publishedVersion
Becker, Sabine Verfasser], and Beate [Akademischer Betreuer] [Söntgen. "Marcel und die Schauspieler. Formen der Rezeption im architektonischen und figürlichen Werk von Isa Genzken / Sabine Becker ; Betreuer: Beate Söntgen." Lüneburg : Universitätsbibliothek der Leuphana Universität Lüneburg, 2017. http://d-nb.info/1150508930/34.
Full textElliott, Eric Scott. "Historical Accuracy and the IRA Over 70 Years of Cinema." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cgu_etd/23.
Full textDinter, Ina [Verfasser]. "Claire, Rose, Blanche : James Ensors Bildstrategien in Liebesgärten, Nymphenbildern und dem Spätwerk / Ina Dinter." Berlin : epubli GmbH, 2015. http://d-nb.info/1077952287/34.
Full textBooks on the topic "ISA 701"
Muhammad ibn Abi al-Fath Bali. Mashyakhat Sharf al-Din al-Yunini, al-Imam al-Alim al-Allamah Sharaf al-Din Abu al-Husayn Ali ibn Muhammad ibn Ahmad ibn Abd Allah ibn Isa al-Yunini, 621-701 H. al-Maktabah al-Asriyah, 2002.
Find full textMasri, Ghassan el. Semantics of Qurʾanic Language : <i>al-Āḫira</i>: <i>al-Āḫira</i>. BRILL, 2020.
Find full textBonfil, Robert. History and Folklore in a Medieval Jewish Chronicle: The Family Chronicle of aḥimaʿaz Ben Paltiel. Ebsco Publishing, 2009.
Find full textFenyves, Attila, Ferdinand Kerschner, and Andreas Vonkilch, eds. Großkommentar zum ABGB - Klang Kommentar - §§ 647-755, Erbrecht. 3rd ed. Verlag Österreich, 2021. http://dx.doi.org/10.33196/9783704686770.
Full textFenyves, Attila, Ferdinand Kerschner, and Andreas Vonkilch, eds. Großkommentar zum ABGB - Klang Kommentar - §§ 647-755, Erbrecht. Verlag Österreich, 2021. http://dx.doi.org/10.33196/9783704686770.
Full textSchraubenverbindungen 2018. VDI Verlag, 2018. http://dx.doi.org/10.51202/9783181023365.
Full textWaszek, Norbert, ed. G. W. F. Hegel und Hermann Cohen. Verlag Karl Alber, 2019. http://dx.doi.org/10.5771/9783495817063.
Full textReindl-Krauskopf, Susanne, Ingeborg Zerbes, and Christian Grafl, eds. Jubiläumsjahr der Grundrechte - 9. ALES-Tagung 2020. Verlag Österreich, 2021. http://dx.doi.org/10.33196/9783704688279.
Full textTrummer, Martin. Mietkauf von Immobilien Mietverträge mit Kaufoption - Finanzierungsleasingverträge mit Kaufoption - nachträgliche Übertragungen nach dem WGG. Verlag Österreich, 2020. http://dx.doi.org/10.33196/9783704686701.
Full textRaschauer, Nicolas, ed. Höchstgerichtliche Vertretbarkeitskontrolle. Verlag Österreich, 2022. http://dx.doi.org/10.33196/9783704689825.
Full textBook chapters on the topic "ISA 701"
Reber geb. Wiesenauer, Simone. "Schlussbetrachtung." In Internationale Zielmarktanalyse und Vertriebsentwicklung, 233–39. Wiesbaden: Springer Fachmedien Wiesbaden, 2020. http://dx.doi.org/10.1007/978-3-658-32389-9_7.
Full textFranzen, Brigitte. "Isa Genzken Clothesline (Dedicated to Michael Jackson)." In Utopia and Monument, 170–77. Vienna: Springer Vienna, 2011. http://dx.doi.org/10.1007/978-3-7091-0773-7_21.
Full textGrünberger, Herbert. "Rechnungslegung nach IAS." In Praxis der Bilanzierung, 333–70. Vienna: Springer Vienna, 2003. http://dx.doi.org/10.1007/978-3-7091-6720-5_12.
Full textSchenkel-Brunner, Helmut. "Ina and Inb." In Human Blood Groups, 399–404. Vienna: Springer Vienna, 1995. http://dx.doi.org/10.1007/978-3-7091-3686-7_21.
Full textDolenc, V. V. "Extradural Approach to Intracavernous ICA Aneurysms." In Neurosurgical Management of Aneurysmal Subarachnoid Haemorrhage, 99–106. Vienna: Springer Vienna, 1999. http://dx.doi.org/10.1007/978-3-7091-6377-1_9.
Full textBarok, Daniel. "Cooperation in Space Between Europe and Israel in Light of the Recent ESA-ISA Agreement." In Yearbook on Space Policy, 191–206. Vienna: Springer Vienna, 2012. http://dx.doi.org/10.1007/978-3-7091-1363-9_8.
Full textSeyfarth, M., J. Brock, and J. Hein. "Wert der S-IgA-Bestimmung bei ausgewählten Krankheitsbildern." In Monoklonale Antikörper, 265–66. Vienna: Springer Vienna, 1989. http://dx.doi.org/10.1007/978-3-7091-7621-4_39.
Full textPoslussny, P., K. Vinzenz, and F. Zekert. "Serumimmunglobuline (IgA, IgE, IgG, IgM) bei Patienten mit Kopf-Halskarzinomen." In Chirurgische Therapie von Kopf-Hals-Karzinomen, 335–42. Vienna: Springer Vienna, 1992. http://dx.doi.org/10.1007/978-3-7091-9087-6_39.
Full textDolenc, V. V., M. Čerk, J. Šusteršič, R. Pregelj, and M. Škrap. "Treatment of intracavernous aneurysms of the ICA and CCFs by direct approach." In The Cavernous Sinus, 297–310. Vienna: Springer Vienna, 1987. http://dx.doi.org/10.1007/978-3-7091-6982-7_26.
Full textGraf, R., Ch Tschauner, and M. Steindl. "Nachuntersuchungsergebnisse und Verlauf des sogenannten physiologisch unreifen Hüftgelenkes (Typ IIa nach Graf)." In Die Sonographie in der Orthopädie, 135–40. Vienna: Springer Vienna, 1988. http://dx.doi.org/10.1007/978-3-7091-3348-4_21.
Full textConference papers on the topic "ISA 701"
White, James R. "How NFPA 70B Addresses the Reliability Requirements of NFPA 70E." In 2020 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2020. http://dx.doi.org/10.1109/esw42757.2020.9188319.
Full textOlsen, Andrew. "Incorporating NFPA 70E at a Utility." In 2018 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2018. http://dx.doi.org/10.1109/esw.2018.8727870.
Full textHoagland, Elihu. "NFPA 70E and ARC flash PPE update." In 2010 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2010. http://dx.doi.org/10.1109/esw.2010.6164466.
Full textČermák, Jiří, Viliam Lisý, and Branislav Bošanský. "Automated Construction of Bounded-Loss Imperfect-Recall Abstractions in Extensive-Form Games (Extended Abstract)." In Twenty-Ninth International Joint Conference on Artificial Intelligence and Seventeenth Pacific Rim International Conference on Artificial Intelligence {IJCAI-PRICAI-20}. California: International Joint Conferences on Artificial Intelligence Organization, 2020. http://dx.doi.org/10.24963/ijcai.2020/701.
Full textHeid, Kerry, Thomas E. Neal, Daniel Roberts, and Stephen Wilson. "Why are NFPA 70E and CSA Z462 different?" In 2012 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2012. http://dx.doi.org/10.1109/esw.2012.6165536.
Full textFocsha, Alexandru, Petru Gashin, and Alexei Simashkevich. "Photovoltaic Phenomena in Thin Film ZnTe-CdSe Heterojunctions." In ASME 2001 Solar Engineering: International Solar Energy Conference (FORUM 2001: Solar Energy — The Power to Choose). American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/sed2001-141.
Full textGammon, Tammy, Wei-Jen Lee, Zhenyuan Zhang, Ben Johnson, and James Beyreis. "Redeveloping the 2018 NFPA 70E Annex K and contemplating beyond." In 2015 IEEE IAS Electrical Safety Workshop (ESW). IEEE, 2015. http://dx.doi.org/10.1109/esw.2015.7094954.
Full textSamy Faried, P. E., and Wolfgang Hakelberg. "Arc Flash – IEEE 1584-2018, NFPA 70E 2018, & OSHA Final Rule Highlights and Arc Flash Mitigation Technologies." In 2019 IEEE-IAS/PCA Cement Industry Conference (IAS/PCA). IEEE, 2019. http://dx.doi.org/10.1109/citcon.2019.8729110.
Full textArno, Robert G., Evangelos Stoyas, and Robert Schuerger. "Risk Analysis for NEC Article 708 Critical Operations Power Systems." In 2009 IEEE Industry Applications Society Annual Meeting. IEEE, 2009. http://dx.doi.org/10.1109/ias.2009.5324900.
Full textAssegu, Ermiyas, Hamid Roozbahani, and Heikki Handroos. "An Integrator Backstepping Position Control of Electro-Hydraulic Servo System Based on Particle Swarm Optimization." In 8th FPNI Ph.D Symposium on Fluid Power. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/fpni2014-7801.
Full textReports on the topic "ISA 701"
Araujo, María Caridad, Marta Rubio-Codina, and Norbert Schady. 70 to 700 to 70,000: Lessons from the Jamaica Experiment. Inter-American Development Bank, April 2021. http://dx.doi.org/10.18235/0003210.
Full textSplitter, Gary, and Menachem Banai. Attenuated Brucella melitensis Rough Rev1 Vaccine. United States Department of Agriculture, January 2004. http://dx.doi.org/10.32747/2004.7585199.bard.
Full textMelanie, Haupt, and Hellweg Stefanie. Synthese des NFP-70-Verbundprojekts «Abfallmanagement als Beitrag zur Energiewende (wastEturn)». Swiss National Science Foundation (SNSF), January 2020. http://dx.doi.org/10.46446/publikation_nfp70_nfp71.2020.2.de.
Full textMelanie, Haupt, and Hellweg Stefanie. Synthesis of the NRP 70 joint project “Waste management to support the energy turnaround (wastEturn)”. Swiss National Science Foundation (SNSF), January 2020. http://dx.doi.org/10.46446/publication_nrp70_nrp71.2020.2.en.
Full textFromm, Hillel, Paul Michael Hasegawa, and Aaron Fait. Calcium-regulated Transcription Factors Mediating Carbon Metabolism in Response to Drought. United States Department of Agriculture, June 2013. http://dx.doi.org/10.32747/2013.7699847.bard.
Full textFreire, Mariana, Diana Martins, Maria Filomena Botelho, and Fernando Mendes. Biomarkers of resistance mechanisms in innovative lung cancer treatments - A systematic Review. INPLASY - International Platform of Registered Systematic Review and Meta-analysis Protocols, September 2022. http://dx.doi.org/10.37766/inplasy2022.9.0011.
Full textCahaner, Avigdor, Sacit F. Bilgili, Orna Halevy, Roger J. Lien, and Kellye S. Joiner. effects of enhanced hypertrophy, reduced oxygen supply and heat load on breast meat yield and quality in broilers. United States Department of Agriculture, November 2014. http://dx.doi.org/10.32747/2014.7699855.bard.
Full textBidier, S., U. Khristenko, R. Tosi, R. Rossi, and C. Soriano. D7.3 Report on UQ results and overall user experience. Scipedia, 2021. http://dx.doi.org/10.23967/exaqute.2021.9.002.
Full textGuzzo, Karen, and Katherine Graham. Median Age at Last Birth for Fathers. National Center for Family and Marriage Research, March 2022. http://dx.doi.org/10.25035/ncfmr/fp-22-05.
Full textBecker, Sarah, Craig Daughtry, and Andrew Russ. Robust forest cover indices for multispectral images. Engineer Research and Development Center (U.S.), December 2021. http://dx.doi.org/10.21079/11681/42760.
Full text