Relevant bibliographies by topics / Legal audit

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Legal audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 1 June 2024

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Journal articles on the topic "Legal audit"

1

Irawan, Denny. "SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA." Scientium Law Review (SLR) 1, no. 2 (December 30, 2022): 13–21. http://dx.doi.org/10.56282/slr.v1i2.148.

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The problems of low Audit Coverage Ratio (ACR) and Additional Underpaid Tax Assessment Letters (SKPKBT), tax audit period, and tax determination expiration considerations indicate that this phenomenon is necessary to produce an ideal (legal) concept related to audit sampling in tax audits for Indonesia. Based on the normative juridical method, it was concluded that there is a need for legal certainty related to audit sampling based on the constitutional order in connection with the fulfillment of tax law requirements as a lex specialist derogat lex generalist. The absence of audit sampling provisions in tax audits is based on the absence of statutory regulations binding on taxpayers, tax authorities, and certain third parties. In fact, there is always uncertainty in tax audits, there is a need for sufficient legal evidence in tax audits, there is a need to consider efficiency and economic benefits in carrying out tax audits, there is a need to use the means of professional judgment of tax examiners, and a reasonable basis is needed to conclude the characteristics of a population in a tax audit.
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Maryani, Neni, and Usman Sastradipraja. "Peranan Audit Investigatif dalam menjadikan Bukti Audit sebagai Bukti Hukum untuk Pembuktian Tindak Pidana Korupsi." Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi 17, no. 2 (January 29, 2022): 1–32. http://dx.doi.org/10.54783/portofolio.v17i2.199.

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This study aims to determine the implementation of investigative audits, how the procedures for collecting audit evidence and its development into legal evidence related to proof of Corruption Crimes, and how the role of investigative audits in making audit evidence as legal evidence to prove Corruption Crimes by the Financial and Development Supervisory Agency (BPKP) Center. Investigative audit includes the review of financial documentation for specific purposes related to litigation and criminal matters, where the practice is prioritized in two areas of activity, namely looking for evidence of criminal acts and causes or supporters of losses. Proof in an audit perspective and evidence in law is different. But, based on Law no. 8 of 1981, from now on referred to as KUHAP, audit evidence can be developed into legal evidence. Can obtain instructional evidence from the Audit Working Paper, documentary evidence from the Investigative Audit Result Report, can get expert evidence from the investigative auditor's statement, and the Investigative Audit Result Report? The method used in this research is a case study. Based on the research results from the discussion, it can be concluded that the implementation of investigative audits plays a role in making audit evidence legal evidence for proving Corruption Crimes. The performance of an outstanding investigative audit will produce relevant, competent, and valid audit evidence, which in the end can be developed into legally valid evidence (based on the Criminal Procedure Code). Still, audit evidence is not the only evidence used in making decisions. Not all audit evidence can be used as legal evidence.
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Kadous, Kathryn. "The Effects of Audit Quality and Consequence Severity on Juror Evaluations of Auditor Responsibility for Plaintiff Losses." Accounting Review 75, no. 3 (July 1, 2000): 327–41. http://dx.doi.org/10.2308/accr.2000.75.3.327.

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This study investigates whether providing higher quality audits increases auditors' chances of avoiding legal liability. Negligence rules hold auditors responsible for plaintiff losses only when the quality of the audit provided fails to meet standards of care. The results of my experiment suggest that the ex post observed consequences of audit failure can affect the standards of care to which jurors hold auditors. Specifically, participants serving in the role of jurors assessed higher standards of care for auditors when the consequences of audit failure were more severe. Furthermore, when the consequences of audit failure were more severe, participants' evaluations of the auditor did not depend on the quality of the audit provided—auditors who provided higher quality audits were evaluated just as negatively as those who provided lower quality audits. In contrast, when audit failure led to only moderately negative consequences, auditors who provided higher quality audits received more favorable evaluations. These results suggest that providing higher quality audits will not necessarily protect auditors from legal liability when the consequences of audit failure are severe.
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Mhlanga, David, and Kgabo Freddy Masehela. "Exploring the involvement of tax audit experts in the early stages of tax audits." International Journal of Research in Business and Social Science (2147- 4478) 12, no. 8 (December 11, 2023): 299–309. http://dx.doi.org/10.20525/ijrbs.v12i8.2477.

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Tax compliance and evasion pose significant challenges to tax authorities in South Africa and other countries. In recent times, corporate governance issues have increasingly involved tax compliance. This study focuses on unresolved audit issues with the South African Revenue Service (SARS), expensive litigation, and lengthy arbitration with the tax Ombudsman. These issues are complicated by legal elucidations, legislative components, and regulatory frameworks. The paper aims to clarify the purpose of a tax legal audit expert at SARS in the initial phases of an audit procedure. To answer this research question, a thorough mapping review using methodical, technique-based literature evaluation was conducted. The study found that the lack of skilled tax legal audit experts hampers the effectiveness and efficiency of tax audits. Therefore, tax authorities must invest in the skills of tax legal audit experts to improve audit outcomes.
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Putra, Angga Kiryaditama. "ANALYSIS OF BPK LEGAL BASIS FOR FORESIGHT AUDITORS FOR THE ACCELERATED ACHIEVEMENT OF THE SUSTAINABLE DEVELOPMENT GOALS." Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara 6, no. 2 (December 28, 2020): 103–28. http://dx.doi.org/10.28986/jtaken.v6i2.383.

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Law Number 15 of 2004 and Law Number 15 of 2006 only lay down the authority of the BPK in conducting audits in general and the types of audits that can be conducted by BPK. These regulations, however, do not specifically and explicitly provide the authority to the conduct of a foresight audit. Foresight audit launched by BPK in the 2016-2020 BPK Strategic Plan will be very important in the achievement of sustainable development goals (SDGs) by 2030, given that the BPK will provide feedback and suggestions on important future policies to accelerate the achievement of SDGs. Legal instruments have an important role for BPK as the legal basis for the institution in achieving the Highest Maturity Model of the Accountability Organization in conducting a foresight audit. This study employs a normative legal research method that aims to explore and study regulations that support BPK as a foresight auditor in the future. The results illustrate that the legal basis or legal instruments for the exercise of BPK’s foresight audit authority is sufficient but still needs to be improved. The addition of legal instruments and authorities can be a solution to ensure that any foresight audit performed in the future can run optimally and accelerate the achievement of the SDGs.
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Huang, Henry, and H. Gin Chong. "Audit and legal implications of PCAOB’s inspections among BRIC." International Journal of Law and Management 58, no. 2 (March 14, 2016): 231–44. http://dx.doi.org/10.1108/ijlma-03-2015-0012.

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Purpose – This paper aims to analyze Public Companies Accounting Oversight Board (PCAOB) inspection reports on audit reports of those inspected accounting firms in Brazil, Russia, India and China (BRIC). In meeting the requirements of the Sarbanes-Oxley Act, the PCAOB conducts inspections on audit reports of firms listed on the New York Stock Exchange. Design/methodology/approach – The reports include those submitted by both the US audit parent firms and their secondary firms located outside the USA. In each PCAOB report, it unravels the nature of audit deficiencies. The focus is on Big Four because they play a dominant role in the marketplace and issuers’ market capitalization. All the seven-year deficiencies are documented since publications of the reports from 2004 to 2012. Findings – Of the 37 reports, 19 (51 per cent) were issued relating to audits conducted by the Big Four. Out of these 19 reports, 10 (53 per cent) contain inspection criticism. These include audit quality and common recurring audit deficiencies. Research limitations/implications – This paper is based solely on those inspection reports published by the PCAOB. Practical implications – The findings have significant implications to audit firms and the audit profession on improving audit quality, firms’ internal control and reports. Originality/value – No known prior research paper is available on the ramifications of the PCAOB’s inspection reports relating to BRIC.
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Englisch, Joachim, and Nevia Cicin-Šain. "DAC 7: An Entire New Framework for Joint Audits in the EU: How Do the Taxpayers Fare?" Intertax 50, Issue 1 (January 1, 2022): 7–27. http://dx.doi.org/10.54648/taxi2022002.

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Joint audits have the potential to facilitate tax collection and at the same time enhance tax certainty for taxpayers. However, the several European Union (EU) pilot projects initiated by certain Member States made it evident that a better regulatory framework was urgently needed. The EU legislator therefore used the opportunity of the sixth amendment of the Directive on administrative cooperation, known as DAC 7, to devise a new legal framework for joint audits. In this contribution the authors discuss this latest development. They analyse some key clarifications and novelties to be found in the new Article 12a DAC regarding joint audits. The article furthermore highlights the remaining open issues and inadequacies of the joint audit provisions in DAC 7, with a particular focus on taxpayer rights. Among the issues that are analysed in depth in this article are the initiation of joint audits at the taxpayer’s request, the possibility to conduct a joint audit without the taxpayer’s consent, and the legal instruments at the disposal of the taxpayer against the initiation of a joint audit or certain audit activities. Further issues concerning the applicable law, data protection standards as well as legal instruments against the findings ensuing from a joint audit are also part of the analysis. Joint audits, DAC 7, taxpayer rights, tax secrecy, data protection, final report.
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Kostiantyn, BEZVERKHYI, and PODDUBNA Nataliia. "E-audit in Ukraine: normative and legal regulation." Herald of Kyiv National University of Trade and Economics 147, no. 1 (February 23, 2023): 119–30. http://dx.doi.org/10.31617/1.2023(147)09.

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Introduction. Rapid digitalization, along with its positive impact, provokes considerable uncer­tainty, in particular at the highest legislative level. These changes will have an impact on all spheres of life, changing the usual structure of the economy, business and social systems as a whole. Problem. The author’s vision of the expected future in the development of e-audit at the legis­lative level of the country is presented, because without procedural regulation, normative conso­lidation, this type of activity will not have full and legitimate legitimacy. The development of e-audit in Ukraine is based on the best experience of progressive countries, taking into account the domestic specifics of management. The aim of the article is to highlight possible problems and ways to solve them at the regula­tory and legal level, which will ensure the effect­tive implementation and functioning of e-audit. Methods. General scientific and special met­hods of observation such as generalization, com­pa­rative, structural, systemic analysis, as well as modeling of business processes, and logical gene­ralization of results were applied in the article. Results. The authors have offered their app­roach to optimal ways of legal regulation of e-audit in Ukraine. Conclusions. International experience shows that the use of a tax audit file is a modern world trend and the basis for conducting e-audits; therefore, the development of its own version of SAF-T is one of the first steps towards the implementation of an electronic audit system, which Ukraine has successfully introduced. However, it is no less important to develop a new legislative act that would specialize in this area, so we propose the adoption of the law "On ele­ctronic audit". The selection or development of the necessary software products and specialized software is also important. Despite some problems, the prospects for the development of e-audit in Ukraine are obvious.
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Ying, Die. "State Audit's Supervision, Guidance and Utilization of Internal Audit in China." Modern Economics & Management Forum 3, no. 2 (April 25, 2022): 115. http://dx.doi.org/10.32629/memf.v3i2.777.

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In the relevant regulations and practices of the use of internal audit by state audits, there are problems that the functional boundaries of audit institutions' supervision and guidance of internal audit are ambiguous, and the methods and degrees of internal audit use lack legal constraints. These problems will undermine the independence and objectivity of internal audit and affect the quality and authority of state audit. This article focuses on considerations for determining this boundary.
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Hasbullah, M. Afif. "The Position and Authority of the State Audit Board in the Indonesian Constitutional Structure." International Journal of Science and Society 1, no. 4 (December 24, 2019): 176–88. http://dx.doi.org/10.54783/ijsoc.v1i4.382.

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This study aims to analyze the position and authority of the Supreme Audit Agency's audit in the Indonesian state administration structure. The research method used is the juridical-normative concept. This research uses statutory law materials and legal journals that have the subject of State Finance Law. This research was also conducted by analyzing the primary legal material, namely by examining theories, concepts, legal principles and legislation related to State Finance Law. Based on the study and analysis of legal sources, it can be concluded that the position of the Supreme Audit Agency of the Republic of Indonesia in the state administration system is a state institution whose authority is granted by the 1945 Constitution of the Republic of Indonesia (constitutionally entrusted power) so that it can be called the main state organ or the primary state agency. The State Audit Board has the authority to carry out audits of state and regional financial management as mandated in Article 23E of the 1945 Constitution of the Republic of Indonesia and Law Number 15 of 2006 concerning the State Audit Board.
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Dissertations / Theses on the topic "Legal audit"

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Zerni, M. (Mikko). "Essays on audit quality." Doctoral thesis, University of Oulu, 2009. http://urn.fi/urn:isbn:9789514292927.

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Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputation of an auditor (e.g. Shapiro 1983, Riley 2001). The purpose of this dissertation is to enhance our understanding of the determinants and implications of quality-differentiated audits through four inter-related essays. The findings of the essays shed light on the various ways in which client firms strive to signal high audit and consequent earnings quality. From the supply-side perspective, the essays of this dissertation provide evidence how some (individual) auditors have been able to establish a reputation higher than the generic reputation. Importantly, this dissertation adds to the ongoing debate about the regulator changes and initiatives in the European Union and the U.S.A. requiring disclosure of engagement partner identity. The rationale behind such a requirement is that it could bring within investors’ reach greater transparency and accountability in the auditing process thereby helping to restore investor confidence in the capital markets. Consistent with this rationale, the results of this dissertation support the view that audit markets (and/or firm insiders) infer audit quality, at least to some extent, from the characteristics of the individual audit partner in charge.
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Waqas, M. (Mohammad). "Determinants of audit fees :analysis of legal systems & macro-economic determinants." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811072988.

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This research investigates the effect of macro-economic factors on audit fees in two distinctive communal arrangements which is an addition to the limited amount of literature related to this topic. Auditee and auditor characteristics related variables have been a part of several audit fee research studies unlike the macro-economic variables which are diverse in different settings, for which we wanted to test their effect on the audit remuneration. Following the footsteps of Leuz et al. (2003), investor rights, development of financial markets, concentration of ownership, legal enforcement and level of disclosure are all tested in two cross-country settings by generating one variable called cluster defining the macro-economic characteristics. Considering La Porta et al., (1998), Taylor & Simon (1999), Francis, Khurana, & Pereira (2001), Leuz at al., (2003) Vlek (2008) and Zhan (2012), we assumed that due to the aforementioned characteristics being stronger in common law countries causes the auditors to charge a higher fee. Moreover, it is also hypothesized that auditee and auditor related characteristics maintain a positive relationship when regressed with audit fees, as done in earlier studies. This research takes 2027 firm-year observations listed on both the German and UK stock exchanges from 2010–2016 (specifically those observations for which the audit fee data was represented). The outcome after truncating and conducting a regression analysis clearly showed an influence on audit fees, supporting the previous research studies that distinct common law arrangement causes an upward effect on the audit fees. Lower investor protection laws, level of disclosure, legal enforcement, less developed financial markets and higher concentration of ownership are all associated with code law setting. In addition, an interaction term was formed between leverage and size of the firm, based on an assumption that companies having a bigger brand name, more presence and a higher performance rate around the world can easily obtain financial debt, whether equity related or from banks which does not hold true, showing a negative impact on the audit fees.
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Kořistka, Martin. "Cíle a úprava auditu při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76349.

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Goals of this thesis are following: Explanation of audit framework in the Czech republic and practical example of verification od financial statements. The thesis explains basic definition and historical development of audit profession. The thesis explains international harmonisation of audit, mainly focused on International standards on auditing and Direction 2006/43/ES. It is also devoted to legal and professional framework mainly focused on law number 93/2009, Chamber of auditors of the Czech republic and Ethical codex. Finally, the thesis shows practicle example of verification of financial statements. The fourth phase of the audit process is demonstrated on the ABC, a.s.
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Sirois, Louis-Philippe. "Auditor size and audit quality revisited : the role of market size and legal environment." Thesis, University of British Columbia, 2009. http://hdl.handle.net/2429/11565.

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The objective of this thesis is to revisit the notion of audit quality and investigate how it is related to auditor size and the structure of the auditing industry. Specifically, I propose a model of audit firm competition where both audit quality and auditor size are endogenous and predict how market characteristics, namely market size and investor protection regime, affect the structure of the auditing industry and differences between Big-4 and Non-Big-4 audit quality and fees. I show that Big-4 audit firms compete mostly on audit value (i.e., quality and price) through investments in audit technology, the level of which is increasing in both market size and investor protection. Consistent with my predictions, empirical results for the U.S. audit market, where investor protection is held constant across local markets, confirm that the audit industry is characterised as a natural oligopoly dominated by the higher quality Big-4 audit firms. More importantly, I find that Big-4 audit value is increasing in market size. In particular, Big-4 audit quality, relative to Non-Big-4 audits is constant in market size while Big-4 audit fee premium is decreasing in market size. I also present detailed hypotheses adapted to a cross-country setting to empirically evaluate the impact of investor protection regimes on characteristics of the audit industry and the audit product. Although I leave to future research actual empirical testing, preliminary evidence reviewed from other studies generally supports my hypotheses. My thesis has direct policy implications as it provides key insights about the audit industry, how audit firms compete and how the industry evolves. Taken together, my results imply that the audit industry is naturally concentrated yet remains overall competitive. That is, Big-4 audit quality and fees are not adversely affected, thus far, by the high level of auditor concentration and Big-4 market power. Accordingly, recent concerns about high auditor concentration, although warranted, may be overstated.
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Dachevskiy, Nikita. "Právní úprava auditingu v EU, České republice a Ruské federaci." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360558.

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This thesis is dedicated to legal regulation of statutory audit in the European Union, Russian Federation and the Czech Republic. The first chapter describes history of audit, its functions and objectives. The second chapter is dedicated to legal regulation of statutory audit in the European Union, mainly to Directive 2006/43/EC of the European Parliament and of the Council and to Regulation (EU) No 537/2014 of the European Parliament and of the Council. The third chapter outlines legal regulation of statutory audit in the Czech Republic, which is created primarily by the act No 93/2009 about auditors. The fourth chapter defines legal regulation of statutory audit in the Russian Federation, mainly the act "On auditing activities" No 307. The last chapter compares separate legal regulations.
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Zavřel, Patrik. "Audit BOZP v těžké laboratoři C1." Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2019. http://www.nusl.cz/ntk/nusl-402551.

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The diploma thesis deals with OSH management and related audit. The research handles the requirements of national and international health and safety legislation. The risk analysis and its evaluation are performed. Corrective action is proposed in justified cases.
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Skiadas, Dimitrios. "Financial control of the management of the resources given to Greece by the European Social Fund concerning employment : legal and institutional aspects." Thesis, Durham University, 2000. http://etheses.dur.ac.uk/1583/.

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Mirzay, Fashami Ashkan. "An evaluation of the indicators of threat to auditor independence in an Islamic legal system: The case of Iran." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/90735/4/Ashkan_Mirzay_Fashami_Thesis.pdf.

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This study aimed to assist in developing a more effective framework for regulating auditor independence practice in Iran, a non-IFRS country with an Islamic legal system. It investigated the following general research question: In order to increase auditor independence in a non-IFRS country with an Islamic legal system, what are the potential indicators of threats to auditor independence, and how should a regulator prioritise addressing these threats?
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Vu, Viet Ha. "Les dimensions de la performance des cabinets d'audit légal." Thesis, Paris Est, 2008. http://www.theses.fr/2008PEST3015.

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La qualité de la certification des comptes rendue par les cabinets d’audit légal est un élément important à la transparence des activités économiques. Plusieurs acteurs contribuent à cette qualité : les auditeurs en tant que personnes physiques, les cabinets d’audit en tant que personnes morales et les organismes professionnels qui élaborent les normes professionnelles et contrôlent les procédures d’audit. Le cabinet d’audit se doit de concilier ses objectifs d’entreprise lucrative (commerciale) et les desiderata des différentes parties prenantes. Le cabinet doit donc être performant à plusieurs niveaux. La présente thèse étudie les dimensions de performance des cabinets d’audit dans leur mission d’audit légal des comptes. Les approches utilisées pour mesurer la performance sont : la théorie des stakeholders, les tableaux de bord stratégiques en versions anglo-saxonne (Kaplan and Norton, 1992, 1998, 2000) et scandinave (Edvinsson and Malone, 1997), l’approche par le capital immatériel (Roos et al., 1997, Johnson, 1999). De plus, la construction de l’échelle de mesure suit la démarche préconisée par Churchill (1979). Combinant une phase qualitative (un stage d’observation-participante, 10 entretiens ouverts et 20 entretiens semi-directifs) et une phase quantitative basée sur un questionnaire de recherche (114 réponses), la thèse met en évidence certaines dimensions de performance des cabinets d’audit selon la perception des auditeurs français, à travers les Analyses en Composantes Principales (ACP) et les Analyses Factorielles Confirmatoires (AFC). L’analyse typologique permet de classifier les cabinets en groupes selon leurs dimensions de performance
The quality of certification of accounts rendered by the legal audit firms is an important element in the transparency of economic activities. Many actors contribute to the quality: auditors as individuals, audit firms as legal persons and professional organizations that develop professional standards and control audit procedures. The audit firm must reconcile its lucrative aim and the demands of different stakeholders. The firm must therefore be performing at several levels. This research studies the performance dimensions of the audit firms in their legal mission in France. To construct a measure of the dimensions of performance, we adopted the approach of Churchill (1979). The proposed tool to measure performance is in the form of a strategic scorecard, which is a combination of the Balanced Scorecard (Kaplan and Norton, 1992, 1998, 2000), the Skandia's Navigator (Edvinsson and Malone, 1997), as well as of the approach by immaterial capital (Roos et al., 1997, Johnson, 1999). Based on the data collected from qualitative and quantitative surveys, the principal component analysis (PCA) on each of the performance dimensions emerges axes among the performance items revealed by French auditors. After that, a confirmatory analysis (CFA) must help us to validate the proposed model, and a typology analysis will be realized in order to identify the strategic scoreboard corresponding to each type of firm
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Phillips, Jillian. "THREE STUDIES INVESTIGATING THE LEGAL LIABILITY IMPLICATIONS OF THE SARBANES-OXLEY ACT OF 2002." Doctoral diss., University of Central Florida, 2010. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/2251.

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This dissertation examines the litigation and legal liability exposure of auditors related to the Sarbanes-Oxley Act of 2002 (SOX). Three separate studies were conducted to examine how auditor s litigation exposure is evaluated by potential litigants (lawyers), and how auditor liability is evaluated by jurors, following the bankruptcy of a client. The first study examines whether the auditor s SOX Section 404 reporting decisions influence lawyers assessments of their litigation exposure. The second study investigates whether voluntary disclosures of significant deficiencies in internal controls within the SOX Section 404 report, and the subjectivity of the internal control judgments made by the auditor, influence jurors perceptions of auditor liability for negligence. The third study examines how the requirements of SOX Section 302 related to audit committee independence and audit committee expertise influence jurors perceptions of auditor independence and auditor liability for negligence. Overall, these three studies provide insights on how different provisions of SOX, specifically the Section 404 report and audit committee requirements, influence the likelihood that auditors will be sued and the likelihood that they will be held liable by a jury.
Ph.D.
Kenneth G. Dixon School of Accounting
Business Administration
Business Administration PhD
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Books on the topic "Legal audit"

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United States. Office of Management and Budget. Audit legal letter guidance. Washington, DC: Executive Office of the President, Office of Management and Budget, 1998.

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Gracheva, Elena, Lana Arzumanova, Irina Lagkueva, Natal'ya Orlova, Aleksandr Sitnik, Ol'ga Sobol', and Roman Tkachenko. Legal regulation of auditing activities. ru: INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2082404.

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The textbook structurally highlights the issues of auditing activities from the standpoint of financial and legal science on the basis of a comprehensive analysis of regulatory legal acts, thematic scientific literature and judicial practice. The forms of documents that auditors work with when conducting audits and drawing up audit reports are presented, examples of tasks and how to solve them, questions for self-control, as well as additional literature that highlights certain issues of the audit sphere are given. For masters of law and economics universities.
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Morris, Brown Louis. The legal audit: Corporate internal investigation. [St. Paul, Minn.]: West Group, 1990.

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Zamiusskai͡a, E. R. Vnutrenniĭ audit banka. Rostov-na-Donu: Ėkspertnoe Bi͡uro, 1997.

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Janvey, Ralph S. Accountant's audit liability manual. Deerfield, Ill. (155 Pfingsten Rd., Deerfield 60015): Callaghan, 1990.

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Alexander Hamilton Institute (U.S.), ed. Personnel documentation audit: Steering clear of legal pitfalls. Maywood, NJ: Alexander Hamilton Institute, 1990.

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San Francisco (Calif.). Office of the Controller. City Services Auditor Division. Board of Supervisors: Political activity audit : Ace Legal Assistance. San Francisco: Office of the Controller, 2006.

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Savin, Aleksey. Tax audit. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1462565.

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The textbook discusses the theoretical foundations of tax audit, organization and methods of conducting inspections on federal, regional and local taxes of legal entities, entrepreneurs without legal entity formation and individuals. Meets the requirements of the federal state educational standards of higher education of the latest generation. For students of educational institutions of higher education studying in the economic areas of bachelor's and master's degrees.
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Colorado. Office of State Auditor. Use of legal services by Colorado state agencies: Performance audit. [Denver, Colo: Office of State Auditor, 1998.

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Network, Uganda Women's, ed. Gender audit of key laws affecting women in Uganda. Kampala, Uganda: Uganda Women's Network, 2006.

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Book chapters on the topic "Legal audit"

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Peret, Philippe. "Legal risks." In Information System Audit, 65–84. Boca Raton: CRC Press, 2022. http://dx.doi.org/10.1201/9781003230137-4.

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Chapple, Larelle Ellie, and Grace Y. Mui. "Social Audit Failure: Legal Liability of External Auditors." In Social Audit Regulation, 281–99. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-15838-9_14.

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Huang, Yue. "National Audit, Legal Environment and Corporate Social Responsibility." In Proceedings of the 2023 4th International Conference on Management Science and Engineering Management (ICMSEM 2023), 420–29. Dordrecht: Atlantis Press International BV, 2023. http://dx.doi.org/10.2991/978-94-6463-256-9_43.

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Alexandrov, Ivan F., Maria N. Zubkova, Marina K. Kot, Evgenia V. Medentseva, and Fedor F. Shpanagel. "Economic and Legal Problems of Influence of Audit Activities Standards on Development of Institute of Audit as an Element of Market Relations." In Contributions to Economics, 425–32. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-55257-6_55.

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Sarumi, Rofiah Ololade, and Ann Strode. "Audit of the Frameworks for the Regulation of Legal Guardianship of Children Under International Law." In SpringerBriefs in Social Work, 13–23. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-76559-4_2.

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Budner-Iwanicka, Luiza. "Regionální komory veřejného auditu (RIO) jako orgány dohledu a kontroly... nad finančním hospodařením územní samosprávy v Polsku." In Interakce práva a ekonomie, 189–202. Brno: Masaryk University Press, 2021. http://dx.doi.org/10.5817/cz.muni.m210-9934-2021-11.

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The article is devoted to the characteristics of the supervisory and control activities over municipal financial management performed in Poland by regional chambers of audit. Established under the Act of October 7, 1992 on regional chambers of audit, institutions for supervision and control of financial management of local government units started their activity 2.5 years after the restitution of local government in Poland, which was one of the main pillars of the political changes that took place after 1989. Characteristics of the individual competences of regional accounting chambers in relation to supervision over the activities of local government consisting in assessing the legality of legal acts taken by local government units in financial matters, implementing control of their financial management, issuing opinions aimed at assessing the legal and economic effects of financial decisions made by These units, while supporting local government by organizing training courses and conducting ongoing training and informational activities, leads to the conclusion that these institutions are in a special place in the structure of public institutions in Poland.The activity of regional accounting chambers serves the implementation of the principle of restraint and precision of control and supervisory influence in relation to financial management by local government, which, in connection with the principle of subsidiarity, is part of the systemic idea expressed in the Constitution of the Republic of Poland - the idea of real independence of local government in the limits of a decentralized,but uniform state system.
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Black-Branch, Jonathan L., and Dieter Fleck. "Nuclear Weapons, Non-Proliferation and Disarmament: A Comprehensive Audit of Relevant Legal Issues and International Concerns." In Nuclear Non-Proliferation in International Law - Volume I, 1–21. The Hague: T.M.C. Asser Press, 2014. http://dx.doi.org/10.1007/978-94-6265-020-6_1.

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Bolgova, Viktoria V., Aleksey V. Dashin, Natalya V. Deltsova, Evgenia V. Medentseva, and Svetlana V. Startseva. "Establishment of the Institute of Audit as an Element of Market Relations and Object of Legal Regulation." In Contributions to Economics, 169–75. Cham: Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-55257-6_23.

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Gössl, Susanne Lilian. "Recommender Systems and Discrimination." In The International Library of Ethics, Law and Technology, 13–29. Cham: Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-34804-4_2.

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AbstractThe following article deals with the topic of discrimination “by” a recommender system. Several reasons can create discriminating recommendations, especially the lack of diversity in training data, bias in training data or errors in the underlying modelling algorithm. The legal frame is still not sufficient to nudge developers or users to effectively avoid those discriminations, especially data protection law as enshrined in the EU General Data Protection Regulation (GDPR) is not feasible to fight discrimination. The same applies for the EU Unfair Competition Law, that at least contains first considerations to allow an autonomous decision of the subjects involved to know about possible forms of discrimination. Furthermore, with the Digital Service Act (DSA) and the AI Act (AIA) there are first steps into a direction that can inter alia tackle the problem. Most effectively seems a combination of regular monitoring and audit obligations and the development of an information model, supported by information by legal design, that allows an autonomous decision of all individuals using a recommender system.
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Santoso, Kurniawan Budi. "Notary Legal Protection Related to Notary Summons in the Notary Audit Process Post the Decision of the Constitutional Court Number 16/Pu-Xviii/2020." In Advances in Social Science, Education and Humanities Research, 669–78. Paris: Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-024-4_67.

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Conference papers on the topic "Legal audit"

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Dabić, Ljubiša. "ZADRUŽNA REVIZIJA KAO SPECIFIČNA PRIVATNA I KOMERCIJALNA USLUGA." In XVIII Majsko savetovanje. University of Kragujevac, Faculty of Law, 2022. http://dx.doi.org/10.46793/xviiimajsko.073d.

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The subject of the research is the cooperative audit service.The aim of this paper is to research that the cooperative audit service is a specific private and only in its foundation, a commercial service, with several elements of non-market service, which based on legal solutions on cooperatives and cooperative audit, takes on a number of specifics compared to other private and commercial services. In addition, to research and shed light on the specifics of the cooperative audit service and its differences and similarities with the audit services provided in other sectors of the national economy - state or legal audit.The purpose of this paper is to enrich the domestic legal literature in the subject area. The cooperative audit service incorporates a number of properties, characteristics and specifics, which primarily arise from the nature of the cooperative as a special legal organizational form and cooperative audit as a special type of audit.
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Kim, N. "Audit Responsibility as a Specific Type of Legal Responsibility." In International Scientific Conference "Far East Con" (ISCFEC 2020). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200312.007.

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Miserciu, Iulian. "Audit of European Structural and Investment Funds, a Component of the Management and Control System." In G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/10.

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The European Commission (EC) has established through European regulations that at each Member State an independent body, generically called the Audit Authority (AA), who will ensure the external public audit function for each operational program financed by the European grants. Each Member State was free to set up its audit authority, subject to the above-mentioned conditions. The Romanian Audit Authority was set up at the level of the Romanian Court of Accounts, being established by national law as a body without juridical personality, operationally independent from the rest of the public audit activity. This audit body performs the external audit function for all operational programs financed by the European grants. The present article aims to present the Romanian Audit Authority, its institutional and organizational capacity to fulfil the legal requirements of the European legislation and the extent to which its results can provide a reasonable assurance to the European Commission that the management and control system (MCS) functions in way to prevent, detect and correct deficiencies and financial sanctions. One of the challenges of the audit is whether its recommendations can prevent malfunctions in the MCS, and in the event of irregularities, the managing authority (MA) and the certifying authority (CA) can correct them in time before the European Commission is declared expenditure. It will also present the procedure established by the legal framework on how audit recommendations are implemented by the other entities within the management and control system. Although it is part of the Court of Auditors, the Audit Authority has its own working procedures, which must reflect the requirements of European regulations and guidelines, and the results of its verifications are communicated to the European Institutions. The manner in which the EC uses the audit reports will also be the subject of this article.
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Yakovenko, Dmitry A., Soslan V. Tskhovrebov, Natalya V. Burdanova, and Mstislav D. Yakovenko. "Internal audit as the basis of management system." In Sustainable and Innovative Development in the Global Digital Age. Dela Press Publishing House, 2022. http://dx.doi.org/10.56199/dpcsebm.ajgq4705.

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A public law company is a relatively new form of legal entity that combines features of public entities (subjects of public law), unitary non-profit and corporate commercial organizations (subjects of private law). Such conflation of public and private law has led to the integration of certain elements of the management system from each of the above listed legal forms within the framework of a public law company: in public law companies it is required to establish supervisory board, management board (or the sole executive body - general director), audit committee, internal audit service and internal control service. In the article the authors analyze the specifics of organization and operation of the governing bodies of public law companies. The authors refer to the control bodies of public law company as audit committees, internal control services and internal audit services as the elements of management of a public law company. The authors make conclusions on the presence of the gaps and conflicts in the legislation regulating the activities of public law companies. Such gaps and conflicts reduce management efficiency in public law companies. The authors have developed recommendations aimed at improving the management system of public law companies in terms of improving the performance of various control bodies, eliminating the existing legislative deficiencies and increasing the efficiency of the implementation of control powers in order to improve the efficiency of the management system.
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Supataev, Kylychbek. "The Current State of Audit Services in the Kyrgyz Republic." In International Conference on Eurasian Economies. Eurasian Economists Association, 2011. http://dx.doi.org/10.36880/c02.00312.

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Studied the organizational aspects of the formation and current state of audit services for the whole country, as well as by region. Problems of the quantitative growth of skill-certified auditors and its impact on improving the quality of the audit. Explored public knowledge about the necessity and usefulness of the audit, and its influence on the formation of national capital in total capital of real sector of the economy. The role of audit in the development of financial and economic activities of businesses. Determined the influence of audit on the transition economy, reviewed its present contradictions, acute legal problems and prospects of development.
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Dobovšek, Bojan, and Peter Premrl. "Problematika upravljanja gospodarskih družb v večinski lasti lokalnih skupnosti." In Varnost v ruralnih in urbanih okoljih: konferenčni zbornik. Univerzitetna založba Univerze v Mariboru, 2020. http://dx.doi.org/10.18690/978-961-286-404-0.4.

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Violations related to the disposal of real property at the local community level are attracting ever more attention; that is why we focused on the management of capital investments by municipalities and legal entities owned by municipalities. We reviewed the already performed audits of the Court of Audit to obtain answers on how municipalities manage local community companies and where violations of the law occur. The reviewed audit reports on the regularity of municipal operations show that some municipalities have established companies intending to circumvent public finance regulations and thus causing significant public finance risks. Some of these companies are even expanding their operations to activities for which there is no reasonable basis in the regulations and which are not in line with the purpose of their establishment. It would be useful for municipalities to prepare and adopt capital investment management strategies and, based on these, decide which capital investments are of interest to the municipality.
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Dabić, Ljubiša. "Odgovornost za štetu u vršenju državne revizije." In Onlajn konferencija pravnika u privredi Republike Srbije. Udruženje pravnika u privredi Srbije, 2023. http://dx.doi.org/10.55836/zbornik_pip_2101a.

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The subject of the research are special and general regulations and their application on liability for damages in the performance of state audit, with an emphasis on the state audit of Serbia. Liabilitiy for damages in this context can be liability of persons engaged in work in the supreme audit institution for damage caused to the institution; the liability of the Supreme Audit Institution for damages caused to third parties; and the liability of the Supreme Audit Institution for damages caused to persons engaged in work. The aim of the research is to determine the legal regime and determine the sources of law that apply to liability for damages. The main purpose of this paper is to examine the possibility of implementing in practice a specific procedure of liability for damages in the state audit regime of Serbia.
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Jansons, Edmunds, and Baiba Rivža. "Legal aspects of the supreme audit institutions in the Baltic Sea region." In Research for Rural Development, 2017. Latvia University of Agriculture, 2017. http://dx.doi.org/10.22616/rrd.23.2017.057.

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"AUDIT AS AN INTEGRAL PART OF BUSINESS SECURITY ENSURING: ORGANIZATIONAL AND LEGAL ASPECT." In Global Business and Law Development Imperatives. Київський національний торговельно-економічний університет, 2019. http://dx.doi.org/10.31617/k.knute.2019-10-10.64.

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Sima, Honghao. "An Empirical Study of Accounting Firm Scale and Legal Environment Influence on Audit Quality." In 2015 International conference on Applied Science and Engineering Innovation. Paris, France: Atlantis Press, 2015. http://dx.doi.org/10.2991/asei-15.2015.116.

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Reports on the topic "Legal audit"

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Winkler-Portmann, Simon. Umsetzung einer wirksamen Compliance in globalen Lieferketten am Beispiel der Anforderungen aus der europäischen Chemikalien-Regulierung an die Automobilindustrie. Sonderforschungsgruppe Institutionenanalyse, August 2020. http://dx.doi.org/10.46850/sofia.9783941627796.

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This publication based on a master thesis explores the challenges of the automotive industry regarding the European chemical regulations REACH and CLP, as well as potential improvements of the current compliance activities and the related incentives and barriers. It answers the research question: "To what extent should the compliance activities of actors in the automotive supply chain be extended in order to meet the requirements of European chemicals regulation; and where would it help to strengthen incentives in enforcement and the legal framework?“. The study’s structure is based on the transdisciplinary delta analysis of the Society for Institutional Analysis at the Darmstadt University of Applied Sciences. It compares the target state of the legal requirements and the requirements for corresponding compliance with the actual state of the actual compliance measures of the automotive players and attempts to identify their weak points (the delta). The main sources for the analysis are the legal texts and relevant court decisions as well as guideline-based expert interviews with automotive players based on Gläser & Laudel. As objects of the analysis, there are in addition answers to random enquiries according to Article 33 (2) REACH as well as the recommendations and guidelines of the industry associations. The analysis identifies the transmission of material information in the supply chain as a key problem. The global database system used for this purpose, the IMDS, shows gaps in the framework conditions. This results in compliance risk due to the dynamically developing regulation. In addition, the study identifies an incompliance of the investigated automobile manufacturers with regard to Art. 33 REACH. In answering the research question, the study recommends solutions to the automotive players that extend the current compliance activities. In addition, it offers tables and process flow diagrams, which structure the duties and required compliance measures and may serve as basic audit criteria. The analysis is carried out from an external perspective and looks at the entire industry. It therefore cannot cover all the individual peculiarities of each automotive player. As a result, the identified gaps serve only as indications for possible further compliance risks.
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Vakaliuk, Tetiana A., Valerii V. Kontsedailo, Dmytro S. Antoniuk, Olha V. Korotun, Iryna S. Mintii, and Andrey V. Pikilnyak. Using game simulator Software Inc in the Software Engineering education. [б. в.], February 2020. http://dx.doi.org/10.31812/123456789/3762.

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The article presents the possibilities of using game simulator Sotware Inc in the training of future software engineer in higher education. Attention is drawn to some specific settings that need to be taken into account when training in the course of training future software engineers. More and more educational institutions are introducing new teaching methods, which result in the use of engineering students, in particular, future software engineers, to deal with real professional situations in the learning process. The use of modern ICT, including game simulators, in the educational process, allows to improve the quality of educational material and to enhance the educational effects from the use of innovative pedagogical programs and methods, as it gives teachers additional opportunities for constructing individual educational trajectories of students. The use of ICT allows for a differentiated approach to students with different levels of readiness to study. A feature of any software engineer is the need to understand the related subject area for which the software is being developed. An important condition for the preparation of a highly qualified specialist is the independent fulfillment by the student of scientific research, the generation, and implementation of his idea into a finished commercial product. In the process of research, students gain knowledge, skills of the future IT specialist and competences of the legal protection of the results of intellectual activity, technological audit, marketing, product realization in the market of innovations. Note that when the real-world practice is impossible for students, game simulators that simulate real software development processes are an alternative.
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Bolton, Laura. Global Health Funds and Humanitarian Programming. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.144.

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There is a lack of reporting on the connection between Humanitarian Country Team Health Clusters and the three funds (the Global Fund, the Gavi Alliance, and the Global Financing Facility (GFF)), both generally and for the three countries of focus (Mozambique, Uganda, and Nigeria). The Global Fund is noted to partner with the Global Health Cluster but details were not identified within the scope of this report. Global Fund A Global Fund board meeting report and a review of Fund investments in challenging operating environments notes partnering and joining with the Global Health Clusters but does not give detail of specific countries. The Global Fund does not include Mozambique or Uganda in their list of challenging operating environments. There are reports of emergency funding being allocated for refugees in Uganda, and for internally displaced persons (IDPs) in Mozambique. Countries are encouraged to include refugees in their funding requests to the Global Fund. Some Global Fund supported operations for HIV treatment in Mozambique have been interrupted as people receiving treatment fled from violence. Partners in provinces where the displaced are arriving are implementing emergency plans to maintain continuity of care. A Global Fund initiative for removing human-rights barriers to health treatment does not list refugees or IDPs as vulnerable groups for HIV programming. The same initiative in Uganda did specifically support distribution of nets to help prevent malaria. A 2017 audit report on Global Fund grant management in high-risk environments found inadequate early warning mechanisms to identify risk levels of grants. Gavi Alliance Gavi Alliance policy documentation states that a flexible and tailored approach is taken to achieve equity in fragile or emergency situations and for the needs of displaced populations. Requests for flexible support are based on specific needs which must be justified. The policy puts a strong emphasis on ensuring the inclusion of displaced populations. It encourages governments to provide immunisations independent of residency and legal status. They provide extra support where justified for displaced people. Very little information on Gavi activity in the countries of focus for this report was found. Global Financing Facility The GFF 2021-2025 strategy reports offering support in complex humanitarian settings but detail is not included. An earlier report describes GFF support in Nigeria where the Facility were able to finance a targeted project in a short timeframe. Distinction is made between this type of support and emergency support which is not part of the design of the GFF and is unable to quickly release lifesaving funds in emergency situations. The short timeframe funding was provided to support the Nigerian State Health Investment Project where violence had disrupted health services and where health indicators were poor. Mobile health teams were contracted out to hard-to-reach areas. Outreach included psychosocial support.
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CONCEPT AND FUNCTIONS OF E-JUSTICE IN THE DIGITAL ECONOMY. DOI CODE, 2021. http://dx.doi.org/10.18411/0131-5226-2021-70001.

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Abstract. The article deals with the concept of "electronic justice" and features of the use of electronic justice for the consideration of economic disputes. In the digital economy e-justice is one of the legal constructions that provide a comfortable legal environment for economic activity. This is a complex of legal relations and technological solutions that provides individuals and legal entities with the opportunity to use digital technologies at all stages of the judicial process, to obtain information about the activities of courts through electronic access. The e-justice mechanism includes video and audio recording of court sessions, electronic document management with the use of an electronic signature, an electronic archive for storing electronic documents, the use of cloud technologies, as well as the use of electronic documents as evidence. Improving the legal regulation of e-justice in the digital economy, along with reforming procedural legislation, should include the development of a Federal law on electronic documents.
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Issues in Data Processing and Relevant Population Selection. OSAC Speaker Recognition Subcommittee, November 2022. http://dx.doi.org/10.29325/osac.tg.0006.

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In Forensic Automatic Speaker Recognition (FASR), forensic examiners typically compare audio recordings of a speaker whose identity is in question with recordings of known speakers to assist investigators and triers of fact in a legal proceeding. The performance of automated speaker recognition (SR) systems used for this purpose depends largely on the characteristics of the speech samples being compared. Examiners must understand the requirements of specific systems in use as well as the audio characteristics that impact system performance. Mismatch conditions between the known and questioned data samples are of particular importance, but the need for, and impact of, audio pre-processing must also be understood. The data selected for use in a relevant population can also be critical to the performance of the system. This document describes issues that arise in the processing of case data and in the selections of a relevant population for purposes of conducting an examination using a human supervised automatic speaker recognition approach in a forensic context. The document is intended to comply with the Organization of Scientific Area Committees (OSAC) for Forensic Science Technical Guidance Document.
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