Relevant bibliographies by topics / Statement of auditor

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

Academic literature on the topic 'Statement of auditor'

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

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Journal articles on the topic "Statement of auditor"

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Wulandari, Riski, Henri Agustin, and Mayar Afriyenti. "Auditor Style Dan Komparabilitas Laporan Keuangan." JURNAL EKSPLORASI AKUNTANSI 1, no. 1 (March 20, 2019): 109–22. http://dx.doi.org/10.24036/jea.v1i1.66.

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Auditor style defined as a unique set of internal working rules for the interpretation and enforcement of accounting standard within the auditor’s clienteles belongs to particular audit firm, especially Big 4 audit firms. As a consequence, financial statements of two companies audited by the same Big 4 auditor, subjected to the same audit style, tend to have comparable earnings which have a more similar accrual, than two companies audited by two different Big 4 auditors with different styles. This research attempts to examine the effect of this auditor style issue on manufacturing financial statement comparability listed in Indonesian Stock Exchange. For five years’ observations, through 2012-2016 this research demonstrated a result with auditor style affects the comparability of reported earnings within a Big 4 auditor’s clientele and found no effect of auditor style on financial statement comparability within a non-Big 4 auditor’s clientele
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Li, Liuchuang, Baolei Qi, and Jieying Zhang. "The Effect of Engagement Auditors on Financial Statement Comparability." AUDITING: A Journal of Practice & Theory 40, no. 3 (January 20, 2021): 73–104. http://dx.doi.org/10.2308/ajpt-19-061.

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SUMMARY Prior literature finds that audit firm style shapes client financial statement comparability (Francis, Pinnuck, and Watanabe 2014). We expect that engagement partners also shape financial statement comparability, and find that two clients audited by the same engagement auditor have more comparable accruals than two clients audited by different auditors. We also find that engagement auditor past comparability style explains new client comparability with industry peers, suggesting that auditor style persists over time. We uncover that auditor personal traits including gender, experience, qualification, and specialization are associated with higher comparability. Finally, we find that adding the audit-firm, audit-office, and engagement-auditor fixed effects increases the adjusted R2 of our accrual comparability model by 0.6 percent, 1.9 percent, and 10 percent, respectively. Taken together, our findings suggest that the engagement auditors have a distinguishable effect on financial statement comparability that is incremental to the effect of audit firms and offices. Data Availability: All data are publicly available from the sources identified in the text.
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Karim, Mohammad A., and Sayan Sarkar. "Auditors’ quality, footnotes, and earnings persistence." Managerial Finance 46, no. 2 (May 13, 2019): 267–82. http://dx.doi.org/10.1108/mf-11-2018-0569.

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Purpose The purpose of this paper is to investigate the role of auditors in financial statement readability. Using a simple proxy for financial statement obfuscation (number of footnotes), the authors examine the relationship between auditor quality, financial statement readability and earnings persistence. Design/methodology/approach The authors use regression analysis to test two hypotheses. In the first hypothesis, the authors investigate whether firms audited by Big 4 auditors have a lower number of footnotes than firms audited by non-Big 4 auditors. In the second hypothesis, the authors show that the firms with more footnotes have less earning persistence in comparison to the firms with less footnotes. Findings The authors find that firms audited by Big 4 auditors have fewer footnotes than firms audited by non-Big 4 auditors, and a larger number of footnotes reduces earnings persistence one-year and two-years ahead of the financial statement, although a larger number of footnotes does not reduce earning persistence when firms use Big 4 auditors. Overall, firms that use non-Big 4 auditors tend to obfuscate annual reports by using more footnotes and, in turn, reduce earnings persistence. Originality/value This is the first paper that has used number of footnotes in 10Ks as a proxy for financial statement readability. This paper shows how auditors’ reputation plays a key role in the readability of the financial statement. Prior studies related to readability have ignored the importance of auditors’ quality with respect to the readability of financial statements.
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Riduwan, Akhmad. "HOW AUDITORS CAN DETECT FINANCIAL STATEMENT MISSTATEMENT." EKUITAS (Jurnal Ekonomi dan Keuangan) 1, no. 2 (November 15, 2016): 53. http://dx.doi.org/10.24034/j25485024.y1997.v1.i2.1848.

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Salah saji material yang tidak terdeteksi oleh auditor atas laporan keuangan auditan merupakan suatu bentuk kegagalan auditor dalam melaksanakan pekerjaannya. Penyebab yang sangat dominan atas kegagalan auditor ini adalah ketidak-tanggapan mereka (tim auditor) terhadap berbagai gejala, penomena atau “warning signal” yang timbul di sekitar “wilayah pekerjaan” mereka. Kurangnya pengalaman para staf auditor yunior serta sedikitnya pemahaman mereka tentang obyek yang diaudit, menyebabkan pekerjaan audit dilaksanakan tanpa sikap skeptis profesional yang memadai.Operasi perusahaan (klien) yang menggunakan teknologi tinggi, serta kompleksnya instrumen dan transaksi keuangan, juga dapat menjadi penyebab kegagalan audit tersebut. Artikel ini bertujuan untuk menekankan kembali perlunya sikap skeptis yang harus dimiliki oleh auditor dalam melaksanakan tugasnya secara profesional, sehingga perhatian auditor terarah pada “warning sign” yang secara potensial dapat menyebabkan kesalahan material dalam penyajian laporan keuangan.
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Dong, Bei, Stefanie L. Tate, and Le Emily Xu. "Unexpected Consequences: The Effects on Non-Accelerated Filers of an Accelerated Filing Deadline and SOX Section 404." Accounting Horizons 34, no. 3 (April 1, 2020): 87–112. http://dx.doi.org/10.2308/horizons-18-066.

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SYNOPSIS Regulations implemented by the SEC in 2003 and 2004 simultaneously shortened the financial statement filing deadlines and increased the time required for both the preparation of financial statements and the related audit of accelerated filers (AFs). However, there were indirect, unintended negative consequences for companies not subject to the regulations, namely, non-accelerated filers (NAFs). The new regulations imposed strains on auditor resources requiring auditors to make resource allocation decisions that negatively affected NAFs. We find that NAFs with an auditor who had a high proportion of AF clients (high-AF) had longer audit delays after the regulations were implemented than NAFs of an auditor with a low proportion of AF clients (low-AF). Further, we document that NAFs with high-AF auditors were more likely to change auditors than NAFs with low-AF auditors. Finally, NAFs that switched to auditors with less AFs experienced shorter audit delays after the auditor change. JEL Classifications: M42; M48.
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Wheeler, Stephen W., Sandra J. Cereola, and Timothy J. Louwers. "The Impact of Auditor Association on Client Multi-Venue Disclosure Transparency." Current Issues in Auditing 8, no. 2 (May 1, 2014): A1—A9. http://dx.doi.org/10.2308/ciia-50811.

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SUMMARY: We investigate the issue of duplicate disclosures of a common accounting issue in audited financial statements and the unaudited Management Discussion and Analysis (MD&A) sections of annual 10-K filings. We do so to address whether the degree of auditor association with client public disclosures affects the transparency of these disclosures. Despite different, but similar, disclosure criteria for the two venues, we note significantly lower disclosure frequencies for presumed LIFO liquidations in the MD&A than in the financial statement footnotes. Furthermore, none of the audit reports for the companies examined contained explanatory language to indicate that auditors considered these disclosure-tendency differences to be material inconsistencies as defined in SAS Nos. 8 and 118. We discuss how the wording of the applicable auditing standards may cause the noted disclosure differences, indicating a need to clarify further auditors' responsibilities regarding other information in documents containing audited financial statements.
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Idawati, Wiwi. "ANALISIS PENDETEKSIAN KECURANGAN PADA LAPORAN KEUANGAN." Behavioral Accounting Journal 3, no. 1 (June 25, 2020): 55–72. http://dx.doi.org/10.33005/baj.v3i1.60.

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The accounting profession is often associated with cases of financial statement fraud. The purpose of this study is to examine the effect of professional ethics, auditor experience, auditor professional skepticism on the detection of auditor fraud. The research method uses associative surveys with quantitative data and Likert scale. The research subjects used auditors from the Public Accounting Firm (KAP) in the Central Jakarta and South Jakarta areas as the population using the simple random sampling method. Unit samples were obtained by 92 respondents from 30 KAP. The analysis technique uses multiple linear regression with SPSS 22. The results of the study prove that professional ethics, auditor experience, and skepticism from auditor professionals have a large impact on detecting fraud in the preparation of financial statements. Future studies can increase the number of samples and add other independent variables that have an effect on the auditor when he sees manipulation in the financial statements.
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Wahyuni, Ersa Tri. "The Accountability of Islamic Microfinance Institution: Evidence from Indonesia." Winners 9, no. 1 (March 31, 2008): 22. http://dx.doi.org/10.21512/tw.v9i1.728.

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The article aims to provide current condition’s information on the accountability of Baitul Maal wat Tamwil (BMT) in Indonesia. Lack of supervisory board and low demand for audited financial statements provide little incentive for BMT managers to make their financial statement audited by independent auditor. Statistical estimation technique about one sample proportion, give an estimation with 95% confidence level that only 7-20% of BMT is audited by independent auditor. Most of the reason for BMT not being audited are because they feel they do not need an audit and the price for audit is relatively expensive.
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Rahmawati, Annisa, Asmara Indahingwati, and Achmad Daengs GS. "PENGARUH KEMAMPUAN TEKNIS AUDITOR TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN." EKUITAS (Jurnal Ekonomi dan Keuangan) 4, no. 4 (February 15, 2021): 441–61. http://dx.doi.org/10.24034/j25485024.y2020.v4.i4.4198.

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ABSTRACT This study intends to provide empirical evidence and a discussion of the influence of the auditor's technical capabilities built by the dimensions of knowledge, experience, and communication on the quality of information presented in the financial statements. This research is a quantitative research using explanatory method. The subjects of this study are public accounting firms located in East Java. The sample used in this study is the auditor who has carried out work at a public accounting firm in East Java with a length of service of at least two years. The type of data used in this study is primary data derived from questionnaires. The statistical analysis method used in this study is Structural Equation Modeling. From the data collection that has been done, the elaboration of this research shows that there is a significant positive impact between the auditor's technical ability on the quality of financial statement information. This result indicates that the better the technical capabilities possessed by the auditors concerned, the better the quality of the information presented in the audited financial statements. Key words: audit; technical capabilities; financial statement information ABSTRAK Studi ini bermaksud untuk memberikan bukti empiris dan pembahasan tentang pengaruh kemampuan teknis auditor yang dibangun oleh dimensi pengetahuan, pengalaman dan komunikasi terhadap kualitas informasi yang tersaji dalam laporan keuangan. Penelitian ini merupakan penelitian kuantitatif dengan metode eksplanatori. Subyek dari penelitian ini adalah kantor akuntan public yang berlokasi di Jawa Timur. Sampel dalam penelitian ini adalah auditor yang telah melaksanakan pekerjaan pada kantor akuntan publik di Jawa Timur dengan lamanya masa kerja setidaknya dua tahun. Jenis data yang digunakan dalam penelitian ini adalah data primer yang berasal dari penyebaran angket. Metode analisa statistik yang digunakan dalam penelitian ini adalah Structural Equation Modelling. Dari pengumpulan data yang telah dilakukan, penjabaran dari penelitian ini menunjukkan adanya dampak positif signifikan antara kemampuan teknis auditor terhadap kualitas informasi laporan keuangan. Hal ini mengindikasikan bahwa semakin baik kemampuan teknis yang dimiliki oleh auditor yang bersangkutan maka akan semakin baik pula kualitas informasi yang tersaji dalam laporan keuangan auditan. Kata kunci : audit kemampuan teknis; informasi laporan keuangan
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Fontaine, Richard, and Claude Pilote. "Clients' Preferred Relationship Approach with their Financial Statement Auditor." Current Issues in Auditing 6, no. 1 (December 1, 2011): P1—P6. http://dx.doi.org/10.2308/ciia-50116.

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SUMMARY Our published study, “An Empirical Study of Canadian Companies to Determine Clients' Preferred Relationship Approach with Their Financial Auditor” (Fontaine and Pilote 2011), examines the type of relationship that clients prefer to have with their financial auditors. We surveyed 306 Canadian financial executives (clients); in general, clients prefer more of a relational approach (i.e., an ongoing process based on cooperation, communication, and trust) than a transactional approach (i.e., competition and self-interest, resulting in an arm's-length relationship). Further, clients seek information and advice beyond core audit services. However, despite clients' desire for close relationships, they also want to remain at arm's length from their auditor, as required by the auditor's code of ethics. Our study contributes to audit practice by providing direct evidence of client relationship preferences, which could help auditors to enhance client relationships. In addition, evidence of the client's desire to remain at arm's length (i.e., respecting auditor independence) could be of interest to audit practitioners and audit standard setters.
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Dissertations / Theses on the topic "Statement of auditor"

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Teinerová, Ivana. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222883.

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I have focused on the final accounts audit from the accounting entity view in my graduation thesis. The first part of my thesis is theoretical, and it is formed by fundamental terms explanation in the field of audit. Next part is dealing with the problem analysis, which will be solved in the practice part, and what is the accounting entity position at the time of audit. The last part is the practice part, which is dealing with the accounting entity rights and duties during the audit. The practice part should serve as the manual for the companies, which do not know what the audit amounts to, how to get prepared for and what does it result from in the case of the verification of final accounts by the auditor for them.
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Turner, Christopher. "Controlling Auditor Interactions to Improve the Quality of a Financial Statement Audit." ScholarWorks, 2016. https://scholarworks.waldenu.edu/dissertations/2587.

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Poor quality financial statement audits have a negative impact on the information provided to principals and stakeholders that can increase the risk of corporate fraud. The well-documented collapses of companies, such as Enron and WorldCom, brought the issue of audit quality to the headlines. Using agency theory as the conceptual framework, the purpose of this single case study was to determine what strategies client managers and boards can use to facilitate an engagement with an audit firm and effectively carry out their responsibility to provide effective relevant evidence and support for their management assertions as outlined in the engagement letter. The population comprised a census sample of 9 individuals with direct involvement in the audit process within a Connecticut-based organization and its audit firm. Data collection comprised of semistructured interviews and analysis of public and internal documents. Using methodological triangulation, 5 primary themes emerged including communication, documentation, knowledge and experience, character, and procedural. The findings of this study may promote social change by enhancing knowledge of what role management can play in ensuring a high-quality audit. Improved insight to the audit process may promote investor confidence in the financial statements and economic growth through capital spending.
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Zadáková, Veronika. "Externí a interní audit v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193253.

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This thesis deals with external and internal audit in practice. It contains historical evolution and progression of internal and external audit, their functions and goals as well as risks and frauds in audit and its legislation. Significant section of this thesis focuses on working procedures in internal and external audit. These procedures are divided by audits phases. The main goal of this thesis is to transfer theoretical knowledge into practice. In the practical part there is performed fictitious internal and external audit in company Thomas Cook Ltd.
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Tomanová, Lenka. "Audit z pohledu účetní jednotky." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-223314.

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The goal of this master´s thesis: Audit from the Perspective of a Company” is to identify discretions and duties of a company based on the obligation to verify financial statement by the auditor. Among fundamental duties of the company belongs obligation to provide all important information for the financial statement. That´s the reason, why I chose to summarize necessary law, accounting and tax documents as a partial target of this thesis.
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Bourke, Nicola Margaret. "Are Attributes of Corporate Governance Related to the Incidence of Fraudulent Financial Reporting." The University of Waikato, 2007. http://hdl.handle.net/10289/2439.

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This study investigates whether a relationship exists between fraudulent financial reporting and a variety of corporate governance attributes. Numerous high profile accounting scandals perpetuated over recent years have brought prominence to the corporate governance structure employed by US public companies. Many of these scandals involved manipulation of the financial reporting process by high level managers. It is therefore thought that a lack of effective oversight provided by the governing bodies engaged to monitor the actions of management may be at the heart of the problem. A review of prior research is used to identify the attributes of corporate governance relevant for inclusion in this study and to provide support for the posing of twenty directional hypotheses. The selected corporate governance attributes are classified into four broad categories depicting Audit Committee Functionality, Board of Director Composition, Ownership Structure, and External Auditor Factors. A matched pair research design is utilised to determine whether significant differences exist between the corporate governance attributes employed by fraud and non-fraud companies. A sample of 76 fraud companies, identified through an examination of Accounting and Auditing Enforcement Releases issued by the Securities Exchange Commission and drawn from a total of 223 companies examined, are tested along with an industry-size matched sample of non-fraud companies. The results of univariate paired t-tests and a conditional logistic regression equation find that statistically significant relationships do exist between a number of corporate governance attributes and fraudulent financial reporting. Specifically, the study finds that the percentage of independent directors on a company's board, the existence of a nominating committee, and the engaging of a Big6 auditor are negatively related to the incidence of fraud. Whereas, the average number of directorships held by audit committee members, the duality of the CEO and Chairman of the Board positions, and the percentage of company ownership held by outside blockholders are positively related to the incidence of fraudulent financial reporting.
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Ambrozová, Michaela. "Ověření účetní závěrky a výroční zprávy auditorem na příkladu vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192735.

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The thesis deals with the verification of the financial statements and annual reports. The aim of the thesis is to characterize the procedures that the auditor performs an audit of financial statements and describe the application of these procedures to specific financial statements of the particular company. The theoretical part of the thesis defines the concept of audit, lists its objectives, functions and legal and professional regulation. The practical part is devoted to auditing procedures, both generally and in terms of application to specific financial statements. The thesis includes annexes that contain the particular company financial statements and auditor's report.
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Mesteková, Iveta. "Spis auditora - struktura a náležitosti." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-194672.

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My thesis deals with auditor's documents. At first, there is written about specific work of auditor and also legislation, which concerns with work of auditor. Subsequently, thesis presents main reasons and importance for leading auditor 's file. In auditor 's file, there is gathered all probative foundations, which proves process of audit in compliance with valid legislation. Practical part of thesis shows interception of audit at real client in auditor 's file. The aim is to submit total process during documentation of audit and shows organization of file, which is followed in auditor 's company.
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Ovčačík, Petr. "Srovnání auditorských postupů u dlouhodobého majetku ve vybraných společnostech." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319457.

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The master´s thesis is focused on the external audit. It is about a description of each stages and procedures for the audit of financial statements by an auditor. In the practical part, theoretical knowledge is applied to the selected corporations with focusing on audit procedures in the field of tangible and intangible fixed assets. The thesis contains descriptions of identified mistakes of each individual corporations and suggested solutions to overcome them.
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Faraj, Shamsaddeen. "An empirical investigation of the Libyan audit market : Perceptions of auditor independence and perceived reliabilty of audited financial statements." Thesis, University of Liverpool, 2009. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.526851.

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ISLAM, MOHAMMAD NAZRUL. "Three Essays on Financial Statement Comparability." FIU Digital Commons, 2018. https://digitalcommons.fiu.edu/etd/3760.

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Comparability is a central feature of financial reporting systems. Comparability is defined by FASB (2010, 19) as “the qualitative characteristic that enables users to identify and understand similarities in, and differences among, items.” The Accounting Principles Board ranked comparability as one of the most important objectives of financial reporting and Generally Accepted Accounting Principles have underscored the importance of comparability for the past four decades. Using empirical measures of financial statement comparability, studies confirm that comparability plays an important role in analyst following, audit fees, credit risk, acquisition decisions, stock price volatility, the cost of debt, the cost of equity, and cash holdings. This dissertation, investigates the impact of comparability on trade credit, earnings management through classification shifting, and on non-Big4 auditors. Prior studies find that comparable firms enjoy a lower cost of equity capital and a lower cost of debt. They should, therefore, require less trade credit. I also find that comparable smaller and/or financially distressed firms require less trade credit whereas they normally require higher levels of trade credit. The results presented in my first essay support this hypothesis in that comparability and trade credit are significantly negatively associated. The results presented in my second essay show that managers’ earnings management through classification shifting is significantly influenced by the degree of financial statement comparability with other firms. I also find that comparable firms engage in less classification shifting and that the impact of comparability is more pronounced after the passage of the Sarbanes Oxley Act. The results presented in my third essay show that companies audited by non-Big4 auditors are less comparable than the companies audited by Big4 auditors. Non-Big4 auditors are thus less likely to be able to apply the same audit process to multiple clients. I find that this results in greater audit effort, as proxied by higher audit fees, for Non-Big4 firms.
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Books on the topic "Statement of auditor"

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Health and Safety Agency for Northern Ireland. Report and statement of accounts together with the report of the comptroller and auditor-general. Belfast: H.M.S.O., 1991.

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Equal Opportunities Commission for Northern Ireland. Nineteenth report and statement of accounts: Together with the report of the Comptroller and Auditor-General. Belfast: Equal Opportunities, 1995.

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Great Britain. Police Service of Northern Ireland. Statement of accounts for the year ended 31 March2003 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2004.

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Great Britain. Parliament. House of Commons. Office of the Police Ombudsman for Northern Ireland. Statement of accounts for the period 1 April 2002 to 31 March 2003 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2003.

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Great Britain. Criminal Injuries Compensation Appeals Panel for Northern Ireland. Statement of account for the period 1 May 2002 to 31 March 2003 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2004.

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Council, Lothian Regional. Audited financial statements. [Edinburgh]: [Lothian Regional Council], 1996.

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Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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Board, Auditing Practices. Auditors' reports on financial statements. London: Auditing Practices Board, 1992.

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Board, Auditing Practices. Auditors' report on financial statements. London: Auditing Practices Board, 1993.

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Great Britain. Parades Commission for Northern Ireland. Statement of Accounts for the years ended 31 March 2000, 31 March 2001 and 31 March 2002 together with the report of the Comptroller and Auditor General thereon. London: Stationery Office, 2004.

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Book chapters on the topic "Statement of auditor"

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Khetarpal, Jyoti. "Auditor's Loyalty." In Financial Statement Fraud Casebook, 67–74. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119200994.ch7.

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Lessambo, Felix I. "Financial Statements’ Audit." In Auditing, Assurance Services, and Forensics, 289–307. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_18.

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Wild, Ken, and Brian Creighton. "Reports on audited financial statements." In GAAP 2000, 1013–80. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1007/978-1-349-15081-6_36.

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Lessambo, Felix I. "Audits of Group Financial Statements." In Auditing, Assurance Services, and Forensics, 343–58. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90521-1_20.

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Lessambo, Felix I. "Audit of Group Financial Statements." In The International Corporate Governance System, 202–15. London: Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137360014_16.

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Melé, Domènec. "Developing a Corporate Values Statement — A Case Study." In Standards and Audits for Ethics Management Systems, 191–202. Berlin, Heidelberg: Springer Berlin Heidelberg, 2003. http://dx.doi.org/10.1007/978-3-662-05107-8_8.

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Shailer, Greg. "Ethics in the Independent Audits of Financial Statements." In International Handbooks in Business Ethics, 1–17. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-00001-1_19-1.

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Shailer, Greg. "Ethics in the Independent Audits of Financial Statements." In International Handbooks in Business Ethics, 559–75. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-29371-0_19.

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Machmuddah, Z., St Dwiarso Utomo, and I. D. Pamungkas. "The moderating effect of managerial ownership and institutional ownership on auditor opinion, and auditor switching for fraudulent financial statements." In Business Innovation and Development in Emerging Economies, 34–46. Leiden, The Netherlands : CRC Press/Balkema, [2019]: CRC Press, 2019. http://dx.doi.org/10.1201/9780429433382-4.

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"Role of the Internal Auditor." In Financial Statement Fraud, 206–28. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119198307.ch10.

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Conference papers on the topic "Statement of auditor"

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Soroka, S. A., and O. A. Evdokimova. "MODERN PROBLEMS OF ACCOUNTING ANALYSIS AND AUDIT." In Problems and mechanisms of implementation of national priorities of socio-economic development of Russia. Khabarovsk State University of Economics and Law, 2020. http://dx.doi.org/10.38161/978-5-7823-0740-0-2020-110-114.

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Financial statement analysis and audit is the important stage of the process of accounting. Users of financial statements take managerial and investment decisions that are based on the finding, thereby influencing ongoing work and further development. Accuracy of these decisions might be affected by the problems arising in the process of the analysis and audit. The article describes major problems encountered in the process of the analysis and audit as well as their solutions
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Naryshkin, T. C., and E. A. Samoilova. "FEATURES OF AUDIT DOCUMENTATION GENERATION FOR AN AUDIT OF FINANCIAL STATEMENTS." In CONTEMPORARY ECONOMIC PROBLEMS OF RUSSIA AND CHINA. Amur State University, 2021. http://dx.doi.org/10.22250/medprh.47.

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Schultz, Martin, and Marina Tropmann-Frick. "Autoencoder Neural Networks versus External Auditors: Detecting Unusual Journal Entries in Financial Statement Audits." In Hawaii International Conference on System Sciences. Hawaii International Conference on System Sciences, 2020. http://dx.doi.org/10.24251/hicss.2020.666.

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Reizinger-Ducsai, Anita. "EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS." In NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.

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A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the dissertation was the sustainability and corporate governance reports of the companies listed on the Budapest Stock Exchange. The research has led to prove that the audit of sustainability reports has an increasing relevance among the stakeholders, even though its audit cannot lead to reasonable certainty on the account of the complexity of the used data and the subjectivity of the opinions. Having analysed the sustainability reports published in Hungary, as a conclusion the audit of sustainability reports create value. It creates value, since reliable and authentic data are more likely to be integrated in corporate decisions. No sustainability results can be achieved without a reliable reporting system, which also has a multiplier effect. The external stakeholders, including primarily investors and analysis experts can rise to a higher level of trust and make better decisions in line with the company, in so far as they can have access to an audited sustainability report, along with the audited financial statement.
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Serly, Vanica, and Nayang Helmayunita. "The Correlation of Audit Fee, Audit Quality and Integrity of Financial Statement." In Proceedings of the 2nd Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/piceeba2-18.2019.9.

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Lindrianasari, Lindrianasari, Einde Evana, and Ayu Fatmasari. "Audit Fee, Human Resources, and Audit Quality of Financial Statements." In Proceedings of the First International Conference of Economics, Business & Entrepreneurship, ICEBE 2020, 1st October 2020, Tangerang, Indonesia. EAI, 2021. http://dx.doi.org/10.4108/eai.1-10-2020.2304696.

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VAN, BM. "Fraud risk assessment a conceptual Framework for internal auditors to detect Financial statement fraud." In Third International Conference on Advances in Management, Economics and Social Science - MES 2015. Institute of Research Engineers and Doctors, 2015. http://dx.doi.org/10.15224/978-1-63248-081-1-80.

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Supataev, Kylychbek. "Audit and its Influence on the Formation of National Capital." In International Conference on Eurasian Economies. Eurasian Economists Association, 2015. http://dx.doi.org/10.36880/c06.01256.

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This article is about the objective requirement in audit for acceptance of the well-founded economic decision by users of the financial reporting to exclude or lower information risk, and also are dealt with the reasons of occurrence of information risk and ways of their decrease. And also are researched market of auditing services, the location of the audit entities and their influence on ensuring timely auditing businesses. Financial reporting transparency are studied and their impact on the financial issue of the managing subject. Recommended actions aimed at ensuring transparency of financial statement of an entity and the rights of owner. And explored the current state and prospects of development of independent audit, it is influense on the formation of national capital.
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Guslawa, Allantutra, Endroyono, and Supeno Mardi Susiki Nugroho. "Problem transformation methods for prediction of opinion and exceptions in financial statements audit reports: Case for financial statements audit in central Kalimantan province." In 2018 International Conference on Information and Communications Technology (ICOIACT). IEEE, 2018. http://dx.doi.org/10.1109/icoiact.2018.8350755.

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Mijić, Kristina, and Dejan Jakšić. "Generalized Software as a Factor of Innovation in the Financial Statement Audit Process." In 24th International Scientific Conference Strategic Management and Decision Support Systems in Strategic Management. University of Novi Sad, Faculty of Economics in Subotica, 2019. http://dx.doi.org/10.46541/978-86-7233-380-0_4.

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Reports on the topic "Statement of auditor"

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Granetto, Paul J., Marvin L. Peek, Jack L. Armstrong, Paul C. Wenzel, Kathleen A. Furey, and Craig W. Zimmerman. Financial Management: U.S. Army Corps of Engineers Financial Information Imported Into the Defense Departmental Reporting System - Audited Financial Statements. Fort Belvoir, VA: Defense Technical Information Center, August 2004. http://dx.doi.org/10.21236/ada432782.

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DoD Office of Inspector General. Independent Auditors Report on the Air Force Working Capital Fund FY 2015 and FY 2014 Basic Financial Statements for United States Air Force Agency Financial Report 2015. Fort Belvoir, VA: Defense Technical Information Center, November 2015. http://dx.doi.org/10.21236/ad1001836.

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Yatsymirska, Mariya. SOCIAL EXPRESSION IN MULTIMEDIA TEXTS. Ivan Franko National University of Lviv, February 2021. http://dx.doi.org/10.30970/vjo.2021.49.11072.

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The article investigates functional techniques of extralinguistic expression in multimedia texts; the effectiveness of figurative expressions as a reaction to modern events in Ukraine and their influence on the formation of public opinion is shown. Publications of journalists, broadcasts of media resonators, experts, public figures, politicians, readers are analyzed. The language of the media plays a key role in shaping the worldview of the young political elite in the first place. The essence of each statement is a focused thought that reacts to events in the world or in one’s own country. The most popular platform for mass information and social interaction is, first of all, network journalism, which is characterized by mobility and unlimited time and space. Authors have complete freedom to express their views in direct language, including their own word formation. Phonetic, lexical, phraseological and stylistic means of speech create expression of the text. A figurative word, a good aphorism or proverb, a paraphrased expression, etc. enhance the effectiveness of a multimedia text. This is especially important for headlines that simultaneously inform and influence the views of millions of readers. Given the wide range of issues raised by the Internet as a medium, research in this area is interdisciplinary. The science of information, combining language and social communication, is at the forefront of global interactions. The Internet is an effective source of knowledge and a forum for free thought. Nonlinear texts (hypertexts) – «branching texts or texts that perform actions on request», multimedia texts change the principles of information collection, storage and dissemination, involving billions of readers in the discussion of global issues. Mastering the word is not an easy task if the author of the publication is not well-read, is not deep in the topic, does not know the psychology of the audience for which he writes. Therefore, the study of media broadcasting is an important component of the professional training of future journalists. The functions of the language of the media require the authors to make the right statements and convincing arguments in the text. Journalism education is not only knowledge of imperative and dispositive norms, but also apodictic ones. In practice, this means that there are rules in media creativity that are based on logical necessity. Apodicticity is the first sign of impressive language on the platform of print or electronic media. Social expression is a combination of creative abilities and linguistic competencies that a journalist realizes in his activity. Creative self-expression is realized in a set of many important factors in the media: the choice of topic, convincing arguments, logical presentation of ideas and deep philological education. Linguistic art, in contrast to painting, music, sculpture, accumulates all visual, auditory, tactile and empathic sensations in a universal sign – the word. The choice of the word for the reproduction of sensory and semantic meanings, its competent use in the appropriate context distinguishes the journalist-intellectual from other participants in forums, round tables, analytical or entertainment programs. Expressive speech in the media is a product of the intellect (ability to think) of all those who write on socio-political or economic topics. In the same plane with him – intelligence (awareness, prudence), the first sign of which (according to Ivan Ogienko) is a good knowledge of the language. Intellectual language is an important means of organizing a journalistic text. It, on the one hand, logically conveys the author’s thoughts, and on the other – encourages the reader to reflect and comprehend what is read. The richness of language is accumulated through continuous self-education and interesting communication. Studies of social expression as an important factor influencing the formation of public consciousness should open up new facets of rational and emotional media broadcasting; to trace physical and psychological reactions to communicative mimicry in the media. Speech mimicry as one of the methods of disguise is increasingly becoming a dangerous factor in manipulating the media. Mimicry is an unprincipled adaptation to the surrounding social conditions; one of the most famous examples of an animal characterized by mimicry (change of protective color and shape) is a chameleon. In a figurative sense, chameleons are called adaptive journalists. Observations show that mimicry in politics is to some extent a kind of game that, like every game, is always conditional and artificial.
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Murad, M. Hassan, Stephanie M. Chang, Celia Fiordalisi, Jennifer S. Lin, Timothy J. Wilt, Amy Tsou, Brian Leas, et al. Improving the Utility of Evidence Synthesis for Decision Makers in the Face of Insufficient Evidence. Agency for Healthcare Research and Quality (AHRQ), April 2021. http://dx.doi.org/10.23970/ahrqepcwhitepaperimproving.

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Background: Healthcare decision makers strive to operate on the best available evidence. The Agency for Healthcare Research and Quality Evidence-based Practice Center (EPC) Program aims to support healthcare decision makers by producing evidence reviews that rate the strength of evidence. However, the evidence base is often sparse or heterogeneous, or otherwise results in a high degree of uncertainty and insufficient evidence ratings. Objective: To identify and suggest strategies to make insufficient ratings in systematic reviews more actionable. Methods: A workgroup comprising EPC Program members convened throughout 2020. We conducted interative discussions considering information from three data sources: a literature review for relevant publications and frameworks, a review of a convenience sample of past systematic reviews conducted by the EPCs, and an audit of methods used in past EPC technical briefs. Results: Several themes emerged across the literature review, review of systematic reviews, and review of technical brief methods. In the purposive sample of 43 systematic reviews, the use of the term “insufficient” covered both instances of no evidence and instances of evidence being present but insufficient to estimate an effect. The results of the literature review and review of the EPC Program systematic reviews illustrated the importance of clearly stating the reasons for insufficient evidence. Results of both the literature review and review of systematic reviews highlighted the factors decision makers consider when making decisions when evidence of benefits or harms is insufficient, such as costs, values, preferences, and equity. We identified five strategies for supplementing systematic review findings when evidence on benefit or harms is expected to be or found to be insufficient, including: reconsidering eligible study designs, summarizing indirect evidence, summarizing contextual and implementation evidence, modelling, and incorporating unpublished health system data. Conclusion: Throughout early scoping, protocol development, review conduct, and review presentation, authors should consider five possible strategies to supplement potential insufficient findings of benefit or harms. When there is no evidence available for a specific outcome, reviewers should use a statement such as “no studies” instead of “insufficient.” The main reasons for insufficient evidence rating should be explicitly described.
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Federal Energy Regulatory Commission`s fiscal year 1996 financial statement audit. Office of Scientific and Technical Information (OSTI), February 1997. http://dx.doi.org/10.2172/450067.

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US Department of Energy Naval petroleum reserve number 1. Financial statement audit. Office of Scientific and Technical Information (OSTI), March 1997. http://dx.doi.org/10.2172/479076.

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Isotope Production and Distribution Program`s Fiscal Year 1997 financial statement audit. Office of Scientific and Technical Information (OSTI), March 1998. http://dx.doi.org/10.2172/594413.

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Audited financial statements and complementary information for the year ended December 31, 2020. International Potato Center, 2020. http://dx.doi.org/10.4160/9789290605980.

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Naval Petroleum Reserve Number 1 financial statements September 30, 1997 and 1996 (with independent auditors` report thereon). Office of Scientific and Technical Information (OSTI), December 1997. http://dx.doi.org/10.2172/578567.

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Western Area Power Administration combined power system financial statements, September 30, 1996 and 1995 (with independent auditors` report thereon). Office of Scientific and Technical Information (OSTI), April 1997. http://dx.doi.org/10.2172/463613.

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