Relevant bibliographies by topics / Statutory audit

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

Academic literature on the topic 'Statutory audit'

Author: Grafiati
Published: 4 June 2021
Last updated: 16 June 2025

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Journal articles on the topic "Statutory audit"

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Jurić, Dionis. "Neovisnost zakonskog revizora u odnosu na subjekte revizije prema Zakonu o reviziji iz 2017. godine." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 39, no. 1 (2018): 127–56. http://dx.doi.org/10.30925/zpfsr.39.1.4.

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<div>Audit Act from 2017 sets general requirements for statutory audits in all audited entities and special requirements for statutory audits in public interest entities. Aim of these provisions is strengthening of independence and objectivity of statutory auditors towards audited entities. It also strengthens public oversight of the audit profession by the Ministry of Finance. The Act is harmonized with provisions of the Directive 2014/56/EU on statutory audits and refers to direct application of provisions of the Regulation No 537/2014 on specific requirements regarding statutory audit of public interest entities. </div>
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Domaracká, Denisa, and Veronika Kňažková. "Statutory audit in Slovakia – significant phenomenon of global European changes." SHS Web of Conferences 74 (2020): 06006. http://dx.doi.org/10.1051/shsconf/20207406006.

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The changing global economy environment also affected the area of statutory audit. Nowadays, statutory audit faces the significant changes not only because of the processes of digitization and automation in accounting and auditing, but because of increased and tightened legislative regulation, too. The most important aspects of financial reporting and auditing are subject to EU Regulations and EU Directives. For this reason, the issue of legislative regulation changes in field of statutory audit in Slovakia has become the subject of our article. Currently, the proposal of amending and supplementing Act. No 431/2002 Coll. on Accounting, as amended underwent an interdepartmental comment procedure. The proposal includes the changes on requirements for statutory audit. This article examines the current proposal to change (mainly increase) the conditions for performing the mandatory statutory audit of financial statements in Slovak audit environment. Our goal is to clarify the reasons and implications behind the changes of Slovak legislation as well as the impact of these changes on audit performance in Slovakia. We believe conducting statutory audits in accordance with the applicable legislation accepted and implemented at international European level can contribute to transparency and improve the quality of audit performance. In order to achieve the goal, it was necessary to choose a purposeful work methodology and research methods.
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de Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.

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AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed firms over the financial years 2012–2016 and by conducting a survey among stakeholders. We conclude that there is broad support for mandatory audit firm rotation in the Netherlands. Although mandatory audit firm rotation was seen as controversial at the time of adoption, it is now considered desirable by various stakeholders, including auditors themselves. However, mandatory audit firm rotation appears to have had some adverse effects. Most notably, our study shows a higher probability of errors in first year audits. The discount in audit fees provided by audit firms to lucrative larger public-interest entities for first year audits—the trophy client effect—may exacerbate the negative effect on audit quality. The Audit Regulation’s goals to improve the market for statutory audits have not been met so far.
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Gómez Rincón, Bryan Andrés. "The tax audit." SCT Proceedings in Interdisciplinary Insights and Innovations 1 (December 5, 2023): 77. http://dx.doi.org/10.56294/piii202377.

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The tax audit, regulated by articles 203 to 207 of the Commercial Code and other related regulations, is an exclusive function of public accountants. Although the law does not offer an official definition, the Technical Council of Public Accounting (CTCP) has clarified its role in statement 7. According to this, the fiscal audit office is an oversight body that, in the interest of the community, under the direction and responsibility of the statutory auditor, audits the financial statements and evaluates internal control, in a timely and independent manner, in accordance with accepted standards. The CTCP highlights that the work of the statutory auditor involves regularly reporting to investors, the community and the Government about the management of the entity, compliance with the duties of the administrators and the fidelity of the financial statements.
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Dostálová, Pavlína, Lucie Formanová, Michal Mádr, and Břetislav Andrlík. "The Measure of Concentration of Audit Markets in Public Interest Entities in the Czech Republic and Slovakia." DANUBE 14, no. 2 (2023): 153–72. http://dx.doi.org/10.2478/danb-2023-0010.

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Abstract The aim of the paper is to determine whether the audit market for public interest entities in the Czech and Slovak Republic has been still concentrated and subsequently to determine the measure of concentration. The article consists of data including information from audit entities that perform statutory audit of public interest entities in the Czech Republic and Slovakia on timeline 2017–2020. On the level of competition is identified by the Herfindahl-Hirschman Index and the CR4 Index, using the revenues of statutory audit as a basis for calculating market shares. The results show that the Czech and Slovak audit markets for public interest entities have been highly concentrated, with a higher measure of concentration in the Czech Republic (HHI 0.25) than in Slovakia (HHI 0.23). The Big Four has had a market share of between 90% (Slovakia) and 95% (Czech Republic) in both countries, with the four firms have been providing up to 70% of all statutory audits within public interest entities. At the same time, KPMG and PWC have had the strongest market position. The paper provides new evidence on audit market concentration of public interest entities in the Czech Republic and Slovakia in the context of development in recent years, and thus can be the basis for a subsequent discussion of the consequences associated with high market concentration.
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G., Pradeep, Naik Prithvi, and Sneha S. "A Comparative Study of Audit Software with Speci c References to Forensic Audit and Statutory Audit." Shanlax International Journal of Arts, Science and Humanities 7, no. 2 (2019): 207–9. https://doi.org/10.5281/zenodo.3575337.

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Finance is de ned as the management of money and includes actives like investing, borrowing, saving and forecasting.  Audit software transparency provides information policy management security with vision of transparency in audit to secure access to business information and data resources.  Audit software programs designed to assist in examining and testing client accounting records.  Audit software is divided into 14 typesthey are external audit, internal audit, forensic audit, statutory audit,  nancial audit, tax audit, information technology audit, compliance audit, value for money audit, review  nancial statement, agreed upon procedures, integrated audit, special audit and operational audit.  In that twoare important that is statutory audit and Forensic audit
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Irawan, Denny. "SAMPLING AUDIT OF THE TAX AUDIT IN INDONESIA." Scientium Law Review (SLR) 1, no. 2 (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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Aziz, Umar-Farook, and Kamil Omoteso. "Reinforcing users’ confidence in statutory audit during a post-crisis period." Journal of Applied Accounting Research 15, no. 3 (2014): 308–22. http://dx.doi.org/10.1108/jaar-11-2013-0108.

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Purpose – The purpose of this paper is to examine the factors that are perceived as important for the statutory audit function to restore confidence in the financial statements, its value relevance and decision usefulness in the aftermath of the financial crisis. Design/methodology/approach – This research used a structured questionnaire to collect data from practising accountants, auditors and accounting academics within the UK. A factor analysis was undertaken to examine the potential inter-correlations that could exist between different factors obtained from the literature. The analysis reduced these variables into the more important factors which were subsequently modelled in a logistic regression analysis. Findings – The paper identified, as critical factors for enhancing statutory audits, “a continuously updated accounting curriculum”, “expansion of the auditor's role”, “frequent meetings between regulators and auditors”, “mandatory rotation of auditors”, “limiting the provision of non-audit services”, “knowledge requirements from disciplines other than accounting” and “encouraging joint audits”. It is hoped that addressing these issues might improve confidence in the audit profession, thereby reinforcing its value relevance. Research limitations/implications – The study's findings imply that professional accountancy bodies, accounting educators and accounting firms will need to incorporate the key factors identified in this study into their curriculum and training schemes. However, the generalisability of these findings might be limited as the research data were primarily obtained from UK accountants alone. Originality/value – This study extends the frontiers of knowledge on critical factors that could reinforce users’ confidence in the statutory audit function and have implications for policy and practice.
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Clacher, Iain, Alan Duboisée de Ricquebourg, and Amy May. "Who gets all the PIE? Regulation of the statutory audit for private UK companies." Accounting, Auditing & Accountability Journal 32, no. 5 (2019): 1297–324. http://dx.doi.org/10.1108/aaaj-12-2015-2341.

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Purpose While recently introduced EU regulation on the statutory audit of public interest entities (PIEs) aims to improve audit competition and quality, its success and impact depends on the definition of a PIE applied across the various EU Member States. In the UK, even though little is known about their auditing choices, these changes will not apply to most private companies despite their importance to the wider economy. The purpose of this paper is to provide an in-depth analysis of the private company audit market and examine the lobbying behaviour of the accounting profession around the definition of a PIE in the UK. Design/methodology/approach Using a large panel of independent private company audits in the UK and a textual analysis of submitted comment letters to a government consultation on the new regulation, this paper presents a comprehensive analysis of the audit market for private companies by measuring supplier concentration using four different measures of market share, and of the lobbying behaviour of the accounting profession. Findings There are two main findings. First, the private company audit market is characterised by low auditor switching rates along with a tight oligopoly of the largest independent private company audits maintained by the Big Four audit firms. Second, the lobbying behaviour of accounting and audit firms sought, and succeeded, to limit the scope of the definition of a PIE in the UK, consistent with the theoretical predictions of monopoly capitalism and the theory of professions. Originality/value The paper shows that the definition and scope of a PIE needs revisiting both within the UK and across all EU Member States, with a view to including more of these economically important private companies and highlights the policy challenge of increasing competition and choice in a concentrated audit market.
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Buijink, Willem. "Puzzle." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 9 (2016): 368–69. http://dx.doi.org/10.5117/mab.90.31363.

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A continuing puzzle, in any case to me, is why most observers, regulators, journalists, academics, and indeed often audit practitioners as well, consider statutory corporate auditing to be in trouble; deep trouble. To these observers, statutory auditing has major quality problems and statutory audit failures are a major problem. These concerns exist in the Netherlands and in most advanced economies. In fact, the only country that appears to be unaffected is Belgium. In Belgium statutory auditing is seen to do just fine. I live in Belgium. The puzzle surfaced again during the first FAR Conference that this MAB issue is devoted to. The point I will make here is that, in effect, the Belgians see this mostly correctly: corporate statutory auditing in the world is doing fine most of the time. Audit quality is a very worthy object of research and attention, but not because of an audit quality crisis.
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Dissertations / Theses on the topic "Statutory audit"

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Kreivi, Tommy, and Christian Skenberg. "Statutory Audit : Do banks benefit from statutory audit?" Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-640.

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<p>Abstract</p><p>Problem In Sweden, there is currently a debate concerning statutory audit. Different stakeholders debate whether the government should change the legis-lation concerning statutory audit for limited companies below a certain size. A study made by Thorell & Norberg (2005) and other researchers are of the opinion that banks are positive toward statutory audit. We find it very reasonable for banks to have this positive opinion, but we ask ourselves if the importance of the statutory audit is so great that it is reason enough for the banks to be an influential part in the ongoing debate.</p><p>Purpose The purpose of the thesis is to contribute to the debate regarding statutory audit for small limited companies by studying the argument that banks and credit processes benefit from statutory audit.</p><p>Method This study was conducted through a qualitative method. The data was collected by interviewing representatives from three banks. We investigated and compared the process of granting credits for unregistered firms, partnerships and small limited companies. This means that we compared credit processes for companies that are under the regulation of statutory audit and companies that are not.</p><p>Conclusions Based on this study, we agree with Thorell & Norberg (2005), that banks positive attitudes towards statutory audit is based on convenience rather than real benefits. Banks can conduct the same research for small limited companies, as for unregistered firms and partnerships. The personal responsibility for unregistered firms and partnerships is no defence in keeping the statutory audit, because it is of minor importance. As the bank representatives in this study do not know what an audit consist of, we can see no reason for them to say that the statutory audit should be kept. An auditor’s advice can create benefits for the company that is greater than the cost of the audit, but we can not see why the statutory audit should be kept because of this. Company representatives can hire an auditor or an-other advisor whenever he/she wants. Based on the results from this study, we can see no reason to keep the statutory audit for small limited companies, from a bank perspective.</p><br><p>Sammanfattning</p><p>Problem I Sverige pågår en debatt om revisionsplikten. Olika intressenter debatte-rar om regeringen ska ändra lagstiftningen om revisionsplikt för aktiebo-lag under en viss storlek. En studie av Thorell & Norberg (2005) och andra studier visar att banker är positivt inställd till revisionsplikten. Vi anser det vara rimligt att bankerna har denna positiva inställning, men vi ifrågasätter om revisionsplikten är så viktig för bankerna så att de kan vara en inflytelserik aktör i debatten.</p><p>Syfte Syftet med denna uppsats är att bidra till debatten angående revisionsplikten för små aktiebolag genom att undersöka argumentet att banker och kreditgivningsprocesser gynnas av revisionsplikt.</p><p>Metod Studien genomfördes genom en kvalitativ metod. Data insamlades genom intervjuer med tre banker. Vi undersökte och jämförde kreditgivningsprocessen för enskilda firmor, handelsbolag och små aktiebolag. Det innebär att vi jämförde kreditprocessen för både företag som har revisionsplikt på sig och de som inte har det.</p><p>Slutsats Baserat på denna studie, så håller vi med Thorell & Norberg (2005), att bankernas positive inställning till revisionsplikten är baserad på bekvämlighet istället för riktig nytta. Banker kan genomföra samma undersökningar på små aktiebolag som på enskilda firmor och handelsbolag. Bristen på personaligt betalningsansvar i aktiebolag ingen ursäkt för att behålla revisionsplikten, då den enligt bankerna är av mindre betydelse. Eftersom representanterna för bankerna i denna studie inte vet vad som innefattas i en revision, så kan vi inte se att de har någon grund att påstå att revisionsplikten ska vara obligatorisk. Råden från en revisor kan skapa större fördelar än vad kostnaden för revisionen är, men vi kan inte förstå varför man ska behålla revisionsplikten på grund av detta. Företagens representanter kan anlita revisorer eller andra rådgivare ändå. Baserat på resultaten från denna studie så kan vi inte någon anledning till att behålla revisionsplikten för små aktiebolag, ur ett bankperspektiv.</p>
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Kurt, Ninorta, Yulia Kristensson, and Jasmeet Kaur. "Statutory Audit : Benefits of Maintaining Audits after the Abolishment." Thesis, Jönköping University, JIBS, Accounting and Finance, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1142.

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<p>Purpose: The purpose of this research is to explore the reasons behind the abolish-ment of statutory audit in small limited firms in Sweden and to discuss whether it would be beneficial for these firms to still maintain an audit of their business after the abolishment.</p><p>Method: As a major part of this research study, qualitative interviews with auditors have been conducted to obtain professional opinion in the subject of inter-est. Previous research are presented to provide a broader perspective of the debate.</p><p>Frame of Reference: The authors present an extensive background to auditing and accounting. Stakeholder model and agency theory have been applied to aid an under-standing of the relationship between a firm and its stakeholders. Experi-ences from other European Union countries are presented to provide a ba-sis of comparison and discussion. Moreover, advantages and disadvantages of auditing are presented to facilitate a discussion of whether it is beneficial to maintain an audit of small limited firms.</p><p>Conclusion: After extensive research the authors have identified and determined the most probable reasons behind the abolishment of statutory audit. The au-thors can after a broad research conclude that the central reasons behind the abolishment are the costs of auditing. Populism and politics, as well as harmonisation motives of the European Union, are also prominent reasons for the abolishment of statutory audit in small limited firms in Sweden.</p><p>Highlighting the benefits of auditing illustrates that accomplishing an assur-ance of quality is one of the most essential motives of an audit review. Au-diting may facilitate granting of loans, longer credit periods and loyalty, a credible image of the firm, as a result of business owners providing trust-worthy information to their stakeholders. It can be concluded that it is beneficial for small limited firms to maintain an audit of their business, de-spite the abolishment of statutory audit.</p><br><p>Syfte: Syftet med denna uppsats är att utforska de bakomliggande orsakerna till revisionspliktens avskaffande i små aktiebolag i Sverige och att diskutera hu-ruvida det är fördelaktigt att behålla revision i bolagen efter slopandet.</p><p>Metod: För att erhålla en professionell åsikt kring ämnet i fråga, har denna studie till största del bestått av kvalitativa intervjuer med respondenter från revisions-byråer. Tidigare studier är även presenterade för att tillföra debatten ett bre-dare perspektiv.</p><p>Referensram: Författarna ger en omfattande beskrivning av redovisning och revision. Intressentmodellen och agentteorin har tillämpats i syfte att underlätta för-ståelsen av relationen mellan företag och dess intressenter. Erfarenheter från andra EU-länder är presenterade för att möjliggöra jämförelse och dis-kussion, dessutom beskrivs för- och nackdelar av revision för att underlätta diskussionen om huruvida det är fördelaktigt att behålla revision i små ak-tiebolag.</p><p>Slutsats: Författarna har efter omfattande forskning fastställt de troligaste orsakerna till slopandet av revisionsplikten i små aktiebolag. Sammanfattningsvis kan författarna hävda att huvudorsakerna till avskaffandet är kostnaden av att upprätthålla revision. Populism, politik och EU:s harmoniserande strävan är ytterligare framträdande anledningar till slopandet av revisionsplikt i små ak-tiebolag i Sverige.</p><p>Att erhålla en kvalitetsstämpel är den främsta fördelen med revision. Dessutom kan revisionen underlätta beviljande av lån, längre kredittider, bi-dra till ökad pålitlighet och trovärdighet av bolaget. Dessa fördelar resulterar från ägarnas pålitliga information som de förser sina intressenter med. Av-slutningsvis kan man påstå att det är gynnsamt för små aktiebolag att behål-la revision även efter slopandet.</p>
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Törneling, Charlotta, and Rickard Gustafsson. "Statutory audit - beyond the yes or no debate." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-483.

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<p>Det pågår en intensiv debatt i Sverige om revisionspliktens vara eller inte vara i små aktiebolag. Sverige är ett av få europeiska länder som fortfarande har kvar en lagstadgad revisionsplikt för samtliga aktiebolag, och debatten är även av än mer intresse när Svensk redovisnings- och revisionsstandard alltmer anpassas till internationell standard. Ett medlemsland i Europeiska Unionen har möjligheten att undanta små aktiebolag från revisionsplikt. Men på grund av rådande regler i Sverige ska alla aktiebolag följa samma regler, något som ifrågasätts i debatten. Debatten om revisionsplikten är aktuell och viktig eftersom ungefär 200 000 aktiebolag skulle påverkas om revisionsplikten skulle tas bort.</p><p>Det övergripande syftet med uppsatsen är att bidra till debatten om revisionsplikt för små aktiebolag, genom att gå bakom “ja- och nejdebatte.” Vi kommer att beskriva och förklara attityderna till revisionsplikten, samt till de existerande redovisningsreglerna hos mikroföretag i två olika branscher.</p><p>För att uppfylla syftet har vi genomfört en kvalitativ studie. Vi har intervjuat ägarna till sex mikroföretag från två olika branscher, nämligen organisationskonsulter och byggnadsentreprenörer.</p><p>De viktigaste slutsatserna från den här studien är, att oberoende av deras respektive attityd till revisionsplikten är det ingen av respondenterna, som skulle vilja ta bort revisionsplikten för små aktiebolag. Vidare uppfattar respondenterna inom byggnadsentreprenörsbranschen redovisningsreglerna som mer komplicerade än respondenterna inom organisationskonsultbranschen och en förenkling av reglerna skulle inte förändra någon av respon-denternas attityd till revisionsplikten</p><br><p>There is an extensive debate going on in Sweden about the being or not being of the statutory audit for small limited companies. Sweden is one of the few European countries that still have a statutory audit for all limited companies, and the debate is even more of immediate interest when the Swedish accounting and auditing standards are converging more and more to international standards. A member state in the European Union has the possibility to exempt small limited companies from the statutory audit. But due to the current regulations in Sweden, all limited companies are to follow the same rules, which is questioned in the debate. This debate is a current and important issue due to that approximately 200 000 limited companies would be affected if the statutory audit would be abolished.</p><p>The overall purpose of this thesis is to contribute to the debate about the statutory audit for small limited companies, by moving beyond the “yes and no debate”. We will describe and explain the attitudes towards the statutory audit and the existing accounting regulations among micro companies in two different business sectors.</p><p>In order to fulfil the purpose, we have conducted a qualitative study. We have interviewed the owners of six micro companies from two different business sectors, namely organizational consultants and building contractors.</p><p>The main conclusions from this study are that independent of their respective attitudes towards the statutory audit, none of the respondents would like the statutory audit to be abolished for small limited companies. Further, the respondents within the building contractors business perceive the accounting rules as more complicated than the respondents within the organizational consultants sector do, and a simplification of regulation would not change any of the respondents’ attitudes towards the statutory audit.</p>
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Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.
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Reich, Jan. "Význam IT kontrol pro statutární audit." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-198227.

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Over the last few decades, organizations have become increasingly dependent on information technology for the support of their business processes. IT has brought many benefits to the operations of organizations, as well as new risks. Internal control systems implemented to mitigate business risks thus needed to be extended to include a new group of IT controls. One of the areas of business operations that has been strongly associated with IT since the beginning of its widespread use is accounting. This master's thesis examines the effect of IT controls on financial statements of an organization as well as an audit of these financial statements. Principal aim of this thesis is to identify a set of IT controls relevant for a statutory audit. Emphasis is placed on controls covering the areas of information security, computer operations and change management related to information systems. A secondary aim is an analysis of control weaknesses (their nature and frequency of occurence) noted in the presented set of IT controls in a sample of statutory audits conducted in the last four years. For the most common control weaknesses, risks as well as possible causes are discussed and recommendations for improvement are provided.
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McGregor, Dale. "The Impact of mandatory audit firm rotation on the statutory duties of Directors." Master's thesis, Faculty of Law, 2018. http://hdl.handle.net/11427/30833.

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On 5 June 2017, the Independent Regulatory Board for Auditors, the audit regulator in South Africa, implemented mandatory audit firm rotation (MAFR) with effect from 1 April 2023 in response to concerns regarding auditor independence in South Africa. The introduction of MAFR has been met with criticism from many stakeholders due to the adverse effects many believe the implementation of MAFR will have on audit quality and auditor independence. To date, there have been limited studies which focus on the impact of audit quality and auditor independence on audit practitioners in South Africa as a result of the implementation of MAFR but, to the best of my knowledge, no studies have assessed how the effects on audit quality and auditor independence will impact the ability of directors to discharge their statutory duties under section 76 of the Companies Act 71 of 2008 (‘the Act’ or ‘Companies Act’). This thesis first provides readers with a brief background of MAFR, followed by an overview of the statutory duties of directors as contained in the Act. I then subsequently assess how MAFR will affect audit quality and auditor independence before considering the impact this will have on the ability of directors to discharge their duties effectively. One of the duties of the directors is to produce the financial statements which are not false or misleading. Audit quality and auditor independence help directors produce financial statements which are not false or misleading, as determined under section 29 of the Act. As shown in this thesis, the enforced rotation of auditors results in situations which affect audit quality through the loss of client-specific knowledge which the outgoing auditor has developed over time. Furthermore, the enforced rotation of South African audit firms does create difficulties for multi-national entities which have their various entities audited by the same network of audit firms. These concerns, together with the concerns related to the cost of switching auditors and the threats posed to audit quality and auditor independence related to the initial discounts on audit fees offered by audit firms to new audit clients, poses serious concerns that directors will not be able to comply with section 29 of the Act. However, the introduction of a new audit team does provide instances which offer improvements to audit quality and auditor independence which may assist directors to produce financial statements which are not false or misleading. Lastly, I provide recommendations in terms of alternatives to MAFR, examining the existing measures which are already in place in South Africa to promote audit quality and auditor independence.
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Franzén, Liza. "What to provide and how to provide it? : - a study on small companies' demand for audit and alternative services." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-35196.

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<p>The 1<sup>st</sup> of July 2010 is the statutory audit going to be abolished in Sweden. After the abolition 96 % of the limited companies do not have to conduct an audit.  This research will therefore study the small companies’ demand for audit and alternative services, and how the services shall be provided to best align with the clients’ demands.</p><p>This study will be conducted with a positivistic perception of knowledge, since the aim is to explain what factors that affect the companies’ demand. With starting points in previous studies a deductive approach have been chosen. The theoretical framework consists of basic theories regarding audit; agency theory is its connection to audit. Then audit demand has been discussed, internal and external aspects; demand from external owners, banks, attitudes toward audit, company size, cost of audit. Then alternatives to a statutory audit have been discussed; audit interval, alternative services, assurance services, a review, and compilation engagements (a type of services which is based of accounting data) and joint-provision of services (a package of services).</p><p> </p><p>A quantitative study has been conducted via a postal questionnaire, which was sent to 395 companies in Västerbotten County that have:</p><ul><li>10-50 employees</li><li>3-41.5 MSEK turnover </li><li>83 MSEK balance sheet total</li></ul><p>The results from the analysis show inconsistent results with previous studies, a few factors show significant evidence of affecting the demand for audit in the full model tests, attitude towards audit and the prize. A few more factors show evidence in the individual tests; external owners and company size. The lack of impact of the demand from banks is remarkable findings.</p><p>As there is a demand for audit, 80 % of the companies, and alternative service, (about 50 %), conclusions have been drawn that audit firms should consider providing these alternative services. Since the choice of conducting an audit will be voluntary the audit interval might differ from today. The alternative services could be used the years that an audit is not conducted. As 60 % of the companies uses more services besides audit, and 40 % have a demand for a package of services the audit firms should consider providing the services in this way. This would create a win-win situation for all parties, since the clients will get the services to a lower price and the audit firms could probably retain more of their clients.</p>
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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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Lakhe, Shrestha Biswas Kaji, and Honey Htun Wai. "Audit from Audit Exempted Small and Medium-sized Entities (SMEs) in Sweden." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45502.

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Small and medium-sized enterprises (SMEs) are seen as backbone for economic growth because they are regarded as catalyst for entrepreneurial skills, innovation and employment. Since in Sweden approximately 99.89% of enterprises are SMEs, they take an important role in country’s economic development.        Most of the countries especially EU nations have abolished the statutory audit provision for (SMEs). The new Swedish legislation of statutory audit exemption came into effect on 1st November, 2010. In accordance with this new legislation, (SMEs) within two out of three following criteria; turnovers 3 million Swedish Kronor, balance sheet total 1.5 million Swedish Kronor and 3 total numbers of employees are exempted from statutory audit requirement. Despite the fact that audit exempted SMEs are voluntarily conducting financial statements audited.                       As per above matters, this study finds the expected benefits of audit exempted SMEs in Sweden when they go for voluntary audited financial statements. In order to attain our research findings, this study chooses to conduct qualitative research method by semi- structured interviews with respondents from SMEs. Besides that, bankers’ opinion on audited financial statements and voluntary audits are discussed in order to complement our main research finding.  When it comes to collect empirical data, we use convenient data sampling from Sweden, particularly in Umeå due to the cost and time limitations.            According to our empirical results, the expected benefits for audit exempted SMEs in Sweden voluntarily conducting their financial statements audit are as follow: Security with the audited financial information Right amount of tax paid to tax authorities Easy to get bank loan                 Better relation with creditors, investors and suppliers   In accordance with empirical results of bankers, we can confirm that bank will grant loan easily to clients who have their financial accounts audited. As a contribution of new knowledge we find that in Sweden, banks used credit scoring lending technique when it comes to grant bank loan. The interest rate determination is also relied on credit rating of companies. Companies who have good credit rating will be granted loan with lower interest rate. As for small companies who would like to get external financing from banks, the requirement criteria could describe as; audited financial statements, collaterals, business plan, owners’ grantee for loan repayment and good credit history.
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Knauerová, Monika. "Vývoj právní úpravy auditingu v ČR v návaznosti na novou směrnici o statutárním auditu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-11882.

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The thesis framework lies in the analysis of audit growth in the Czech Republic specifically in its legal modification. Initial analysis is based on statutory audit directive 2006/43/EC including new audit infrastructure such as public oversight and systems of quality assurance. Czech legislative acts before and after April 2009 are also considered with respect to digests 254/2000 and 93/2009. A study of the implemented legislation seen in directive 2006/43/EC and its effect in the Czech Republic is undertaken and reviewed.
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Books on the topic "Statutory audit"

1

Commission, Canadian Human Rights. Framework for compliance audits under the Employment Equity Act: Audit process and statutory requirements. Canadian Human Rights Commission, 2007.

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Authority, Merseyside Police. Distruct audit: Best Value statutory report and executive summary and response. Merseyside Police Authority, 2000.

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Kerkham, Frank. Best value: Greater Manchester Passenger Transport Authority : audit 2000/2001 : statutory report. District Audit, 2000.

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Sinclair, J. H. Abolition of the statutory audit for small companies; political dogma or effective deregulation?. Oxford Brookes University, 1995.

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National Health Service in Scotland. Management Executive., NHS Management Executive, Great Britain. Department of Health and Social Services, Northern Ireland. Health and Personal Social Services Management Executive., Great Britain. Welsh Office. Health and Social Work Department., and Regional Estate Management Group, eds. Safecode: A health and safety management tool for the NHS : statutory compliance audit (health & safety). DOH], 1994.

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Bridge Child Care Development Service. Audit of the discharge of statutory children's services commissioned by Northern Health and Social Services Board, and Homefirst Community Trust, Northern Ireland: Report of the audit completed. Bridge Child Care Development Service, 1998.

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General, British Columbia Office of the Auditor. Compliance-with-authorities audits: Statutory tabling requirements, safeguarding moveable physical assets, treatment of unclaimed money. Office of the Auditor General, 1994.

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Dobbin, Jim, and Great Britain: Parliament: House of Commons: 8th Delegated Legislation Committee. Draft Local Audit and Statutory Audit Order 2014: Wednesday 9 July 2014. Stationery Office, The, 2014.

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Britain, Great. Local Audit (Delegation of Functions) and Statutory Audit (Delegation of Functions) Order 2014. Stationery Office, The, 2014.

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Britain, Great. Local Audit (Delegation of Functions) and Statutory Audit (Delegation of Functions) Order 2014. Stationery Office, The, 2014.

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Book chapters on the topic "Statutory audit"

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "Audit committees." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-6.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "New audit reports." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-3.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "The future of audit." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-7.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "Mandatory audit firm rotation (MAFR)." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-4.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "Restrictions and caps on non-audit work." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-5.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "Institutional setting and audit regulation in Europe." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-2.

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Lessambo, Felix I. "The European Union Statutory Audit Directive." In The International Corporate Governance System. Palgrave Macmillan UK, 2014. http://dx.doi.org/10.1057/9781137360014_17.

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Stárková, Hana, and Martin Janíčko. "Information Asymmetry in Statutory Audit: A Literature Review." In Digitalization in Finance and Accounting. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-55277-0_19.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Respondents’ Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_6.

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "The new paths of statutory audits in Europe." In Statutory Audits in Europe. Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-8.

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Conference papers on the topic "Statutory audit"

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Dabić, Ljubiša. "ZAKONSKA REVIZIJA KAO REVIZORSKA USLUGA." In XIX majsko savetovanje. University of Kragujevac, Faculty of Law, 2023. http://dx.doi.org/10.46793/xixmajsko.699d.

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The subject of this work is statutory audit as an audit, private and commercial service and its distinction from other private and commercial services, as well as from other audit services - cooperative and state audit services. The aim of the paper is to investigate whether the statutory audit service is the same or different, on the one hand, from other audit services, and on the other hand, from other private and commercial services. The purpose of the work is to highlight all the peculiarities, properties and characteristics of the statutory audit service provided by audit companies and entrepreneurial auditors to users.
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Raudonienė, Daiva, and Renata Legenzova. "Early evidence on mandatory sustainability reporting assurance market development in the European Union: The case of Lithuania." In Corporate governance: Research and advanced practices. Virtus Interpress, 2024. http://dx.doi.org/10.22495/cgrapp16.

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This study examines the intentions and readiness of Lithuanian audit firms to provide sustainability reporting assurance services under the new EU Corporate Sustainability Reporting Directive. This study provides valuable insights into the intentions and readiness of Lithuanian statutory audit firms and statutory auditors to offer sustainability reporting assurance services, thus serving as a useful benchmark for other EU countries. By understanding the factors influencing audit firms’ decisions to provide SRA services and the challenges they face, policymakers and regulatory bodies in other EU countries can tailor their strategies to support the development of the SRA market.
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Pedrosa, Isabel, and Carlos J. Costa. "Statutory auditor's profile and computer assisted audit tools and techniques' acceptance." In the International Conference. ACM Press, 2014. http://dx.doi.org/10.1145/2618168.2618172.

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Amaral, Bruno, Rui Pedro Marques, and Helena Inacio. "The Use of Computer-Assisted Audit Tools in Portuguese Statutory Auditors' Work." In 2019 14th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2019. http://dx.doi.org/10.23919/cisti.2019.8760739.

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Silva, Paula, Davide Ribeiro, and Rui Pedro Marques. "The Impact of Technological Evolution on Audit Procedures : A perception of the Statutory Auditors." In 2022 17th Iberian Conference on Information Systems and Technologies (CISTI). IEEE, 2022. http://dx.doi.org/10.23919/cisti54924.2022.9820568.

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Vinatoru, Sorin Sandu. "THE SCOPE AND INFLUENCE ON THE QUALITY OF STATUTORY AUDIT OF ACCOUNTING INFORMATION IN ROMANIA." In 2nd International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2015. Stef92 Technology, 2015. http://dx.doi.org/10.5593/sgemsocial2015/b22/s6.065.

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Vrejoiu, Alexandru. "Aspects Regarding the Statutory Audit of Non-Financial Entities Listed on the Bucharest Stock Exchange." In 7th BASIQ International Conference on New Trends in Sustainable Business and Consumption. Editura ASE, 2021. http://dx.doi.org/10.24818/basiq/2021/07/092.

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Ramjit-Prudent, Indira, Charisse Salim, Andrew Briggs, and Lawrence Ramnath. "Digital System of Self-Verification Sustainably Improves Safety Performance and Positively Shifts Safety Culture." In Offshore Technology Conference. OTC, 2025. https://doi.org/10.4043/35562-ms.

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Self-Verification, (SV) is a systematic process used for verifying effective implementation of requirements not limited to those from regulatory, statutory, internal company systems, and client-operator organizations. An effective Self-Verification process promotes a safety-first culture, helps minimize external audits/inspections, and ensures efficient operations compliant with all necessary rules and regulations. The intended outcomes of an effective Self-Verification Process include: Enhanced Safety Performance: lower incident rates and negative impacts at the frontline.Safety and Risk Management: verification of effectiveness of existing controls.Regulatory and Statutory Compliance: verification that applicable requirements have been met.Demonstration of Leadership and Commitment: participation from various levels of organizational leadership.Health, Safety, and Environment (HSE) Learning: improved HSE learning cultureContinuous Improvement: support to the continuous improvement cycle. Based on the above, Tucker Energy Services, (TES) has implemented a risk-based Self-Verification Process through a bespoke software Application (APP).
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Robert, Chantal, and Nadia Be´langer. "To Comply: Why Should I?" In 2002 4th International Pipeline Conference. ASMEDC, 2002. http://dx.doi.org/10.1115/ipc2002-27162.

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The National Energy Board (NEB) is a Canadian federal regulatory agency whose mandate under the NEB Act is to regulate the construction and operation of interprovincial and international oil, gas and commodity pipelines; the construction and operation of international and designated interprovincial power lines; the setting of tolls and tariffs for oil and gas pipelines under its jurisdiction; the export of oil, natural gas and electricity, and the import of natural gas. International and interprovincial pipelines are subject to the statutory requirements of the NEB Act and Regulations made by the NEB. The regulations typically incorporate consensus standards such as the Canadian Standards Association (CSA Z662 - Oil and Gas Pipeline Systems). The NEB tracks and monitors compliance to ensure that companies fulfill the requirements of the Act and Regulations as well as any conditions imposed at the time of approval of the facilities. In carrying out its mandate, the NEB promotes the safety of people, the protection of property and the environment, and economic efficiency in the Canadian public interest. Recently, the NEB has implemented a formal system to track and monitor compliance. In approving new projects, the NEB imposes conditions outlined in approval Orders and Certificates. It then tracks these conditions for compliance, completeness and effectiveness. The compliance information is gathered mainly from activities such as inspections, audits and company filings. This paper explores in greater detail the NEB’s role in terms of tracking and monitoring compliance, NEB expectations of regulated companies and the effectiveness of a self-reporting condition. It also discusses the advantages for companies to be in compliance and its importance.
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Nezamian, Abe, and Robert J. Nicolson. "Asset Integrity Assessment and Management Program for Life Preservation of a Purpose Built FPSO and Associated Subsea System Facilities." In ASME 2016 35th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/omae2016-54257.

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Floating facilities for production, storage and offtake (FPSO) and other offshore production facilities have been used safely and reliably throughout the oil industry for many years. Asset Integrity is increasingly important to optimising safety and operational life and asset performance efficiency. Operators need to comply with Corporate, Regulatory and Certification requirements but recognise that developing and managing an effective and compliant Asset Integrity Management System is both time consuming and costly. Review of operational history of existing large FPSOs around the world indicated low confidence in operational life expectancy and to achieve the design life without possible dry docking or major repair. FPSOs have certain loading characteristics and damage consequences that make them different to other offshore installations and conventional ships, and often more challenging to maintain and operate. Maintenance and inspection campaigns are important inputs in the Asset Integrity Management (AIM) system of FPSOs and other floating offshore facilities. Considering that the unit shall stay on site during the whole life of the field, where disconnection or the removal of the mooring system is not planned, a comprehensive methodology for the asset integrity management, survey, inspection, testing, maintenance and repair of the unit during this period needs to be developed and subject to review based on the results of the scheduled inspections and audits. So as well as class and statutory requirements, inspection and survey, maintenance and repair plans should reflect the required availability, functionality, survivability and durability of the unit, giving due regard to its field life, as part of the safety management of the facility. Risk Based Integrity management methodology has been adopted in several projects and is an important tool to establish a rational inspection campaign for structural components, mainly for those located in areas where access is critical and operational constraints are an important parameter. This paper gives an overview of the challenges and discusses various aspects of ageing related to FPSO facilities, represented risk to the integrity of a facility and the required procedures and reassessment criteria for maintaining the structural integrity. This paper also provides an overall view on the regulatory requirements, documentation and calibrations/validations of the original design values to maintain the safety level by means of a maintenance and inspection programs balancing the ageing mechanisms and improving the reliability of assessment results. A brief summary of an example project of an asset integrity assessment and management program for life preservation of a purpose built FPSO and associated subsea system facilities is presented.
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