Relevant bibliographies by topics / Statutory audit international standards auditing

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  2. Dissertations / Theses
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Academic literature on the topic 'Statutory audit international standards auditing'

Author: Grafiati
Published: 9 March 2023

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Journal articles on the topic "Statutory audit international standards auditing"

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Saha, Siddhartha Sankar, and Mitrendu Narayan Roy. "Quality Control Framework for Statutory Audit of Financial Statements: A Comparative Study of USA, UK and India." Indian Journal of Corporate Governance 9, no. 2 (December 2016): 186–211. http://dx.doi.org/10.1177/0974686216668458.

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Quality control of audit procedure has become extremely important in today’s corporate environment in the backdrop of accounting irregularities and audit failures leading to corporate demise. Accounting firms control the quality of audit procedure with the help of the quality control standard (QCS) and specific auditing standard. These standards provide reasonable assurance of compliance with applicable regulation and issuance of the appropriate report by the engagement team. After discussing the international scenario of quality control framework, in this study a comparative analysis of quality control policies and procedures at firm and engagement in three select countries has been presented. The countries selected are the United States of America (USA), the United Kingdom (UK) and India. The study finds that the QCS and the auditing standard in all three countries are designed in line with International Standards on Auditing (ISAs) and International Standards on Quality Control (ISQC)-1. Naturally, quality control policies and procedures in three countries are comparable barring few minor differences. Based on these differences, it can be concluded that the quality control framework in the UK and India is more stringent as compared to the USA.
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Hinke, Jana, Michal Gezo, Luboš Smutka, and Wadim Strielkowski. "Management of financial statements auditing in the Visegrad Group countries." Problems and Perspectives in Management 18, no. 1 (January 22, 2020): 1–16. http://dx.doi.org/10.21511/ppm.18(1).2020.01.

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This paper aims at comparing the management perspectives with the audit conditions in the Visegrad Group (V4) countries (the Czech Republic, the Slovak Republic, Poland, and Hungary) in the following areas: legislation governing the auditing, statutory duty of auditing, mandatory rotation of auditors in public interest entities, requirements on auditors and professional activities, and audit supervision organizations. The paper also tests the hypothesis whether there is a relationship between the size of the accounting entity and the auditor’s opinion.The methodology is based on the statistical analysis of the data using the Chi-square test of independence applied to a sample of 800 randomly selected accounting entities from all V4 countries (200 per each country in question).The results demonstrated significant differences in the management approaches to financial reporting, especially in the area of the statutory duty of auditing. In addition, quantitative research was conducted to determine whether there is a relationship between the size of the accounting entity and the auditor’s opinion. At the 5% significance level, no such dependence has been found for any of the V4 countries, but at the 10% significance level, the dependence has already been proved in case of the Republic of Poland and Hungary. The practical value of the obtained results is the knowledge of how to manage accounting standards for business entities in the V4 countries, as well as to determine the statutory duty to audit financial statements. These results might be of a special practical importance for business managers, tax authorities, and auditors operating in the EU countries.
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Tabone, Norbert, and Peter J. Baldacchino. "The statutory audit of owner‐managed companies in Malta." Managerial Auditing Journal 18, no. 5 (July 1, 2003): 387–98. http://dx.doi.org/10.1108/02686900310476855.

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Historically, as a former British colony, Malta has had its accounting and auditing practices highly influenced by UK regulation. However, in the last decade, departures have steadily been occurring from a UK‐based regulatory framework to one increasingly influenced both by international standards and European Union requirements. One such departure relates to the retention of the statutory audit requirement for all Maltese companies, despite its earlier abolishment for small companies in the UK. This study evaluates the relevance of a mandatory annual statutory audit requirement for owner‐managed companies as perceived by two interest groups: the owner‐manager and the auditor. It also considers possible alternatives to such a requirement. Results indicate that for Maltese owner‐managed companies, the statutory audit fulfils two important roles: it bears relevance to outside third parties, and it has a positive effect on the owner‐manager and staff.
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Provasi, Roberta, and Patrizia Lucia Maria Riva. "Legal account auditing in the corporate system of Chinese listed companies relevance and implications." Corporate Ownership and Control 11, no. 3 (2014): 336–48. http://dx.doi.org/10.22495/cocv11i3conf1p3.

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In recent years, the People’s Republic of China has enjoyed strong growth that has attracted the attention of the whole world. In particular, the event that marked a significant development of the Chinese economy has been the entry into the WTO in 2001. This has triggered the opening of China to foreign investment and the gradual liberalization of foreign companies in the Chinese domestic market. The presence of foreign investors and foreign companies in China has increased the demand for higher quality in the standard of auditing and an acceleration of the process of international convergence. To this end, China over the years has continued its project of alignment with the international rules and in 2008 published the new CSA (Chinese Standards on Auditing) and in 2010 in accordance with the principle of global and continues convergence the CASB (China auditing Standards Board) has completed its review of the CSA achieving full convergence with the Clarified ISAs. The aim of this research is to investigate the current scenario of the system of statutory audit in the People’s Republic of China, the degree of development of auditing system highlighting the differences and peculiarities of the audit through an empirical analysis that involved the companies composing the index CSI 300 the 300 most highly capitalized companies, 95 of which are listed on the Shenzhen Stock Exchange and 205 on the Shanghai Stock Exchange. The analysis showed that there is a strong presence of local auditing firms, almost half of the companies listed on the CSI 300 are audited by domestic firms. With regard to the presence of foreign companies, it was found that foreign companies not belonging to the big four are the most representative. In fact only 76 companies are audited by the Big Four.
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Steyn, Dirk A., Thea L. Voogt, and Ben Marx. "The engagement decision in medium audit practice in South Africa." Journal of Economic and Financial Sciences 1, no. 2 (October 31, 2007): 171–84. http://dx.doi.org/10.4102/jef.v1i2.366.

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The decision to accept an appointment as registered external auditor to an audit client (the engagement decision) has in recent years been subject to an increased level of professional care and consideration, mainly as a result of previous experiences of engagement decisions that have led to audit practitioners suffering significant financial losses and litigation exposure, as well as significant amendments to statutory regulation and new International Standards on Auditing. The engagement decision is affected by a number of factors or motivational drivers. The purpose of this article is to discuss some of these factors related to the audit practitioner’s business that may be grouped together under the headings of commercial, professional and organisational considerations. The article further reports on the extent to which auditors in medium audit practice in South Africa considers the three groups of considerations during the engagement decision, based on questionnaire results. Lastly, the article comments on the need for a balanced approach to the three groups of considerations to manage the auditor’s business risk associated with the engagement decision.
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Matonti, Gaetano, Jon Tucker, and Aurelio Tommasetti. "Auditor choice in Italian non-listed firms." Managerial Auditing Journal 31, no. 4/5 (April 4, 2016): 458–91. http://dx.doi.org/10.1108/maj-07-2015-1215.

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Purpose This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an “external” auditor. At the same time, a BSA conducts the administrative auditing for all companies with equity exceeding €120,000. Design/methodology/approach The paper estimates a logistic regression model of firm auditor choice between an external auditor and the BSA, which incorporates variables proxying for both agency conflict and organizational complexity effects. Findings The results show that of the potential agency factors, only board independence drives auditor choice, whereas organizational complexity and risk factors including firm size, investment in inventories, subsidiary status and complexity drive auditor choice. These results may be explained in the administrative audit role of the BSA, which monitors both day-by-day firm operations and the financial statements preparation “project”. Stakeholders as a result are reassured that, in general, their interests are protected. Finally, it was found that legal form and voluntary International Financial Reporting Standards compliance exert an impact on auditor choice. Originality/value The paper provides support for an internal yet independent auditing body such as the Italian BSA as a wider model for corporate governance in European non-listed firms (OECD, 2004 and 2015). The BSA as an administrative and financial auditing body made up solely of independent highly qualified professionals can work within the firm on an operational basis, and in so doing can increase stakeholder protection.
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Iwanowicz, Tomasz. "The identification of risks of material misstatement based on key audit matters in line with International Standard on Auditing 701." Zeszyty Teoretyczne Rachunkowości 2019, no. 105 (161) (December 22, 2019): 17–30. http://dx.doi.org/10.5604/01.3001.0013.6053.

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The purpose of this paper is to determine what key audit matters (KAM) have been identified by statutory auditors from various audit firms in companies from various industries, which assertions appeared most often in the audit reports, and what the links were between the auditing company, KAM, the assertion and the market sector. The research sample consisted of 317 companies listed on the Warsaw (158 companies) and London (159 companies) stock exchanges. The analysis was divided into companies from the following ten market sectors: construction, chemicals, energy, mining, IT, media, automotive, real estate, oil & gas and food. The research was executed based on the analysis of annual financial statements (annual reports) and independent auditor reports that were published by in-scope entities for the latest twelve-month period available as at the date of the research (the twelve-month periods ended on December 31, 2017, and March 31, 2018). The auditors of the tested companies identified a total of 793 unique KAMs. Based on their detailed descriptions, they were then divided into 36 categories (including the cate-gory ‘none’), and they were finally mapped with a total of 2,094 assertions from 7 types. All analyses and developed charts were supported by the Microsoft Power BI data analysis tool.
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Mertzanis, Charilaos, Vangelis Balntas, and Thodoris Pantazopoulos. "Internal auditor perceptions of corporate governance in Greece after the crisis." Qualitative Research in Accounting & Management 17, no. 2 (November 29, 2019): 201–27. http://dx.doi.org/10.1108/qram-07-2018-0045.

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Purpose This paper aims to present the views of internal auditors in Greece on the relation between the internal audit function (IAF) and corporate governance (CG) after several years of European market integration and in the aftermath of the sovereign debt crisis. Design/methodology/approach Data are collected using semi-structured interviews with 15 internal auditors working in firms with different size and in different sectors of activity. Interviewees have diverse experience and hold various positions in the firm. Findings Respondents perceive a strong relation between the IAF and CG. They view the IAF as a preventive tool that provides monitoring and advisory services to firms. They stress the inadequate monitoring role of the board in the IAF, and they support a proactive intervention in the strategic audit planning process. They see a small role for shareholders in CG. They stress the need to focus more on the efficiency and effectiveness considerations in carrying out the IAF. They perceive CG-related information as important for meeting formal compliance needs rather than contributing to decision-making or audit process planning. They believe that audit committees (AC) are weak in implementing effective monitoring, due to inadequate knowledge and expertise of their members. They would like to see a two-way interaction between auditors, AC and management. They would like to enjoy more independence through the implementation of international standards of auditing and statutory regulation. Research limitations/implications The sample covers 15 auditors from an equivalent number of firms and few sectors of activity. Accessing potential interviewees was difficult due to the perceived conflict between their work requirements and public statement of their views. Practical implications The proposed method adds to the qualitative analysis literature with regard to measuring and evaluating the personal views of auditors on CG. The study provides empirical evidence of the need to use extensive qualitative research to assess the auditors’ views on the role of CG for their work. Originality/value The role of internal audit in CG effectiveness is a key policy concern, especially in countries with diverse market environments. Greece is such an environment for it has undergone a major institutional change within a short period and suffered greatly from its sovereign debt crisis. Further, few studies have sought and evaluated the views of internal auditors by using semi-structured interviews. The latter provide details, which other methods cannot capture. The results of this study are especially useful to the competent regulators, for they reflect market perceptions on the importance and effectiveness of CG practices. They are also useful to practitioners to identify potential root causes of audit deficiencies.
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Chumakova, Iryna, and Alla Dvihun. "Mechanisms for the improvement of the utility sector management efficiency within the local authorities." Regional Economy, no. 2(92) (2019): 45–55. http://dx.doi.org/10.36818/1562-0905-2019-2-6.

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The key risks and problems in the field of decentralization and formation of united territorial communities in Ukraine in the context of providing transparent and responsible management of utility sector enterprises by local self-government bodies are identified. In the framework of Ukraine’s implementation of the provisions of the Association Agreement with the European Union in domestic practice, the reasonability of reforming the utility sector in Ukraine at the regional level based on the positive experience and best practices of the European countries and on the generally recognized world standards and principles of corporate governance is substantiated. The paper outlines the mechanisms for ensuring the management efficiency of utility sector and for introduction of new standards of transparency and accountability of utility sector enterprises. On the basis of the analysis of the respective provisions of the national legislation the authors conclude that Ukraine has created the legislative preconditions for the transparency and accountability of utility sector enterprises within the territorial communities. However, the changes introduced into the national legislation on accounting and financial reporting, as well as the revision of the Law of Ukraine on Auditing, imposes more stringent requirements for the disclosure of information about the activities of utility companies, recognizing them as companies of public interest and / or as the subjects of natural monopoly within the national market. In order to strengthen the supervision over such enterprises the collegial bodies - audit committees or appropriate supervisory boards - should be established within their management system. The article considers the differences of such bodies’ functioning and the procedural peculiarities of the respective supervisory councils’ establishment that are based on the legislative norm that is of recommendatory nature as for the establishment of such councils for village and city, and for all others - district, region - is of obligatory nature. The paper proves that it is not economically feasible to create supervisory boards within all utility sector enterprises. The author analyzes the competences of the relevant local councils within the national legislation of Ukraine. On the basis of the generalization of the best European experience and practices, criteria for determining the economic justification for the establishment of supervisory boards at domestic utility sector enterprises in Ukraine are proposed. Moreover, the recommendations for local authorities regarding the criteria for the selection of independent auditors (audit firms) for carrying out the statutory audit of annual financial statements of utility sector enterprises are also formulated. The introduction of the proposed recommendations will increase the competitiveness of the utility sector companies of Ukraine compared to the enterprises of private sector of economy, as well as will promote the implementation of international standards and European principles and the best practices of effective management of large corporations in the utility sector of Ukraine.
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Harahap, Devianti, NR Handiani Suciati, Evita Puspitasari, and Sakina Rachmianty. "PENGARUH PELAKSANAAN STANDAR AUDIT BERBASIS INTERNATIONAL STANDARDS ON AUDITING (ISA) TERHADAP KUALITAS AUDIT." Jurnal ASET (Akuntansi Riset) 9, no. 1 (November 13, 2017): 55. http://dx.doi.org/10.17509/jaset.v9i1.5444.

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Abstract. An effort to improve the quality of auditing in Indonesia is achieved by applying the latest auditing standards, which refer to the International Standards on Auditing (ISA). The purpose of this research is to examine the influence of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. Independent variables of this research is the effects of the implementation of auditing standards based on International Standards on Auditing (ISA) towards audit quality. The dependent variable of this research is audit quality. The method that was used in this research is descriptive method by using the survey research approach of data. The research was employed for a sample consisting of 40 auditors who work at Public Accounting Firm in Bandung which are registered in Financial Services Authority (FSA) and Big Four Public Accounting Firm . The analysis method that was used in this research is simple linear regression anlysis. The result shows that the implementation of auditing standards based on International Standards on Auditing (ISA) has a significant influence on the audit quality at 15,2%, and the rest of 84,2% is influenced by other variables which are not included in this research.Keywords: international standards on auditing (isa); audit quality Abstrak. Salah satu upaya untuk meningkatkan kualitas audit di Indonesia adalah dengan diterapkannya standar audit yang mengacu kepada International Standards on Auditing (ISA) oleh Institut Akuntan Publik Indonesia (IAPI). Penelitian ini bertujuan untuk menguji kembali apakah pelaksanaan standar audit berbasis ISA telah berpengaruh terhadap kualitas audit pada Kantor Akuntan Publik. Penelitian dilakukan dengan menggunakan variabel independen yaitu pelaksanaan standar audit berbasis ISA, sedangkan variabel dependen dalam penelitian ini adalah kualitas audit. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dengan jenis penelitian survey data. Sampel yang digunakan yaitu sebanyak 40 auditor pada Kantor Akuntan Publik Komisariat Wilayah Bandung yang terdaftar di Otoritas Jasa Keuangan. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi linier sederhana. Hasil penelitian menunjukkan bahwa pelaksanaan standar audit berbasis ISA berpengaruh secara signifikan sebesar 51,6% terhadap kualitas audit, sedangkan sisanya sebesar 48,4% dapat dijelaskan oleh variabel lain diluar penelitian ini.Kata Kunci: international standards on auditing (isa); kualitas audit
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Dissertations / Theses on the topic "Statutory audit international standards auditing"

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

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The thesis examines the juridical impact on the statutory audit process after the adoption of the legislative decree 27 January 2010, n. 39 that has implemented the European Statutory Audit Directive (Directive 2006/43/CE) into Italy. In particular, the study analyzes the new legal significance of the international standards on auditing (ISA): art. 11 of the decree 39/2010, indeed, establishes that all statutory audits should be carried out on the basis of international auditing standards. Chapter One contains an analytical reconstruction of the Italian legal framework on statutory auditing and investigates the legal significance of ISA after the adoption of the decree 39/2010. Chapter two studies statutory audit process focusing on its nature and object and combining legislative content with ISA content. The same study method was adopted analyzing powers and duties of the statutory auditors and focusing on the disagreement between law and standards. Chapter three, finally, deals with substantial, legal and procedural effects of audit opinion. The thesis concludes that the new legal significance of the international standards on auditing allows to solve many interpretative problems pointed out by authors and case laws before Italian implementation of the European Directive 2006/43/CE.
La tesi analizza l’impatto giuridico sull’attività di revisione legale dei conti risultante dall’approvazione del d. lgs. 27 gennaio 2010, n. 39 in attuazione della direttiva 2006/43/CE. Lo studio, in particolare, si sofferma sulla nuova rilevanza normativa che l’art. 11 del decreto attribuisce ai principi di revisione internazionali (ISA) affermando che la revisione legale deve essere svolta in conformità agli standards adottati dalla Commissione Europea ai sensi dell’art. 26, parr. 1 e 2 della direttiva 2006/43/CE. Il primo capitolo contiene un’accurata ricostruzione del quadro normativo di riferimento e dei rapporti tra la disciplina codicistica e le regole tecniche contabili e di revisione. Il secondo capitolo si focalizza sull’attività di revisione indagandone la natura e l’oggetto coniugando quanto disposto dalla normativa primaria, oggi contenuta all’interno del citato d. lgs. 39/2010, con il contenuto dei principi di revisione elaborati dalla prassi internazionale e nazionale. Lo stesso procedimento di analisi è stato poi adottato nell’esame dei poteri-doveri riconosciuti al revisore legale approfondendo i punti in cui il dettato legislativo risulta discorde con gli standards di riferimento. Il terzo capitolo, infine, analizza il giudizio sul bilancio e i suoi effetti sostanziali, legali e procedimentali. Le conclusioni cui giunge l’elaborato valorizzano la rilevanza giuridica oggi attribuibile ai principi di revisione internazionali la cui lettura permette di risolvere molti dei dubbi interpretativi rilevati dalla dottrina e dalla giurisprudenza con riferimento al dettato normativo antecedente le modifiche introdotte nel 2010.
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Ciprovská, Jana. "Právní úprava auditu v České republice a mezinárodní harmonizační procesy." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10541.

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The thesis describes law relating to auditors and audit services in the Czech republic. It consists of five chapters. The first one defines the audit, goes through its history, development, and lists the main goals it should fulfill. The second chapter deals with ethics of the audit profession. The rules are mainly covered by the ethics code which sets the basic principles all auditors are obliged to respect and follow. Various circumstances threatening these principles and settings that auditors might find themselves in are detailed there. The third chapter deals with the historical development of law relevant to audit services from 1989 to present. There is also defined which accounting entities are supposed to have their financial statements checked by an auditor in this chapter. The fourth chapter covers the up-to-date subject of implementation of the directive 2006/43/EC of the European Parliament and of the Council by the act no. 93/2009, on Auditors. The structure of the chapter follows the aforementioned act and its subchapters correspond to the act's titles. The last chapter lists the professional regulations the auditors are obliged to comply. This includes especially the International standards on auditing issued by the International Auditing and Assurance Standards Board. The end of the chapter addresses the project for increasing comprehensibility of international standards on auditing and ensuring its uniform administration.
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Abdel-Qader, Waleed, University of Western Sydney, College of Law and Business, and School of Accounting. "An evaluation of the International Auditing Standards and their applications to the audit of listed corporations in Jordan." THESIS_CLAB_ACC_AbdelQader_W.xml, 2002. http://handle.uws.edu.au:8081/1959.7/745.

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This thesis found that many criticisms were directed to the International Auditing Standards (ISA). Thus, the ISA needs more interpretations and improvements to be more applicable and suitable for Jordan. The thesis concluded that the external auditors in Jordan are complying with the ISA. From the perceptions of external auditors, shareholders, academics, internal auditors, and financial management an audit expectation gap exists in Jordan. External auditors, shareholders and the ISA are responsible for that gap. Improvements are needed to both auditors' performance and the ISA to bridge the audit expectation gap. Furthermore, this thesis introduces recommendations to eliminate the shareholders' unreasonable expectations, which is one of the reasons for the audit expectation gap in Jordan.
Doctor of Philosophy (PhD)
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Lebediev, M. K. "Features of implementation of audit for small enterprises." Thesis, Київський національний університет технологій та дизайну, 2019. https://er.knutd.edu.ua/handle/123456789/14065.

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Jedidi, Imen. "Contribution à la compréhension de l' "Expectation gap" en audit." Thesis, Paris 9, 2013. http://www.theses.fr/2013PA090020.

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L’écart entre ce que le public attend de la part de l’auditeur et ce que ce dernier pense réaliser est connu sous le vocable d’ « expectation gap ». Cette recherche a pour ambition de contribuer à la compréhension de ce phénomène. Nous appréhendons l’ « expectation gap » dans ses dimensions discursive et normative. Ceci nous conduit à poser les deux questions de recherche suivantes : - Comment et pourquoi le concept d’ « expectation gap » a-t-il émergé dans le discours de la profession d’audit ? - Quel est le rôle des normes d’audit dans la réduction de l’ « expectation gap » ? Notre démarche méthodologique, qui s’inscrit dans le contexte français, comporte trois phases : une étude documentaire longitudinale, une enquête fondée sur des entretiens et l’étude du cas de la norme NEP 705 « Justification des appréciations ». Elle permet de montrer que le concept d’ « expectation gap » a été introduit en France dans les années 1990 sous l’impulsion d’institutions européennes et internationales. L’ « expectation gap » est utilisé dans les discours comme une excuse permettant aux auditeurs d’échapper aux accusations du public et de conserver leur statut et leur position sur le marché. De surcroît, les normes d’audit en France non seulement ne permettent pas de réduire l’ « expectation gap », mais jouent au contraire un rôle légitimant
The « expectation gap » is defined as the gap between what the public expects from the auditor and what the auditor expects to achieve. The present research treats the expectation gap in its discursive and normative dimensions. It aims to contribute to the understanding of the expectation gap phenomenon by examining the following research questions: How and why the concept of «expectation gap» has emerged in the discourse of the audit profession? And what is the role of auditing standards in the reduction of the expectation gap? We address these questions within the French context using a methodological approach that consists of three phases: a longitudinal documentary study, a survey based on interviews, and a case study of the standard NEP 705 «Justification of assessments». We find that the concept of «expectation gap» was introduced in France in the 1990s under the influence of European and international institutions. We also find that the expectation gap is used in discourses as an excuse allowing auditors to escape public accusations and maintain their status and position in the market. Finally, we find that auditing standards in France not only don’t reduce the expectation gap, but actually play a role in legitimizing it
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Eglund, Amanda, and Anna Gidlund. "The implementation of the clarified International Standards on Auditing : The impact on the audit process in Sweden." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och Rättsvetenskap, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18073.

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On all Swedish audits on fiscal years starting 1st of January 2011 or later, the clarified ISAs should be applied. Before that, the Swedish auditing standards were called RS, which were a direct translation of the elder version of the ISAs but with considerations of Swedish law and Swedish traditions. The EC states that there will be no fundamental changes for the Swedish audits when the clarified ISAs is implemented, and IFAC states that all audits will realize significant changes when the clarified ISAs is implemented. The purpose of this study is therefore to explain how the audit process has been affected by the implementation of the clarified ISAs and what effects it has given rise to. The study also aims at explaining the relationship between audit firm size and impact on the audit process. This study was conducted using qualitative methods for both collecting and analyzing data. The data have been collected using both primary and secondary data. The primary data was collected through questionnaires in order to get as many opinions as possible but interviews were conducted as well in order to get a deep insight about the subject and to make sure that the questions in the questionnaire was relevant. What emerged in this study is that both the EC and IFAC were right about the implementation of the clarified ISAs in Sweden. The auditors that participated in this study explained that the way they are doing an audit has not changed, which means that no fundamental changes have occurred in the audits. However, the auditors have experienced some changes in the audit process, for example an increased amount of requirements on documentation and a more complicated and time consuming auditor’s report. How much the audit process has changed differs depending on the size of the audit firm. Generally, the impact on the audit process at the “big four” are less than it is on small audit firms due to the fact that many of the “big four” have worked with ISA before. Overall, the auditors have experienced that the implementation of the clarified ISAs have meant an increased cost for doing audits, in the form of updates in audit methodologies, educations and more procedures to perform. However, the auditors have not experienced that the audit quality has increased due to this. This means that the costs for an audit have increased while the quality remains the same.
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Abdel-Qader, Waleed. "An evaluation of the International Auditing Standards and their application to the audit of listed corporations in Jordan /." View thesis, 2002. http://library.uws.edu.au/adt-NUWS/public/adt-NUWS20030718.114033/index.html.

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Thesis (PhD) -- University of Western Sydney, 2001.
"This thesis is submitted in fulfillment of the requirements for the award of the degree of Doctor of Philosophy, School of Accounting, University of Western Sydney" Includes bibliographical references.
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Tesková, Jana. "Auditorské postupy při ověřování účetní závěrky v praxi." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16828.

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The goal of this thesis is explanation of audit profession theoretically and practically. It focuses on audit process and its implementation in real audit practice. The thesis explains basic definitions of audit profession, it shows differences between external and internal audit and identifies subjects authorized to carry out audit work and their rights and obligations. It is also devoted to legal framework of audit profession. This thesis contains treatise on International Standards on Auditing (ISA). A great part of this thesis is devoted to audit procedures. Finally it offers transfer of requirements and knowledge in practice. The audit process is demonstrated on the Mechanics Ltd.
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Šašková, Lucie. "Audit účetní závěrky vybraného podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10465.

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The aim of this thesis is clarification of the importace of financial statement audit, characterization of the auditor's procedure and presentation of a possible fulfillment of these theoretical outputs based on the financial statement audit of a real company.
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Kraftová, Zdeňka. "Spis auditora v praktické aplikaci." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-76335.

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

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American Institute of Certified Public Accountants. Assessing and responding to audit risk: International auditing standards. New York: American Institute of Certified Public Accountants, 2013.

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Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.

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The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
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Diamond, Jack. The role of internal audit in government financial management: An international perspective. [Washington, D.C.]: International Monetary Fund, Fiscal Affairs Department, 2002.

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1946-, Hayes Rick Stephan, ed. Principles of auditing: An introduction to international standards of auditing. 2nd ed. Upper Saddle River, NJ: Financial Times Prentice Hall, 2004.

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Local responses to international pressure: A process of institutionalisation of audit quality in Russia. Åbo: Akademis Förlag, 2006.

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International Federation of Accountants. International Auditing Practices Committee, ed. Proposed international auditing practice statement: The consideration of environmental matters in the audit of financial statements. New York: International Federation of Accountants, 1997.

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United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Examining the impact of the Sarbanes-Oxley Act and developments concerning international convergence: Hearing before the Committee on Banking, Housing, and Urban Affairs, United States Senate, One Hundred Eighth Congress, second session, on regulations in the United Kingdom and Hong Kong, strengthening corporate governance and internal controls, concerns of small companies, and the changed behavior of audit committees, management, and auditors, September 9, 2004. Washington: U.S. G.P.O., 2005.

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Hayes, Rick, Philip Wallage, and Peter Eimers. Principles of International Auditing and Assurance. NL Amsterdam: Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463720069.

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The first textbook based upon International Standards on Auditing (ISAs), this fully revised and updated fourth edition presents a structured approach to auditing principles using ISAs as its basis. The International Standards on Auditing are now widely regarded as the global benchmark for auditing standards and as such an important audit quality indicator. This book describes the developments and practical use of all ISAs, as well as significant national standards in different countries. The new edition has been updated in line with International Standards and presents a truly International perspective. The book provides students with a real-world perspective as close to current auditing practice and thinking as possible. Key features: Structure of the book following the four phases of the audit process Coverage of the latest auditing insights including technology and automated tools & techniques (data analytics) Updates of the most recent auditing & assurance standards, including ISA 315 and 540 Highlighting the broader range of assurance engagements Practice exam-style questions with end-of-chapter answers And take a look at the book website here, for more information and extra materials for both tutors and students.
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Accountants, International Federation of, ed. Applicability of international standards on auditing to the audit of financial statements of governments and other non-business public sector entities. New York, N.Y: The Federation, 1992.

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Financial Management: Audit of the White House Commission on the National Moment of Remembrance for fiscal years 2003 and 2002. Washington, D.C: The Office, 2004.

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Book chapters on the topic "Statutory audit international standards auditing"

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Dias, Alcina Sena Portugal, and Madalena Maria Ribeiro Magalhaes. "ISO Standards and Audit." In Organizational Auditing and Assurance in the Digital Age, 94–118. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7356-2.ch005.

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Standards are applicable to any kind of activity and could be defined, in a general way, as an activity aiming to apply an ordered system to repetitive functions that take place in the context of industry, technology, science, and economy. Auditing is deeply connected to the implementation of any standard, and this chapter aims to do its connection. Standardization can stimulate international comparability eliminating obstacles arising from some different national practices in accounting and in auditing using IFRS and ISA, in risk analysis using ERM or ISO 31000, in people's safety, in the product or in the environment. A case study about ISO 31000 in a municipality where IFRS and ISA are followed and ISO 9001, 14001, 18000 are a reality will frame this issue. ISO 26000 about corporate social responsibility will be the new future challenge.
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"Appendix A: International Standards for the Professional Practice of Internal Auditing." In Internal Audit Quality, 317–22. Hoboken, New Jersey: John Wiley & Sons, Inc., 2014. http://dx.doi.org/10.1002/9781118777213.app1.

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Kaya, Yusuf, and Mehmet Utku. "Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey." In Contemporary Issues in Public Sector Accounting and Auditing, 193–205. Emerald Publishing Limited, 2021. http://dx.doi.org/10.1108/s1569-375920200000105014.

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Fülöp, Melinda Timea, George Silviu Cordoș, and Nicolae Măgdaș. "Importance of Ethics and Education to Understand the Audit Mission." In Management Accounting Standards for Sustainable Business Practices, 209–26. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0178-8.ch011.

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The chapter brings forward the discussion of how the level of accounting and audit knowledge has an impact on how stakeholders understand the audit mission, the auditor's responsibilities, and the message conveyed by the audit report, even when considering the new and extended reports. The preliminary results of this analysis indicate that audit education influences the audit expectation gap (the reasonableness gap), and if measures would be taken to upsurge the stakeholder's levels of education in auditing and accounting, combined with new and revised standards, the audit expectation gap can be reduced. In this sense, the International Accounting Education Standards Board (IAESB) is an independent standard-setting body that serves the public interest by establishing standards in the field of professional accounting education that prescribe technical competence and professional skills, values, ethics, and attitudes.
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Lemos, Kátia, Sara Serra, and Amidel Barros. "The Auditor as a Determining Factor on Derivative Financial Instrument Disclosures." In Organizational Auditing and Assurance in the Digital Age, 70–93. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7356-2.ch004.

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Based on the premise that the quality of the audit is related to the quality of the financial reporting, the purpose of this chapter is to verify if the audit is a determining factor in derivative financial instruments disclosures. However, the academic literature has revealed that audit quality is influenced by a number of factors, such as gender, experience, and auditor's fees, as well as the type of audit firm (Big4 or not Big4). In order to achieve the proposed objective, a disclosure index was prepared, based on the requirements of the International Accounting Standards Board (IASB), applied to companies listed on Euronext Lisbon, excluding the sports corporations. The results revealed that the level of disclosure is influenced by the size of the audited company and by the auditor's gender, being greater in the larger companies and in the companies audited by a male auditor.
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"International Standard ISO 19011* Guidelines for Quality And/Or Environmental Management Systems Auditing." In GMP/ISO Quality Audit Manual for Healthcare Manufacturers and Their Suppliers, (Volume 2 - Regulations, Standards, and Guidelines), 468–504. CRC Press, 2004. http://dx.doi.org/10.3109/9780203026656-21.

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Vieira, Elisabete, and Mara Madaleno. "Earnings Management and Corporate Governance in Family Firms." In International Financial Reporting Standards and New Directions in Earnings Management, 127–53. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-7817-8.ch006.

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Earnings management and corporate governance relationships are examined for a sample of 49 Portuguese listed firms considering an unbalanced panel for the period 2002-2017, using panel corrected standard errors models and considering the family ownership effect. Empirical findings reveal that there is a positive relationship between corporate board independence and earnings management and that the presence of women on board decreases earnings management practices. Results are consistent with the hypothesis that earnings management practices are lower in family firms than in non-family firms. Size, being audited by the Big 4 companies, return on assets, loss, and the existence of an audit committee on board influence positively earnings management, but leverage, age, and ownership control are negatively related to earnings management. Results indicate that further auditing and control is necessary for Portuguese listed companies leading to strict recommendations to be followed by policymakers regarding control of these firms.
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"International Organization for Standardization ISO 19011 Guidelines for Quality and/or Environmental Management Systems Auditing." In GMP/ISO Quality Audit Manual for Healthcare Manufacturers and Their Suppliers, (Volume 2 - Regulations, Standards, and Guidelines), 417–46. CRC Press, 2004. http://dx.doi.org/10.3109/9780203026656-19.

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Siwach, Ruby. "Food Safety Audits." In Food Safety Practices in the Restaurant Industry, 1–25. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-7998-7415-7.ch001.

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Food safety has gained global attention due to rising issues of food-borne illnesses, adulteration, and increased consumer awareness about food safety worldwide. It is a challenge for the governments and the food industry itself to maintain food safety throughout the food and supply chain. There are several systems and processes adopted by various countries to ensure food safety, and the food safety audits are one of the indispensable tools to achieve the goals of food quality and safety. Rising trends of consuming processed foods, eating out in restaurants and cafes, home deliveries of food from outside worldwide have made the auditing process very essential to ensure that the food products are being manufactured, stored, and sold in compliance with national and international standards. This chapter aims at providing an overview of the food audit processes, scope, importance, challenges, and future trends.
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Conference papers on the topic "Statutory audit international standards auditing"

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Hu, Xiaoqing. "The impact analysis of new auditing standards on audit risk." In 2014 2nd International Conference on Education Technology and Information System (ICETIS 2014). Paris, France: Atlantis Press, 2014. http://dx.doi.org/10.2991/icetis-14.2014.11.

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Robinson, Guy G. "Internal Auditing - More Than Compliance." In NCSL International Workshop & Symposium. NCSL International, 2015. http://dx.doi.org/10.51843/wsproceedings.2015.28.

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A well-developed and executed internal audit program is flexible and allows for assessment of an organization’s compliance to multiple international standards on a continuous basis, not just during the process of initial assessment or renewal by external accreditation or registration bodies. A robust internal audit program with trained and experienced Quality Engineers is a scalable process and can pay significant dividends to a calibration/test organization by doing more than just meeting the internal audit requirements of external accrediting bodies.
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Shpakova, Irina Vladimirovna. "Development of the internal standard "Methods of audit and control of operations of inventories"." In Сollection of articles, chair Tatiana Petrovna Krivetskaia. Publishing house Sreda, 2018. http://dx.doi.org/10.31483/r-11203.

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The development of a market economy in the Russian Federation is inextricably linked with the transformation of Russian auditing standards into international standards for auditing. At the same time, the issue of elaboration of internal standards for audit and control of inventories becomes especially topical. It will disclose requirements to the methodology for auditing and controlling the stock of production, improve the quality of inspections and reduce the risks of professional auditing.
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Beckmerhagen, I. A., H. P. Berg, S. V. Karapetrovic, and W. O. Willborn. "Auditing Supports the Integration of Management Systems in the Nuclear Industry." In 12th International Conference on Nuclear Engineering. ASMEDC, 2004. http://dx.doi.org/10.1115/icone12-49004.

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Integration of function-specific management systems in organizations is rapidly becoming a topic of interest for managers and auditors alike. This is mainly due to the proliferation of management system standards that foster compliance with the stated criteria for quality, environmental, occupational health and safety, social responsibility and other function-specific aspects of performance. While most of the available literature on this topic focuses on the integration of standards, there is comparatively little information available on how to actually build an integrated system internally. This paper hypothesizes that, besides using audits for the implementation of the available procedures, audits can provide an excellent basis for these integration efforts. Therefore the prerequisites, strategies and resources necessary for an effective audit in support of integrated management systems are discussed. The paper also describes how audits are used to improve a combined quality and safety management system in a German nuclear facility.
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Subianto, Charis. "Determinants of Audit Quality: An Analysis of Three Points of International Standards on Auditing (ISA) and The Identity of The Auditor As An Independent Accountant." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007018105580565.

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