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Journal articles on the topic 'Statutory audit'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 June 2025

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1

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

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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 suppleme

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3

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

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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 standard

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5

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 t

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6

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

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7

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 pro

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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 red

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9

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 d

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10

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 Conferen

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Buijink, Willem. "Puzzle." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. (9) (2016): 368–69. https://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 Conferen

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12

Bertin, Elisabeth, and Jacques Jaussaud. "Regulation of Statutory Audit in China." Asian Business & Management 2, no. 2 (2003): 267–80. http://dx.doi.org/10.1057/palgrave.abm.9200045.

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13

Domaracká, Denisa, and Renáta Antalová. "Slovak Audit Firms and their Membership in a Network." SHS Web of Conferences 115 (2021): 02001. http://dx.doi.org/10.1051/shsconf/202111502001.

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Statutory audit in Slovakia is performed by statutory auditors or audit firms. Many of the audit firms are members of the globally operating audit networks. Membership in a network imposes certain rights and duties for audit firms. The existence and operation of the audit networks can be understood as one of the results of globalization that allows an increasing possibility of cooperation at the international level. Our goal is to clarify the state of audit firms operating in the audit networks. To achieve the goal, it was necessary to choose a purposeful work methodology and research methods,

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Скачко, Г., and G. Skachko. "Features of Audit in Non-Commercial Organizations." Auditor 5, no. 4 (2019): 3–9. http://dx.doi.org/10.12737/article_5cb5a4ad09b943.46317711.

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One of the signifi cant diff erences between the audit in a non-commercial organization is the verifi cation that its revenues are in the framework of its statutory activities, which requires an obligatory check of the non-commercial status. In the course of the study conducted by the authors, based on many years of practical experience of conducting audits, the possible main violations related to the incorrect refl ection of income in non-commercial organizations were identifi ed, summarized and analyzed. We believe that the presented material will greatly assist in the process of auditing th

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15

Krauß, Patrick, and Henning Zülch. "The relation of auditor tenure to audit quality: Empirical evidence from the German audit market." Journal of Governance and Regulation 2, no. 1 (2013): 27–43. http://dx.doi.org/10.22495/jgr_v2_i1_p2.

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This study investigates whether and how the length of an auditor-client relationship affects audit quality. Using a sample of 1,071 firm observations of large listed companies for the sample period of 2005 to 2011, the study is one of the first to empirically analyze this auditing issue for the German audit market. The empirical results demonstrate that neither short term nor long term audit firm tenure seems to be a significant factor with regard to audit quality in Germany. In the wake of the ongoing discussion in the European Union regarding the optimal audit tenure length for the quality o

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16

Štieberová, Ivana. "The Limit of Tax Audit and Its Impact on the Status of Taxable Entities." Public Governance, Administration and Finances Law Review 2, no. 1 (2017): 43–55. http://dx.doi.org/10.53116/pgaflr.2017.1.5.

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Tax audit is a significant control mechanism nowadays, particularly in the context of increasing tax evasion and tax fraud. Taxable entities are obliged to tolerate the performing of tax audit for a certain statutory period. But what if the tax audit exceeds this statutory time limit? What impact does it have on the status of the taxable entity? Regarding the length of the tax audit, we will deal with the impact of the interest on value added tax refund on the status of the taxable entity. Will this interest contribute to its improvement?

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Kudryashova, Alla V., and Lyudmila A. Utochkina. "The development of audit activities: challenges, opportunities, prospects in the context of the digitalisation of the economy." Vestnik Voronezhskogo gosudarstvennogo universiteta. Ser.: Ekonomika i upravlenie = Proceedings of Voronezh State University. Series: Economics and Management, no. 2 (June 30, 2022): 57–70. http://dx.doi.org/10.17308/econ.2022.2/8949.

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Subject. Audit services as an effective tool for identifying challenges of financial and business operations of economic entities in the modern digital economy. Purpose. An original study of the practical significance of audit automation tools and the identification of the features of the software to be used during audits. Methodology. To achieve the goals, the scientific methods of analysis, synthesis, analogy, classification, and logical approach were used. Results. Key features of software products that allow reducing energy consumption during audits and ensure compliance with all statutory

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18

Kinney, William R. "Continuous Quality Assurance—Statutory Audit in Europe." International Journal of Accounting 35, no. 3 (2000): 439–42. http://dx.doi.org/10.1016/s0020-7063(00)00068-6.

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19

Akšamović, Dubravka. "Statutory Audit of Joint-Stock Companies with a Special Reference to a Statutory Audit Agreement - Some Open Issues." Zbornik Pravnog fakulteta Sveučilišta u Rijeci 45, no. 1 (2024): 91–112. http://dx.doi.org/10.30925/zpfsr.45.1.5.

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Zakonska revizija kod društava kapitala jedan je od ključnih pravnih mehanizama kontrole zakonitosti poslovanja društava kapitala. Temeljni je cilj zakonske revizije osigurati objektivan, nepristran i stručan nadzor nad radom društva i uprave društva kako bi se utvrdilo je li poslovanje društva bilo u skladu sa zakonom, statutom i drugim aktima društva. Kako bi se potonji cilj i ostvario te kako bi se osigurala maksimalna objektivnost i transparentnost zakonske revizije Zakon o trgovačkim društvima predviđa da revizore društva imenuje glavna skupština društva ili eventualno sud. Imenovani revi

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20

TOCANCIPA, JORGE, and ELKIN FARIETA. "LA REVISORÍA FISCAL Y SUS CONFLICTOS DE INDEPENDENCIA MORAL." Pensamiento Republicano 13 (January 31, 2021): 77–87. http://dx.doi.org/10.21017/pen.repub.2021.n13.a76.

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he Statutory Auditor allows to inspect the actions of the administrators of the organizations and give faith on their actions; The statutory auditor, as the person in charge of the audit, must audit the balance sheets in accordance with the provisions of the law, study the financial statements, evaluate the internal control system, certify whether the financial statements are presented in accordance with the provisions of the regulations. existing responsibilities, among other responsibilities, in order to give people confidence regarding the operation of the companies and audited bodies. The

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SAFONOVA, Margarita F., and Dar'ya N. KRIVOSHEI. "Information and cybersecurity audit: Statutory regulation and performance issues." International Accounting 27, no. 6 (2024): 644–64. http://dx.doi.org/10.24891/ia.27.6.644.

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Subject. This article focuses on the issues related to the audit of information systems and cybersecurity. Objectives. The article aims to determine the key areas of legal regulation of information security audit, taking into account the requirements of the time, technical capabilities and digital transformations taking place in society and the global space. Methods. For the study, we used a case study method, analysis, computational and graphical method, data systematization, and the ecosystem approach. Results. The article identifies gaps in the methodological framework and statutory regulat

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Bananuka, Juma, Stephen Korutaro Nkundabanyanga, Irene Nalukenge, and Twaha Kaawaase. "Internal audit function, audit committee effectiveness and accountability in the Ugandan statutory corporations." Journal of Financial Reporting and Accounting 16, no. 1 (2018): 138–57. http://dx.doi.org/10.1108/jfra-07-2016-0062.

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Purpose The purpose of this study is to investigate the contribution of internal audit function and audit committee effectiveness on accountability in statutory corporations (SCs). Design/methodology/approach This study is cross sectional and correlational. Data have been collected through a questionnaire survey of 52 SCs in Uganda through their Chief Internal Auditors and Chief Finance Officers. Data have been analysed using Statistical Package for Social Sciences. Findings The internal audit function significantly contributes to accountability of SCs in Uganda and audit committee effectivene

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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 (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‐mana

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Muha., M. Murshedul Abedin, Al Ayub Ahmed Alim, and Kumar Neogy Taposh. "Mechanism of Accountability and Auditing: Public Sector Scenarios of Bangladesh." Journal of Business Studies 4, no. 1 (2013): 131–48. https://doi.org/10.5281/zenodo.3745685.

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The study examined the procedures and guidelines employed in the audit of public sector accounts in line with statutory and professional requirements. It also ascertained the extent to which accountability, effectiveness and efficiency of audit mechanism are being promoted in Bangladesh. Data were gathered through email survey to the staff of the Office of the Comptroller and Auditor General (OCAG), the Supreme Audit Institution of Bangladesh is responsible for auditing government receipts and public spending and to ascertain whether expenditures have yielded value for money in government offi

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Fidiana, Fidiana, and Endang Dwi Retnani. "Reliability of Audit Evidence during Pandemic Restrictions." Journal of Accounting and Strategic Finance 6, no. 1 (2023): 90–106. http://dx.doi.org/10.33005/jasf.v6i1.393.

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The latest technology-based audits have quickly overcome traditional barriers for auditors to access data, client resistance, and client readiness. However, the auditor’s capacity to gather adequate and pertinent audit evidence may be hampered by limitations on travel and access as well as a shortage of human resources as a result of health issues. This research aims to analyze and discuss how auditors view and consider audit evidence throughout the pandemic. This qualitative method involves the perceptions of Indonesian Public Accountants (CPA Indonesia), especially in the Indonesian context.

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Gushko, Serhii. "Regulation of statutory audit in the European Union." Zarządzanie Innowacyjne w Gospodarce i Biznesie 23, no. 2 (2016): 12–21. http://dx.doi.org/10.25312/2391-5129.23/2016_13-22.

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Owusu-Ansah, Stephen, Stergios Leventis, and Constantinos Caramanis. "The pricing of statutory audit services in Greece." Accounting Forum 34, no. 2 (2010): 139–52. http://dx.doi.org/10.1016/j.accfor.2010.04.001.

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Jude Osauemi, Iriemi, and Okafor Regina G. "Bridging Audit Expectation Gap in Nigerian Deposit Money Banks through the Application of Forensic Audit Techniques." Journal of Social Sciences Research, no. 52 (January 30, 2019): 535–42. http://dx.doi.org/10.32861/jssr.52.535.542.

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There is a gap between the expectations of end users of audited financial statements of deposit money banks and the quality of audit reports produced by statutory auditors. This study evaluated the application of forensic audit techniques as an effective strategy for bridging this expectation gap. Survey research design was employed; questionnaires were distributed to 4 different groups of respondents residing in Abuja namely: staff of Federal Inland Revenue Service, potential investors in selected deposit money banks’ shares, shareholders of the selected deposit money banks and representative

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Колесникова, Alla Kolesnikova, Кеворкова, and ZHanna Kyevorkova. "Mandatory Audit of Closed Joint Stock Companies." Auditor 1, no. 4 (2015): 10–12. http://dx.doi.org/10.12737/10917.

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The paper deals with the annual mandatory audit of closed joint stock companies, introduced in connection with the amendments made to the Civil Code. The introduction of mandatory audit for CJSCs determined the order of conducting the audit, the imposition of fines for failure to carry out statutory audit and the body that can administer the penalties.

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Alhassan , Ismail. "The Impact of Statutory Audit Approach on the Quality of Audit in Nigeria." International Journal of Accounting Research 4, no. 3 (2019): 25–33. http://dx.doi.org/10.12816/0055324.

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Alhassan , Ismail. "The Impact of Statutory Audit Approach on the Quality of Audit in Nigeria." International Journal of Accounting Research 4, no. 4 (2019): 21–29. http://dx.doi.org/10.12816/0055320.

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Loison, Marie-Claire, Loïc Belze, and Géraldine Hottegindre. "European Reform of Statutory Audit and Market Structure: The Position of Audit Firms." Management international 24, no. 1 (2020): 12. http://dx.doi.org/10.7202/1069091ar.

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Lauck, John R., Stephen J. Perreault, Joseph R. Rakestraw, and James S. Wainberg. "Strategic Audit Inquiry: The Impact of Timing and the Promotion of Statutory Protections on Client Fraud Disclosures." Accounting Horizons 34, no. 3 (2020): 153–67. http://dx.doi.org/10.2308/horizons-18-101.

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SYNOPSIS Auditing standards require external auditors to inquire of client-employees regarding their knowledge of actual or suspected fraud (PCAOB 2010b; AICPA 2016). However, the extant literature provides little guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies that auditors can employ during the fraud inquiry process: actively promoting statuto

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Brazel, Joseph F., James L. Bierstaker, Jong-Hag Choi, Steven M. Glover, and Linda A. Myers. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the European Commission Green Paper on Audit Policy: Lessons from the Crisis." Current Issues in Auditing 5, no. 1 (2011): C1—C7. http://dx.doi.org/10.2308/ciia.2011.5.1.c1.

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SUMMARY: On October 13, 2010, the European Commission (EC) launched a broad consultation on the role of statutory audit as well the wider environment within which audits are conducted. In the wake of the financial crisis, the EC asked whether the role of auditors can be enhanced to mitigate any new financial risk in the future. The financial crisis also highlighted certain weaknesses in the audit sector that need to be explored further. This audit-related work is part of the EC's effort to learn from the crisis and reform the financial sector. In particular, the EC was keen to discuss whether

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Kartika Ningsih, Desy, Dey Ravena, and Agus Hadian Rahim. "The Role of the Medical Committee and Medical Audit in Completion of Medical Crimes." International Journal of Research and Review 10, no. 4 (2023): 205–18. http://dx.doi.org/10.52403/ijrr.20230426.

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In the context of a medical audit, the medical committee functions to prevent possible negligence in certain medical procedures. This function is generally carried out when a case is found that is considered difficult, an unnatural death, or other interesting cases. Even so, there are still various medical disputes that are difficult to resolve regardless of the implementation of medical audits as a quality control tool and medical service standards in hospitals. The purpose of this study is to deepen understanding of (1) the role of medical committees and medical audits; and (2) the role of m

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Cho, Moon-Kyung, Ho-Young Lee, and Hyun-Young Park. "Characteristics of statutory internal auditors and operating efficiency." Managerial Auditing Journal 30, no. 4/5 (2015): 456–81. http://dx.doi.org/10.1108/maj-05-2014-1037.

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Purpose – The purpose of this paper is to examine the effect of the characteristics of statutory internal auditors on operating efficiency. Design/methodology/approach – This study investigates three characteristics pertaining to statutory internal auditors, namely, compensation, activity and expertise, based on 1,340 firm observations from 2009 to 2010 using publicly available disclosure data for Korean listed firms. Findings – The authors find no evidence that statutory internal auditors’ compensation is positively associated with operating efficiency. This implies that compensation data on

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Kristiawanto, Kristiawanto. "THE REFUND OF STATE FINANCIAL LOSSES DUE TO CRIMINAL ACTS OF CORRUPTION THROUGH AUDIT AGENCY AUDIT INVESTIGATION." Jurnal Pembaharuan Hukum 11, no. 3 (2024): 441. http://dx.doi.org/10.26532/jph.v11i3.39434.

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The aim of this research is to analyze the concept of returning state financial losses resulting from criminal acts of corruption based on Audit Board of the Republic of Indonesia audits and to analyze the form of follow-up to recommendations from Financial Audit Agency audit results regarding elements of state losses resulting from criminal acts of corruption. This research is normative research. The approach method used in this research is a statutory approach. The results of this research are the role of the Financial Audit Agency terms of returning state financial losses, the Audit Board o

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Ljutić, Branko, and Radovan Samardžić. "Continuous Fraud Assessment within the External Auditing." Journal of Forensic Accounting Profession 2, no. 1 (2022): 43–54. http://dx.doi.org/10.2478/jfap-2022-0004.

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Abstract This paper is dealing with the first pioneering steps to introduce continuous fraud risk assessment tools and techniques in the medium size audit clients in Montenegro. Based on the available experience and audit evidence data gathered in the period 2019 to 2021 statutory audits of medium size enterprise the clients were open and perceptive to adopt simple techniques of the continuous fraud assessment by applying the MS Excel templates. The beforementioned approach is improving the quality of internal control, lowering the levels of asset’s misappropriation, improving the quality of f

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OMISOPE, Margaret Bosede, and Festus Fola ADEGBIE. "ETHICAL ISSUES IN CORPORATE FINANCIAL REPORTING AND LIABILITIES OF STATUTORY AUDITORS IN LISTED COMPANIES." International Journal of Management Studies and Social Science Research 06, no. 02 (2024): 272–84. http://dx.doi.org/10.56293/ijmsssr.2024.4925.

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: People do business with nameless, faceless organizations on a regular basis in market cultures. Auditors and external auditing are marketed in these cultures as a trust-building watchdog with the power to develop a specific social structure. Investors and depositors in numerous Nigerian banks and corporations lost several billions of Naira as a result of unethical accounting and auditing practices, causing problems for a number of organizations and businesses. The study looked into the relationship between ethical difficulties in corporate reporting and statutory auditor liability. The surve

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Mengyan, Gao. "The Cause of Auditing Expectation Gap." Journal of Finance Research 4, no. 2 (2020): 51. http://dx.doi.org/10.26549/jfr.v4i2.4963.

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Previous literature show that auditors and the public have different understandings and beliefs about the auditor’s responsibilities. The public’s expectation of statutory audit may exceed the responsibility required by the auditing standard, which leads to the audit expectation gap. Since the 1980s, there are more and more criticisms on statutory auditors especially after the appearance of some auditing fraud such as Enron case in the United States and Maxwell’s case in the United Kingdom. The misunderstanding from the public makes the auditor face more and more challenges. The purpose of thi

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Hasbullah, M. Afif. "The Position and Authority of the State Audit Board in the Indonesian Constitutional Structure." International Journal of Science and Society 1, no. 4 (2019): 176–88. http://dx.doi.org/10.54783/ijsoc.v1i4.382.

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This study aims to analyze the position and authority of the Supreme Audit Agency's audit in the Indonesian state administration structure. The research method used is the juridical-normative concept. This research uses statutory law materials and legal journals that have the subject of State Finance Law. This research was also conducted by analyzing the primary legal material, namely by examining theories, concepts, legal principles and legislation related to State Finance Law. Based on the study and analysis of legal sources, it can be concluded that the position of the Supreme Audit Agency

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Stewart, Trevor R., and William R. Kinney. "Group Audits, Group-Level Controls, and Component Materiality: How Much Auditing Is Enough?" Accounting Review 88, no. 2 (2012): 707–37. http://dx.doi.org/10.2308/accr-50314.

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ABSTRACT Auditing standards now mandate that group auditors determine and implement appropriate component materiality amounts, which ultimately affect group audit scope, reliability, and value. However, standards are silent about how these amounts should be determined and methods being used in practice vary widely, lack theoretical support, and may either fail to meet the audit objective or do so at excessive cost. We develop a Bayesian group audit model that generalizes and extends the single-component audit risk model to aggregate assurance across multiple components. The model formally inco

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Bianchi, Pietro A., Diana Falsetta, Miguel Minutti-Meza, and Eric Weisbrod. "Joint Audit Engagements and Client Tax Avoidance: Evidence from the Italian Statutory Audit Regime." Journal of the American Taxation Association 41, no. 1 (2018): 31–58. http://dx.doi.org/10.2308/atax-52151.

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ABSTRACT Under the Italian statutory audit regime, three individual accountants are jointly appointed to audit each client's annual financial statements and sign off on the tax return. These individuals can belong to the same or different accounting firms and through multiple and repeated collaborations they form a professional network. We use network measures of centrality to capture individuals' ability to acquire and apply tax expertise across clients. We demonstrate that clients engaging better-connected individual auditors have comparatively lower effective tax rates. Our results are robu

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Binti Rasid, Siti Aishah, Mohd Mohid Bin Rahmat, Nor ‘Asyiqin Binti Abu, and Ainol Sarina Binti Ahmad Zazili. "Evaluating the Quality of Internal Audits and Management Support in Enhancing the Effectiveness of Internal Control Systems." International Journal of Research and Innovation in Social Science IX, no. I (2025): 4784–96. https://doi.org/10.47772/ijriss.2025.9010368.

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The frequency of prominent corruption and fund misappropriation cases in Malaysia have led to substantial economic losses, estimated at RM277 billion from 2019 to 2023. The problems, together with Malaysia’s low position on the Corruption Perceptions Index, underscore inadequacies in internal controls and the quality of internal audits. Internal control systems (ICS) are essential for maintaining compliance and effective governance; nevertheless, their effectiveness depends on the efficacy of internal audits and the support of management. This study investigates the influence of management sup

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Ilemona, Sani Alfred, and Ikpor I.M. "Audit Expectation Gap, Auditors' Statutory Duty and Financial Reporting Quality in Nigeria." Journal of Accounting Auditing and Business 6, no. 1 (2023): 16–31. http://dx.doi.org/10.24198/jaab.v6i1.42099.

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The study examined the impact of the audit expectation gap and auditors' statutory duty on financial reporting quality in Nigeria. Data for the study were obtained primarily through questionnaires administered to randomly selected 400 respondents comprising auditors, accountants, stockbrokers, and investors in various sectors of the Nigerian economy. Of the distributed questionnaires, 252 were received, representing a 63 per cent response rate. Multiple regression and t-statistical tools were employed to analyze the responses to the questionnaire designed to reflect five (5) Likert Scale on th

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Md. Ali, Azham, Ram Al Jaffri Saad, Aryati Juliana Suleman, Ahmad Zamil Abd Khalid, and Juergen Dieter Gloeck. "Internal Audit in the Statutory Bodies and Government-linked Companies of Malaysia: The Never Ending Saga!" Journal of Public Administration and Governance 1, no. 2 (2011): 256. http://dx.doi.org/10.5296/jpag.v1i2.1502.

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This paper is part of the third and final study conducted on the state of internal audit in the public sector of Malaysia. The first study was concerned with the internal audit operations in the state and local governments found in Peninsular Malaysia (Azham et al 2007a), while the second study was concerned with internal audit in the nation’s federal government ministries, departments and agencies (Azham et al 2007b). This third study covers 47 organizations at the federal government level, comprising 27 statutory bodies and 20 government-linked companies. From the face-to-face interviews con

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Shreekumar, Menon, and Mohd Farukh Shaikh Danish. "Role of Forensic Audit in Preventing & Detecting Financial Frauds." Role of Forensic Audit in Preventing & Detecting Financial Frauds Special Issue, MMK : ACE - 2023 (2024): 7. https://doi.org/10.5281/zenodo.10477982.

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The research paper will examine the role of forensic audit in detection and prevention of frauds in any corporates. The need for forensic audit arises due to failure of regular audit to detect deep rooted conspiracy and well-planned financial frauds. The role of statutory auditor is increasing with complexities in financial transaction and added knowledge on forensic audit would help them ian planning their audit endeavors. The data collected was e analyzed using charts, graphs, tables, the study found that most of the frauds were done by insiders and forensic audit was very useful tool in dis

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Ramírez Henao, Driver Ferney, and Patricia González González. "Sociological ambivalence in three Latin American corporate control institutions: Revisoría Fiscal - Colombia (Fiscal Audit), Comisaría - Mexico (Statutory Examiner) and Sindicatura - Argentina (Statutory Audit)." Cuadernos de Administración 36, no. 66 (2020): 132–47. http://dx.doi.org/10.25100/cdea.v36i66.8408.

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The Revisoría Fiscal (Fiscal Audit), Comisaría (Statutory Examiner), and Sindicatura (Statutory Auditor) are institutions that exercise corporate oversight in order to preserve the general interest. In order to achieve their objective, these institutions must keep private and public interests balanced. However, upholding these interests impartially can lead to contradictions because of the tensions each interest group generates. Thus, from the theoretical framework of sociological ambivalence, this paper understands the type of contradictions arising in the corporate control that the aforement

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BENMOUSSA, Sara, Mohammed BENCHEKARA, and Samir ERRABIH. "Statutory Auditor in Morocco between theory and practical reality – Empirical study." International Journal of Performance and Organizations 2, no. 1 (2023): 37–45. http://dx.doi.org/10.55897/ijpo.2023.01.05.

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The Auditor has a set of obligations and professional rules to comply with for the proper conduct of his control mission. This is led us to wonder if these rules and standards are respected by the auditors in Morocco. Therefore, our research deals with the following issue: “Does the auditor in Morocco manage to apply the law’s requirement and to respect the audit standards during his mission?” To address this issue, we carried out a field study with auditors (21 audit firms) and audited firms (112 companies) in four regions in Morocco (Casablanca/Settat, Rabat/Salé, Fez/Meknes & Tang

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Бородина and Valyentina Borodina. "Internal Audit of Fixed Assets of an Enterprise." Auditor 1, no. 4 (2015): 48–57. http://dx.doi.org/10.12737/10924.

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The article reviews the process of internal audit based on legal and statutory documents of separate lines or fixed assets record: fixed assets assessment; depreciation; fixed assets recovery; rent; retirement; choosing and establishing general scheme of fixed assets record; document flow organization. The article also provides recommendations on forming the Program of internal audit conduct.

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