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1
Dupuis, Kate, Iris Yusupov, Susan Vandermorris, Kelly L. Murphy, Dmytro Rewilak, Kathryn A. Stokes, and Marilyn Reed. "Considering Age-Related Hearing Loss in Neuropsychological Practice: Findings from a Feasibility Study." Canadian Journal on Aging / La Revue canadienne du vieillissement 38, no. 02 (December 7, 2018): 245–52. http://dx.doi.org/10.1017/s0714980818000557.
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RÉSUMÉLa perte auditive représente une problématique répandue chez la population âgée. Cela peut poser des défis pour les neuropsychologues, étant donné que les méthodes d’intervention doivent être présentées oralement et donc entendues avec précision. Dans cette étude, le statut auditif de 20 clients (âge moyen= 71 ans) a été évalué au sein d’une clinique de neuropsychologie en milieu hospitalier et l’impact de cette évaluation sur la pratique des neuropsychologues a été étudié. Un assistant de recherche a administré un bref test de dépistage des troubles auditifs à chacun des clients. Nous avons demandé à quatre neuropsychologues de commenter le statut auditif de leurs clients avant et après leur avoir présenté les résultats des tests de dépistage. Le dépistage a révélé que la majorité des clients présentait au moins une perte auditive légère et que les neuropsychologues étaient relativement précis (60 %) dans leur estimation du statut auditif de leurs clients. Enfin, les neuropsychologues ont utilisé l’information sur le statut auditif de leurs clients en vue de les diriger vers des services en audiologie, ainsi que pour renseigner les clients et les familles sur la perte auditive et la communication.
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Yanti, Rini Agustin Eka, and Noviyanti Ahawiyah. "IMPLEMENTASI MEDIA PEMBELAJARAN AUDITIF TERHADAP HASIL BELAJAR PESERTA DIDIK." Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) 7, no. 2 (December 23, 2019): 59. http://dx.doi.org/10.25157/je.v7i2.2961.
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Latar belakang penelitian ini adalah pencapaian kegiatan belajar mengajar terjadi apabila siswa mampu mengikuti proses pembelajaran yang diberikan oleh guru di dalam kelas. Media pembelajaran memiliki peran untuk membantu meningkatkan hasil belajar siswa. Tujuan penelitian ini adalah 1) untuk mengetahui hasil belajar siswa di kelas eksperiman pada pengukuran awal dan pengukuran akhir. 2) untuk mengetahui peningkatan hasil belajar siswa di kelas eksperimen. 3) untuk mengetahui apakah terdapat pengaruh penerapan media pembelajaran auditif terhadap hasil belajar siswa. Penelitian menggunakan metode eksperimen, Teknik analisis data menggunakan uji N-Gain dan uji Hipotesis menggunakan Uji t-test. Hasil penelitian menunjukan 1) terdapat perbedaan hasil belajar siswa pada pengukuran awal dan pengukuran akhir. 2) terdapat peningkatan hasil belajar siswa pada kategori tinggi di kelas eksperimen. 3) terdapat pengaruh penerapan media pembelajaran auditif terhadap hasil belajar siswa.
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Hay, David, and David Davis. "The Voluntary Choice of an Auditor of Any Level of Quality." AUDITING: A Journal of Practice & Theory 23, no. 2 (September 1, 2004): 37–53. http://dx.doi.org/10.2308/aud.2004.23.2.37.
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We examine the choice of auditor by 380 incorporated societies in New Zealand. Incorporated societies may choose whether to be audited, and are free to choose an auditor of “any level of quality.” We measure audit quality levels, in order of increasing quality, as: (1) whether the entity chooses to be audited, (2) whether the auditor is a qualified or unqualified accountant, (3) whether the qualified accountant is an individual or a chartered accountancy firm, (4) whether the audit firm is large, and (5) whether the large audit firm is a member of the Big 5. We test whether variables representing demand for auditing by incorporated societies are associated with mechanisms that indicate auditor quality to users. We find that larger entities, and entities with higher salaries as a proportion of revenues and higher debt as a proportion of assets are more likely to be audited; they are also more likely to choose chartered accountancy firms and to choose larger audit firms. Entities with a higher proportion of their revenue from members are more likely to choose Big 5 auditors. These results are consistent with DeAngelo's (1981) and Watts and Zimmerman's (1986) explanations for professional auditing institutes, audit firm size, and audit firm reputation as surrogates for auditor quality.
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Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.2018.005.01.5.
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ABSTRACT
Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency.
ABSTRAK
Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal.
JEL Classification: M41, M42
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Dewi Puspita Sari, Linda, and Tri Widyastuti. "Expectation Gap pada Persepsi Auditor Internal dengan Auditee terkait Kompetensi, Independensi, dan Kualitas Audit." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 53–64. http://dx.doi.org/10.35838/jrap.v5i01.172.
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ABSTRACT
Mapping result of State Development Audit Agency for Inspectorate General of Ministry of Agriculture by Internal Audit Capability Model was on second level (Infrastructure) and the audit result of State Audit Agency was unqualified opinion, but there was notes for assets arrangement and Inspectorate General was rated that it gave a contribution. On the other hand, the result of internal assesment was on good category. This research aims to analyze expectation gap between internal auditor’s perception and perception of auditee for competency, independency, and quality of audit. Population in this research consist of internal auditor and auditee represented by audited work units under the annual audit work program in 2017. Sampling using the Slovin formula and on data collection obtained data as much as 58 auditors and 82 auditee. Method of data analysis using independent t-test. The result show there is an expectation gap between internal auditor’s perception and perception of auditee for independency and internal auditor’s quality of audit but there isn’t an expectation gap between internal auditor’s perception and perception of auditee for competency.
ABSTRAK
Hasil pemetaan Badan Pengawasan Keuangan dan Pembangunan terhadap Inspektorat Jenderal Kementerian Pertanian dengan pendekatan internal audit capability model masih pada level 2 (infrastructure) dan hasil pemeriksaan Badan Pemeriksa Keuangan atas Laporan Keuangan Kementerian Pertanian Tahun 2016 adalah Wajar Tanpa Pengecualian, namun masih terdapat beberapa catatan antara lain penataan aset yang dinilai belum memadai dan Inspektorat Jenderal dinilai publik turut serta memberikan andil. Di sisi lain, hasil penilaian internal menunjukkan nilai yang relatif baik. Penelitian ini menganalisis apakah terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan kompetensi, independensi, dan kualitas audit. Populasi dalam penelitian terdiri atas auditor Inspektorat Jenderal Kementerian Pertanian dan auditee yang diwakili jumlah unit/satuan kerja yang diaudit sesuai Program Kerja Audit Tahunan Tahun 2017. Pengambilan sampel menggunakan rumus Slovin dan pada pengumpulan data didapatkan data sebanyak 58 orang auditor internal dan 82 orang auditee. Metode analisis data menggunakan independent t-test menunjukkan terdapat expectation gap antara persepsi auditor internal dan auditee terkait dengan independensi dan kualitas audit dari auditor internal, namun tidak terdapat expectation gap antara persepsi auditor internal dan auditee terkait kompetensi auditor internal.
JEL Classification: M41, M42
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El Assy, Mahmoud Ghanem. "The Effect of Joint Audit on Audit Quality: Empirical Evidence from Companies Listed On the Egyptian Stock Exchange." International Journal of Accounting and Financial Reporting 5, no. 2 (November 27, 2015): 195. http://dx.doi.org/10.5296/ijafr.v5i2.8431.
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The purpose of this paper is to investigate the effect of joint audit on earnings conservatism, our proxy for audit quality, of companies listed on the Egyptian stock exchange, by examining whether companies audited by two independent auditors are more conservative than companies audited by a single auditor. In addition, we investigate whether this relationship is affected by the type of joint audit regimes (i.e., voluntary versus mandatory), and the mix of joint auditors appointed (i.e., two big 4 auditors, or two non-big 4 auditors, or one Big 4 auditor paired with one non-big 4 auditor). To test our hypotheses, we use a sample of 32 companies listed on the Egyptian stock exchange during the period 2009 through 2013. The results of our multiple regression analyses show that companies audited by joint auditors are more conservative than companies audited by single auditors. However, we find no significant difference in levels of earnings conservatism between companies audited by joint auditors mandatorily and companies audited by joint auditors voluntarily. We also find no significant difference in levels of earnings conservatism between companies audited by two big4 auditors and companies audited by two non-big4 auditors, or by one big4 auditor paired with one non-big4 auditor.
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., Junaidi, Novia Nurul Khasanah, and Nurdiono . "THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING." Journal of Indonesian Economy and Business 31, no. 1 (September 30, 2016): 247. http://dx.doi.org/10.22146/jieb.23269.
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This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving further study. Artificial auditor rotations indicate a condition in which, conceptually, there has been a change of auditor that makes the relationship between the auditor and the client end, but in effect, the relationship is still going on. Regulations for mandatory auditor rotations causes audit firms or their partners to cheat the system by changing the name of their firm, or partners, to allow them to continue auditing the same client. This research samples 110 companies listed on the Indonesian Stock Exchange between 2000 and 2010, which were obtained using a purposive sampling method. The results of a statistical test indicate that a company’s size significantly influences the tenure. The variables of firms’ risk and auditors’ reputations do not have significant effects on tenure, statistically. This research is expected to contribute both theoretically and practically, especially to the regulations on auditors’ rotations. Auditing quality is an important factor that must be maintained by the auditor profession, to maintain the independence of auditors. In the auditing practices in Indonesia, regulators should consider the artificial rotation phenomenon that occurs in Indonesia, so the practice of auditing can run better.
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Solicha, Elisabeth Juliaz, and Deliza Henny. "PERSEPSI AUDITOR TENTANG MOTIVASI AUDITEE MELAKUKAN AKUNTANSI KREATIF (CREATIVE ACCOUNTING)." Jurnal Akuntansi Trisakti 5, no. 1 (August 16, 2019): 141. http://dx.doi.org/10.25105/jat.v5i1.4840.
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This research objective is to know how the perception of senior and junior auditors, whether there are differences between them, regarding of creative accounting practices conducted by the auditee. This research sample are consist of auditor at public accounting firms in the area of Tangerang and Jakarta with 86 respondents. Data were obtained from questionnaires which distributed to the research place. Tests on this research using validity test, reliability test and hypotheses test through independent sample t test. The results of this research stated that the whole auditors (senior or junior) agree with the creative accounting practice done by auditee and there were no difference in perception between senior and junior auditors on the creative accounting practice that assessed by three components of assessment, that are business ethics, quality of financial statements and manager motivation
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Machado, Cíntia Santos Silva, Hálida Larissa Batista da Silva do Valle, Karen Maria de Paula, and Sheilla da Silva Lima. "Caracterização do processamento auditivo das crianças com distúrbio de leitura e escrita de 8 a 12 anos em tratamento no Centro Clínico de Fonoaudiologia da Pontifícia Universidade Católica de Minas Gerais." Revista CEFAC 13, no. 3 (November 12, 2010): 504–12. http://dx.doi.org/10.1590/s1516-18462010005000119.
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OBJETIVO: verificar possíveis desordens do processamento auditivo em crianças com distúrbio de leitura e escrita. MÉTODOS: foram selecionadas 15 crianças, com audição normal, na faixa etária de 8 a 12 anos, com baixo rendimento escolar e que se encontravam em tratamento no setor de linguagem escrita no Centro Clínico de Fonoaudiologia da Pontifícia Universidade Católica de Minas Gerais. Os indivíduos foram submetidos aos testes: Pediatric Speech Intelligibility test, - Staggered Spondaic Word test, Fala com Ruído, Fala Filtrada, Gap in Noise e Padrão de Duração e Freqüência Melódicos. RESULTADOS: verificou-se que todos os indivíduos apresentaram alterações em pelo menos uma habilidade auditiva do processamento auditivo. CONCLUSÃO: Verificou-se estreita e estrita relação entre as habilidades do processamento auditivo e o distúrbio de leitura e escrita. Os procedimentos que se destacaram na identificação de anormalidades no processamento neurológico da informação auditiva foram os testes SSW, PSI com palavras no ruído e Teste de Padrão de Freqüência melódico.
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Salawu, Mary Kehinde. "Factors Influencing Auditor Independence among Listed Companies in Nigeria: Generalized Method of Moments (GMM) Approach." International Journal of Economics and Finance 9, no. 8 (July 19, 2017): 191. http://dx.doi.org/10.5539/ijef.v9n8p191.
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The study examines the factors influencing auditor independence among listed companies in Nigeria. A sample of 65 firms out of the 194 listed on the Nigerian Stock Exchange (NSE) were purposively selected for analysis, these comprise 14 money deposit banks (financial), 1 mortgage bank and 50 non-financial firms. Secondary data were employed for the study and were sourced from the audited financial reports of sampled companies and fact book of the Nigerian Stock Exchange between the periods of 2006 and 2013. Data were analysed using descriptive statistics and Generalised Method of Moments (GMM). Preliminary tests were carried out such as Sargan test, Arellano-Bond Serial Correlation Test among others. The study revealed that Big4, audit tenure, profitability, leverage and inventory with account receivable had negative significant impact, which can impair auditor independence, while size of the firms and loss had positive influence on auditor independence in Nigeria. Also, the square root of the number of subsidiaries was positively related to auditor independence, but not significant and the total number of subsidiaries had positive influence on auditor independence but not significant. These results implied that the two variables can increase the complexity of the audit and, consequently, a rise in audit fees expect in their presence. This will in turn reduce auditor independence. The study therefore recommended that joint audit be adopted and audited tenure be reviewed. The findings of the study would enable management, regulators, investors and other stock market participants to play their unique and important roles in enhancing auditor independence in Nigeria.
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Deshmukh, Ashutosh, and Xin Zhao. "Audit Quality and Readability of the Annual Reports." International Journal of Strategic Decision Sciences 11, no. 1 (January 2020): 76–90. http://dx.doi.org/10.4018/ijsds.2020010105.
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The purpose of this article is to examine the effects of audit quality, as proxied by Big 4 auditors and industry specialization, on the readability of the annual reports. Assuming that higher audit quality is associated with better readability, the authors empirically test whether (1) the readability enhances if audited by the Big 4 auditor and (2) the readability enhances if audited by the industry-specialized auditor. The authors find that the firms audited by Big 4 firms have less readable annual reports. The industry specialization does not affect readability, though Big 4 industry specialists are positively associated with less readable annual reports. The results also indicate that longitudinally the annual reports are becoming less readable, and the determinants of readability of the annual reports are changing and evolving, as our results differ from Li (2008)'s study. The authors believe that in the opposing forces of plain English movement and evolving and changing financial environment, certainly, the latter is winning.
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Pečiūra, Vilmantas. "AUDIT OF ACQUISITION CYCLE IN CONSTRUCTION ENTERPRISES/ĮSIGIJIMO CIKLO AUDITAS STATYBINĖSE ĮMONĖSE." JOURNAL OF CIVIL ENGINEERING AND MANAGEMENT 4, no. 4 (December 31, 1998): 304–10. http://dx.doi.org/10.3846/13921525.1998.10531422.
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Auditing is a systematic process of objectively obtaining and evaluating evidence regarding assertions about economic actions and events to ascertain the degree of correspondence between the assertions and established criteria and communicating the results to interested users. The purpose of auditing is to add credibility to financial statements by providing independent, objective and proffessional opinion on audited financial statements. One effective way to perform an audit is to classify transactions into “cycles” of related activities. An acquisition cycle is important for construction enterprises. The main activities of the acquisition cycle is: 1) purchase requisition, 2) authorized acquisition of materials, 3) receive of materials, 4) transaction recording in accounting, 5) bill payment authorization, 6) cash disbursement. Auditors should test financial statements assertions—existence, completeness, rights and obligations, valuation, and presentation and disclosure—embodied in the acquisition cycle. Auditors should evaluate the control risk of the acquisition cycle. If the control risk is low, the number of substantive audit procedures can be reduced. Some construction enterprises centralises acquisition function in a separate department. Centralisation is helpful in the following way: Purchasing effectiveness is increased. The department managers opportunity to favour certain suppliers is eliminated. The segregation of acquisition, custody and accounting functions diminishes fraud possibilities. The control function is centralised in one department. Information about control structure could be obtained by the questionnaire or by reperformance of control procedures. Substantive audit tests could be classified into two categories: analitycal tests and detail test of account balances and transaction classes. When considering assertions and obtaining evidence about accounts payable and other liabilities, auditors must put emphasis on the completeness and obligations assertions. The enterprises typically are less concerned about timely recording of expenses and liabilities than they are about timely recording of revenues and assets. This would work in opposite way if the main purpose of the enterprise is to hide taxes. Search for unrecorded liabilities is expanded into other fields of auditing—they could be discovered auditing other cycles. Auditor tests receiving reports, supplier's invoices, cash disbursements maid after year end, scans various documents for exceptional amounts. Mistakes should be pointed out in the working papers. Confirmations could also be used for the completeness assertion auditing. Vouching procedure is widely used for evaluation assertion. Liabilities account balances are checked with supporting documentation. Auditors should test proper presentation and disclosure of liabilities. Auditors are mainly concerned that accounts payable contain only amounts associated with the acquisition of materials.
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Miotti, María Victoria, Ana Luz Maggi, Analía Vanesa Villarreal, Nora Neustadt, and María Hinalaf. "El cierre auditivo según el procesamiento auditivo central y las habilidades psicolingüísticas en adolescentes." Revista de la Facultad de Ciencias Médicas de Córdoba 76, no. 4 (November 19, 2019): 204–2010. http://dx.doi.org/10.31053/1853.0605.v76.n4.21963.
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Introducción: El proceso de cierre auditivo es definido como la habilidad para completar partes distorsionadas o ausentes de la señal acústica y reconocer el mensaje en su totalidad, se ejecuta a diario y debería estar íntegro en los adolescentes. Objetivos: determinar la posible alteración del cierre auditivo según las pruebas de procesamiento auditivo central y las habilidades psicolingüísticas en los adolescentes y; analizar la relación entre el rendimiento académico con las pruebas de procesamiento auditivo central y con las habilidades psicolingüísticas. Métodos: Se realizó un estudio descriptivo y transversal. Se evaluaron 235 adolescentes con audición normal y sin patologías agregadas. Se aplicaron pruebas de procesamiento auditivo central (PAC) de Neustadt y cols. y el Test Illinois de Aptitudes Psicolingüísticas (ITPA) para evaluar las habilidades psicolingüísticas (HP). Resultados: No se encontró asociación (p>0,05) entre las pruebas específicas que evalúan al cierre auditivo (monosílabos con ruido y habla filtrada de PAC e integración auditiva de HP). Respecto al rendimiento académico se observa asociación estadísticamente significativa (p<0,05) con tres de cuatro habilidades psicolingüísticas: asociación auditiva, memoria secuencial e integración gramatical. A su vez, se observó asociación significativa entre el rendimiento académico y una de las cuatro pruebas de PAC: SSW. Conclusión: Esta investigación presenta una aproximación sobre la interrelación entre pruebas audiológicas y lingüísticas para detectar tempranamente alteraciones en el cierre auditivo a fin de arribar a una mirada integral que aporte a la terapéutica de la problemática en los adolescentes.
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Alhosban, Atallah Ahmad, and Mohammed Al-Sharairi. "Role of Internal Auditor in Dealing with Computer Networks Technology - Applied Study in Islamic Banks in Jordan." International Business Research 10, no. 6 (May 26, 2017): 259. http://dx.doi.org/10.5539/ibr.v10n6p259.
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The aim of the study was to identify Role of internal auditor in dealing with computer networks technology - Applied study in Islamic banks in Jordan -. The objectives were to identify the role of the computer networks that are installed for the first time in addition to the role of the auditor in the physical components of computer networks and maintenance. The study community consists of internal auditors in Islamic banks or financial institutions, a total of 101 questionnaires were distributed and 89 questionnaires were retrieved for statistical analysis. A single sample test was used to test the hypotheses of the study. The arithmetic mean and the alpha test were used to find the internal consistency rate of the study sample. The most important results of the study: the presence of the impact of computer networks on the internal audit work environment both in the installation of the computer for the first time or provide the physical components of computer networks. The most important recommendations: The need to hold seminars and conferences using technology tools and their effects on the environment of internal auditing or external auditing or accounting environment in general.
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Ricchiute, David N. "Effects of an Attorney's Line of Argument on Accountants' Expert Witness Testimony." Accounting Review 79, no. 1 (January 1, 2004): 221–45. http://dx.doi.org/10.2308/accr.2004.79.1.221.
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I test whether hints at an attorney's line of argument influence accountants' expert witness testimony. In experiment 1, litigation services accountants review evidence adopted from a recent auditor-liability case and decide whether a defendant auditor complied with generally accepted auditing standards. I find that hints posed before the review of evidence result in decisions that are more consistent with the attorney's verdict preference. Motivated by a lack of research on the role of accountants' expert testimony in judges' decisions and by evidence that most auditor-liability cases settle, I find in experiment 2 that the certainty of decisions in an expert's report affects the settlement decisions of experienced lawyers, a proxy for trial judges. These findings show that hints at an attorney's line of argument can influence accountants' decisions about evidence documenting auditing issues, and that the certainty of decisions in an expert's report can affect the decisions of mock trial judges. The study has implications for drafting attorney-expert retention letters, and for training accounting experts and the judiciary about the role of hints in the attorney-expert setting.
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Serem, Dorris, Dr Rashid Fwamba, and Dr Alala Benedict. "Audit Fees and Financial Performance of Deposit Taking Saccos in North RIFT, Kenya." International Journal of Innovation and Economic Development 6, no. 5 (2020): 15–27. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.65.2002.
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The collapse of Deposit-Taking SACCOS and financial institutions in Kenya has caught the attention of the public and supervisory agencies to query the quality of audit. SACCO Societies Regulatory Authority on its inspection report indicated that SACCOs have been implicated in maladministration, scams and fraudulent dealings that led to their eventual collapse. SASRA also revoked licenses and rejected audited financial statements of some Deposit Taking SACCOs between 2013 to 2017.These financial scandals have been traced to poor audit quality. The study aimed to test the impact of audit quality on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study sought to establish the influence of audit fees on financial performance; determine the influence of audit firm tenure on financial performance; establish the influence of auditor independence on financial performance and to determine the influence of audit firm experience on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. This study was based on Agency theory, Role theory and the Concept of audit expectation gap, and Stakeholders’ theory. This research adopted descriptive cross-sectional research design. The target population for the study was 266 staff of all the 16 registered Deposit-Taking SACCOs in North Rift Region, Kenya. The sample size was 48 respondents comprising of chief executive officers, finance officers and internal auditors of the Deposit-Taking SACCOs selected using purposive sampling method. Primary and secondary data was used. Questionnaires collected primary data while audited annual financial statements of SACCOs provided secondary data. Inferential and descriptive statistics was used in analyzing data through SPSS version 25. It emerged that audit fees, audit firm tenure and audit firm experience have a significant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. Auditor independence had an insignificant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study concluded that audit quality has a positive noteworthy impact on financial performance of Deposit-Taking SACCOs in Kenya. The study recommends that regulatory authorities should formulate strict rules on audit fee charges and oversee the implementation of the same. Also, SASRA should ensure DT-SACCOs implement auditor rotation in compliance with auditing regulations and standards. DT-SACCOs to consider auditor’s professional competence and experience before initiating any audit engagement. Finally, DT-SACCOs and auditors should reinforce the professional code of ethics in regard to auditor independence in terms of familiarity between auditor and the client that may lead audit work into jeopardy.
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Serem, Dorris, Dr Rashid Fwamba, and Dr Alala Benedict. "Audit Fees and Financial Performance of Deposit Taking Saccos in North RIFT, Kenya." International Journal of Innovation and Economic Development 6, no. 5 (2020): 15–27. http://dx.doi.org/10.18775/ijied.1849-7551-7020.2015.65.2002.
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The collapse of Deposit-Taking SACCOS and financial institutions in Kenya has caught the attention of the public and supervisory agencies to query the quality of audit. SACCO Societies Regulatory Authority on its inspection report indicated that SACCOs have been implicated in maladministration, scams and fraudulent dealings that led to their eventual collapse. SASRA also revoked licenses and rejected audited financial statements of some Deposit Taking SACCOs between 2013 to 2017.These financial scandals have been traced to poor audit quality. The study aimed to test the impact of audit quality on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study sought to establish the influence of audit fees on financial performance; determine the influence of audit firm tenure on financial performance; establish the influence of auditor independence on financial performance and to determine the influence of audit firm experience on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. This study was based on Agency theory, Role theory and the Concept of audit expectation gap, and Stakeholders’ theory. This research adopted descriptive cross-sectional research design. The target population for the study was 266 staff of all the 16 registered Deposit-Taking SACCOs in North Rift Region, Kenya. The sample size was 48 respondents comprising of chief executive officers, finance officers and internal auditors of the Deposit-Taking SACCOs selected using purposive sampling method. Primary and secondary data was used. Questionnaires collected primary data while audited annual financial statements of SACCOs provided secondary data. Inferential and descriptive statistics was used in analyzing data through SPSS version 25. It emerged that audit fees, audit firm tenure and audit firm experience have a significant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. Auditor independence had an insignificant positive influence on financial performance of Deposit-Taking SACCOs in North Rift Region, Kenya. The study concluded that audit quality has a positive noteworthy impact on financial performance of Deposit-Taking SACCOs in Kenya. The study recommends that regulatory authorities should formulate strict rules on audit fee charges and oversee the implementation of the same. Also, SASRA should ensure DT-SACCOs implement auditor rotation in compliance with auditing regulations and standards. DT-SACCOs to consider auditor’s professional competence and experience before initiating any audit engagement. Finally, DT-SACCOs and auditors should reinforce the professional code of ethics in regard to auditor independence in terms of familiarity between auditor and the client that may lead audit work into jeopardy.
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Hadi Khasani, Amirul, Amilin Amilin, and Choirul Anwar. "Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 1–13. http://dx.doi.org/10.35838/jrap.v5i01.165.
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ABSTRACT
This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality.
ABSTRAK
Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit.
JEL Classification: M42, M41, G02
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Hadi Khasani, Amirul, Amilin Amilin, and Choirul Anwar. "Tenure Audit, Reputasi Auditor dan Kualitas Audit pada Perusahaan Manufaktur : Analisis Kompleksitas Operasi sebagai Pemoderasi." Jurnal Riset Akuntansi & Perpajakan (JRAP) 5, no. 01 (June 4, 2018): 1–13. http://dx.doi.org/10.35838/jrap.2018.005.01.1.
Full textAbstract:
ABSTRACT
This study examines the influence of audit tenure and auditor reputation on audit quality with operational complexity as a moderating variable. The Enron case involving Arthur Andersen led to the limitation of the audit tenure. Audit quality is measured by current accrual while audit lag is measured by calculating the year in which the same auditor has committed to the auditee, the auditor’s reputation is measured by the peer group amount and the operating complexity is measured using the number of subsidiaries. This study focused on manufacturing companies listed on the Indonesia Stock Exchange 2011 to 2015, using purposive sampling method obtained 225 research samples. Hypothesis testing in this study using multiple regression analysis. Test results show that audit tenure does not affect audit quality, auditor reputation does not affect audit quality while operating complexity affects on tenure audit relationship with audit quality and auditor reputation with audit quality.
ABSTRAK
Penelitian ini menguji pengaruh tenure audit dan reputasi auditor terhadap kualitas audit dengan kompleksitas operasi sebagai variabel moderasi. Kasus Enron yang melibatkan Arthur Andersen menyebabkan pembatasan tenure audit. Kualitas audit diukur dengan akrual lancar sedangkan tenure audit diukur dengan menghitung tahun dimana auditor yang sama telah melakukan perikatan dengan auditee, reputasi auditor diukur dengan menggunakan kelompok jumlah rekan dan kompleksitas operasi diukur dengan menggunakan jumlah anak perusahaan. Penelitian ini difokuskan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011 sampai dengan 2015, dengan menggunakan motode purposive sampling diperoleh 225 sampel penelitian. Pengujian hipotesis dalam penelitian ini menggunakan analisis regresi berganda. Hasil pengujian menunjukkan bahwa tenure audit tidak berpengaruh terhadap kualitas audit, reputasi auditor tidak berpengaruh pada kualitas audit sedangkan kompleksitas operasi berpengaruh pada hubungan tenure audit dengan kualitas audit dan reputasi Auditor dengan kualitas audit.
JEL Classification: M42, M41, G02
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Vernando, Andreas, and Arif Sapta Yuniarto. "FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 3, no. 2 (July 4, 2018): 129. http://dx.doi.org/10.12928/j.reksa.v3i2.31.
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Auditor in doing a audit is responsible to evaluate whether auditee gets problem in maintainig its existence. One of its indication is auditee gets the financial distress. Therefore, if doubting a capable auditee in maintainig its existence, Auditor commonly brings out going concern audit opinion for giving signalement to investor so that investor does not make the mistake in interpretating the economic decision. The researchs with topics going-concern audit opinion have been comprehensive enough. this is seen of many variables gone into researchs model. However, researchs with topics going-concern audit opinion must be continously renewed. This is caused economy condition that is always dinamic having to research continously. This research purposed to obtain the empirical evidence of factors influencing acceptance going-concern audit opinion. This research focussed for researching manufacture sector which was listed at Indonesian stock exchange from periods 2009 until 2012 used as research sample. the result of purposive sampling method was obtained as many as 39 manufacture companies which fill up sample criterion and the tests of hypotesis use logistic regression analysis. The results of hypotesis test showed that tenure influenced acceptance of going-concern audit opinion
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Salehi, Mahdi. "The relationship between the companies’ political connections and audit fees." Journal of Financial Crime 27, no. 4 (June 27, 2020): 1123–41. http://dx.doi.org/10.1108/jfc-04-2020-0066.
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Purpose The purpose of this study is to investigate whether the political connections of companies are correlated with auditor selection, audit fees and abnormal audit fees. Design/methodology/approach The research data contains 756 observations of companies listed on the Tehran Stock Exchange during 2011-2019. In this study, the relationship between companies with political relationships and the selection of a qualified auditor, audit fees and abnormal audit fees are reviewed. The regression used for test the hypotheses. Findings The results of hypotheses testing indicate that there is a positive and significant correlation between the political relationships of companies and certified auditor selection, auditing fees and abnormal audit fees. In addition, the political relationships of companies have a significant and inverse effect on the relationship between institutional ownership and auditing fee and abnormal audit fees. It was also found that there is a positive and significant correlation between companies and political relationships and abnormal audit fees. Originality/value So far several studies conducted on audit fees, however, no study conducted on the relationship of political relationship of the companies with audit fees and the results of the current study may bridge the gap in the current field.
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Mustafa Magablih, Ali. "Impact of Using Technology in Auditing on Reducing the Fees of Auditors Offices and Companies in Jordan." International Journal of Business and Management 14, no. 8 (July 7, 2019): 1. http://dx.doi.org/10.5539/ijbm.v14n8p1.
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The current study aimed to identify the impact of using technology in auditing on reducing the fees of the auditors offices and companies operating in Jordan. To achieve this objective, the study adopted the descriptive analytical approach due to its suitability to the nature of the study. A questionnaire was adopted as the study tool where 280 questionnaires were distributed to the study sample, 216 were retrieved and 184 were analyzed after excluding 32 questionnaires since they were invalid for the statistical analysis. The researcher used some appropriate statistical methods such as T test, mean and standard deviation. The study had many results, most important of which are that using technology has an impact on reducing the audit fees for the auditor offices and companies due to its accuracy in data output and tabulation, and that the auditor practices the E-auditing efficiently since he realizes its various benefits for the audit offices and companies operating in Jordan, and they applied it to a high degree. The study recommended the need for the audit offices and companies to continue operating in Jordan through e-auditing and they should work on developing their methods of application.
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Hurley, Patrick J., and Brian W. Mayhew. "Market Reactions to a High-Quality Auditor and Managerial Preference for Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 4 (July 1, 2019): 131–49. http://dx.doi.org/10.2308/ajpt-52478.
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SUMMARY We insert an automated high-quality (HQ) auditor into established experimental audit markets to test the impact of high-quality competition on other auditors' supply of and managers' demand for audit quality. Theory predicts that managers will demand high levels of audit quality to avoid investors' price-protecting behavior. This demand should result in the HQ auditor dominating the market and increase other auditors' audit quality provision to compete with the HQ auditor. However, we find that the HQ auditor does not dominate the market—despite holding audit costs constant and investors placing a premium on HQ auditor reports. We also find that adding an HQ auditor results in other auditors lowering audit quality. Additional analyses indicate some managers demand lower audit quality to avoid negative audit reports, consistent with loss aversion as a potential explanation. Our findings indicate a need to develop a more comprehensive theory of the demand for auditing. Data Availability: The laboratory market data used in this study are available from the authors upon request.
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Sena, Taise Argolo, Natália Ramos, Gabriela Ribeiro Ivo Rodrigues, and Doris Ruthi Lewis. "Comparação do tempo de dois procedimentos com novas tecnologias de Potencial Evocado Auditivo de Tronco Encefálico Automático (PEATE-A)." CoDAS 25, no. 1 (2013): 34–38. http://dx.doi.org/10.1590/s2317-17822013000100007.
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OBJETIVO: Comparar o tempo de dois procedimentos de Potencial Evocado Auditivo de Tronco Encefálico Automático (PEATE-A) utilizando taxa de repetição e modo de detecção diferentes. MÉTODOS: Foi realizada a triagem auditiva com Potencial Evocado Auditivo de Tronco Encefálico Automático (PEATE-A) em 30 neonatos, com média de idade de 21 dias. Cada neonato foi submetido a dois procedimentos de triagem auditiva com diferentes equipamentos de PEATE-A (Procedimento 1 e Procedimento 2). O Procedimento 1 utilizou taxa de repetição de 53 Hz e teste estatístico para detecção da resposta denominado one-sample test, e o Procedimento 2 utilizou taxa de repetição de 90 Hz e teste estatístico para detecção da resposta denominado q-sample test. Em seguida, foi registrado o PEATE com estímulo clique como teste padrão ouro, cuja análise das respostas foi realizada por um fonoaudiólogo com experiência neste procedimento. RESULTADOS: O tempo médio observado para o Procedimento 1 considerando ambas orelhas foi de 84,8 (±53,5) segundos; para o Procedimento 2, o tempo médio foi de 27,9 (±20,0) segundos. O primeiro procedimento apresentou tempo de exame aproximadamente três vezes maior quando comparado ao segundo. A análise estatística mostrou diferença significativa entre os tempos dos procedimentos. CONCLUSÃO: O q-sample test e taxa de repetição em torno de 90 Hz nos equipamentos de PEATE-A detectaram a resposta de maneira mais rápida.
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Fatemi, Darius J. "An Experimental Investigation of the Influence of Audit Fee Structure and Auditor Selection Rights on Auditor Independence and Client Investment Decisions." AUDITING: A Journal of Practice & Theory 31, no. 3 (August 1, 2012): 75–94. http://dx.doi.org/10.2308/ajpt-10289.
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SUMMARY This study uses experimental markets to gain insights into the effect of audit fee structure and auditor selection rights on auditor independence and client investment decisions. I find that firm managers are more willing to make a high cost/return investment under a lowballing setting than when auditors are paid a flat rate. Auditor behavior is primarily summarized as a response to past manager choices; when managers are especially willing to invest and honest, auditors perform fewer tests of manager disclosures. I also show that under manager selection, when lowballing exists, auditors initially attribute a higher accuracy to investigations indicating high manager investment than tests that suggest low investment, but the difference in accuracy assessments dissipates with time. Under investor selection, accuracy assessments of test results do not differ according to their outcome. Further analysis indicates that auditor retention under manager selection is negatively impacted by both unreliable auditing and disagreements with managers, with only the former affecting retention under investor selection.
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Suryaningsih, Maria. "PERSEPSI MAHASISWA AKUNTANSI: DETERMINAN YANG MEMPENGARUHI PILIHAN KARIR SEBAGAI AUDITOR." JURNAL AKUNTANSI 7, no. 1 (February 3, 2020): 18–27. http://dx.doi.org/10.37932/ja.v7i1.21.
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The purpose of this study is to investigate the accounting university students’ perception about the auditors’ ethical orientation, the auditors’ working atmosphere and the auditors’ scandals. The study is also to examine and to analyze the influence of the auditors’ ethical orientation, the auditors’ working atmosphere and of the auditors’ scandals which encompasses the knowledge of general audit at the state-run Indonesian Railway Company (PT KAI) to the assessment of the career choice as an auditor. This study is conducted with the random sampling technique in the data collection. The accounting students of Muhammadiyah University who have studied the auditing or who are still studying the auditing become the population of this study. The data used in this study is the primary data obtained with questionnaires. Meanwhile, the hypothesis test is using the simple regression and multiple regression. There are four hypotheses in this study, all of which are accepted. The result of the test of this hypothesis shows that the ethical orientation, The working atmosphere, and auditors’ scandal, has a significant value of 0,000 The meaning that it has a significant influence to the accounting students’ career choice as an auditor. Andthe results ofthis studyhave theabilityconclusionofall theindependent variables of 76.3% affectthe dependent variableisthe student's career choiceasauditor.
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Yang, Ying Ying, Ling Yu Yang, and Chia Chang Huang. "Miller triangle-based model trains Chinese residents as confident “system-based practice” competency instructors." International Journal for Innovation Education and Research 3, no. 11 (November 30, 2015): 92–100. http://dx.doi.org/10.31686/ijier.vol3.iss11.472.
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Junior members of medical system including residents and clerks should be trained early for ACGME system-based practice (SBP) competency to improve primary patient care quality. Twelve second-year (R2), twelve first-year (R1), and twelve postgraduate year-1 (PGY1) residents were enrolled into group A, B and C, respectively, as trainees. After three training protocols had been completed, a writing test, self-assessed questionnaire and mini-OSTE and bedside-assessment were used in auditing the four Miller triangle levels of the SBP, namely competency, performance, and teaching ability. Baseline expert-assessed, faculty-assessed, self-assessed SBP proficiency were relatively low for the PGY1 residents. After three training protocols, SBP proficiencies, performance, and teaching abilities were improved to similar levels cross the three training levels of residents based on the expert-assessed writing test-audited assessments and on the faculty and standardized clerk-assessed bedside-/mini-OSTE-audited assessments. Overall, this study is characterized by its use of a multi-faceted approach to the training and auditing of the SBP competency across different levels of residents. The Miller triangle-based different protocols used to teach group A, B and C were equally beneficial and fitted their needs; namely the different levels of the trainees; specifically, each level was able to augment their SBP proficiency.
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Lin, Chan-Jane, Hsiao-Lun Lin, and Ai-Ru Yen. "Dual audit, audit firm independence, and auditor conservatism." Review of Accounting and Finance 13, no. 1 (February 4, 2014): 65–87. http://dx.doi.org/10.1108/raf-06-2012-0053.
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Purpose – This study aims to examine whether China's unique dual audit policy affects one specific aspect of audit quality: auditor conservatism. In China, listed companies issuing B/H-shares in addition to A-shares must release two financial reports – one based on Chinese accounting standards and the other based on international accounting standards (ISA). The China Securities Regulatory Commission (CSRC) further requires that the financial reports following Chinese accounting standards should be audited by a domestic CPA firm, and the financial reports following ISA should be audited by an approved overseas CPA firm. This study investigates whether the dual audit requirement induces more auditor conservatism. Design/methodology/approach – Based on a sample of 7,046 firm-year observations that issue A-shares from 2001 to 2006, the authors empirically test whether the dual audit requirement induces more auditor conservatism, measured by the level of discretionary accruals. Findings – The authors find the dual audit requirement significantly restricts the use of income-increasing discretionary accruals but not income-decreasing discretionary accruals. Moreover, financial reporting becomes most conservative when two auditors are from two un-affiliated audit firms. Nevertheless, the difference-in-difference analysis fails to show a significant decrease in auditor conservatism after the revocation of the dual audit rule for the treatment group with dual audit before but no dual audit after 2007 comparing to the control group that experience no change in 2007. Originality/value – First, the previous studies examine issues regarding the effects of supervision pressure through experimental setting. The authors extend the literature by examining empirically the impact of perceived peer pressure on auditor conservatism. Second, the findings from China regarding the effect of the dual audit system on auditor conservatism serve as a reference for other emerging markets that have not yet established sound audit systems.
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Kaawaase, Twaha K., Mussa Juma Assad, Ernest G. Kitindi, and Stephen Korutaro Nkundabanyanga. "Audit quality differences amongst audit firms in a developing economy." Journal of Accounting in Emerging Economies 6, no. 3 (August 8, 2016): 269–90. http://dx.doi.org/10.1108/jaee-08-2013-0041.
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Purpose – The purpose of this paper is to report findings of audit quality differences amongst audit firms in a developing country. Specifically, the authors examine the assumption of marked audit quality differences amongst large audit firms (Big 4s) and the small and medium practices (SMPs). Design/methodology/approach – First, the authors develop scales for assessing perceived audit quality in the financial services sector based on qualitative data obtained from 106 audit practitioners, 31 credit analysts and 13 board members. The authors use NVivo© to analyse the 13 transcribed interviews and follow “cross-case analysis” to visualize dimensions and scales of audit quality. Then the authors use measurement scales developed and obtain quantitative data from 183 board members and top executives in the financial services sector and test for perceived audit quality differences amongst audit firms using a Mann-Whitney U test. Findings – The findings suggest that audit quality is a multi-dimensional construct comprising of levels of discretionary accruals; compliance of audited accounts to accounting standards, law and regulations; and audit fees. Based on these measures, the authors find that Big 4 audit firms ensure more compliance with accounting standards, law and other regulatory requirements than SMPs. However, taking all the three audit quality dimensions together reveals no significant differences in audit quality levels between Big 4 and SMPs. Research limitations/implications – In terms of auditor selection and retention, it is important that audit firms are assessed based on their ability to constrain discretionary accruals, to produce audited accounts that comply with requirements of accounting standards, the law and regulations; and to examine the fees they charge in relation to quality of service, than on their size. Also, as the results of this study suggest that Big 4 audit firms might be needed for compliance with accounting standards, law and other regulatory requirements, their audit ties in with the most basic level of auditing requiring probity and legality which, in practice, requires a low level of judgement to be exercised by those performing the audit. It might be useful for Big 4 and other audit firms to embark also on higher level of auditing requiring higher level of judgement. Future research may wish to examine auditing firms’ proclivity to higher level judgment audit. Originality/value – Previous research reveals no consistent way of measuring audit quality and has been inconclusive on the subject of audit quality differential amongst audit firms. The authors create audit quality scales which can be used in assessing perceived audit quality in a developing country context and provide initial evidence of no significant differences between large audit firms and the SMPs regarding audit quality in Uganda.
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Silva, Mariane Perin da, Ademir Antonio Comerlatto Junior, Sheila Andreoli Balen, and Maria Cecília Bevilacqua. "O uso de um software na (re)habilitação de crianças com deficiência auditiva." Jornal da Sociedade Brasileira de Fonoaudiologia 24, no. 1 (2012): 34–41. http://dx.doi.org/10.1590/s2179-64912012000100007.
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OBJETIVO: Verificar a aplicabilidade de um software na (re)habilitação de crianças com deficiência auditiva. MÉTODOS: A amostra foi composta por 17 crianças com deficiência auditiva, sendo dez usuárias de Implante Coclear (IC) e sete usuárias de Aparelho de Amplificação Sonora Individual (AASI). Foi utilizado o "Software Auxiliar na Reabilitação de Distúrbios Auditivos (SARDA)". Aplicou-se o protocolo de treinamento durante 30 minutos, duas vezes por semana, pelo tempo necessário para a finalização das estratégias que compõe software. Para mensurar a aplicabilidade do software no treinamento da habilidade de percepção da fala no silêncio e no ruído, foram realizadas avaliações com o Hearing in Noise Test (HINT) pré e pós o treinamento auditivo. Os dados foram analisados estatisticamente. RESULTADOS: O grupo de usuários de IC necessitou em média 12,2 dias para finalizar as estratégias e o grupo de usuários de AASI em média 10,14 dias. Os dois grupos apresentaram diferença entre as avaliações pré e pós no silêncio e no ruído. As crianças mais novas apresentaram maior dificuldade durante a execução das estratégias, porém não houve correlação entre a idade e o desempenho. Não houve influência do tipo do dispositivo eletrônico durante o treinamento. As crianças apresentaram maior dificuldade na estratégia que envolvia estímulos não verbais e na estratégia com estímulos verbais que treina a habilidade de atenção sustentada. A atenção e a motivação da criança durante a estimulação foram fundamentais para o bom rendimento do treinamento auditivo. CONCLUSÃO: O treinamento auditivo com o SARDA foi eficaz, pois propiciou melhora na habilidade de percepção da fala, no silêncio e no ruído, das crianças com deficiência auditiva.
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Johnson, Eric N., John R. Kuhn, Barbara A. Apostolou, and John M. Hassell. "Auditor Perceptions of Client Narcissism as a Fraud Attitude Risk Factor." AUDITING: A Journal of Practice & Theory 32, no. 1 (October 1, 2012): 203–19. http://dx.doi.org/10.2308/ajpt-50329.
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SUMMARY Auditing standards prescribe that the auditor should consider client management's attitude toward fraud when making fraud risk assessments. However, little guidance is provided in the auditing standards or the existing fraud literature on observable indicators of fraud attitude. We test whether observable indicators of narcissism, a personality trait linked to unethical and fraudulent behavior, is viewed by auditors as an indicator of increased fraud attitude risk. We administered an experiment to 101 practicing auditors from one international public accounting firm who assessed fraud risk based on a scenario in which client manager narcissism (attitude) and fraud motivation were each manipulated at two levels (low and high). Our results show that narcissistic client behavior and fraud motivation are significantly and positively related to auditors' overall fraud risk assessments. Implications of these findings for further research and the auditing profession are discussed. Data Availability: Contact the authors.
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DIANA, DIANA. "FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN NON KEUANGAN." Jurnal Bisnis dan Akuntansi 20, no. 2 (July 6, 2019): 141–48. http://dx.doi.org/10.34208/jba.v20i2.420.
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This study aimed to analyze the factors that influence voluntary auditor switching in Indonesia. The independent variables used in this study are audit opinion, size of public accounting firm, change in management, profitability, financial distress, company growth and institutional ownership, and voluntary auditor switching as the dependent variable. The audited financial statements of non financial companies listed on the Indonesia Stock Exchange for the period 2014 to 2016 are used as secondary data in this study. The selection of samples used purposive sampling method and there are 78 companies and 234 observations meet those criteria for samples. This research is analyzed using logistic regression analysis to test the hypothesis. The result of this research show that independent variables namely audit opinion have influence on Audit Switching.While size of public accouting firm, change in management, financial distress, profitability percentage, institutional ownership, and company growth does not affect voluntary auditor switching.
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Solikhah, Badingatus. "PERTIMBANGAN AUDITOR DALAM MEMBERIKAN OPINI AUDIT GOING CONCERN." EKUITAS (Jurnal Ekonomi dan Keuangan) 20, no. 2 (February 2, 2017): 129. http://dx.doi.org/10.24034/j25485024.y2016.v20.i2.1781.
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Going concern audit opinion will cause a decline in public trust and may even accelerate the company went bankrupt, as in the hypothesis of a self-fulfilling prophecy. This study examines the financial and non-financial faktors that can be obtained comprehensive model that can be considered by the auditor in assessing business continuity auditee. The purpose of this study was to test the effect of financial distress, debt default, prior audit opinion, auditor’s reputation and auditor client tenure to the possibility of receiving going concern audit opinion. The population of this study is a manufacturing company listed in the Indonesia Stock Exchange in the year 2008-2010. The samples of 28 companies were selected based on criteria that the companies are scored negative net profit after tax. Secondary data obtained is processed by using Logistic Regression analysis. The results revealed that the debt default and prior audit opinion affect on going concern audit opinion. As stated in the PSA 30, that debt default be an important indicator before the auditor issued a going concern opinion. The financial distress, auditor reputation and auditor client tenure had no effect on the possibility of receiving going concern audit opinion.
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Nasution, Damai, and Karin Jonnergård. "Do auditor and CFO gender matter to earnings quality? Evidence from Sweden." Gender in Management: An International Journal 32, no. 5 (July 3, 2017): 330–51. http://dx.doi.org/10.1108/gm-06-2016-0125.
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PurposeThis study aims to examine the association between auditor and chief financial officer (CFO) gender and earnings quality, utilising data from Sweden. This study also aims to examine whether interactions between auditor and CFO, which may affect a firm’s earnings quality, are associated with their gender. These aims are inspired by the notion that gender differences will be overruled by the rewards and socialisation into the occupational roles as suggested by the structural approach to gender. Design/methodology/approachThis study uses a multivariate regression model to test its hypotheses. The sample consists of 976 firm-year observations covering the period 2008 to 2013. FindingsThe results show that gender of the auditor and CFO is not associated with earnings quality, and the interactions between auditors and CFOs, which may affect earnings quality, are not associated with their gender. Consequently, the results give tentative support for the structural approach in gender studies in the accounting and auditing field. Research limitations/implicationsThis study indicates that future research in gender studies should consider the structural approach based on the argument of gender similarities. This approach contends that work-related behaviour of women will more resemble men, and this is caused by the socialisation process into the occupational role and the structure where they work (e.g. organisational and professional culture, work conditions, a compensation scheme, national culture, etc.) instead of gender. Originality/valueThis study contributes to the understanding whether gender – auditor and CFO gender – is associated with firms’ earnings quality and standing whether the interactions between auditor and CFO are associated with their gender, something that, to the best of the authors’ knowledge, has not been tested previously. It also re-introduces the structural approach within the gender research in the accounting and auditing field.
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Vieira, Márcia Ribeiro, Regiane Nishihata, Brasília Maria Chiari, and Liliane Desgualdo Pereira. "Percepção de limitações de atividades comunicativas, resolução temporal e figura-fundo em perda auditiva unilateral." Revista da Sociedade Brasileira de Fonoaudiologia 16, no. 4 (December 2011): 445–53. http://dx.doi.org/10.1590/s1516-80342011000400014.
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OBJETIVO: Avaliar os comportamentos auditivos de figura-fundo e resolução temporal, e a auto-percepção das limitações de atividades comunicativas de crianças e adolescentes portadores de perda auditiva unilateral. MÉTODOS: Participaram do estudo 38 indivíduos, com idades entre 8 e 19 anos, divididos em: grupo estudo (portadores de perda auditiva unilateral) e grupo controle (ouvintes normais), cada um formado por 19 indivíduos, pareados conforme gênero, idade e escolaridade. Todos foram submetidos à anamnese, avaliação audiológica e aos procedimentos do estudo: questionário de auto-avaliação das limitações de atividades comunicativas, testes de processamento auditivo Gaps-in-Noise e Pediatric Speech Intelligibility Test. A análise estatística foi realizada por meio de testes não paramétricos. RESULTADOS: No grupo estudo, a perda auditiva unilateral na maioria dos participantes foi de grau profundo, com início na fase pré-escolar, com etiologias desconhecidas ou identificadas como meningite, traumas, caxumba e sarampo. A maioria dos indivíduos apresentou queixa de dificuldades de aprendizagem e mostrou limitações de atividades comunicativas de grau moderado predominantemente, e principalmente em situações ruidosas. No grupo estudo foram observadas as piores respostas tanto para os limiares de detecção de gap como no teste Pediatric Speech Intelligibility Test obtidas na orelha normal. Não houve correlação significativa entre os limiares de detecção de gap na orelha normal e o lado da orelha com perda auditiva. CONCLUSÃO: Indivíduos com perda auditiva unilateral apresentam limitações de atividades comunicativas, principalmente em ambientes ruidosos associadas a piores habilidades auditivas de resolução temporal e de figura-fundo.
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Jubarah, Sufyan Salameh. "External Auditor Role in Auditing the Extent of Jordanian Industrial Public Shareholding Companies Compliance in Disclosing about Sustainability Reports Dimensions." International Journal of Economics and Finance 10, no. 6 (May 30, 2018): 193. http://dx.doi.org/10.5539/ijef.v10n6p193.
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This study aimed to determine the role of the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the dimensions of the sustainability reports. To achieve this study goal, the researcher used the t-test for binary comparisons in hypothesis testing. This study population consisted audit offices operate in Jordan, which amount is 82 registered and practicing offices in which 400 registered and practicing auditors work. The study sample was selected randomly from the external auditors in these offices and it consisted of 200 respondents. The study reached to there is a role for the external auditor in auditing the extent of compliance of Jordanian industrial public shareholding companies in disclosing the environmental, economic, and social dimensions. However, the level of this role in disclosing of social dimension was high. The study recommended that the external auditors should verify that companies are committed to publish information about extent of including of the environment in their vision or mission or objectives. The study also recommends confirmation of the auditor's obligation to ensure commitment of the companies in stating the environmental effects when taking investment decisions.
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Sulhani, Sulhani, and Hangga Darisman. "The comparative analysis of discretionary accruals viewed from the styles of audit and IFRS adoption." Journal of Economics, Business & Accountancy Ventura 18, no. 3 (December 30, 2015): 439. http://dx.doi.org/10.14414/jebav.v18i3.513.
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Discretionary accruals in auditing have been the essential factor. Therefore, an analysis of this factor viewed from different styles of audit and IFRS adoption can be more interesting to study. This study discusses financial statement comparabil-ity in terms of audit style and IFRS adoption. It took the sample consisting of 43 manufacturing companies listed in Indonesia Stock Exchange; all have published their financial statements for the period of 2010-2013. The data were analyzed by using Kruskal-Wallis test and Wilcoxon test. The results showed that financial statement with the same accounting standards and audited by the same big 4 auditors, subject to the same audit style, are more likely to have comparable dis-cretionary accruals than financial statement audited by different Big 4 firms with different styles. By comparable, it means that different financial statements in the same industry and the same accounting standard will have more similar discre-tionary accruals.
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Wurangian, Hanny, and Muslich Anshori. "PENGARUH FAKTOR INTERNAL DAN FAKTOR EKSTERNAL TERHADAP INDEPENDENSI AUDITOR (Studi pada Kantor Akuntan Publik di Surabaya)." EKUITAS (Jurnal Ekonomi dan Keuangan) 10, no. 1 (February 2, 2017): 1. http://dx.doi.org/10.24034/j25485024.y2006.v10.i1.2146.
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Public accountant role and it position is creticized by society, especially for some cases involved large company and big certified public accountant, such happened in United States few years ago. In Indonesia, there are some cases which still cause pro and contra in public. In those cases, public accountant professionalism is questioned. As we know, the most important aspect, which public accountant must maintain is trust from society as their user.In this research, we analyzed auditor independency aspect and some factors, such as: quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation at certified public accountant in Surabaya. Population in this research is auditors and partners who signing audited financial statement (audit report) that work at certified public accountant office in Surabaya. In Surabaya, there are 54 CPA Offices or 77 auditors and partners. All of those 77 auditors and partners acted as respondent and analysis units in this research. Thus, the data collection was done by census.Multiple Regression Model was used to test hypthesis which said that quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation, both collectively and partially, affected to auditor independency at CPA Office in Surabaya.This research show that quality of auditor, auditor financial wealth, auditor-clients relationship, client size measure, audit duration, audit relation duration, and adherence to existing rule and regulation, collectively, affect to auditor independency at CPA Office in Surabaya. And only 3 or 7 tested variables, which is quality of auditor, auditor-clients relationship, and audit duration, partially, affect to auditor independency, which the most affected variable is auditor-clients relationship.
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Дымова, И., and I. Dymova. "The Use of Internal Auditors Work in Accordance with the Requirements of the ISA." Auditor 5, no. 1 (January 31, 2019): 20–24. http://dx.doi.org/10.12737/article_5c419709c7ca72.90135602.
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The article presents the analysis of possible variants of application of the external auditors the results of the activities of the internal audit service from the perspective of the recommendations of the international standards on auditing. The issues of practice of Russian auditors to determine the degree of participation of internal auditors in their work are touched upon. The author's version of the test to assess the quality and objectivity of the internal audit service of the audited entity by external auditors is proposed.
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Mardan, Firas N. "The Fair Value Measurement Challenges Faced by the External Auditor: Kurdistan Region -Iraq." Cihan University-Erbil Journal of Humanities and Social Sciences 5, no. 1 (June 30, 2021): 93–100. http://dx.doi.org/10.24086/cuejhss.v5n1y2021.pp93-100.
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This study aimed to identify the most important challenges facing auditors when measuring fair value FVMs from three axes, namely identifying which challenges are most influencing auditors to direct attention towards them, and revealing the extent to which the inherent auditing risks are affected by fair value evaluation estimates. The third axis of this study raises discussions about the reliability of audit evidence relating to fair value and assures that disclosed and recognized fair values are guiding values. The field study was applied to a sample of external auditors in the West Bank, where the researcher used the descriptive analytical approach in the field side and used the inductive approach to test the study hypotheses. The study found a set of results; the most important challenge facing the auditor in auditing fair value estimates is the lack of access to recent amendments to the international auditing standards for fair value accounting estimates. The study results also confirmed the impact of auditing risks with fair value estimates and measuring them at higher rates in many cases, including (the absence of active markets, the presence of significant misstatements, and the difference in the basis for measuring fair value).
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Johnson, Lynn, and Terrence B. O'Keefe. "The effect of tenure on auditor realization rates." Managerial Auditing Journal 30, no. 3 (March 2, 2015): 206–25. http://dx.doi.org/10.1108/maj-06-2014-1046.
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Purpose – The purpose of this study is to test whether the realization rate on audit engagements increases with auditor tenure in competitive markets, suggesting the presence of initial audit lowballing. Design/methodology/approach – Using regression analysis, we test this hypothesis with fee- and cost-related data from a sample of local governments audited by a single audit firm. Based on representations of the firm, we classify the audit market for the 127 cities, counties and school districts in our sample as competitive and the audit market for the 93 special district audits as non-competitive. Findings – As hypothesized, we find that in the competitive market, the realization rate on audit engagements increases with auditor tenure but does not do so in the non-competitive audit market. Research limitations/implications – We cannot identify the specific engagements which were subject to a competitive bidding process, so we rely on the auditor’s representation of competitiveness by entity type. Originality/value – To our knowledge, the central prediction of audit pricing models that the auditor’s realization rate increases with auditor tenure has not been tested in real audit markets because proprietary cost data are rarely available. Testing this prediction is the primary contribution of this paper.
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Gardiner, Fergus William. "Audit and feedback to reduce inappropriate Full Blood Count pathology testing." Journal of Hospital Administration 5, no. 2 (December 22, 2015): 42. http://dx.doi.org/10.5430/jha.v5n2p42.
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Objective: This study was designed to reduce inappropriate Full Blood Count (FBC) pathology testing on specific hospital wards. It was hoped that by auditing requested Full Blood Counts, the researcher would be able to determine and benchmark appropriateness before conducting feedback interventions to promote appropriate pathology test ordering.Methods: To reduce inappropriate Full Blood Count pathology test ordering, the researcher audited patient notes and pathology test request forms in June 2015 before conducting audit and feedback interventions in July, August, and September 2015 on the hospital ward areas. The feedback intervention consisted of auditing patient notes, pathology request forms, and the local pathology clinical integration systems to determine Full Blood Count appropriateness. This data was then communicated to the attending doctor and requesting doctor during feedback sessions. To conceptualize appropriate pathology test ordering, the researchers highlighted the “Framework for analysis of test ordering” during scheduled feedback sessions. It was hypothesized that audit and feedback would decrease the amount of inappropriate Full Blood Counts ordered.Results: After receiving the audit and feedback intervention, clinicians were more likely not to order inappropriate Full Blood Counts (64.60% vs. 23.40%), specifically providing adequate clinical reasoning for the test, t(4.6706) = 0.0429, p = .05.Conclusions: This study found that audit and feedback sessions significantly improved appropriate pathology test ordering and the clinical reasoning associated with Full Blood Counts.
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Chen, Chu, Giorgio Gotti, Don Herrmann, and Kathryn Schumann. "Earnings Quality of Foreign versus U.S. Reverse Mergers: Geographical Location or Firm-Level Incentives?" Journal of International Accounting Research 15, no. 1 (May 1, 2015): 49–66. http://dx.doi.org/10.2308/jiar-51160.
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ABSTRACT We test whether geographical location, audit quality, and equity offering play a role in the earnings quality of reverse merger (RM) firms. We provide evidence that, contrary to the popular focus on foreign reverse mergers by the business press, earnings management is equally likely in both U.S. and foreign RM companies. We find that firm characteristics are more indicative of the likelihood to manage earnings than geographical location. The presence of a Big 4 auditor for RM firms is associated with higher earnings quality and a survival rate almost twice as high in comparison to RM firms audited by a non-Big 4 auditor. Moreover, we find that while earnings management is a common practice at all RM firms, it is especially pervasive for RM firms that are issuing new equity after the reverse merger.
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., Triandi, and Rizki Hadiyanti. "The Influence of Profitability, Solvency, Auditor’s Opinion and Reputation to Audit Delay (The Empirial Study of Manufacturing Companies Listed on Indonesia Stock Exchange 2012-2013)." Jurnal Ilmiah Akuntansi Kesatuan 5, no. 2 (July 27, 2018): 114–28. http://dx.doi.org/10.37641/jiakes.v5i2.83.
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The presentation of financial statements of a go public company towards its concerned parties requires a punctual publishing of financial statements. Punctuality reflects the qualitative characteristics of financial statements reporting according to the accounting principal that is generally used in Indonesia. Such qualitative characteristic is relevant, meaning that the information contained in the financial statements must be able to influence the decision makers, so the reports must be delivered punctually. Relevant has the close connection to timeliness of reporting. Timeliness also related to the time difference between date of financial statements and date of auditor’s report, which indicates the length of time of auditing settlements, or called as audit delay as the dependent variable. This study aims to measure empirically the factors affecting audit delay of the listed manufacturing companies on Indonesia Stock Exchange. They are profitability, solvency, auditor’s opinion and reputation as the independent variables. The samples of this research consist of 147 manufacturing companies in Indonesia Stock Exchange during 2012-2013 and selected by purposive sampling. The data used is secondary data; which are audited financial statements of 147 samples. The data analysis used methods to prove the hypothesis are descriptive statistics, classic assumptions test, multiple regression models, and the determinant coefficient.
The study finds that three out of four independent variables influence insignificantly to audit delay; they are profitability, solvency and auditor’s opinion. Only auditor reputation influences audit delay significantly. The simultaneous testing concluded that all independent variables influence the dependent variable significantly.
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Butar-Butar, Sansaloni, and Stefani Lily Indarto Lily Indarto. "Does Auditor Industry Expertise Improve Audit Quality In Complex Business Environments?" Jurnal Akuntansi dan Keuangan 20, no. 1 (June 28, 2018): 1. http://dx.doi.org/10.9744/jak.20.1.1-12.
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This study examines the role of specialist auditors in enhancing the quality of financial statements by taking into account industry complexity. The test of hypotheses are conducted in two steps. The first step is to provide evidence that earnings quality, measured by earnings persistent, of firms operating in the complex and non-complex industry are different. The second step is to compare the absolute abnormal accruals of companies engaged in the complex industry with those from non-complex industry audited by non-specialist and specialists auditors. Results show: 1) earnings persistence of firms in complex industries are lower than those in non-complex industries. 2) absolute abnormal accruals of firms operating in complex industries are higher than those in non-complex industries regardless industry specialization. Overall, the results suggest that auditor industry expertise does not play a significant role in improving the quality of audited earnings in complex business environment.
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Gontara, Hela, and Hichem Khlif. "Tax avoidance and audit report lag in South Africa: the moderating effect of auditor type." Journal of Financial Crime 28, no. 3 (January 25, 2021): 732–40. http://dx.doi.org/10.1108/jfc-09-2020-0197.
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Purpose The purpose of this paper is to examine the association between audit report lag (ARL) and tax avoidance and test whether external auditor type affects this relationship. Design/methodology/approach ARL is measured as the number of days from fiscal year-end to the date of the auditor’s report, while tax avoidance is measured using effective tax rate. Findings Using a sample of 45 South African companies over the period of 2010–2013, the authors document that ARL is positively associated with tax avoidance and this relationship remains positive when the company is audited by a Big-4 audit firm and not significant when the company is audited by a non-Big-4. Originality/value The authors’ findings have important implications for auditors aiming to reduce audit risk as they may consider the impact of tax avoidance and pay more attention to companies with a high degree of tax avoidance.
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Rama, Radian Sri, Sutrisno T, Erwin Saraswati, and Aulia Fuad Rahman. "Debiasing halo effect: auditor reputation and the role of auditing learning on financial statements user trust." International research journal of management, IT and social sciences 7, no. 6 (October 9, 2020): 33–41. http://dx.doi.org/10.21744/irjmis.v7n6.1006.
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The purpose of this study was to examine the effect of auditor reputation (big four and non-big four) and auditing learning (with audit learning and without audit learning) on the trust of users of financial statements. Testing the influence of the auditor's reputation and learning will show a halo effect on users of financial statements. The research method used was an experiment. Participants were 102 students. Data analysis was performed with the two-way Anova test. The results showed a halo effect so that the auditor's reputation and audit learning affected the users of financial statements.
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Abdulah Sayed, Thaker. "The Effectiveness of Accounting Information Systems in Reducing the Risks of Electronic Auditing: Applied Study on Irbid’s Electricity Company of Jordan." International Journal of Business and Management 14, no. 4 (March 18, 2019): 205. http://dx.doi.org/10.5539/ijbm.v14n4p205.
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Accounting information systems and their outputs are efficient management tools that are based on information in decision making. The external auditor is keen to ensure that the company has sophisticated and modern accounting information systems capable of meeting its auditing needs. This study aimed at identifying the effectiveness of accounting information systems (Relevance, Reliability and Information security) to reduce the risk of electronic auditing (inherent, control, detection) in Irbid Electricity Company. In order to achieve the objectives of the study, a questionnaire was designed and distributed to the sample of the study which consisted of (152) employees who were financial managers, account managers, internal auditors and employees working in the company's information technology departments. The number of questionnaires retrieved and statistical analysis was (136). To analyze data and test hypotheses, the statistical program (SPSS) was used. The study found that there is a significant effect on the effectiveness of accounting information systems on the risks of electronic auditing in Irbid Electricity Company. The study recommended that more researches should be accomplished on achieving efficiency, efficiency in the procedures of accounting control, and asset protection programs to reduce the risk of control.
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Brown, J. Owen, Jonathan H. Grenier, Jonathan S. Pyzoha, and Andrew Reffett. "The Effects of Specialist Type and Estimate Aggressiveness on Jurors' Judgments of Auditor Negligence." AUDITING: A Journal of Practice & Theory 38, no. 3 (November 1, 2018): 47–69. http://dx.doi.org/10.2308/ajpt-52333.
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SUMMARY We examine the effects of two critical factors auditors consider when auditing complex estimates, the decision to use a specialist and the relative aggressiveness of management's estimate, on jurors' auditor negligence assessments. Experiment 1 finds jurors view auditors' acceptance of a more aggressive estimate as more justifiable, and are thus less likely to find them negligent, when auditors consult with either internal or external specialists. However, these litigation benefits do not extend to audits of less aggressive estimates. Experiment 2 finds jurors are less likely to find auditors negligent when auditors use an external versus an internal specialist, due to greater perceptions of external specialist independence. We also find auditors accrue similar litigation benefits when an external specialist reviews the internal specialists' work. We conclude that utilizing external specialists, either to directly test complex estimates or to review internal specialists' work, limits auditors' litigation exposure when auditing relatively aggressive estimates. JEL Classifications: M40; M41; M42. Data Availability: Available upon request from the authors.
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Pietroń-Pyszczek, Agata, and Szymon T. Dziuba. "Role of HR Specialists from the Standpoint of Quality Audits." Kwartalnik Ekonomistów i Menedżerów 52, no. 2 (April 24, 2019): 33–43. http://dx.doi.org/10.5604/01.3001.0013.2344.
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One of the important barriers to the functioning of quality management systems (QMS) is misunderstandings (conflicts) between auditors and staff. It can be assumed that these phenomena are caused by the fact that employees equate audit with inspections, which is almost always accompanied by emotions that make an objective approach to the legitimacy of the „test” more difficult. The question arises to what extent this perception results from the auditor’s behaviors. Against this background, an attempt was made to indicate the extent to which the relations between the auditor and the audited employees can be shaped by a HR specialist. Referring to the literature on the subject and authors’ own experience in empirical research conducted in companies where the QMS systems were implemented based on the ISO 9000 series of standards, the study aims to characterize the tasks which HR specialists should perform in order to prevent conflicts between the internal auditor and the staff.