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Littérature scientifique sur le sujet « Audit Report Quality »

Auteur : Grafiati
Publié le 7 juin 2025
Mis à jour le 2 août 2025

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Articles de revues sur le sujet "Audit Report Quality"

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Wang, Yanyan, Lisheng Yu, and Yuping Zhao. "The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 81–111. http://dx.doi.org/10.2308/ajpt-50954.

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SUMMARY We study whether audit-partner quality influences the probability of annual report misstatements (measured by restatements) and whether various levels of quality control attenuate such influences. We measure audit-partner quality with audit failure rate (i.e., the total number of audit failures associated with an audit partner divided by the total number of audit reports signed by the same partner). We report the following key findings. First, an audit partner's past audit failure rate is positively associated with the probability that the current year annual report that he/she audits
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Hayatun Ruwaidha and Trinandari Prasetya Nugrahanti. "Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag." Jurnal Akuntan Publik 2, no. 2 (2024): 26–52. https://doi.org/10.59581/jap-widyakarya.v2i2.3494.

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Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 inter
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Li, Hong, David Hay, and David Lau. "Assessing the impact of the new auditor’s report." Pacific Accounting Review 31, no. 1 (2019): 110–32. http://dx.doi.org/10.1108/par-02-2018-0011.

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Purpose Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit fees in the New Zealand context. Design/methodology/approach The authors examined audit quality measured by absolute abnormal accruals and audit fees for New Zealand listed companies. Findings The evidence suggests the enhanced audit reports were followed by an improvement in audit quality as proxied by a re
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Chui, Lawrence, Oksana Kim, and Byron J. Pike. "The Effect of Audit Duality on Audit Quality." Journal of International Accounting Research 19, no. 2 (2020): 65–89. http://dx.doi.org/10.2308/jiar-19-523.

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ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS). We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify the audit opinions for both the RAS and IFRS
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Eutsler, Jared, D. Kip Holderness, and Megan M. Jones. "Hiring Auditors with a Part II Quality Control Report: An Opportunity for Increased Earnings Management or Lower Audit Fees?" Journal of Forensic Accounting Research 5, no. 1 (2020): 73–93. http://dx.doi.org/10.2308/jfar-19-020.

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ABSTRACT The Public Company Accounting Oversight Board's (PCAOB) Part II inspection reports, which disclose systemic quality control issues that auditors fail to remediate, signal poor audit quality for triennially inspected audit firms. Auditors that receive a Part II inspection report typically experience a decrease in clients, which demonstrates a general demand for audit quality. However, some companies hire auditors that receive Part II inspection reports. We examine potential reasons for hiring these audit firms. We find that relative to companies that switch to auditors without Part II
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Eutsler, Jared, D. Kip Holderness, and Megan M. Jones. "Hiring Auditors with a Part II Quality Control Report: An Opportunity for Increased Earnings Management or Lower Audit Fees?" Journal of Forensic Accounting Research 5, no. 1 (2020): 73–93. http://dx.doi.org/10.2308/jfar-19-020.

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ABSTRACT The Public Company Accounting Oversight Board's (PCAOB) Part II inspection reports, which disclose systemic quality control issues that auditors fail to remediate, signal poor audit quality for triennially inspected audit firms. Auditors that receive a Part II inspection report typically experience a decrease in clients, which demonstrates a general demand for audit quality. However, some companies hire auditors that receive Part II inspection reports. We examine potential reasons for hiring these audit firms. We find that relative to companies that switch to auditors without Part II
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Neyza, Gisella Chantika, and Endah Susilowati. "Kualitas Audit Memediasi Audit Tenure dan Auditor Switching Terhadap Audit Report Lag." Jambura Economic Education Journal 6, no. 2 (2024): 350–66. http://dx.doi.org/10.37479/jeej.v6i2.24728.

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The purpose of the research is to find out how audit quality mediates audit tenure and auditor switching on audit report lag. This study uses a quantitative approach. The population of this study is property real estate companies that have been registered on the IDX in 2018-2022. Determination of the sample using the purposive sampling method. SEM-PLS with SmartPLS 3.0 software becomes a data analysis tool. Data collection techniques through literature review in the form of references from books, journals and previous research as well as through documentation in the form of annual reports. The
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Furqan, Andi Chairil, Ratna Wardhani, Dwi Martani, and Dyah Setyaningrum. "The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia." International Journal of Public Sector Management 33, no. 5 (2020): 535–59. http://dx.doi.org/10.1108/ijpsm-06-2019-0173.

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PurposeThis study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.Design/methodology/approachThis study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting
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Saputra, Dede Yudha, Zaitul Zaitul, Meihendri Mahendri, Resti Yulistia Muslim, and Desi Ilona. "KAJIAN AUDIT REPORT LAG DARI PERSPEKTIF TATA KELOLA KORPORASI: EKSPLORASI PERAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI." JURNAL LENTERA AKUNTANSI 9, no. 1 (2024): 1. http://dx.doi.org/10.34127/jrakt.v9i1.959.

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Audit report lag is an important aspect of accounting quality. However, there is a lack of previous studies investigating why companies have auditors sign financial reports late; others need less time to do so. This study determines the factors affecting the audit report lag from a corporate governance perspective during COVID-19. In addition, the role of audit quality as a moderating variable between corporate governance and audit report lag is also rare. Ninety-seven publicly listed companies participated in this study. The secondary data from 2019 to 2021 were involved. Agency theory is app
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Olusola Esther, IGBEKOYI, OGUNGBADE Oluyinka Isaiah, RAJI Yusuf, and NANA Ovie Scotty. "Forensic Audit Technology and Audit Report Quality of Selected Audit Firms in Nigeria." International Journal of Economics, Business and Management Research 07, no. 04 (2023): 45–64. http://dx.doi.org/10.51505/ijebmr.2023.7404.

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The resultant effect of adapting forensic technology with the intention of improving audit approach for the cause of redeeming the public trust in auditors' reports which has been on the decline is the focus of the study. Hence, the influence of data analytics and textual analytics as forensic audit technology on the audit report quality of selected audit firms in Nigeria was examined. Using a survey research design, a structured five-point Likert scale questionnaire was employed and 106 useful questionnaires were retrieved from the monkey survey on experienced and professional auditors from t
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Thèses sur le sujet "Audit Report Quality"

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LIANG, SOPHIE LI. "SPILLOVER EFFECT OF DISCLOSURE REGULATION: EVIDENCE FROM AUDIT REPORT CHANGES IN THE U.K." Diss., Temple University Libraries, 2016. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/399745.

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Business Administration/Accounting<br>Ph.D.<br>I examine the spillover effects of the 2013 revision to the U.K. audit report standard, the International Standard on Auditing (ISA) 700 (UK and Ireland), from firms subject to the regulation (i.e., Premium companies listed on the London Stock Exchange (LSE)), to firms not subject to it (i.e., those listed on the Alternative Investment Market (AIM) of the LSE). The new regulation requires increased disclosures in three areas: audit risks, materiality and the scope of the audit. I hypothesize that application of the new rules to regulated clients w
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Kipp, Peter. "The Effect of Expanded Audit Report Disclosures on Users’ Confidence in the Audit and the Financial Statements." Scholar Commons, 2017. http://scholarcommons.usf.edu/etd/6718.

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I investigate how nonprofessional investors’ confidence in the financial statements and the audit report is influenced by the firm specific details of a critical audit matter (CAM) disclosure in conjunction with the description of the audit procedures engaged to address the CAM in the audit report. Using participants recruited from Amazon Mechanical Turk as a proxy for nonprofessional investors in a 2x2 +1 (control) between-participants experiment manipulating CAM disclosure detail (Detailed/Generic) and the description of the audit procedures engaged to address the CAM (Detail/Generic) I find
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Chrityakierne, Kamolmett. "Properties of Key Audit Matters: Determinants and Impacts on the Capital Market." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29913.

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Key Audit Matters (KAM) disclosures are one of the most notable regulatory changes introduced into auditors’ reports worldwide. The KAM are intended to provide informational value by making audits more transparent to financial statement users. This thesis investigates (i) the determinants of KAM properties, including volume, composition, specificity, readability, and uncertain tone, and (ii) the impacts of the nature and properties of KAM by applying textual analyses to the KAM disclosures of UK companies during the 2013 – 2017 period. This thesis finds that the expertise and experience of KA
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Maharaj, Prajay. "The effect of the composition of the audit committee of a company on the quality of the annual report." Diss., University of Pretoria, 2015. http://hdl.handle.net/2263/52435.

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The audit committee of an organisation plays a critical role in the quality of the annual report, the risk management process and governance within an organisation. The annual report of an organisation is used by numerous stakeholders including investors to make investment decisions. The composition of the audit committee with respect to the type of expertise and experience represented on the committee as well as individual characteristics of the audit committee members influences the effectiveness of the audit committee and hence the quality of the annual report and the risk management
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Luccas, Rudah Giasson. "Desvendando a opinião da auditoria independente: o resultado da auditoria." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-08092015-153116/.

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A presente pesquisa objetiva analisar as teorias acerca do processo de auditoria e sua relação com a opinião expressa no relatório de auditoria. A associação estudada se diferencia de outros estudos no arcabouço teórico de auditoria, tanto no cenário nacional, quanto no cenário internacional, ao detectar a opinião esperada frente à qualidade da contabilidade da empresa e à qualidade vinculada à firma de auditoria, em métricas ex ante ao relatório da auditoria. O arcabouço teórico, base para esta pesquisa, é a teoria dos custos contratuais. O estudo detectou e explorou nos principais periódicos
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Fransson, Oliver, and Simon Sleman. "The absolution of non-audit services – unravelling a nexus of research : A quantitative study of non-audit services’ impact on financial reporting quality among private firms in Sweden." Thesis, Internationella Handelshögskolan, Jönköping University, IHH, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-48577.

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Non-audit services provided by audit firms have been a popular scientific topic within the fields of audit and accounting research over the past decades. Numerous researchers have attempted to provide a theoretical contribution by examining different ways of measuring the concepts of audit quality and financial reporting quality. The resulting consequences are mixed results and a lack of consensus among researchers from both research fields. The two, in other situations, rather distinctive research fields of audit quality and financial reporting quality, have, in several cases, been confounded
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Lekander, Sofia, and Cecilia Jägerhed. "Påverkar revision och inlämningstidpunkt årsredovisningars redovisningskvalitet? : En kvantitativ studie om revisionens och inlämningstidspunktens samband med redovisningskvalitet i små aktiebolag." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-138777.

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Bakgrund: Frivillig revision är ett relativt nytt fenomen i Sverige. Efter avskaffandet av revisionsplikten 2010 har flera myndigheter så som Bolagsverket och Ekobrottsmyndigheten, slagit larm om försämrad kvalitet i årsredovisningar och att antalet försenade årsredovisningar ökat. På grund av detta anses relationen mellan revision, inlämningstidpunkt och redovisningskvalitet i Sverige vara värd att studera. Syfte: Denna uppsats syftar till att förklara revisionens och inlämningstidpunktens samband med redovisningskvalitet i små svenska aktiebolag. Metod: Studien utgår från ett deduktivt och e
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Dahlen, Pierre, and Patrijote Leka. "Revisionspaketets införande : Hur påverkas revisionskvaliteten?" Thesis, Högskolan i Halmstad, Akademin för ekonomi, teknik och naturvetenskap, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-34390.

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Syftet med uppsatsen är att beskriva samt öka förståelsen för hur de tre delarna i Revisionspaketet; begränsade konsulttjänster, obligatorisk byrårotation och den nya revisionsberättelsen, kan påverka revisionskvaliteten i svensk kontext. För att uppnå vårt syfte har ett kvalitativt tillvägagångssätt använts, där intervjuer genomförts med en professor inom revision, sex auktoriserade revisorer och FAR:s generalsekreterare. Genom att analysera det empiriska underlaget med stöd från tidigare forskning har vi kommit fram till hur de tre delarna i Revisionspaketet kan påverka revisionskvaliteten i
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Mateus, Cláudio Miguel Soldado. "O modelo de dupla auditoria e a gestão de resultados : uma singularidade portuguesa." Master's thesis, Instituto Superior de Economia e Gestão, 2012. http://hdl.handle.net/10400.5/5112.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Depois dos escândalos financeiros ocorridos no princípio do século XXI tanto nos EUA como na Europa, percebeu-se que era necessário encontrar soluções para restaurar a confiança no trabalho dos auditores e no relato financeiro. Uma das soluções encontradas passava pela implementação de auditorias conjuntas. Em Portugal, algumas sociedades cotadas adoptaram um modelo semelhante a este, o qual designámos de Modelo de Dupla Auditoria. Assim, o objectivo deste estudo é estudar a hipótese de que o modelo de Governação utilizado por a
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Morton, Anja Marketta. "Audit service quality : an empirical investigation." Phd thesis, Faculty of Economics, 1998. http://hdl.handle.net/2123/5305.

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Livres sur le sujet "Audit Report Quality"

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Higher Education Quality Council. Division of Quality Audit. Quality audit report. Higher Education Quality Council., 1993.

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Directorate, Quality Assurance Agency for Higher Education Institutional Review. Cardiff University: Quality audit report. Quality Assurance Agency for Higher Education, 2000.

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Directorate, Quality Assurance Agency for Higher Education Institutional Review. Cranfield University: Quality audit report. Quality Assurance Agency for Higher Education, 2001.

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Group, Higher Education Quality Council Quality Assurance. RCN Institute: Quality audit report. Higher Education Quality Council, 1997.

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Group, Higher Education Quality Council Quality Assurance. Westminster College: Quality audit report. Higher Education Quality Council, 1994.

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Audit, Higher Education Quality Council Division of Quality. City University: Quality audit report. Higher Education Quality Council, 1993.

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Quality Assurance Agency for Higher Education. Institutional Review Directorate. Southampton Institute: Quality audit report. Quality Assurance Agency for Higher Education, 2000.

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Higher Education Quality Council. Division of Quality Audit. Keele University: Quality audit report. Higher Education Quality Council, 1993.

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Higher Education Quality Council. Quality Assurance Group. Coventry University: Quality audit report. Higher Education Quality Council, 1995.

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Higher Education Quality Council. Quality Assurance Group. Middlesex University: Quality audit report. Higher Education Quality Council, Quality Assurance Group, 1995.

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Chapitres de livres sur le sujet "Audit Report Quality"

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Asbury, Stephen. "Write the Audit Report and Follow Up." In Health and Safety, Environment and Quality Audits, 4th ed. CRC Press, 2023. http://dx.doi.org/10.1201/9781003364849-11.

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Al-Ramahi, Nidal Mahmoud, Zaid Semreen, Tareq Hmmad Almbydeen, Riham Alkabbji, Ala’ Alrazim, and Qadri Aljabri. "The Impact of Digital Audit Application on the Quality of the Auditor’s Report." In Artificial Intelligence (AI) and Finance. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-39158-3_22.

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Amofa-Sarpong, K., K. Tornyeva, and S. N. Dorhetso. "How Audit Reports Affect Audit Quality? The Moderating Effect of Auditor–client Relationship." In Sustainable Education and Development—Clean Energy. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-65357-5_54.

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Sotiropoulos, Marios, Michalis Skordoulis, Petros Kalantonis, and Aristidis Papagrigoriou. "The Impact of Board Diversity on Firms’ Performance: The Case of Retail Industry in Europe." In Strategic Innovative Marketing and Tourism. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-51038-0_85.

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AbstractThe aim of this paper is to examine the relationship between board diversity and firms’ performance. The board of directors is the highest decision-making body responsible for governing an organization on behalf of its shareholders. It performs key functions like strategy formulation, policy development, monitoring, supervising, providing leadership, and accountability. An optimal board composition is crucial for effective corporate governance and is found to have a significant influence on firms’ performance. At the same time, board diversity is reported to have a significant impact o
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Biscoglio, Isabella, and Eda Marchetti. "Definition of Software Quality Evaluation and Measurement Plans: A Reported Experience Inside the Audio-Visual Preservation Context." In Communications in Computer and Information Science. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-25579-8_4.

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Turner, J. Harvey. "Evaluation of Real-World Efficiency of 177Lu-PSMA Radioligand Therapy of Metastatic Prostate Cancer." In Beyond Becquerel and Biology to Precision Radiomolecular Oncology: Festschrift in Honor of Richard P. Baum. Springer International Publishing, 2024. http://dx.doi.org/10.1007/978-3-031-33533-4_33.

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AbstractThroughout the world, hundreds of patients with advanced metastatic prostate cancer are currently being treated with 177Lu-PSMA radioligands on compassionate usage protocols in accord with published guidelines of the European Association of Nuclear Medicine (EANM). However, 7 years after the introduction of 68Ga/177Lu-PSMA theranostic management of metastatic castration-resistant prostate cancer (mCRPC), it remained unapproved by any national regulatory authority, and has yet to achieve oncologist/urologist acceptance into mainstream clinical practice. The reasons for the nonacceptance
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"Phase IV: The Audit Report." In Quality and GMP Auditing. CRC Press, 1997. http://dx.doi.org/10.1201/9781439805770-18.

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"Document/Report Examples." In GLP Quality Audit Manual, Third Edition. Informa Healthcare, 2000. http://dx.doi.org/10.1201/9781420026047.sec3.

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Pardy, Wayne, and Terri Andrews. "Sample HSEQ Audit Report Template." In Health, Safety, Environmental, and Quality Auditing. Bernan Press, 2025. https://doi.org/10.5771/9798892050470-391.

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"SCAR Software Configuration Audit Report." In Software Quality Assurance SOPs for Healthcare Manufacturers, Second Edition. CRC Press, 2002. http://dx.doi.org/10.1201/b14411-35.

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Actes de conférences sur le sujet "Audit Report Quality"

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Ishaq, Mohammed Ahmed. "Effects of Board Size, Board Committees Characteristics and Audit Quality on Audit Report Lags." In ISSC 2016 International Conference on Soft Science. Cognitive-crcs, 2016. http://dx.doi.org/10.15405/epsbs.2016.08.114.

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Yiannoulis, Yiannis, and Dimitrios I. Vortelinos. "The importance of quality in the relation between external auditing and governance: The case of Greece." In Corporate governance: Participants, mechanisms and performance. Virtus Interpress, 2024. http://dx.doi.org/10.22495/cgpmpp5.

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The purpose of this study is to examine whether a model based on financial ratios and non-financial variables can predict auditors’ opinions (qualified or not) using a sample of 90 companies listed in the Athens Exchange for the period between 2018 and 2022. Our results showed that there exists high explanatory power between financial ratios and auditor quality (type of audit firm) and qualifications in auditors’ reports. External audit denotes the uniqueness of external governance mechanisms that guarantee the quality of reported financial information. For that reason, an auditor’s report is
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Tatiana, Gribincea. "Considerations on the scope of ISA 700 and implications on audit engagement quality." In International student scientific conference "Challenges of accounting for young researchers", 8th Edition. Academy of Economic Studies of Moldova, 2024. https://doi.org/10.53486/issc2024.25.

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Global financial crises, corporate failures and scandals have led to the revision of reporting standards, including IAS 700. This revision helped to regain user confidence and increase the value of the audit. It also expanded the auditor's report, which includes disclosures about material matters in the company's financial reporting and the audit, as well as increases the usefulness of audit opinions to promote more open communication between auditors and users of financial reporting. Thus, the purpose of this paper is to analyze the specialized literature, to determine the link between the sc
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Reizinger-Ducsai, Anita. "EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS." In NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.

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A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the disserta
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Jovković, Biljana, and Aleksandra Radojević. "PERFORMANCE ANALYSIS AND AUDIT OF BANKS’ FINANCIAL STATEMENTS IN THE REPUBLIC OF SERBIA." In Eighth International Scientific Conference Contemporary Issues in Economics, Business and Management [EBM 2024]. Faculty of Economics, Kragujevac, 2025. https://doi.org/10.46793/ebm24.367j.

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Banks are financial institutions of great importance for maintaining the stability of a national economy. The stable and profitable operations of banks will prevent market disturbances and means that banks are ready to support all other participants through the provision of credit and deposit services. Fraudulent financial reporting and irregularities in financial statements that have occurred in history have shown the special role and importance of audit firms. Presenting the auditor’s opinion in an audit report ensures greater certainty for decision makers who are interested in those audited
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Michael-Shenouda, Christina, Badih Jawad, Craig Zinser, Liping Liu, and Sabah Abro. "Enhanced Production Process to Reduce Warranty." In ASME 2017 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2017. http://dx.doi.org/10.1115/imece2017-70739.

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The present work aims at helping the automotive industry reduce warranty. First of all, an equation was developed to predict the warranty Incident per Thousand Vehicle (IPTV) ahead. A study was done to analyze the key points of quality that are related to Production Part Approval Process (PPAP): Design Failure Mode and Effect Analysis (DFMEA), First Time Quality (FTQ), complexity of the part, and Controlled Shipping (CS) to statically show the warranty reduction among different suppliers. Secondly, an Enhanced Production Process was implemented in March, 2016 in a supplier in Mexico. The Enhan
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Malhotra, P. "ESRA19-0019 Audit report of quality and safety indicators for peripheral nerve blocks: a trial of innovative auditing tool (mobile app) to improve outcome in practice." In Abstracts of the European Society of Regional Anesthesia, September 11–14, 2019. BMJ Publishing Group Ltd, 2019. http://dx.doi.org/10.1136/rapm-2019-esraabs2019.380.

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Malchev, Bojan, Zorica Bozhinovska Lazarevska, Ivan Dionisijev, Todor Tocev, and Atanasko Atanasovski. "TRANSPARENCY REPORTS AND AUDIT MARKET ANALYSIS IN THE REPUBLIC OF NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2022. http://dx.doi.org/10.47063/ebtsf.2022.0005.

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Transparency reports are a communication link between audit firms and the general public about their work, internal policies, and quality control to increase the trust of information users. On the other hand, the need for transparency in audit firms is a factor that aims to substantially improve and maintain the quality of audits at the highest level. This paper is quantitative and qualitative research on the transparency of audit firms in the Republic of North Macedonia and analysis of the financial data contained in them, focusing on the audit firms' revenue. Through a detailed elaboration o
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Kati'e Hashim, Saddam. ""The impact of the regulatory environment and the quality of accounting information in narrowing the quality of expectations, the performance and responsibility of the auditor "." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/4.

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"The acceleration of changes in the global economy has made it necessary for economic units to take into account the regulatory environment and develop it in a manner appropriate to the developments taking place, including the search for systems that meet the achievement of quality information in general and accounting information in particular, in order to take appropriate decisions from management on the one hand, and investors and stakeholders in units On the other hand, to determine their investment decisions or not, which is provided by the auditor through his examination of the financial
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Kati'e Hashim, Saddam. ""The impact of the regulatory environment and the quality of accounting information in narrowing the quality of expectations, the performance and responsibility of the auditor "." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/uhdicearnc/4.

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"The acceleration of changes in the global economy has made it necessary for economic units to take into account the regulatory environment and develop it in a manner appropriate to the developments taking place, including the search for systems that meet the achievement of quality information in general and accounting information in particular, in order to take appropriate decisions from management on the one hand, and investors and stakeholders in units On the other hand, to determine their investment decisions or not, which is provided by the auditor through his examination of the financial
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Rapports d'organisations sur le sujet "Audit Report Quality"

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Russell, Mark, James Galloway, Sumera Qureshi, et al. Incidence and management of inflammatory arthritis in England before and during the COVID-19 pandemic. OpenSAFELY, 2023. http://dx.doi.org/10.53764/rpt.ca5bce7991.

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The National Early Inflammatory Arthritis Audit (NEIAA) is the largest audit of its kind globally, reporting on care delivered across rheumatology services in the NHS in England. Clinical researchers from King’s College London are collaborating with OpenSAFELY to recreate key aspects of NEIAA, and benchmark the quality of care for people with inflammatory arthritis in England. This report will be updated on a regular basis.
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Seravalli, E., L. Van Battum, M. Van Gellekom, et al. NCS Report 28: National Audit of Quality Assurance for Intensity Modulated Radiotherapy and Volumetric Modulated Arc Therapy. NCS, 2018. http://dx.doi.org/10.25030/ncs-028.

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Gildner, M. Department of Energy MHTGR (Modular High Temperature Gas Reactor) Plant Design Control Office quality assurance audit report. Office of Scientific and Technical Information (OSTI), 1990. http://dx.doi.org/10.2172/7126652.

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Berry, Wayne C., M. T. Heacock, Janet Stern, David H. Griffin, and Krista S. Gordon. Audit Oversight: Report on Quality Control Review of KPMG, LLP and Defense Contract Audit Agency Office of Management and Budget Circular No. A-133 Audit Report of Illinois Institute of Technology Research Institute Fiscal Year Ended June 30, 1997. Defense Technical Information Center, 2002. http://dx.doi.org/10.21236/ada400364.

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Davis, Carolyn R., Janet Stern, Laura A. Rainey, Monica M. Harrigan, and Ashley Harris. Audit Oversight: Quality Control Review of PricewaterhouseCoopers, LLP and the Defense Contract Audit Agency Office of Management and Budget Circular A-133 Audit Report of the Institute for Defense Analyses, Fiscal Year Ended September 28, 2001. Defense Technical Information Center, 2004. http://dx.doi.org/10.21236/ada431497.

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ARMY RESEARCH LAB ADELPHI MD. Report on Quality Control Review of Pricewaterhousecoopers LLP and Defense Contract Audit Agency for Office of Management and Budget Circular NO. A-133 Audit Report of Massachusetts Institute of Technology Fiscal Year Ended June 30, 1999. Defense Technical Information Center, 2001. http://dx.doi.org/10.21236/ada385343.

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Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen, and Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.

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This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical
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Barajas, Jesus, Lindsay Braun, Amanda Merck, Bob Dean, Paul Esling, and Heidy Persaud. The State of Practice in Community Impact Assessment. Illinois Center for Transportation, 2022. http://dx.doi.org/10.36501/0197-9191/22-011.

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The objective of this research was to provide recommendations to the Illinois Department of Transportation for updating and revising the “Community Impact Assessment Manual” in accordance with the latest research and practice. The guide incorporated findings from a literature review, a scan of state department of transportation (DOT) community impact assessment (CIA) guidance and manuals, a survey of practitioners from state DOTs involved in CIA, and a series of interviews with those same practitioners to recommend process updates. According to the Federal Highway Administration, community imp
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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than t
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Clement, Timothy, and Brett Vaughan. Evaluation of a mobile learning platform for clinical supervision. University of Melbourne, 2021. http://dx.doi.org/10.46580/124369.

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Context: This report details a formative evaluation of the Clinical Supervision Online (CSO) course, a fee-paying, fully online ‘light touch’ program of study for clinical supervisors offered by the Melbourne Medical School, which was developed in conjunction with the University’s Mobile Learning Unit. The course requires between six to ten hours of self-directed study and is designed for any clinicians who teach. Methods: Evaluation of the course was guided by Rossi, Lipsey and Freeman’s (2004) approach to program evaluation, addressing the need for the course, its design, implementation, imp
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