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Thèses sur le sujet « Quality Auditing »

Auteur : Grafiati

Publié le 7 juin 2025

Mis à jour le 2 août 2025

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1

Line, S. A. "A conceptual model of quality system auditing." Thesis, Cranfield University, 1991. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.333535.

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Li, Chuntao. "Two essays on auditing quality in China's audit market for listed firms." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/HKUTO/record/B39557832.

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Dang, Li Brown Kevin F. "Assessing actual audit quality /." Philadelphia, Pa. : Drexel University, 2004. http://dspace.library.drexel.edu/handle/1860/296.

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Al-Jawad, D. S. "Some aspects of quality assurance, with particular reference to quality auditing." Thesis, University of Essex, 1987. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.376721.

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Bell, Louise. "Developing service quality and auditing in health services." Thesis, University of Kent, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.310272.

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6

Hoffman, Benjamin. "The Market's Perception of the Regulatory Change from Auditing Standard No. 2 to Auditing Standard No. 5." Diss., The University of Arizona, 2012. http://hdl.handle.net/10150/228153.

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I investigate the stock market's reaction to events related to the Public Company Accounting Oversight Board's (PCAOB) development and enactment of Auditing Standard No. 5 (AS 5). The change from Auditing Standard No. 2 (AS 2) to AS 5 was debated in the business press at length. The PCAOB stated that the goal of AS 5 was to reduce the prohibitive costs of the Sarbanes-Oxley Act of 2002 - Section 404 and AS 2 (Krishnan et al. 2008) while maintaining the effectiveness of the internal control audits required by those policies. However, there was concern that internal control audit quality woul

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Dassen, Roger Joseph Marie. "Audit quality an empirical study of the attributes and determinants of audit quality perceptions /." [Maastricht : Maastricht : Rijksuniversiteit Limburg] ; University Library, Maastricht University [Host], 1995. http://arno.unimaas.nl/show.cgi?fid=5780.

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Li, Chuntao, and 李春濤. "Two essays on auditing quality in China's audit market for listed firms." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2007. http://hub.hku.hk/bib/B39557832.

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Kuceja, Andreas. "Quality management system auditing : a critical exploration of practice." Thesis, University of Gloucestershire, 2017. http://eprints.glos.ac.uk/4949/.

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The introduction of standardized quality systems and their development into quality management systems offers the opportunity to evaluate the organizational quality of business entities, regardless of their industry. For professional purchasers it has become common practice to demand evidence of the successful application of a quality management system-a necessary step in the process of pre-qualifying potential suppliers. It has become common practice to have the introduction and operation of a quality management system as a minimum requirement for contract as part of a value chain of potentia

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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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Yu, Dong Michael. "The effect of big four office size on audit quality." Diss., Columbia, Mo. : University of Missouri-Columbia, 2007. http://hdl.handle.net/10355/4827.

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Thesis (Ph. D.)--University of Missouri-Columbia, 2007.<br>The entire dissertation/thesis text is included in the research.pdf file; the official abstract appears in the short.pdf file (which also appears in the research.pdf); a non-technical general description, or public abstract, appears in the public.pdf file. Title from title screen of research.pdf file (viewed on October 15, 2007) Vita. Includes bibliographical references.

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12

Williamson, A. "The application of metrics to the measurement of quality systems." Thesis, Cranfield University, 1995. http://dspace.lib.cranfield.ac.uk/handle/1826/11367.

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Quality system auditing has been a topic of much recent discussion but there has not been a commensurate amount of research on how the audit process can make more effective use of auditor time and improve the quality of their judgements. An approach certification bodies and their clients may adopt is to measure the quality system activities of the client, and use these measurements (or metrics) to improve their understand of the quality system. If these metrics were available to auditors, they could identify the strengths and weaknesses of the quality system and assist in deciding if the clien

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Olarnsakul, Tavinie. "Can Regulation Improve Ethics Within The Auditing Profession?" Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1672.

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This paper will examine the effectiveness of the Sarbanes-Oxley Act of 2002 (SOX) in improving ethics within the external auditing profession. The first chapter explores well-known ethical theories and professional code of conducts related to the auditing profession. The second chapter details the generally accepted auditing standards and changes that have been made throughout the years. The third chapter examines past corporate fraudulent scandals (Waste Management, Lincoln Savings and Loan Association, Enron) and studies the role of auditors in contributing to the collapse of these corporati

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Carrington, Thomas. "Framing audit failure : four studies on audit quality discomforts /." Stockholm : Stockholm University : School of Business, Stockholm University [distributör], 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-7124.

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Bantom, Phumeza Patience. "The use of lean tools to increase productivity and improve efficiency in Port Elizabeth Enforcement Audit." Thesis, Nelson Mandela Metropolitan University, 2011. http://hdl.handle.net/10948/d1008159.

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Lean philosophy is based on the continuous quest to improve the organisation‟s processes by creating a culture and operating principles which eliminate all non value adding activities within organisation„s processes. Manufacturing firms consider the adoption of the Lean tools as basic requirements for achieving World Class operational excellence or Best Practice. For some time, lean has been used by the manufacturing organizations. Most organizations understand that lean will help them survive global competition and stay in business. The objective of this study is to investigate how lean manuf

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Matar, Soud. "The impact of legal responsibility of external auditors on auditing quality and investment level." Thesis, Brunel University, 2012. http://bura.brunel.ac.uk/handle/2438/11988.

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This research aims to study the effects of legal liability rules on auditing quality in order to devise and implement a guideline for the optimal liability rules that can be applied to the auditing profession within society, and thus encourage investment. In an emerging market like Kuwait state, there is a weakness in the legal system, which may cause users to place less reliance on financial reports and auditing services. This environment does not encourage investment. The position in Kuwait state will be studied as an example of how emerging economies can add to the understanding of the role

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Elshendidy, T., Mohamed K. A. Eldaly, and M. Abdel-Kader. "Independent oversight of the auditing profession: A review of the literature." Willy Online Library, 2021. http://hdl.handle.net/10454/18384.

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Yes<br>This paper reviews the literature on the independent oversight of auditing from 2003 to 2018 and provides several research opportunities for filling the identified gaps in that literature. Our review classifies the literature into three themes: (1) the development of independent audit oversight; (2) the effects of independent audit oversight; and (3) the interface between the independent audit oversight authorities and the global audit networks. The paper finds different effects of the independent audit oversight. Positively, it enhances the capital markets by adding more credibili

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Aamir, Suhaib, and Umar Farooq. "Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-45172.

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Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. Apart from this, the long-term auditor client relationship has been the center of attention in most of the discussions and debates as well. Numerous studies have been conducted by the academic researche

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Hadzhiev, Borislav [Verfasser]. "Second-Party Quality Auditing in the Automotive Industry In-depth Methodology Analysis / Borislav Hadzhiev." Bremen : IRC-Library, Information Resource Center der Jacobs University Bremen, 2013. http://d-nb.info/1037013468/34.

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Gutierrez, Alcantara Flor Monica. "Building a performance measurement internal auditing framework for the ISO 9001 quality management system." Thesis, University of Nottingham, 2013. http://eprints.nottingham.ac.uk/13353/.

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During the last two decades, ISO 9000 standards have become one of the most important management approaches in the world. Currently, the standards are used by more than one million companies in more than 170 countries. ISO 9001 audits are the most widely used performance measurement (PM) method to assess ISO 9001 quality management systems (QMS). However, in recent years the effectiveness of ISO 9001 quality auditing has been questioned for: (1) only focusing on compliance; (2) failing to detect problems in products and processes; (3) failing to predict QMS failures; and (4) failing to provide

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Mohd, Nor Mohd Nazli. "Auditor Stress: Antecedents and Relationships to Audit Quality." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2011. https://ro.ecu.edu.au/theses/403.

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Research on Reduced Audit Quality Practices (RAQP) has consistently shown serious negative consequences in the auditing profession. It has found that under certain pressure levels, auditors tend to engage in RAQP. However, most of the previous studies that had investigated RAQP failed to examine RAQP from a stress model perspective which incorporates stressors, stress measures and stress consequences into the model and to measure the interactions among these constructs. Previous research has mainly focused on the direct effect of stressors (e.g., time budget pressure, leadership styles, indivi

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Chan, Kwok-hung Paul. "Adopting ISO9000 standards as quality assurance system for an internal audit function /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19876762.

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Johnsson, Christoffer, and Nicklas Persson. "Auditing in times of change: A qualitative study on how Covid-19 will affect audit quality." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-447623.

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Purpose - This study explores how Covid-19 may affect audit quality and provide early insights if the pandemic has already affected audit quality in Sweden. Design/methodology/approach - This paper uses qualitative data obtained through semi-structured interviews with eight Swedish authorized auditors within Big Four to explore possible impacts on three key aspects for audit quality. These include Going-concern assessments, Auditor-client relationship, and Auditor-independence. Findings - Even though the Covid-19 pandemic is not over, it has had fewer effects on audit quality than experts and

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Beer, Gabrielle Jamie. "Auditing the Auditors: The Role of Accounting Firms in the 2008 Financial Crisis." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/516.

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Until recently, the role of auditors in the 2008 financial crisis had largely been overlooked by regulators and the general public. Though not responsible for the meltdown, accounting firms have been criticized – and sued – for failing to warn investors about problems at financial institutions before the crisis. Auditors can and should take steps to improve their function as independent overseers in the financial world. But there also is a gap between the expectations of auditors and their true responsibilities. As Lord Justice Lopes at the Court of Appeal in England famously said more than a

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Zerni, M. (Mikko). "Essays on audit quality." Doctoral thesis, University of Oulu, 2009. http://urn.fi/urn:isbn:9789514292927.

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Abstract The only observable outcome of the audit process is normally the issued audit report, which, at least in its standard form, does not contain much information about audit quality (Balsam et al. 2003). Auditor quality is multidimensional and inherently unobservable, and there is no single auditor characteristic that can be used as a proxy for it. In the absence of direct measures for quality, audit consumers must assess the quality by using quality surrogates, or the overall reputation of an auditor (e.g. Shapiro 1983, Riley 2001). The purpose of this dissertation is to enhance our u

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Borzelleca, Daniel C. "The Potential Market Impacts of a More Concentrated Audit Market." Ohio University Honors Tutorial College / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1338575234.

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Fernando, Guy D. "The impact of audit quality on cash incentive compensation and cost of capital." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available, full text:, 2007. http://wwwlib.umi.com/cr/syr/main.

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Paino, Halil. "Impairment of audit quality: An investigation of factors leading to dysfunctional audit behaviour." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2010. https://ro.ecu.edu.au/theses/1841.

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This thesis studies dysfunctional audit behaviour in the Malaysian context; to date, no previous study has examined this issue. Within this context, the thesis sets outto accomplish two main goals: (1) to investigate the factors contributing to dysfunctional audit behaviour, and (2) to examine whether audit firm, audit team and individual factors affect dysfunctional audit behaviour. This study was carried out to coincide with the Practice Review currently undertaken by the Malaysian Institute of Accountants (M.I.A.), while the current incidence of auditing and accounting scandals in Malaysia

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Sawan, Nedal. "An investigation into the perception of oil companies and audit firms on factors affecting service quality of auditing." Thesis, Liverpool John Moores University, 2010. http://researchonline.ljmu.ac.uk/5992/.

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Håkansson, Patricia, and Johansson Annika. "To cooperate with internal auditors or not : is that a dilemma for Swedish external auditors?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12426.

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Purpose - The purpose of this study is to shed light on one part of the external auditor’s work by examining how the cooperation between external auditors and internal auditors is organized and if external auditors face a dilemma when cooperating with internal auditors. The focus will therefore be on what aspects are considered by the external auditor in the decision to cooperate with internal auditors (and to use their work), as well as how the external auditor safeguards the audit quality by maintaining an independently and professionally executed audit. Design/methodology/approach - This st

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Simons, Rowena Chrystal. "An exploratory analysis of quality management audit findings at a nuclear power station." Thesis, Cape Peninsula University of Technology, 2016. http://hdl.handle.net/20.500.11838/2382.

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Thesis (MTech (Quality))--Cape Peninsula University of Technology, 2016.<br>The quality assurance role is an essential function in high risk industries such as the nuclear power industry where process failures can potentially have catastrophic results. As part of mitigating the risk inherent in such industries, the need for reliable quality assurance cannot be over-emphasised. Underpinning a reliable quality assurance function, lies the need for effective identification of risk; as well as effective decision making processes by competent auditors. A nuclear quality assurance (QA)

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Sonsa-ardjit, Pitchaya, and Ramon Vejaratpimol. "Clients’ Perspectives Toward Audit Service Quality of the Big 4 inThailand." Thesis, Karlstad University, Faculty of Economic Sciences, Communication and IT, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-6198.

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<p>Purpose</p><p>The purpose of this thesis is, firstly, to investigate clients’ perspective toward the Big 4’s financial audit service quality. Secondly, the gaps between clients’ perceptions and expectations of audit service quality provided by the Big 4 audit firms will be studied. Finally, factors influencing clients’ expectations of audit service quality will be categorised.</p><p>Method</p><p>A combination of qualitative and quantitative approach is used in the form of a web-based self-completion questionnaire. A qualitative approach is used in one section of the questionnaire which is a

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Chan, Kwok-hung Paul, and 陳國雄. "Adopting ISO9000 standards as quality assurance system for an internalaudit function." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B31268535.

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Padula, Flávio Renato de Góes. "Contribuição à análise de especificações de componentes de rodovias e melhoria de qualidade de viagens." Universidade de São Paulo, 2002. http://www.teses.usp.br/teses/disponiveis/18/18137/tde-19012005-115734/.

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Esta tese relata e discute informações obtidas em ações para tentar mostrar que o uso de conceitos sobre auditoria de qualidade e análise de correlação canônica pode contribuir para identificar itens que facilitem classificar tópicos para verificação de conformidade de especificações para construção ou controle de componentes de rodovias. O nível para qualidade de viagens pode ser analisado através da busca de uma expressão de necessidades e expectativas de motoristas e passageiros. Estudos sobre especificações de componentes de rodovias deveriam conter recomendações que contribuam para a qual

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Gbenga, Augusta. "The perceived needs for audit vis-a-vis audit value in Public Sector Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-18377.

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To ascertain the purpose and value of audit in the public-sector corporations, this study was done to explore the needs and perception of audit value likewise to analyse the perception of stakeholders like auditees and the society on the value of the audit conducted by the external auditors in Liberia. A qualitative method was used to collect and analyse the empirical data used in this study. The findings of this study have proven that the need of audit in the public-sector corporations is for accountability and transparency but mainly for legitimacy as government must work along with other st

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Wang, Wenming. "Essays on corporate governance and audit quality within family business groups : evidence from Hong Kong." HKBU Institutional Repository, 2011. http://repository.hkbu.edu.hk/etd_ra/1253.

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Nord, Natalie, and Sigfrid Tegehall. "Revisionsplikten : Revisorers perspektiv på hur hög redovisningskvalitet bland mindre företag kan upprätthållas utan revision som den är utformad idag." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-16164.

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Bakgrund: Idag pågår en debatt om huruvida gränsvärdena för revisionsplikt ska höjas eller sänkas. FAR, enda branschorganisationen för revisorer, hävdar att revisionsplikten i de minsta aktiebolagen borde återinföras. Som stöd för detta har de en rapport från Riksrevisionen som visar att effekterna av intentionerna med avskaffandet av revisionsplikten för de minsta aktiebolagen i stort har uteblivit och att det istället fått negativa konsekvenser. Samtidigt hävdar flera bransch- och företagarorganisationer att Sverige kan hantera småföretagens redovisning utan att återinföra revisionsplikten o

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Mello, Juliana Mariano da Rocha Bandeira de. "Qualidade de imagem radiológica : calculando sensibilidade e especificidade em mamografias digitais diagnósticas do HCPA – auditoria interna." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/139762.

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OBJETIVOS: Avaliar a certeza de qualidade dos resultados mamográficos em uma instituição de referência para diagnóstico e tratamento do câncer de mama na Região Sul do Brasil, considerando as recomendações da quinta edição do BIRADS (“Breast Imaging Reporting and Data System”) para propósitos de auditoria. MATERIAL E MÉTODOS: Foi realizado um estudo de coorte observacional retrospectivo e transversal com 4911 pacientes que foram submetidas a pelo menos uma mamografia durante o ano de 2013 em um hospital público regional, ligado a uma universidade pública federal na Região Sul do Brasil. Essas

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Fully, Richard Baros, and Kortu Duke David. "Causes of Audit Delay and their Effects on Public Sector Audit Quality : (a case of the Supreme Audit Institution of Liberia - General Auditing Commission)." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20758.

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Audit delay refers to the time from the end of the country or company’s financial year to the date of the audit report. The chances of delay of audit in the public sector are pervasive and as such the expectations of users of these audit reports may differ which could result in the quality and reliability of these audits within this sector to be questioned. Accordingly, the purpose of this study is to explore the external and internal factors that cause audit delay and the aftermath they have on public sector audit quality. As for this study, its original value correlates with the espousal of

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Leinonen, Felicia, and Anna Lundgren. "Revisorer och informationskvalitet : Hur revisorer bedömer och utvecklar kvalitet i ekonomiska rapporter." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-388432.

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Ur ett samhällsperspektiv är revision en viktig funktion där syftet är att kvalitetssäkra ekonomisk information samt skapa trygghet gentemot allmänheten. Digitaliseringens framväxt har skapat goda förutsättningar för att få fram relevant information där ett samspel mellan parterna är avgörande i säkerställandet. Studiens problemformulering lyder, på vilka sätt kan rotationsreglerna påverka revisorernas möjlighet att bedöma och hur bidrar revisorer till utveckling av informationskvaliteten. Syftet är att skapa förståelse om hur informationskvalitet har påverkats efter införandet av rotationsreg

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Miranda, Vânia Alexandra Crúzio. "Qualidade dos resultados e qualidade de auditoria nas empresas não cotadas europeias." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/6539.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Neste estudo analisou-se a relação existente entre a qualidade de auditoria e a qualidade dos resultados. Foram utilizados dados de 5.552 empresas não cotadas da União Europeia, para um período de análise entre 2005 a 2011. Para esta análise usou-se uma medida de qualidade dos resultados com base na qualidade dos acréscimos (modelo Dechow and Ditchev, 2002, modificado por McNichols’s, 2002). Os resultados sugerem que as empresas não cotadas da União Europeia com maior dimensão, pior desempenho económico e auditadas por uma

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Farag, Magdy. "THE EFFECT OF ACCOUNTING REGULATION ON SECOND-TIER AUDIT FIRMS AND THEIR CLIENTS: AUDIT PRICING AND QUALITY, COST OF CAPITAL, AND BACKDATING OF STOCK OPTIONS." [Kent, Ohio] : Kent State University, 2007. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=kent1195230343.

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Skog, Peter, and Emily Theodorsson. "Revisionskvalité : hur kan "hög" revisionskvalité förklaras utifrån dess olika intressenters perspektiv?" Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9576.

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De senaste åren har vikten av en trovärdig finansiell rapportering av hög revisionskvalité lyfts fram. En högre kvalité säkerställs genom att besluta om gemensamma regler och principer för revisionsbyråer. Intresset av revisionen är olika och således finns olika syn på syftet med revisionen och vad den bör innehålla. Tolkningsskillnaderna gör att hög revisionskvalité upplevs olika. Syftet med vår undersökning är att förklara ”hög” revisionskvalité utifrån revisorers och revisionens olika intressenters perspektiv samt att identifiera eventuella skillnader mellan revisorernas och dessa intress

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Fjällborg, Pernilla, and Sanne Lannizter. "Frivillig revision : Höjda gränsvärden och dess påverkan på redovisningen." Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-18866.

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Syfte: År 2010 avskaffades revisionsplikten för de minsta företagen i Sverige. Trots att det har gått fyra år sedan dess, så är Sverige ett av de länder som har de lägsta gränsvärdena för frivillig revision i Europa. År 2013 presenterade EU ett nytt direktiv gällande dessa gränsvärden. Det pågår sedan dess diskussioner kring revisionsplikten och regeringen har startat upp en utredning huruvida EU:s redovisningsdirektiv skall införas i Sverige eller inte. Syftet med denna studie är att undersöka vilka effekter en höjning av gränsvärdena för frivillig revision kan få på redovisningen. Syftet med

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Hýblerová, Michaela. "Optimalizace procesů v kontextu řízení kvality - norma ISO 9001." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222045.

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In my master´s thesis I am dealing with process approach as one of the basic principles resulting from management according to ISO 9001. Introductory theoretical part pays attention to basic thesis resulting from ISO 9001. In practical part I analyze processes, system of continual improvement and I show economical drop of the International Standard implementation. In the last part I mention the proposals to optimize the process approach.

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Шипунова, О. В. "Використання інформаційних технологій «1С» у навчальній діяльності". Thesis, Київський національний університет ім. Тараса Шевченка, 2014. http://essuir.sumdu.edu.ua/handle/123456789/59644.

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У публікації досліджено питання використання конфігурацій інформаційної системи «1С: Підприємство» при викладанні дисциплін.<br>This publication investigates the use of configuration information system "1C: Enterprise" in teaching subjects.

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Шипунова, О. В., Олена Іванівна Гриценко, Елена Ивановна Гриценко та Olena Ivanivna Hrytsenko. "Використання програмного продукту "1С: Управління невеликою фірмою 8 " в навчальному процесі". Thesis, Житомир, 2014. http://essuir.sumdu.edu.ua/handle/123456789/60046.

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У публікації розглянуто переваги та перспективи для використання в навчальному процесі конфігурації "1С: Управління невеликою фірмою 8", призначеної для автоматизації облікової та управлінської діяльності невеликого підприємства.<br>This publication considers the advantages and prospects for educational use configuration "1C: Managing a small company 8", designed to automate accounting and management of small enterprises.

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Bu, Alfred. "The role of valuation specialists in determining the reporting quality of level 3 fair value measurement." Thesis, Queensland University of Technology, 2022. https://eprints.qut.edu.au/235058/1/Chen_Bu_Thesis.pdf.

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This thesis investigates the role of auditors’ valuation specialists in determining reporting quality of Level 3 fair value measurements (FVMs). Using a sample of international banks, I find that using valuation specialists in auditing Level 3 FVMs can effectively improve the reporting quality of Level 3 FVMs, reflected in less earnings management, higher earnings persistence, and higher value relevance. The findings suggest valuation specialists play an essential role in enhancing auditors’ fair value expertise. Standard setters may need to pay more attention to the requirements of disclosing

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Szabo, Štefan. "Podpora auditu systému managementu kvality projektů." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2012. http://www.nusl.cz/ntk/nusl-236498.

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This work deals with problematics of project management, especially with project quality management. It also describes the processes associated with auditing and focuses on identification of these processes. The main goal was to design and implement a support of audit projects management quality services by using the knowledge in conjunction with the analysis of system requirements.

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Claro, Bruno José Duarte Vicente. "O caminho da revisão legal de contas num contexto de crise financeira." Master's thesis, Universidade de Évora, 2013. http://hdl.handle.net/10174/10858.

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Atualmente vive-se num clima de austeridade, tanto ao nível pessoal e familiar, como ao nível das empresas e entidades. No que respeita a estas últimas, este contexto de crise financeira veio trazer novos modelos, objetivos e formas de atuar. Envolvido neste novo paradigma, o revisor oficial de contas na sua função de utilidade pública, assume papel de destaque. Dotados de informação privilegiada pelo conhecimento profundo das entidades e dos mercados onde operam, os revisores oficiais de contas emprestam à informação financeira uma credibilidade acrescida. Não obstante, também, os revisores o

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