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Letteratura scientifica selezionata sul tema "Auditors' reports"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 30 luglio 2024

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Articoli di riviste sul tema "Auditors' reports"

1

Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection." Current Issues in Auditing 11, no. 1 (September 1, 2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.

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SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” (Abbott, Brown, and Higgs 2016), who investigate the extent to which audit committee members (ACM) of small public companies consider auditors' Public Company Accounting Oversight Board (PCAOB) inspection reports and/or the auditors' prior affiliation with management in their auditor hiring decisions. The authors find participants (the study's proxy for ACM) incorporate the inspection report, as well as the auditor's prior affiliation with management into their selection decision. Specifically, an auditor's prior affiliation with management negatively impacts his/her chances of being selected by the audit committee. To the extent inspection results measure auditors' competence and prior affiliation with management measures auditor independence, the authors find auditor independence influences auditor selection decisions only when an auditor is deemed competent. In this paper, I discuss the implications of Abbott et al.'s (2016) findings for auditors, public companies, audit committees, and regulators/policymakers interested in understanding whether and how major aspects of the Sarbanes-Oxley Act of 2002 are being implemented within corporate governance.
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2

Fakhfakh, Mondher. "The Islamic harmonization of consolidated auditors’ reports." Journal of Islamic Accounting and Business Research 11, no. 3 (January 2, 2020): 647–73. http://dx.doi.org/10.1108/jiabr-08-2017-0114.

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Purpose The purpose of this paper is to examine the level of harmonization of consolidated auditors’ reports issued by the independent auditors of Islamic banks. Design/methodology/approach A statistical measurement of the homogenization of the consolidated auditors’ reports of Islamic banks. International and Islamic auditing standards on consolidated auditors’ reports are used as the control (ISA 700 and AAOIFI standard-IAS2). Findings The results show a lack of harmonization among the Islamic bank’s groups in several elements related to the form of the consolidated auditor’s report and in all elements related to the independent auditor’s report. Originality/value This paper provides new empirical evidence about the measurement of harmonization in the form and content of the consolidated auditors’ reports of Islamic banks groups. It discusses the level of compliance with the consolidated elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions.
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Brouwer, Arjan, Peter Eimers, and Henk Langendijk. "The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 12 (December 15, 2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.

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For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor. The limited transparency regarding an auditor’s actual activities, has contributed to the dissatisfaction concerning the functioning of auditors. The new (extended) auditor’s report is an answer to the information needs of stakeholders. The key audit matters reported by the auditor provide new insights to financial statement users with respect to significant estimates and risks reported in the financial statements. It may be expected from the auditor that he pays extra attention to the most significant estimates and risks. This article contains an examination of the degree to which reported key audit matters match with the significant risks presented in the directors’ reports, and with the significant accounting policies and estimates in the notes. We have studied management reports, financial statements and auditor’s reports of 50 companies listed in the Netherlands (at the AEX and Midkap index) in 2015. Our study shows that the key audit matters in the new auditor’s report often correspond with the significant accounting policies and estimates as they are reported by management in the notes. However, only in ten percent of the cases, the risks presented in the directors’ reports are mentioned as key audit matters in the new auditor’s report. Auditors have a strong focus on balance sheet items as key audit matters. Many companies recognize the riskiness of issues like reliability and continuity of IT systems and complying with regulation, but these are hardly mentioned as key audit matters. This is also a general finding of our study for issues related to the internal controls of the audited companies.
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Fakhfakh, Mondher. "The harmonization of audit reports of Islamic banks." Journal of Islamic Accounting and Business Research 8, no. 2 (April 10, 2017): 203–28. http://dx.doi.org/10.1108/jiabr-05-2014-0016.

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Purpose The purpose of this paper is to examine the level of harmonization of auditors’ reports issued by independent auditors of Islamic banks. Design/methodology/approach The homogenization of the auditors’ reports of Islamic banks has been statistically measured. Supranational auditing standards on auditors’ reports (ISA 700 and AAOIFI standard) are used as the control. Findings The results show lack of harmonization in several elements related to the form of the auditor’s report and in all elements related to the content of the auditor’s report among the Islamic banks. Originality/value This paper provides new empirical evidence about the measurement of harmonization in the form and content of the auditors’ reports of Islamic banks. It discusses the level of compliance with the elements enumerated by the standards issued by the International Federation of Accountants and the Accounting and Auditing Organization for Islamic Financial Institutions.
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5

Farah Freihat, Abdel Razaq, Ismail Hamad Al-Shaar, and Ayda Farhan. "Code of ethics for professional accountants and change the external auditor: A study of the emerging markets." Corporate Ownership and Control 18, no. 3 (2021): 201–12. http://dx.doi.org/10.22495/cocv18i3art16.

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To ensure the independence of auditors and the credibility of financial statements, this study investigates if Jordanian manufacturing companies change their external auditors. Moreover, assess if that change is influenced by the International Code of Ethics for Professional Accountants (ICEPA). The study figured out the viewpoints of external auditors and financial managers of public industrial companies listed on the Amman Stock Exchange. Auditor’s changing data is gathered from the annual reports of (59) manufacturing firms from 2006 to 2015. (280) questionnaires were collected from financial managers and auditors of manufacturing firms to assess if auditors comply with ICEPA. The binomial test and the logistic regression analysis were used. The study showed that the change of the external auditor in Jordanian companies is significantly affected by the ICEPA. However, external auditors and financial managers have different views of the effects of the ICEPA on the change of the external auditor in Jordan.
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Son, Myungsoo, Hakjoon Song, and Youngkyun Park. "PCAOB Inspection Reports and Shareholder Ratification of the Auditor." Accounting and the Public Interest 17, no. 1 (May 1, 2017): 107–29. http://dx.doi.org/10.2308/apin-51802.

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ABSTRACT We examine the effect of unfavorable PCAOB inspection reports, which contain audit deficiencies related to GAAS and/or GAAP violations, on shareholder voting for the auditor ratification. We further investigate whether shareholders likely vote against ratification for the auditors receiving deficiency reports in a weak corporate governance environment. Overall, we do not find evidence that shareholders vote against auditor ratifications when their auditors receive unfavorable inspection reports. However, we find some evidence that shareholders cast their votes against the ratifications of auditors receiving unfavorable inspection reports when the corporate governance is weak, as proxied by CEO duality and a low level of board diligence. Our results suggest that shareholders seem not to incorporate inspection reports as a potential proxy for auditor quality in their vote decisions on auditor ratification. Data Availability: Data are available from public sources identified in the paper.
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Krishnan, Jagan, and Yinqi Zhang. "Auditor Litigation Risk and Corporate Disclosure of Quarterly Review Report." AUDITING: A Journal of Practice & Theory 24, s-1 (December 1, 2005): 115–38. http://dx.doi.org/10.2308/aud.2005.24.s-1.115.

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The U.S. Securities and Exchange Commission (SEC) recently made timely reviews of quarterly financial statements mandatory for all registrants. The objective is to improve corporate quarterly reporting. However, formal review reports are not required to be included in 10-Q filings, and may not even be issued by auditors. A priori, one would expect these reports to be useful to investors if they imply added auditor diligence or if they contain modifications to the standard report. We find that only 5.7 percent of the companies in our sample attached the auditor's review report in their 10-Q filings. Also the majority of these reports are “clean,” suggesting that clients may not be disclosing the reports when they are modified. After controlling for factors such as auditor type, agency costs, capital market transactions, and company size, we find a significant negative association between auditors' litigation risk and disclosure of the review report. In addition, we find that the disclosure of the review report is associated with auditor type and company size.
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Pobrić, Amira. "Emphasis of Matter paragraph in auditor's reports on financial statements of listed companies in Bosnia and Herzegovina." Ekonomski izazovi 13, no. 25 (2024): 45–56. http://dx.doi.org/10.5937/ekoizazov2425043p.

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This paper analyses auditor's reports on financial statements of listed companies in Bosnia and Herzegovina. The goal of the research is to determine the frequency of the inclusion of the Emphasis of Matter paragraph in auditor's reports, as well as to identify the matters to which auditors most often draw the attention of users of financial statements within this paragraph. The research was conducted on a sample of 689 auditor's reports and covered the period from 2018 to 2021. The content analysis method was used. This research shows that the frequency of the inclusion of the Emphasis of Matter paragraph in auditor's reports was 22.5%. On average, auditors were more likely to include this paragraph in auditor's reports containing a modified audit opinion compared to auditor's reports containing an unqualified opinion. The auditors mostly drew the attention of the users of financial statements to the violation of the requirements defined by the International Accounting Standards, then to the uncertainty regarding the future outcomes of litigations, the amount and structure of certain types of assets, liabilities and income, poor performance of companies, non-compliance with laws and regulations, etc. The results show that there are indications that auditors in certain situations use the Emphasis of Matter paragraph instead of modifying the audit opinion.
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Mediawati, Elis. "The Influence of Auditor Ethics and Auditor Experience on Company Financial Reports." International Journal of Business, Law, and Education 4, no. 2 (November 30, 2023): 1270–81. http://dx.doi.org/10.56442/ijble.v4i2.316.

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This research investigates the influence of auditor ethics and auditor experience on the quality of financial reports in the garment sector of West Java, Indonesia. This study employs a quantitative approach to measure auditor ethics and experience, utilizing statistical tools for analysis. The research targets financial auditors in Indonesia, with a sample size of 150 auditors selected purposively based on specific criteria.The study emphasizes the importance of auditors in ensuring the accuracy and reliability of financial information. The garment industry in West Java holds significance in Indonesia's manufacturing sector, particularly in terms of employment and export revenue. The research aims to contribute to the understanding of how auditor ethics and experience impact financial reporting quality in this specific industry.
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Goicoechea, Estibaliz, Fernando Gómez-Bezares, and José Vicente Ugarte. "Improving Audit Reports: A Consensus between Auditors and Users." International Journal of Financial Studies 9, no. 2 (April 29, 2021): 25. http://dx.doi.org/10.3390/ijfs9020025.

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Audit reports represent the only information stakeholders have about conducted audits and they are a key instrument used in economic and financial decisions. Improving audit reports should be a priority of regulators and auditors. The authors solicited perceptions from 212 experienced auditors and financial report users about the value of audit reports and ways to improve their format and content. An analysis of the responses suggests that adding information on audits (such as auditor’s responsibility about fraud) and on annual accounts and client’s information systems, without significant changes in the format, would improve the decision usefulness of audit reports. The growing sophistication of markets and reporting standards requires new information in audit reports, such as auditors’ conclusions about management’s estimates in annual accounts. The study is useful to regulators, auditors’ corporations, academics, and users and contributes to the current audit literature by providing evidence on consensus between auditors and users with regard to the format and content of audit reports.
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Più fonti

Tesi sul tema "Auditors' reports"

1

Reynolds, John Kenneth. "The impact of objectivity on the auditors reporting decisions : an office-level analysis /." free to MU campus, to others for purchase, 1999. http://wwwlib.umi.com/cr/mo/fullcit?p9953890.

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Wang, Xinhan. "Earnings management, audit opinion and auditor location /." access full-text, 2005. http://libweb.cityu.edu.hk/cgi-bin/ezdb/thesis-r.pl?mphil-ac-b19885763f.pdf.

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Thesis (M.Phil.)--City University of Hong Kong, 2005.<br>"Submitted to Department of Accountancy in partial fulfillment of the requirements for the degree of Master of Philosophy" Includes bibliographical references (leaves 95-100)
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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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Sena, Sandra Regina Siqueira de. "Estudo sobre a alteração do conteúdo dos pareceres de auditoria independente após a adoção da lei 11.638/2007." Universidade Presbiteriana Mackenzie, 2011. http://tede.mackenzie.br/jspui/handle/tede/885.

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Made available in DSpace on 2016-03-15T19:32:31Z (GMT). No. of bitstreams: 1 Sandra Regina Siqueira de Sena.pdf: 1581417 bytes, checksum: 429ca69c5f05c2e3fb347fdd71aa9f91 (MD5) Previous issue date: 2011-11-04<br>Fundo Mackenzie de Pesquisa<br>The primary goal of this study is to verify whether there have been any changes in the reports issued by independent auditors after the adoption of Act Number 11638/2007. The sample is composed of non-financial listed companies whose shares are traded on the Bovespa (São Paulo Stock Exchange) with released Financial Statements in the period between 2006 and 2009, totaling 449 companies with 1.796 observations, whose data was extracted from the database of the CVM (Brazilian Securities and Exchange Commission). The auditors reports were analyzed as divided among the Big Four auditing firms, i.e., Deloitte Touche Tohmatsu;Ernst & Young; PricewaterhouseCoopers and KPMG, and the Non Big Four representing the other auditing firms. The conclusion was that the contents of the auditors reports maintained the same standards along the four fiscal years considering the following types of reports:unqualified; qualified; disclaimer of opinion and adverse opinion. Particular attention was given to the utilization of emphasis paragraphs which may be found in unqualified and qualified reports pointing out that the observations therein contained referred several times to uncertainties which would not have had any impact on the financial statements. It was also identified that the majority of the open capital companies chose to hire the Big Four during the period analyzed, moreover, the Non Big Four appeared to be more conservative, because they presented a significantly higher level of observations as compared with the Big Four.The collected data suggested that the Non Big Four have greater independence in the development of their auditing work, expressing their opinion in a more forceful manner, even if unfavorable to the audited company. However, we must question whether the Big Four issue almost all their opinions as unqualified because the companies hiring them are large corporations and, consequently, have more strict requirements through their audit committees with the necessary internal controls, or if the Big Four are, apparently, more dependent on their contracting companies thus suffering pressure to issue unqualified opinion reports due to agency conflicts, since the hiring company is responsible for the fees paid to the audit firms.<br>O presente estudo teve como objetivo principal verificar se houve alteração nos pareceres emitidos pelas auditorias independentes após adoção da Lei 11.638/2007. A amostra foi composta por companhias abertas, não financeiras, com ações negociadas na Bovespa, as quais apresentaram Demonstrações Contábeis no período de 2006 a 2009, totalizando 449 empresas geradoras de 1.796 observações, cujos dados foram extraídos do banco de dados da CVM Comissão de Valores Mobiliários. Foi realizada uma análise de conteúdo nos pareceres de auditoria, segregados entre firmas de auditoria Big Four, ou seja, Deloitte Touche Tohmatsu; Ernst & Young; PricewaterhouseCoopers e KPMG, e Non Big Four, que representaram as outras empresas de auditoria. Constatou-se que o conteúdo dos pareceres de auditoria manteve o mesmo padrão ao longo dos quatro exercícios analisados, considerando os tipos de pareceres: sem ressalvas; com ressalvas; com abstenção de opinião e com parecer adverso. Observou-se vasta utilização dos parágrafos de ênfase, que podem constar em pareceres com, ou sem ressalvas, destacando que as observações neles contidas se referiam muitas vezes a incertezas que não trariam impacto nas demonstrações contábeis. Identificouse,também, que a maioria das companhias abertas optou pela contratação das Big Four durante o período analisado, e, ainda, que as firmas de auditoria Non Big Four se mostraram mais conservadoras, pois apresentaram um nível de observações em seus pareceres, significativamente, superior as das Big Four. Os dados sugerem que as Non Big Four têm mais independência na realização do trabalho de auditoria, pois expressaram sua opinião de forma mais contundente ainda que desfavorável à companhia auditada. No entanto,vale questionar se as Big Four emitem quase a totalidade de seus pareceres sem ressalva,porque as companhias que as contratam são grandes corporações e, consequentemente,possuem um regime de governança mais rigoroso através da existência de comitê de auditoria com os devidos controles internos, ou se as Big Four têm, aparentemente, maior dependência das companhias que as contratam e sofrem pressão para que seus pareceres sejam emitidos sem ressalvas devido ao conflito de agência, já que a companhia contratante é responsável pelos honorários das firmas de auditoria.
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Singtokul, Ong-Ard. "Experience, episodic knowledge and judgment in an audit committee member task: experimental evidence." Diss., Georgia Institute of Technology, 2010. http://hdl.handle.net/1853/34663.

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I conduct experiments to investigate how episodic knowledge obtained from prior experience as an auditor or a manager affects audit committee members' judgment in supporting the auditor in a disagreement with management. This paper sheds light on the advantage of first-hand accounting-related experience in the important oversight task. It also brings to bear the potential benefit from direct manager experience as claimed by researchers and regulators. I find that the episodic knowledge obtained from prior experience as an auditor, especially the experience of having been a diligent auditor, strengthens the degree of auditor support of participants in the role of an audit committee member. By contrast, the effect of episodic knowledge from first-hand experience as a manager on the likelihood of auditor support varies with the manager type. While the episodic knowledge acquired from direct experience as an aggressive manager augments the level of auditor support, such knowledge attained by prior experience as a conservative manager has no significant effect.
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Fok, Davy Nai Hung. "A study of the form and content of investigating accountants' reports in prospectuses." Thesis, Queensland University of Technology, 1995. https://eprints.qut.edu.au/36281/1/36281_Fok_1995.pdf.

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This study has examined the form and content of 100 Investigating Accountants' Reports (IARs) contained in prospectuses of companies. Hypotheses were developed to test the variables that may affect investigating accountants in: (1) stating the level of assurance clearly and (2) presenting historical proforma financial statements. This study has also examined: (1) how investigating accountants stated the nature of their engagement; (2) reporting procedures of IARs; and (3) investigating accountants' opinion on financial forecasts. This study hopes to provide some insight for regulators and accounting bodies to determine if new regulations are required for IARs in order for investors to obtain the information "reasonably required" by them in making investment decisions.
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Wallin, David Ernest. "Alternative economic institutions to motivate managerial disclosure of private information: An experimental markets examination." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/185019.

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A central consideration in constructing a theory of the firm is the divergent preferences of managers and investors. Managers have incentives to take actions (shirk, consume perquisites) not in the best interests of the firm. Accounting reports are a primary method by which managers make assertions about their actions or the results of their actions. Auditing is a mechanism by which managers can purchase external verification of their disclosures. This dissertation develops the demand for auditing in two multiperiod environments. The first environment allows the manager to disclose with impunity. In such a case the manager's demand for auditing depends on the ability of the manager to obtain the cooperative solution without auditing. The second environment permits the investors to bring suit against a manager suspected of issuing fraudulent disclosures. In that environment, a cooperative solution can be obtained without auditing. The results of 16 experiments designed to test the analytical assertions suggests that there is a demand for auditing, regardless of whether or not legal recourse is present. Both the availability of auditing and the availability of legal recourse induces a higher level of managerial effort. The highest level of managerial effort was seen when both auditing and legal recourse were available, despite the prediction that the presence of a legal system would make auditing useless. The investors tended to overbid and the markets with auditing reduced that tendency. Truthful disclosures were generally only seen when legal recourse was available.
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Moroney, Robyn Ann Accounting Australian School of Business UNSW. "An investigation and comparison of the decision-making process used by industry specialist and other auditors." Awarded by:University of New South Wales. Accounting, 2003. http://handle.unsw.edu.au/1959.4/19242.

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Large accounting firms have been structuring their audit divisions along industry lines for some years. Industry specialisation is seen as a means of differentiation between otherwise similar accounting firms. At the individual level industry specialists are identified as being so designated within their firm. They spend a substantial amount of their time auditing clients in that industry. The purpose of this study is to determine what industry specialist auditors do that is different and similar when working on industry-based tasks, one of which they specialise in. Behavioural decision theory is used to investigate the differences and similarities in the decision-making processes of industry specialist and other auditors. It is known that industry specialists perform better on tasks set in their industry. The purpose of this study is to learn why. To that end, the pre-information search, information search and decision processing phases of the decision-making process are examined. It is expected that industry specialists are more efficient and effective at each stage of the decision-making process when completing a case set in the industry they specialise in. Two controlled experiments were conducted in the offices of each of the Big 4 international accounting firms. Participants included manufacturing and superannuation industry specialists from each firm. Each participant was invited to take part in both experiments, which were conducted consecutively via the internet. The first experiment comprised two cases, one set in each industry setting (manufacturing and superannuation). Participants completed both cases. The purpose of the first experiment was to conduct a within-subject examination unveiling similarities and differences between industry specialists and other auditors during the pre-information search, information search and decision processing phases of the decision-making process. Their performance on each case was also monitored and measured. Significant results were found for information search and performance. Moderate results were found for one proxy each of the pre-information search and the decision processing phases. The relationship between efficiency at each stage of the decision-making process and performance was also measured. A significant relationship was found for the pre-information search and decision processing phases. The second experiment comprised two strategic business risk tasks set in each industry setting (manufacturing and superannuation). Participants completed both sets of tasks. The purpose of the second experiment was to examine effectiveness during the pre-information search (listing key strategic business risks), information search (listing key inputs) and decision processing (listing key processes) phases of the decision-making process and their ability to identify and list key outputs (accounts and assertions) for an identified risk (technological change for the manufacturing industry task and solvency due to insufficient funding for the superannuation industry task) within each industry setting. The results were very significant overall. Industry specialist auditors were able list more key strategic business risks, inputs, processes and outputs when the task was set in the industry in which they specialise. The relationship between effectiveness at each stage of the decision-making process and performance was also measured. A significant relationship was found between effectiveness in listing key inputs and effectiveness in listing key outputs (accounts).
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Perry, Suzanne M. "A Reexamination of the Dilution of Auditor Misstatement Risk Assessments: An Experimental Study of the Impact of Client Information Type, Workload, and PCAOB Guidance on Dilution." Thesis, University of North Texas, 2015. https://digital.library.unt.edu/ark:/67531/metadc848096/.

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Many external parties such as investors, creditors, and regulatory agencies, use a company’s financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High time pressure conditions mitigate this effect by refocusing auditor attention toward relevant client information, therefore reducing the impact of nondiagnostic information (Glover 1994, 1997). This research study examines other common audit environment factors to determine if they too influence audit judgment results. An online questionnaire of 149 auditors, CPAs and other accounting professionals indicate that the inclusion of nondiagnostic client information results in a significant change in auditor judgments. The direction of this change follows a theorized pattern; risk assessments that were initially high are reduced, while those that were initially low are increased. Significance was not consistently found for a workload and PCAOB effect on auditor judgment. However, a comparison of the absolute value of dilution effect means across conditions reveals some trending for the proposed unwanted effect of high workload, and the beneficial effect of PCAOB guidance. These results have important implications for auditing research and practice. It extends previous archival research on workload effects and uses a unique questionnaire design to reexamine workload pressures in a behavioral setting. The results of hypothesis testing on workload pressure and PCAOB guidance, although lacking consistent statistical significance; exhibit trends that agree with proposed theoretical relationships. Tests on the effects of nondiagnostic information show strong statistical support for previous studies in the area of psychology and audit. This study’s greatest contribution suggests that audit pressures do not produce equivalent effects on auditor judgment; time pressure improves audit judgment, while workload pressure does not (Glover 1994, 1997). These results can be explained by examining the relationship between stress and audit judgment performance (Choo 1995, Yerkes and Dodson 1908). Different types and different degrees of audit pressures may correspond to different levels of audit pressure. Low to moderate levels of audit pressure, such as the level of time pressure used in Glover’s (1994, 1997) study improve audit performance. Higher audit pressures, such as high workload during an auditor’s busy season, may lower audit performance.
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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 KAM supply-side agents, i.e., audit firms, audit committees, and audit signing partners, are associated with KAM properties. The panel data analyses show that audit firm size is positively associated with KAM volume and readability and that audit firm industry specialisation is positively associated with KAM volume but negatively associated with the uncertain tone of KAM. Audit committee governance expertise and the proportion of KAM devoted to describing risk, capturing the composition of information in KAM, are negatively related; and audit signing partner experience in writing KAM for a given client and KAM specificity are positively linked. After evaluating how KAM demand-side agents react to the nature and properties of KAM, this thesis finds that analyst and investor reactions are related to the nature of KAM categories, the proportion of KAM devoted to describing risk, and the uncertain tone in KAM. Investor reactions are also positively associated with KAM specificity. These reactions are stronger for companies operating in weaker information environments. Overall, these results enhance our understanding of the supply and demand for given KAM properties and the informativeness of KAM.
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Più fonti

Libri sul tema "Auditors' reports"

1

Guy, Dan M. Auditors' reports. Washington, D.C: Tax Management Inc., 2006.

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2

Cutler, Sally F. Designing and writing message-based audit reports. Altamonte Springs, Fla: Institute of Internal Auditors, 2001.

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3

Board, Auditing Practices. Auditors' reports on financial statements. London: Auditing Practices Board, 1992.

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Falls, Chambers & Co., ed. Township of West Nissouri provincial government audit: Report of special inspection : audit and examination of the books, accounts, vouchers and moneys of the Municipal Corporation of the Township of West Nissouri, in the County of Middlesex, Province of Ontario, December 31, 1914. [Toronto?: s.n., 1996.

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Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.

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Alcaide, Teresa Carmen Herrador. El informe de auditoría financiera de las cuentas anuales como conclusión y objetivo del trabajo del auditor: Un estudio empírico para la Comunidad Autónoma de Madrid. Madrid: Consejo Económico y Social, Comunidad de Madrid, 2002.

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Board, Auditing Practices. Revision of auditing standards and guidelines. London: Auditing Practices Board, 1993.

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Steiner, Bertram. Der Prüfungsbericht des Abschlussprüfers: Bedeutung, Inhalt und Entwicklung eines "adressatenbezogenen" Prüfungsberichts gemäss [Paragraph] 321 HGB als Grundlage für die Unternehmenskontrolle und -führung, zugleich ein Plädoyer für eine prüfungsbezogene Beratung durch den Abschlussprüfer. Köln: Otto Schmidt, 1991.

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Maniak, Angela J. Presenting audit results: Logic, content, and form. Altamonte Spring, Fla: Institute of Internal Auditors, 1985.

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Craswell, Allen. Audit qualifications in Australia, 1950 to 1979. New York: Garland Pub., 1986.

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Capitoli di libri sul tema "Auditors' reports"

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Kend, Michael, Giulia Leoni, Cristina Florio, and Silvia Gaia. "New audit reports." In Statutory Audits in Europe, 40–54. London: Routledge, 2023. http://dx.doi.org/10.4324/9781003262596-3.

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Qushtom, Thaer Faisal Abdelrahim, Fuad Suleiman Al-Fasfus, Hamza Mohammad Ibrahim Alshawahneh, and Ahmad Marei. "Exploring the Expected Moderating Effect of COVID-19 on the Effectiveness of ISA 520 - Analytical Procedures - on the Quality of Auditors’ Reports in Jordan." In Explore Business, Technology Opportunities and Challenges ‎After the Covid-19 Pandemic, 1395–404. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-08954-1_121.

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Löw, Edgar, and Reinhard Heyd. "Audit Opinion and Auditor’s Report." In The Audit Failures of the Wirecard Scandal, 139–44. Cham: Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-59854-8_9.

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Zheng, Nanning. "“Cognitive Computing of Visual and Auditory Information”: State of the Art." In Reports of China’s Basic Research, 29–40. Singapore: Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-3228-3_2.

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Janssens, J. "Chapter 18. Report and Data Audits." In Good Clinical, Laboratory and Manufacturing Practices, 249–62. Cambridge: Royal Society of Chemistry, 2007. http://dx.doi.org/10.1039/9781847557728-00249.

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Asbury, Stephen. "Write the Audit Report and Follow Up." In Health and Safety, Environment and Quality Audits, 301–20. 4th ed. Boca Raton: CRC Press, 2023. http://dx.doi.org/10.1201/9781003364849-11.

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Rahayu, Ruci Arizanda, Wiwit Hariyanto, and Yuanis. "Understanding the Impact of Auditor Reputation on Audit Report Lag." In Proceedings of the International Conference on Intellectuals’ Global Responsibility (ICIGR 2022), 338–49. Paris: Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-052-7_38.

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Shinjo, Yukiko, Yulian Jin, and Kimitaka Kaga. "Cochlear Implantation for a Child with Auditory Nerve Disease: a Case Report." In Neuropathies of the Auditory and Vestibular Eighth Cranial Nerves, 77–82. Tokyo: Springer Japan, 2009. http://dx.doi.org/10.1007/978-4-431-09433-3_9.

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Royal, Patricia D. "Inspections and Final Report Audits for Environmental Studies." In ACS Symposium Series, 75–82. Washington, DC: American Chemical Society, 1988. http://dx.doi.org/10.1021/bk-1988-0369.ch012.

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Welc, Jacek. "Evaluation of Financial Statement Reliability and Comparability Based on Auditor’s Opinion, Narrative Disclosures and Cash Flow Data." In Reading Between the Lines of Corporate Financial Reports, 139–68. Cham: Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-61041-8_5.

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Atti di convegni sul tema "Auditors' reports"

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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 a plausible tool in order to validate the availability of financial information.
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Jakovljević, Nemanja, and Veljko Dmitrović. "AI and Internal Audit, Reporting Transformation." In 43rd International Conference on Organizational Science Development. University of Maribor Press, 2024. http://dx.doi.org/10.18690/um.fov.3.2024.27.

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The recent emergence of OpenAI and ChatGPT has brought numerous advantages for the professions of accountants and auditors, but at the same time numerous risks, threats and challenges. GPT's ability to understand, predict and generate human-like text has turned the technology into a clear foundation that redefines and shapes a wide range of activities, including internal auditing. GPT models have rapidly evolved from their initial roles in simple text generation to complex applications. Their ability to understand language and context, generate coherent and relevant text, and learn from vast amounts of data makes them ideal for tasks such as compiling internal audit reports. Internal audit reports summarize key findings and identify risks that need to be remedied for the audit committee, CEOs and senior management. However, writing and presenting such reports takes a lot of time, and using GPT can help significantly with that. The subject of the paper is a comprehensive review of a wide range of AI, internal audit, reporting transformation. The main conclusion points to the growing responsibility of internal auditors with the widespread use of generative artificial intelligence services to support audit reporting. Internal auditors must be aware of the risks and challenges brought by the new technology, based on artificial intelligence, which requires clear training and thematic areas incorporated into the curricula in the process of certification of internal auditors.
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Arežina, Nada, Vule Mizdraković, and Ljiljana Jeremić. "THE ANALYSIS OF AUDITORS’ REPORTS IN RELATION TO THE CLIENTS’ SOLVENCY LEVEL." In FINIZ 2015. Belgrade, Serbia: Singidunum University, 2015. http://dx.doi.org/10.15308/finiz-2015-88-91.

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Iachimovschi, Anatolie. "Dealing With Key Audit Matter Assertions In The Context Of Reporting Engagements." In 27th International Scientific Conference “Competitiveness and Innovation in the Knowledge Economy”. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/cike2023.36.

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The objective of the study is to analyze the professional requirements related to the treatment of assertions regarding the key aspects of the audit in the context of reporting missions. During the audit missions, they must monitor whether the data collection and processing procedures are well established and permanently applied. The idea that it is the duty of the auditor to detect violations of the legislation is unanimously shared. At the same time, the auditor cannot be expected to report issues that do not belong to his competence. Mistakes in financial statements can be committed not only because of non-compliance with the principles of accounting standards, but also for other reasons explained in the article. In order to discover the errors and frauds listed above, the procedures recommended by the International Auditing Standards and those proposed in this paper can be extended. Presentations or disclosures made by an entity's management through financial reports are treated in various ways, which are not limited to the accuracy with which accounting information is processed. Affirming that the information in the financial statements is presented in accordance with the provisions of the accounting and financial reporting framework respectively, it can be concluded that the management, implicitly or explicitly, assumes responsibility for the recognition, evaluation, quantification, presentation and disclosure of the various elements in the statement financial statements and related explanatory notes. In practice, all cases of incorrect financial reporting a serious problem for accountants who want to properly apply accounting provisions, but it is also a challenge for independent auditors. The objective of an audit mission is to provide an assurance that the financial position and financial performance are adequately presented in the financial statements taking into account the provisions of the financial reporting standards. It is important that when starting the audit, the auditor will first of all obtain a sufficient understanding of the terms and conditions of the engagement.
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Stojanović, Jovana, and Milica Đorđević. "Do Audit Opinions Affect Earnings Persistence?" In Sixth International Scientific Conference ITEMA Recent Advances in Information Technology, Tourism, Economics, Management and Agriculture. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2022. http://dx.doi.org/10.31410/itema.s.p.2022.71.

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In the professional literature, the largest number of studies focus on examining and analyzing the content of auditors’ reports and their impact on the quality of financial statements, while a smaller number of authors examine the impact of audit opinions on earnings persistence. Since understanding the type of audit opinion undoubtedly allows investors to assess the quality of a company’s earnings and predict future cash flows, this paper investigates whether they react differently when making capital in- vestment decisions if the financial statements contain a modified opinion. By looking at the previous literature, the authors consider market reactions, especially when it comes to some kind of modified opinion, given that they can cause a negative reaction and affect the reduction of earnings persistence. The research results so far show, although inconsistent and unusual, still interesting results when it comes to the impact of the audit opinion on earnings persistence. By analyzing previous studies, the authors reveal whether investors give enough importance to the audit opinion when making financial and investment decisions, which could later affect the amount of additional capital, which is a necessary condition for development, especially in transition and developing countries. In addition to the conclusions of this paper being relevant for users of financial statements, especially investors, they are also significant for regulatory bodies, as they indicate the necessity of constant improvement of the accounting and auditing system.
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Schuett, Jonathan H., Riley J. Winton, Jared M. Batterman, and Bruce N. Walker. "Auditory weather reports." In the 9th Audio Mostly. New York, New York, USA: ACM Press, 2014. http://dx.doi.org/10.1145/2636879.2636898.

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Bozhinovska Lazarevska, Zorica, Marina Trpeska, Atanasko Atanasovski, and Ivan Dionisijev. "AUDIT PROFESSION IN THE SHADOW OF THE COVID -19 - A PERCEPTION OF AUDITORS IN REPUBLIC OF NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0006.

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The virtual practice has posed serious challenges and opened many dilemmas for the auditors. How to obtain sufficient and appropriate audit evidence in the absence of communication with the client, to assess the risks of material misstatement, to recognize the symptoms of fraud, to check subsequent events, to assess the ability for ‘going concern’, to exercise the required level of professional skepticism, and how to write an audit report in which the auditor will offer a reasonable assurance to users of the opinion expressed. Health experts warn that even in the postCOVID-19 period, the social distance will be an integral part of our lives. In that regard, IFAC also points out the need to prepare auditors for work in the so-called "the new normal". The paper researches how the COVID-19 pandemic affects the audit profession in the Republic of North Macedonia. For that purpose, our research is based on a survey distributed to the certified auditors, members of IORRM (Institute of Certified Auditors of the Republic of North Macedonia). From the questions asked, we have concluded whether and how much the pandemic has changed the approach of auditors in conducting audit engagements, how auditors have managed to amortize the initial shock, whether they have prepared a strategy for virtual practice in the environment of the so-called "new normal" and what are the biggest challenges they expect to face in the post-COVID world. In general, it can be concluded that all challenges posed by the pandemic will be more easily overcome by joint and smart action of certified auditors and related associations and regulatory bodies, in order to find alternative ways of acting in a radically changed environment under the influence of the COVID-19 pandemic. In addition to analyzing data obtained from the survey, documents related to the impact of COVID-19 pandemic worldwide are used, as well as other literature and scientific papers on how the audit profession responds to the COVID crisis.
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Buboi (Danaila), Angelica. "THE AUDITOR'S ROLE IN CORPORATE SUSTAINABILITY REPORTING." In 23rd SGEM International Multidisciplinary Scientific GeoConference 2023. STEF92 Technology, 2023. http://dx.doi.org/10.5593/sgem2023/5.1/s23.82.

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The development of the global economy cannot be achieved in the current context without the pillars of sustainable development. At the corporate level, the commitment for sustainability is increasingly monitored by stakeholders in terms of a company's sustainable economic capacity and also regarding its environmental sustainability. We aim to analyze the role of the auditor in corporate sustainability reporting (CSR) and to design an econometric model of reporting quality based on sustainability reports submitted by Southeast European corporations for period 2002 - 2022. The results of the study will identify the difference between sustainability benchmarks and the direct impact of these pillars on the overall ESG composite scores obtained by reporting firms during the period analyzed. The beliefs of the study highlight the role of the auditor in the non-financial reporting process and the impact of the auditor's opinion on the overall ESG composite scores. The study was performed within the doctoral school of The Bucharest University of Economic Studies.
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Miserciu, Iulian. "Audit of European Structural and Investment Funds, a Component of the Management and Control System." In G.I.D.T.P. 2019 - Globalization, Innovation and Development, Trends and Prospects 2019. LUMEN Publishing, 2022. http://dx.doi.org/10.18662/lumproc/gidtp2022/10.

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The European Commission (EC) has established through European regulations that at each Member State an independent body, generically called the Audit Authority (AA), who will ensure the external public audit function for each operational program financed by the European grants. Each Member State was free to set up its audit authority, subject to the above-mentioned conditions. The Romanian Audit Authority was set up at the level of the Romanian Court of Accounts, being established by national law as a body without juridical personality, operationally independent from the rest of the public audit activity. This audit body performs the external audit function for all operational programs financed by the European grants. The present article aims to present the Romanian Audit Authority, its institutional and organizational capacity to fulfil the legal requirements of the European legislation and the extent to which its results can provide a reasonable assurance to the European Commission that the management and control system (MCS) functions in way to prevent, detect and correct deficiencies and financial sanctions. One of the challenges of the audit is whether its recommendations can prevent malfunctions in the MCS, and in the event of irregularities, the managing authority (MA) and the certifying authority (CA) can correct them in time before the European Commission is declared expenditure. It will also present the procedure established by the legal framework on how audit recommendations are implemented by the other entities within the management and control system. Although it is part of the Court of Auditors, the Audit Authority has its own working procedures, which must reflect the requirements of European regulations and guidelines, and the results of its verifications are communicated to the European Institutions. The manner in which the EC uses the audit reports will also be the subject of this article.
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Nees, Michael A., Joanna Harris, and Peri Leong. "How Do People Think They Remember Melodies and Timbres? Phenomenological Reports of Memory for Nonverbal Sounds." In The 23rd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.068.

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Memory for nonverbal sounds such as those used in sonifications has been recognized as a priority for cognitive-perceptual research in the field of auditory display. Yet memory processes for nonverbal sounds are not well understood, and existing theory and research have not provided a consensus on a mechanism of memory for nonverbal sounds. We report a new analysis of a qualitative question that asked participants to report the strategy they used to retain nonverbal sounds—both melodies and sounds discriminable primarily by timbre. The question was originally posed as part of the debriefing procedure for three separate memory experiments whose primary findings are reported elsewhere. Results of this new analysis suggested that auditory memory strategies — remembering acoustic properties of sounds — were common across both types of sounds but were more commonly reported for remembering melodies. Motor strategies were also more frequently reported for remembering melodies. Both verbal labeling of sounds and associative strategies — linking the sounds to existing information in memory — were more commonly reported as strategies for remembering sounds discriminable primarily by timbre. Implications for theory and future research are discussed.
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Rapporti di organizzazioni sul tema "Auditors' reports"

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Ingle, Aaron, Mithra Moezzi, Loren Lutzhenhiser, Zac Hathaway, Susan Lutzenhiser, Joe Van Clock, Jane Peters, Rebecca Smith, David Heslam, and Richard C. Diamond. Behavioral Perspectives on Home Energy Audits: The Role of Auditors, Labels, Reports, and Audit Tools on Homeowner Decision Making. Office of Scientific and Technical Information (OSTI), July 2012. http://dx.doi.org/10.2172/1174158.

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Mas’ud, Abdulsalam, Sani Damamisau Mohammed, and Yusuf Abdu Gimba. Digitalisation and Subnational Tax Administration in Nigeria. Institute of Development Studies, August 2023. http://dx.doi.org/10.19088/ictd.2023.031.

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Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether the data from them is being used strategically to improve tax administration. Even less is known about this in the context of subnational tax administration, although this could be very relevant in some contexts, such as Nigeria. This study investigates the extent of the adoption and strategic usage of data from e-tax systems and digital IDs among state internal revenue services (SIRSs) in Nigeria. Data was collected through qualitative interviews conducted within the SIRSs – one from each of the country’s six geopolitical zones, and within the Federal Inland Revenue Service (FIRS). The qualitative data from the interviews was evaluated using thematic analysis. The findings revealed that there is scope for improvement in the adoption and usage of data from e-tax systems and digital IDs among the SIRSs. It was also found that the extent of adoption and strategic data usage from e-tax systems by SIRSs likely improves states’ per capita internally generated revenue (IGR), but similar insights on the impact of digital IDs have not been obtained. Lastly, it was found that there are some lessons SIRSs could learn from FIRS in terms of strategic use of data from e-tax systems and digital IDs. Specifically, SIRSs need to integrate an audit risk engine and machine learning for performing analytics into their e-tax systems, and also automate the estimation of annual credits for withholding tax suffered, tax refunds and penalties, as well as tax audit management including case selection, allocation of auditors and generating audit reports. Some policy recommendations are offered that are consistent with these findings.
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Unzeta, Bruno Bueno, Jan de Boer, Ruben Delvaeye, Nikodem Dernegowski, Bertrand Deroisy, Bertrand Deroisy, Marc Fontoynont, Bruce Norman, and Daniel Neves Pimenta. User Interfaces. Edited by Marc Fontoynont. IEA SHC Task 61, February 2021. http://dx.doi.org/10.18777/ieashc-task61-2021-0004.

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This report shows, that the impact of a good User Interfaces (UI) is not only affecting the usability and comfort for the user, but is also a major key to save energy. At least as important for effectiveness to the quality of individual interfaces is consistency in the meaning of individual user interface elements (visual, conceptual, auditory, etc.)
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Owens, C. M. Multifamily Energy Auditor Job/Task Analysis and Report: September 2013. Office of Scientific and Technical Information (OSTI), September 2013. http://dx.doi.org/10.2172/1107442.

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DoD Office of Inspector General. Independent Auditors Report on the Attestation of the Existence, Completeness, and Rights of the Armys Real Property. Fort Belvoir, VA: Defense Technical Information Center, September 2015. http://dx.doi.org/10.21236/ad1001814.

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DoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Detailed Accounting Report for the Funds Obligated for National Drug Control Program Activities. Fort Belvoir, VA: Defense Technical Information Center, January 2016. http://dx.doi.org/10.21236/ad1004877.

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DoD Office of Inspector General. Independent Auditors Report on the FY 2015 DoD Performance Summary Report of the Funds Obligated for National Drug Control Program Activities. Fort Belvoir, VA: Defense Technical Information Center, January 2016. http://dx.doi.org/10.21236/ad1004878.

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Beiker, Sven, ed. Unsettled Issues Regarding Visual Communication Between Automated Vehicles and Other Road Users. SAE International, July 2021. http://dx.doi.org/10.4271/epr2021016.

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As automated road vehicles begin their deployment into public traffic, and they will need to interact with human driven vehicles, pedestrians, bicyclists, etc. This requires some form of communication between those automated vehicles (AVs) and other road users. Some of these communication modes (e.g., auditory, motion) were discussed in “Unsettled Issues Regarding Communication of Automated Vehicles with Other Road Users.” Unsettled Issues Regarding Visual Communication Between Automated Vehicles and Other Road Users focuses on sisual communication and its balance of reach, clarity, and intuitiveness. This report discusses the different modes of visual communication (such a simple lights and rich text) and how they can be used for communication between AVs and other road users. A particular emphasis is put on standardization to highlight how uniformity and mass adoption increases efficacy of communications means.
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Horst, B., P. Jacobs, and S. Pierce. Phase II Audit Report - Energy & Water Audits of LLNL Facilities. Office of Scientific and Technical Information (OSTI), August 2005. http://dx.doi.org/10.2172/900127.

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Loewen, J. M., M. D. Levine, and J. F. Busch. ASEAN-USAID Buildings Energy Conservation Project. Final report, Volume 3: Audits. Office of Scientific and Technical Information (OSTI), June 1992. http://dx.doi.org/10.2172/10167947.

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