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Добірка наукової літератури з теми "AUSIT"

Автор: Grafiati

Опубліковано: 10 січня 2023

Оновлено: 28 січня 2023

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Статті в журналах з теми "AUSIT"

Ozolins, Uldis. "Rewriting the AUSIT Code of Ethics – principles, practice, dispute." Babel. Revue internationale de la traduction / International Journal of Translation 60, no. 3 (December 31, 2014): 347–70. http://dx.doi.org/10.1075/babel.60.3.05ozu.

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Codes of ethics in translating and interpreting have become increasingly examined in recent literature, as practitioners in ever-widening fields of practice see such codes as essential in underpinning their professionalism. While such codes in various professions set standards for their association’s membership, codes in some sectors of translating and interpreting often have a wider function, detailing ground rules and techniques for practice and serving as educational documents, for users of services as much as for practitioners. The code of ethics developed by the Australian Institute of Interpreters and Translators [AUSIT] has been often cited in international literature as a broad, comprehensive generic code for professional practice. When this code was recently rewritten by its association, the wider functions of the code, as well as core considerations of practitioners’ role, conduct and autonomy were extensively debated. This article examines the issues that arose in rewriting the AUSIT code, drawing on international comparisons of how other codes have defined their central tenets.

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Minaryanti, Annisa Adha, Anne Tonthawi, and Mochammad Ridwan. "KETEPATAN DAN KETIDAKTEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR." Jurnal Riset Akuntansi 12, no. 1 (April 13, 2020): 53–68. http://dx.doi.org/10.34010/jra.v12i1.2687.

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Audit delay dapat diertikan juga sebagai lamanya tenggang waktu seorang auditor untuk menyelesaikan laporan pemeriksaannya, yang dihitung mulai dari tanggal penutupan tahun buku sampai dengan tanggal diselesaikannya laporan pemeriksaan yang dilakukan oleh suditor independen. Semakin lama seorang auditor menyelesaikan pemeriksaannya maka semakin panjang pula ausit delay, terdapat beberapa faktor mengapa audit delay bisa terjadi, yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menemukan kejelasan mengenai fenomena tentang Tepat dan Tidaknya Waktu Publikasi Laporan Keuangan. Populasi dalam penelitian ini adalah seluruh laporan keuangan perusahaan manufaktur pada Sektor Industri Dasar dan Kimia dengan jumlah 65 perusahaan yang terdaftar di BEI periode 2010-2015. Metode penentuan sampel dalam penelitian ini termasuk dalam purposive sampling karena terlebih dahulu sudah ditentukan kriteria-kriteria sampel yang akan diambil. Data dari penelitian ini, menggunakan menggunakan analisis inferensial sedangkan untuk regresinya, menggunakan data panel dengan program E-Views 7. Data panel adalah data yang terbentuk dari penggabungan penggabungan data time series dan data cross section. Hasil dari pengolahan data dapat disimpulkan, dari 4 faktor variable X yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, yang paling mempengaruhi keterlambatan auditor dalam menerbitkan laporan keuangan yaitu Profitabilitas (ROA) Kata Kunci: Ketepatan, Ketidaktepatan, Laporan Keuangan, Publikasi

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Al-Faruqi, Radian Atho'. "PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7, no. 1 (February 24, 2020): 25. http://dx.doi.org/10.12928/j.reksa.v7i1.2264.

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The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significant effect on audit delay. This research is expected to contribute knowledge an as a reference for future research based on empirical evidence regarding the effect on profitability, leverage, audit committee, and audit complexity on audit delay. For the company is expected to be able to help things that affect the audit delay.

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Wongnikong, W., S. L. van Brunschot, J. P. Hereward, P. J. De Barro, and G. H. Walter. "Testing mate recognition through reciprocal crosses of two native populations of the whitefly Bemisia tabaci (Gennadius) in Australia." Bulletin of Entomological Research 110, no. 3 (October 23, 2019): 328–39. http://dx.doi.org/10.1017/s0007485319000683.

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AbstractBemisia tabaci (Gennadius) represents a relatively large cryptic species complex. Australia has at least two native populations of B. tabaci sensu lato and these were first found on different host plants in different parts of Australia. The species status of these populations has not been resolved, although their mitochondrial sequences differ by 3.82–4.20%. We addressed the question of whether these AUSI and AUSII B. tabaci populations are distinct species. We used reciprocal cross-mating tests to establish whether the insects from these different populations recognize one another as potential mating partners. The results show that the two native Australian populations of B. tabaci have a mating sequence with four phases, each of which is described. Not all pairs in the control crosses mated and the frequency of mating differed across them. Some pairs in the AUSI-M × AUSII-F did mate (15%) and did produce female progeny, but the frequency was extremely low relative to controls. Microsatellite genotyping of the female progeny produced in the crosses showed these matings were successful. None of the AUSII-M × AUSI-F crosses mated although some of the males did search for females. These results demonstrate the critical role of the mate recognition process and the need to assess this directly in cross-mating tests if the species status of different populations is to be tested realistically. In short, AUSI and AUSII B. tabaci populations are distinct species because the individual males and females do not recognize individuals of the alternative population as potential mating partners.

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Ghasemi Nejad, Rosa. "The Effect of Work Experience and Educational Level on Official Translators’ Familiarity with Ethics in Translation and their Commitment to the Principles; an Iranian survey." International Journal of Comparative Literature and Translation Studies 6, no. 2 (April 30, 2018): 37. http://dx.doi.org/10.7575/aiac.ijalel.v.6n.2p.37.

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Although ethics in translation is not a new realm of study, it is almost intact for official translators in Iran. This study aims to evaluate translators’ familiarity and commitment to universally accepted ethical issues. Moreover the present study attempts to shed light on the relationship between translators’ educational levels and work experience and their familiarity and commitment to universally accepted translation ethical issues. The Australian Institute of Interpreters and Translators (AUSIT) has published a code of ethics for the members and obliges them to observe the principles. The first five principles are related to “Professional Conduct”, “Confidentiality”, “Competence”, “Impartiality” and “Accuracy”, which were obtained to conduct the present research. The instrument utilized in this study was a questionnaire containing 35 items presented to official translators in three populated cities in Iran, Tehran, Mashhad and Kerman. The multiple-choice researcher-made questionnaire was constructed in Persian to reduce any possible ambiguity. The present study conducted in 2016 on certified official translators and interpreters, either male or female, aged between 25 to about 52. However, it does not take age and gender into account. The study findings reveal that work experience and level of education have significant relationship with commitment and familiarity. SPSS and One-Way ANOVA were utilized to analyze the data.1.INTRODUCTIONEthics in translation is such a new subject in Iran that most of the official translators cannot avoid expressing their shock as they hear the term ethics in translation. Although ethics has been already introduced in many translation centers in many countries such as Australia and the USA, It is still new in Iran and degree of official translators’ familiarity with the principles and their commitment to them is unknown. Not observing the principles equals maximizing ethical challenges faced by translators and interpreters since they have a crucial role in many different situations related to human interactions (Baker, 2016). A study seemed necessary to evaluate their performance that can lead to an improvement per se since observing ethics is so important that philosophy believes it is a main source of making decisions arbitrarily unless the actions would be “aimless”, (Rupani, 2015). Such a study can introduce the necessity of ethics to translators, if it is then determined unknown and required. Afterwards, a comprehensive and culturally appropriate code of ethics will be proposed to Iranian Association of Certified Translators and Interpreters.AUSIT (Australian Institute of Interpreters and Translators) published one of the most accredited codes of ethPublishedby Australian

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陳仁易, 陳仁易. "以會計師事務所查核觀點透析企業IPO". 月旦會計實務研究 49, № 49 (січень 2022): 035–41. http://dx.doi.org/10.53106/252260962022010049004.

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Lee, Eugenia Y., Jong-Hag Choi, and Moon Ki Chung. "Continuing Professional Education for Audit Partners and Audit Quality." Korean Accounting Review 43, no. 2 (April 30, 2018): 129–64. http://dx.doi.org/10.24056/kar.2018.04.003.

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Heo, Jin Suk, and Eun Sun Ki. "Association between Detailed Disclosure on External Audit Execution and Audit Quality." Korean Accounting Review 42, no. 6 (December 31, 2017): 195–224. http://dx.doi.org/10.24056/kar.2017.12.002.

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Sierra García, Laura, Emiliano Ruiz Barbadillo, and Manuel Orta Pérez. "Análisis de la Influencia de la Función de Auditoría Interna sobre las Cuotas de Auditoría." Revista de Contabilidad 22, no. 1 (January 1, 2019): 100–111. http://dx.doi.org/10.6018/rc-sar.22.1.354351.

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The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980). Our results indicate that fees are greater in those companies that have an internal audit function. In addition, if there are meetings between the audit committee and the internal audit function, this is statistically significant with audit fees. This paper contributes to literature in several ways. Firstly, there are no previous papers in Spain, unlike other contexts, on the relationship between internal audit and auditor fees. Secondly, the empirical results detected in previous studies are conflicting; therefore, there is a need to complement them. Finally, the findings have practical implications for companies, external auditors and regulatory agencies themselves. El objetivo de este trabajo es analizar la relación existente entre la función de auditoría interna y los honorarios del auditor sobre una muestra de empresas que cotizan en el mercado continuo español entre 2003 y 2011. Utilizando el modelo de honorarios de auditoría propuesto por Simunic (1980), los resultados indican que los honorarios de auditoría son mayores en aquellas compañías que cuentan con la existencia de un departamento de auditoría interna. Asimismo, la existencia de reuniones entre el comité de auditoría y la función de auditoría interna es estadísticamente significativa con los honorarios. Este estudio contribuye a la literatura de diversas formas. En primer lugar, no existen trabajos anteriores en España, a diferencia de otros contextos, sobre la relación entre auditoría interna y honorarios. En segundo lugar, los resultados empíricos detectados en estudios previos resultan contradictorios por lo tanto lleva a la necesidad de complementarlos. Finalmente, los resultados tiene implicaciones prácticas para la empresa, los auditores externos y los propios organismos reguladores.

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Badrakumar, A., P. Jefferson, and D. R. Ball. "Audit of audit …" Anaesthesia 57, no. 3 (March 2002): 311. http://dx.doi.org/10.1111/j.1365-2044.2002.2520_44.x.

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Більше джерел

Дисертації з теми "AUSIT"

Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.

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Mikulů, Petra. "Audit zásob, Audit of inventories." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-15818.

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This thesis deals with problematics of audit of inventories. Purpose of the thesis is endeavour to define conception and meaning of audit, next to approximate concrete auditing procedures, which are subsequently applied to one of the item balance sheet -- inventories. In many accounting entity inventories represent one of the most considerable part of assets, in some cases also subsistence certainty, in present period of global crisses.

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Curtis, Emer Ann. "Business risk audit : a study of the relationship between audit methodology, audit practice and audit standards." Thesis, University of Manchester, 2006. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.492225.

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The objective of the thesis is to study the relationship between audit methodology, audit practice and audit standards. The ambiguous nature of audit assurance and the related problematic nature of the audit evidence process are recognised in the literature. The development of proprietary audit methodologies by some of the large accounting firms represents a response to this problem. These methodologies potentially influence both audit practice and audit standards. The thesis draws on institutional theory and an analysis of the multiple roles of audit methodology identified in the literature, to build an analytical framework which facilitates an understanding of audit methodology in its social and institutional context. The introduction by some of the large accounting firms of Business Risk Audit (BRA) approaches has been documented as a major development in audit methodology in the mid1990s. This innovation represented an ambitious program of change in audit techniques and was actively promoted among clients, regulators and academics. As a significant event in the audit field, it provides an excellent opportunity to study the relationship between audit methodology, audit practice and audit standards. Two related empirical studies were undertaken as part of this thesis. First, a longitudinal case study of the implementation of the BRA in practice provided theoretical insights into the relationship between methodology and practice. Second, an investigation into the conditions, events and processes that influenced the development of new standards iil response to BRA enhanced understanding of the relationship between methodology and standards. The two studies provide an in-depth account of an important institutional event in the field of auditing. Facilitated by the analytical framework, the study serves to enhance understanding of the relationship between audit methodology, practice and standards in two key ways. First, the central development of audit methodology within the large firms is shown to be an important consideration in appreciating both the manner in which innovation in methodology emerges and potential problems arising from processes of implementation. This finding has theoretical relevance, suggesting that innovations in audit methodology and their impact on audit practice can be better understood by analysing them in relation to the different interests and sources of legitimacy of those directly involved in the development and promotion of audit firms' methodologies and the audit practitioners required to implement them. Secondly, the study highlights the potential for tension between the various roles served by audit methodologies and audit standards, whether in terms of supporting the production of assurance, profits and different sources of legitimacy for audit firms, standard setters, regulators and the profession as a whole. Theoretically speaking, the success or failure in gaining institutional acceptance for innovations in audit methodology is shown to be dependent on their impact on, and ability to satisfy, the respective (and potentially competing) business demands and professiQpal obligations assumed by/placed on actors within the organisational field of auditing.

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Al-Shaheen, Hussam, and Hanglu Bai. "The Reliance of External Audit on Internal Audit : in Chinese Audit Corporations." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-21220.

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The objective of this research is to explore how external auditors rely on the work of internal auditors in audit firms in China. This study uses a qualitative method of semi-structured data collection interviews. Semi-structured interviews were conducted with internal auditors and external auditors working in China. On the basis of a summary of the existing literature on internal audit, external audit, the reliance of external audits on internal audit and audit quality, this paper analyses and compares the external auditor’s reliance on internal audit and conceptualizes the results of the data analysis. Nevertheless, according to interviews, at present, small and medium- sized enterprises rarely set up an internal audit department, only large companies and government departments in China set up an internal audit, because, firstly, the cost of an internal audit, secondly , the lack of professional internal audit staff and internal audit outsourcing in China is of this kind of legal form. The study showed that the qualitative analysis has provided evidence of the dependence of external audits on internal audits continue to exist in China. In addition, the study showed that Internal auditing needs to maintain independence and objectivity, while external auditing needs to ensure professionalism, independence and authenticity. To a certain extent, external audit relies on internal audit to save time and improve efficiency in order to improve audit quality in china. However, this dependence is based on the independence of the internal audit and the external audit and cannot be entirely dependent on the authenticity that will lead to the recurrence of similar Yin Guangxia incidents.

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Alexeyeva, Irina. "Essays on Audit Fees and the Joint Provision of Audit and Non-Audit Services." Doctoral thesis, Umeå universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-141463.

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This thesis examines the factors affecting audit and non-audit fees and the effects of the joint provision of audit and non-audit services on auditing. The first essay focuses on environmental factors. Using data for Swedish listed companies over a six year span, including pre-crisis, crisis and post-crisis periods, the essay investigates whether changing economic conditions affect the level of fees paid for audit and non-audit services. The finding suggests that auditors increase their risk premium for auditing during a financial crisis andtend to charge higher audit fees as a response to lower risk levels in the post-crisis period. On the other hand, a significant reduction in non-audit fees suggests that companies are less willing to invest in consulting services during thecrisis and post-crisis periods. The second essay also studies the effects of environmental factors on audit pricing. Using data for financial institutions in 24 European countries, the study examines whether the level of effort spent on the evaluation of fair values is higher for more uncertain fair values.The result suggests that an increasing level of complexity and risk requires greater audit effort. Furthermore, the results showthat the strength of a country’s institutional setting is positively associated with the effort spent on the evaluation of high uncertainty fair value estimates. The finding implies that auditors spend more effort in stronger regulated countries, possibly due to higher potential litigation costs. The third essay focuses on the factors related to an individual audit partner. Based on the data of publicly listed Swedish companies, it investigates whether partner special competencies are reflected in the prices charged for auditing. The findings show that partner industry expertise and client-specific expertise are associated with higher audit fees. A further finding isthat female partners are considerably under-represented among specialists. However,the under-representation of females among higher qualified partners does not seem to negatively affect their possibilities to earn higher fees. The fourth essay investigates how the joint provision of audit and non-audit services affects perceived knowledge spillover and audit efficiency. The essay makesuse of survey data from a large sample of Swedish auditors and finds that the levels of communication and trust are positively associated with knowledge spillover. The result further suggests that the information gained from the provision of non-audit services can reduce auditors’ effort (time) spent on different audit procedures, thereby increasing audit efficiency.

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Kreivi, Tommy, and Christian Skenberg. "Statutory Audit : Do banks benefit from statutory audit?" Thesis, Jönköping University, JIBS, Business Administration, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-640.

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Abstract

Problem In Sweden, there is currently a debate concerning statutory audit. Different stakeholders debate whether the government should change the legis-lation concerning statutory audit for limited companies below a certain size. A study made by Thorell & Norberg (2005) and other researchers are of the opinion that banks are positive toward statutory audit. We find it very reasonable for banks to have this positive opinion, but we ask ourselves if the importance of the statutory audit is so great that it is reason enough for the banks to be an influential part in the ongoing debate.

Purpose The purpose of the thesis is to contribute to the debate regarding statutory audit for small limited companies by studying the argument that banks and credit processes benefit from statutory audit.

Method This study was conducted through a qualitative method. The data was collected by interviewing representatives from three banks. We investigated and compared the process of granting credits for unregistered firms, partnerships and small limited companies. This means that we compared credit processes for companies that are under the regulation of statutory audit and companies that are not.

Conclusions Based on this study, we agree with Thorell & Norberg (2005), that banks positive attitudes towards statutory audit is based on convenience rather than real benefits. Banks can conduct the same research for small limited companies, as for unregistered firms and partnerships. The personal responsibility for unregistered firms and partnerships is no defence in keeping the statutory audit, because it is of minor importance. As the bank representatives in this study do not know what an audit consist of, we can see no reason for them to say that the statutory audit should be kept. An auditor’s advice can create benefits for the company that is greater than the cost of the audit, but we can not see why the statutory audit should be kept because of this. Company representatives can hire an auditor or an-other advisor whenever he/she wants. Based on the results from this study, we can see no reason to keep the statutory audit for small limited companies, from a bank perspective.

Sammanfattning

Problem I Sverige pågår en debatt om revisionsplikten. Olika intressenter debatte-rar om regeringen ska ändra lagstiftningen om revisionsplikt för aktiebo-lag under en viss storlek. En studie av Thorell & Norberg (2005) och andra studier visar att banker är positivt inställd till revisionsplikten. Vi anser det vara rimligt att bankerna har denna positiva inställning, men vi ifrågasätter om revisionsplikten är så viktig för bankerna så att de kan vara en inflytelserik aktör i debatten.

Syfte Syftet med denna uppsats är att bidra till debatten angående revisionsplikten för små aktiebolag genom att undersöka argumentet att banker och kreditgivningsprocesser gynnas av revisionsplikt.

Metod Studien genomfördes genom en kvalitativ metod. Data insamlades genom intervjuer med tre banker. Vi undersökte och jämförde kreditgivningsprocessen för enskilda firmor, handelsbolag och små aktiebolag. Det innebär att vi jämförde kreditprocessen för både företag som har revisionsplikt på sig och de som inte har det.

Slutsats Baserat på denna studie, så håller vi med Thorell & Norberg (2005), att bankernas positive inställning till revisionsplikten är baserad på bekvämlighet istället för riktig nytta. Banker kan genomföra samma undersökningar på små aktiebolag som på enskilda firmor och handelsbolag. Bristen på personaligt betalningsansvar i aktiebolag ingen ursäkt för att behålla revisionsplikten, då den enligt bankerna är av mindre betydelse. Eftersom representanterna för bankerna i denna studie inte vet vad som innefattas i en revision, så kan vi inte se att de har någon grund att påstå att revisionsplikten ska vara obligatorisk. Råden från en revisor kan skapa större fördelar än vad kostnaden för revisionen är, men vi kan inte förstå varför man ska behålla revisionsplikten på grund av detta. Företagens representanter kan anlita revisorer eller andra rådgivare ändå. Baserat på resultaten från denna studie så kan vi inte någon anledning till att behålla revisionsplikten för små aktiebolag, ur ett bankperspektiv.

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Sinha, Arunesh. "Audit Games." Research Showcase @ CMU, 2014. http://repository.cmu.edu/dissertations/487.

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Modern organizations (e.g., hospitals, banks, social networks, search engines) hold large volumes of personal information, and rely heavily on auditing for enforcement of privacy policies. These audit mechanisms combine automated methods with human input to detect and punish violators. Since human audit resources are limited, and often not sufficient to investigate all potential violations, current state-of-the -art audit tools provide heuristics to guide human effort. However, numerous reports of privacy breaches caused by malicious insiders bring to question the effectiveness of these audit mechanisms. Our thesis is that effective audit resource allocation and punishment levels can be efficiently computed by modeling the audit process as a game between a rational auditor and a rational or worst-case auditee. We present several results in support of the thesis. In the worst-case adversary setting, we design a game model taking into account organizational cost of auditing and loss from violations. We propose the notion of low regret as a desired audit property and provide a regret minimizing audit algorithm that outputs an optimal audit resource allocation strategy. The algorithm improves upon prior regret bounds in the partial information setting. In the rational adversary setting, we enable punishments by the auditor, and model the adversary's utility as a trade-off between the benefit from violations and loss due to punishment when detected. Our Stackelberg game model generalizes an existing deployed security game model with punishment parameters. It applies to natural auditing settings with multiple auditors where each auditor is restricted to audit a subset of the potential violations. We provide novel polynomial time algorithms to approximate the non-convex optimization problem used to compute the Stackelberg equilibrium. The algorithms output optimal audit resource allocation strategy and punishment levels. We also provide a method to reduce the optimization problem size, achieving up to 5x speedup for realistic instances of the audit problem, and for the related security game instances.

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Guts, I. D., and I. Y. Savchenko. "Ecological audit." Thesis, Видавництво СумДУ, 2008. http://essuir.sumdu.edu.ua/handle/123456789/11651.

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Čevelová, Petra. "Marketingový audit." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221533.

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The diploma thesis is being elaborated on the topic of “Marketing Audit”. The aim of this work is to implement marketing audit in the company XX. The subject of the audit is the oldest company’s product at the full- scale, i.e. general estimation of all marketing procedures. Marketing audit is a method of analysis in this diploma thesis. The results are summarized in the SWOT analysis, which was the resource for the list of recommendations for better marketing in the company. Consequently there is an estimation for a budget for further steps as well as estimated revenues. At the close I advise undergoing another audit to crosscheck accuracy of performed changes in the company.

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Hlísta, Juraj. "Reaktivní audit." Master's thesis, Vysoké učení technické v Brně. Fakulta informačních technologií, 2010. http://www.nusl.cz/ntk/nusl-237105.

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The thesis deals with the proposal and the implementation of an extension for the audit system in Linux - the reactive audit. It brings a new functionality to the auditing in form of triggering reactions to certain audit events. The reactive audit is implemented within an audit plugin and its use is optional. Additionally, there is another plugin which stores some audit events and provides time-related statistics for the first plugin. As the result, the mechanism of the reactive audit does not only react to some audit events, it is also able to reveal anomalies according to the statistical information and set ofe the appropriate reactions. It is a fairly general mechanism that can be useful in various situations.

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Книги з теми "AUSIT"

Audit. London: Book Works, 2002.

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Kas'yanova, Svetlana, Zh Kevorkova, M. Safonova, N. V. Laktionova, and N. V. Kulish. Audit. ru: INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1863115.

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The textbook contains a set of developments in the field of audit. All the material is distributed on topics between theoretical, practical and seminar classes, as well as independent work of students in the form of discussions, presentations, test tasks, situational tasks. The theoretical and applied aspects of the organization and conduct of the audit are described, which allow assessing the effectiveness of the management of its affairs with due completeness and reliability. The latest legislative changes have been taken into account. The use of methodological materials will allow each student to rationally allocate their time while studying the discipline, get a sufficiently adequate aggregate score and rating assessment and form professional skills. Meets the requirements of the federal state educational standards of higher education of the latest generation. For undergraduate students studying in the field of training 38.03.01 "Economics".

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Hinde, Steve. Internal auditing. London: Accountancy Books, 1999.

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Amran, Noor Afza, and Ifa Rizad Mustapa, eds. The WAFA Group:: Case Studies in Auditing. Sintok, Kedah Darul Aman, Malaysia: Penerbit Universiti Utara Malaysia, 2018.

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Higson, Andrew. Developments in audit approaches: From audit efficiency to audit effectiveness? Loughborough: Loughborough University Business School, 1996.

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Wyett, John. Audit framework. London: Certified Accountants Educational Projects, 1994.

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Greater Manchester Visitor and Convention Bureau. Marketing audit. Manchester: Greater Manchester Visitor and Convention Bureau, 1992.

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Moore, C. A. QMS audit. London: HMSO, 1992.

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San Francisco (Calif.). Office of the Controller. Audit memorandum. San Francisco Calif: Office of the Controller, 2008.

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Council, Derby (England) City. Woodland audit. Derby: Derby City Council, 1991.

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Costello, Tim, and Lori Blackshear. "Audit." In Prepare Your Data for Tableau, 79–89. Berkeley, CA: Apress, 2019. http://dx.doi.org/10.1007/978-1-4842-5497-4_6.

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Leonard, Anghel. "Audit." In Spring Boot Persistence Best Practices, 575–600. Berkeley, CA: Apress, 2020. http://dx.doi.org/10.1007/978-1-4842-5626-8_11.

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Clayton, J. "Audit." In Therapeutic Management of Incontinence and Pelvic Pain, 241–42. London: Springer London, 2002. http://dx.doi.org/10.1007/978-1-4471-3715-3_36.

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Nahler, Gerhard. "audit." In Dictionary of Pharmaceutical Medicine, 11. Vienna: Springer Vienna, 2009. http://dx.doi.org/10.1007/978-3-211-89836-9_93.

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Zimmermann, U., and A. Steinhorst. "Audit." In Springer Reference Medizin, 230. Berlin, Heidelberg: Springer Berlin Heidelberg, 2019. http://dx.doi.org/10.1007/978-3-662-48986-4_327.

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Villars, P., K. Cenzual, J. Daams, R. Gladyshevskii, O. Shcherban, V. Dubenskyy, N. Melnichenko-Koblyuk, et al. "AuSiP." In Landolt-Börnstein - Group III Condensed Matter, 660. Berlin, Heidelberg: Springer Berlin Heidelberg, 2008. http://dx.doi.org/10.1007/978-3-540-44752-8_552.

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Zimmermann, U., and A. Steinhorst. "Audit." In Lexikon der Medizinischen Laboratoriumsdiagnostik, 1. Berlin, Heidelberg: Springer Berlin Heidelberg, 2018. http://dx.doi.org/10.1007/978-3-662-49054-9_327-1.

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Weik, Martin H. "audit." In Computer Science and Communications Dictionary, 77. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_1026.

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Burlea-Schiopoiu, Adriana, Anca Madalina Bogdan, Magdalena Mihai, and Cristian Ovidiu Dragan. "Audit." In Encyclopedia of Sustainable Management, 1–4. Cham: Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-02006-4_646-1.

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Gropp, Michael. "Audit." In Masing Handbuch Qualitätsmanagement, 341–51. 7th ed. München: Carl Hanser Verlag GmbH & Co. KG, 2021. http://dx.doi.org/10.3139/9783446466210.015.

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Тези доповідей конференцій з теми "AUSIT"

Price, Tiffany. "Energy Audit of MC-1." In Energy Audit of MC-1. US DOE, 2020. http://dx.doi.org/10.2172/1656619.

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

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Transparency reports are a communication link between audit firms and the general public about their work, internal policies, and quality control to increase the trust of information users. On the other hand, the need for transparency in audit firms is a factor that aims to substantially improve and maintain the quality of audits at the highest level. This paper is quantitative and qualitative research on the transparency of audit firms in the Republic of North Macedonia and analysis of the financial data contained in them, focusing on the audit firms' revenue. Through a detailed elaboration of each audit firm’s transparency reports in the period from 2007 to 2021, or a total of 372 individual transparency reports, we identified the state of transparency reports that differs in the period from 2007 to 2013 versus 2014 to 2021, positive trends of financial indicators over the years, as well as the structure of total revenues, i.e. participation of the individual services they offer. The hypothesis testing findings are early results, identifying the positive correlation between the number of employees and the audit-related turnover regardless of the audit firms' size and their affiliation with Big 4, an international network, or local audit firms. Between the number of customers, i.e. audit engagements and the audit-related turnover, there is a positive correlation for international network audit firms and local audit firms, but not for the Big 4. The paper contributes to the current literature on audit firms’ transparency in order to improve them and their real contribution to improving the quality of audit engagements. The results of the conducted quantitative analysis are a good basis for further in-depth research in identifying potential factors that correlate with the audit firms’ revenue.

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Rodiyahsari, Lailatul, and Suyatmin Waskito Adi. "Pengaruh Audit Lag, Audit Tenure, Likuiditas, Dan Solvabilitas Terhadap Penerimaan Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur Sektor Industri dan Kimia yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2017-2019)." In SEMINAR NASIONAL DAN CALL FOR PAPER 2020 FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MUHAMMADIYAH JEMBER. UM Jember Press, 2021. http://dx.doi.org/10.32528/psneb.v0i0.5189.

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Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh audit lag, audit tenure, likuiditas, dan solvabilitas terhadap penerimaan opini audit going concern. Data yang digunakan dalam penelitian ini adalah laporan keuangan auditan yang diterbitkan oleh perusahaan manufaktur di sektor industri dan kimia yang terdaftar di PT Bursa Efek Indonesia dari 2017-2019. Sampel penelitian berjumlah 25 perusahaan dipilih dengan metode purposive sampling, dengan periode observasi 3 tahun. Perangkat lunak yang digunakan untuk analisis adalah SPSS 25. Metode analisis menggunakan metode regresi berganda. Hasil penelitian menunjukkan bahwa audit lag, dan audit tenure tidak berpengaruh terhadap penerimaan opini audit going concern. Sedangkan liabilitas dan solvabilitas memiliki pengaruh terhadap opini audit going concern.

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Wei Li and Dan Shi. "Audit quality, audit fees and gender." In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339987.

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Shah, Haroon Ali, Samatar Osman, Intesar Nur, and Hamza Umar. "154 An audit of audit teaching." In Leaders in Healthcare Conference, 17–20 November 2020. BMJ Publishing Group Ltd, 2020. http://dx.doi.org/10.1136/leader-2020-fmlm.154.

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Dabić, Ljubiša. "ZADRUŽNA REVIZIJA KAO SPECIFIČNA PRIVATNA I KOMERCIJALNA USLUGA." In XVIII Majsko savetovanje. University of Kragujevac, Faculty of Law, 2022. http://dx.doi.org/10.46793/xviiimajsko.073d.

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The subject of the research is the cooperative audit service.The aim of this paper is to research that the cooperative audit service is a specific private and only in its foundation, a commercial service, with several elements of non-market service, which based on legal solutions on cooperatives and cooperative audit, takes on a number of specifics compared to other private and commercial services. In addition, to research and shed light on the specifics of the cooperative audit service and its differences and similarities with the audit services provided in other sectors of the national economy - state or legal audit.The purpose of this paper is to enrich the domestic legal literature in the subject area. The cooperative audit service incorporates a number of properties, characteristics and specifics, which primarily arise from the nature of the cooperative as a special legal organizational form and cooperative audit as a special type of audit.

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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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Doucek, Petr, Martina Kuncova, Ludek Novak, and Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies." In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.

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Ensuring the security of information systems of companies is one of the important functions of the Corporate Informatics Department. One effective tool for building secured information systems is to audit their security. This article analyzes the results of 66 security audits in companies in the Czech Republic and the Slovak Republic during the years 2015-2018. The structure of the audit findings and their groups corresponds to the structure of ISO/IEC 27001: 20013. Using the data, we have formulated two hypotheses. The first hypothesis was about the dependence of the audit results on the size of the company; the second hypothesis examined the dependence of the audit results on the year of its performance. We used Pearson’s chisquare independence test to verify these hypotheses. We have grouped the detailed audit results to provide clear proof. Based on the achieved results, we can say that the analyzed audit results showed the dependence of the audit results on the size of the company as well as on the year the audit was performed. The discussion then explains the reasons for the identified dependencies.

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Rudder, Marc, Amanda Kissoon, and Indira Rampaul-Cheddie. "Raising the National Average for Asset Integrity Management in the Energy Sector of a Small Island Developing State." In SPE Trinidad and Tobago Section Energy Resources Conference. SPE, 2021. http://dx.doi.org/10.2118/200934-ms.

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Abstract In 2015 and 2016, the Ministry of Energy and Energy Industries (MEEI) undertook a National Facilities Audit (NFA) to augment the periodic audit exercises of the Ministry. This Audit was the first of its kind conducted in Trinidad and Tobago and involved upstream, midstream and downstream energy sector companies. Some companies scored highly in the Audit, some were average and others below average. This paper will provide guidance to operators who scored below the average so that they can make the necessary adjustments to improve their Asset Integrity scores to above average and beyond in future. The selected consultant who performed the NFA developed a standardized audit protocol to audit all the companies. The MEEI set up a Steering Committee to oversee the execution and delivery of the audit to ensure it was conducted within the project's objectives. The consultant and MEEI representatives conducted joint audits, which involved document reviews, interviews and site visits. A Systems and Equipment Audit was conducted followed by a site visit. The project lasted 9 months, a total of 30 audits were conducted during the period, and a report prepared and presented to the MEEI by the consulta nts with the findings and recommendations. Scores were assigned to various categories in both the System and Equipment Audits, which contributed to a System score and Equipment score. From these two scores, an overall score was determined. The audit found that Asset Integrity Management (AIM) systems showed a wide variation across the industry, international companies were typically more advanced with AIM than domestic companies, the state-owned companies had the lowest scores and Joint Venture companies generally had the highest scores. Generally, many companies did poorly in the audit due to lack of proper documented internal procedures with respect to Asset Integrity. Companies that did well had well-documented procedures for process safety management. The paper will show the benefit of conducting a nationwide Asset Integrity Audit that can inspire other countries to consider doing likewise and thus encourage improved Asset Integrity Management in the global energy sector. The paper will go into the details of the audit so that in future companies would be more prepared for a similar type of audit, and who show significant improvements with their scores.

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Muhajir, Ahmad. "Does Audit Risk Affect The Audit Fee?" In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007017104750480.

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Pastuovic, Colleen Anne, and Angela Wnek Heppard. Capability Audit. Office of Scientific and Technical Information (OSTI), August 2018. http://dx.doi.org/10.2172/1467375.

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Author, Not Given. Environmental audit manual. Office of Scientific and Technical Information (OSTI), January 1990. http://dx.doi.org/10.2172/7148495.

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Author, Not Given. Environmental audit manual. Office of Scientific and Technical Information (OSTI), January 1990. http://dx.doi.org/10.2172/7004908.

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Marshak, Ronni. CX Audit: JCP.com. Boston, MA: Patricia Seybold Group, April 2013. http://dx.doi.org/10.1571/cea04-18-13cc.

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Tapscot, Derrick, Jeremey Connor, Greg Bischof, Eugene Tung, Jean-Luc Gerling, and Urs Manderscheid. Audit trail requirements. BioPhorum, July 2021. http://dx.doi.org/10.46220/2021tr004.

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Crisp, Richard, and Elizabeth Sanderson. Bolsover Skills Audit. Sheffield Hallam University, February 2022. http://dx.doi.org/10.7190/cresr.2022.3958799715.

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Rahman, Asad, and Alice Carter. ‘6Ps’ audit tool. EdTech Hub, September 2022. http://dx.doi.org/10.53832/edtechhub.0117.

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EdTech interventions so often fail to take into consideration the broader system they work within. EdTech Hub has created this tool to assess interventions and identify any gaps in the thinking that might stop an intervention from working. Keywords: innovation; education system; 6Ps; tool An output of the EdTech Hub, https://edtechhub.org

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Kok, M. G., J. J. Groot, Harri Moora, Kadi Vāli, and Kristiina Martin. Siidrikoda food rescue audit : Results of the food rescue audit. Wageningen Food & Biobased Research, 2021. http://dx.doi.org/10.18174/557415.

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Kok, M. G., J. J. Groot, Kadi Vāli, Harri Moora, and Kriistina Martin. COOP Eesti food rescue audit : Results of the food rescue audit. Wageningen Food & Biobased Research, 2021. http://dx.doi.org/10.18174/557417.

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Khan, Mahreen. Evaluating External Government Audit. Institute of Development Studies, September 2022. http://dx.doi.org/10.19088/k4d.2022.140.

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This rapid literature review of primary and grey sources found substantial evidence of the merits of donor support to Public Financial Management (PFM) initiatives but no specific evidence assessing donor support for external government audit, such as Supreme Audit Institutions (SAIs). PFM reforms are established as being generally beneficial, assist in reducing or preventing corruption, increasing transparency and accountability, as well as improving service delivery quality, although the exact impacts are difficult to measure. Performance auditing has recently attracted more attention than traditional financial or compliance auditing and is seen by many sources to be conducive to improving accountability, although compliance and financial auditing are still viewed as the core of external audit. There is a substantial body of literature on donor-assisted PFM reforms but a paucity of focused study or discussion of donor support to external audit specifically. This evidence gap may be due to the cost of examining the narrow focus required on donor-assisted external audit specifically. This is compounded by the complexity of gathering a sufficiently large database through surveys combined with the lack of access (for individual academics) to official datasets across countries. Furthermore, measuring the impact of SAIs, for example, is difficult due to the variety of regulatory structures that exist, inhibiting comparative cross-country studies, which has resulted in a preference for in-depth analyses. Only multilateral institutions have conducted comprehensive cross-country surveys. However, the evidence does show that strengthened PFM systems and SAIs,1 if they are independent and fully resourced, increase transparency and accountability, helping to combat corruption, when governments are made answerable to their audit findings. The evidence on the effectiveness of SAIs (against corruption) is mixed and not as strong as for PFM reforms in general. The impact of PFM interventions in preventing or reducing corruption increases when reforms are sector-specific and complemented by societal awareness initiatives, citizen participation, and infomediary advocacy. This finding seems applicable to SAIs as the discourse is increasingly on improving comprehension of audit reports and wider dissemination to relevant stakeholders.

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