Relation of Credit Rating, Litigation Risk and Audit Opinion Modification by Hossein Rajabdorri, Razieh Ghorbani

Subjects: “…opinion modification…”
Get full text

Key Audit Matters and their Impact on the Financial Statements of Listed Entities by Daniel BOTEZ, Oana-Ancuta STANGACIU, Anatol MELEGA, Mihaela ENACHI

Subjects: Get full text

The Perception of Auditors in the Measurement of Instruments Financial Institutions at Fair Value in Financial Institutions by Paulo Cesar de Melo Mendes, Jorge Katsumi Niyama, Cesar Augusto Tiburcio Silva

“…A questionnaire was applied with a sample of 62 independent auditors with technical qualification in financial institutions of large audit firms among partners, managers and senior auditors. …”
Get full text

Value-creating factors in the professional relationship between the auditor and the employer in the auditing profession by Alireza Vaziri, keihan Azadi, Mojtaba Maleki choubari

“…This helps to build mutual trust between the auditor and the employer. 3- Increasing the independence of auditors: Audit institutions should emphasize the independence of their auditors so that they can provide their opinions without being influenced by the owners. …”
Get full text

Contracting account audit on social networks by Jakovljević Nemanja, Jakovljević Stefan

Get full text

Materialidad en la auditoría financiera: Estándares internacionales y juicio profesional. by María Eugenia Quintero Bazán

“…La auditoría financiera tiene como propósito incrementar el grado de confianza de los usuarios en los estados financieros mediante la expresión de una opinión que formula el auditor independiente. En la revisión y verificación de los estados financieros, la materialidad está presente como un umbral que debe ser determinado por el auditor aplicando su juicio profesional según Norma Internacional de Auditoría 320 (NIA 320) emitida por el Consejo de Normas Internacionales de Auditoría y Aseguramiento (IAASB por sus siglas en inglés), por tanto, la materialidad es considerada en la auditoría financiera como un eje transversal. …”
Get full text

AUDIT ATTRIBUTES AND FINANCIAL REPORTING QUALITY OF NIGERIAN DEPOSIT MONEY BANKS: THE MODERATING EFFECT OF GOING CONCERN by Johnson Kolawole OLOWOOKERE, Fatima Imike MBAH, Bolarinwa Rotimi FERUKE, Blessing Onyi AKINDE

“…Going concern was used as the moderating variable. Auditors’ opinion was used to measure going concern. …”
Get full text

Assessment of the Quality of Financial Statements of Government-Owned Enterprises in Bosnia and Herzegovina by Amira Pobrić

“…The results of the research show that in over 80% of cases the auditors gave a modified audit opinion indicating that the quality of the financial statements is not at a satisfactory level. …”
Get full text

The Relationship Between the Policies and Procedures of International Auditing Standard (220) Quality Control and Enhancement of Audits by Ali Mohammed Hassan AL-Bakate, Sohad Sabih Al-Saffar

“… The research paper aims at knowing the link between the policies and procedures of the International Auditing Standard (220) quality control and enhancing the audit process, increasing the reliability of its output, developing its capabilities and capabilities, diversifying its activities and services provided, access to quality and reducing the expectations gap, so the policies and procedures of the International Auditing Standard (220) control were Quality, the guarantee to reach this and consequently the customer’s satisfaction, which helps in providing a neutral technical opinion that expresses the economic and financial position of the unit and its business activity honestly and fairly. …”
Get full text

An Audit Risk Model Based on Improved BP Neural Network Data Mining Algorithm by Wenjia Niu, Lihua Zhao, Peiyao Jia, Jiankun Chu

“…Effective identification of audit risks can help auditors plan their audit work rationally and issue correct audit opinions. …”
Get full text

Public oversight of the audit profession – Comparison of implemented practices in the EU and the U.S. by Maja Zaman Groff, Marko Hočevar

“…So far evidence has been provided to support the proposition that PCAOB opinions are associated with earnings quality of the audit firm’s clients, that auditors have become more conservative and that the new inspectors (as opposed to the former system of self-regulation) can hold the auditors to stricter standards by taking concrete actions against felonious auditors and imposing costly penalties.…”
Get full text

Evaluación de la satisfacción de las necesidades de información de los usuarios contables con el análisis DELPHI by Rolando Eslava Zapata, Amparo Cuadrado Ebrero, Elisa García Jara

“…Para llevarlo a cabo, se tomó como referencia un panel de 35 expertos: analistas financieros, académicos, auditores y profesionales de empresas, todos ellos ubicados en la ciudad de Madrid (España), para hacer un análisis de la eficacia de la contabilidad a partir de sus opiniones, procesadas mediante el método Delphi. …”
Get full text