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

Subjects: “…opinion modification…”
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Key Audit Matters and their Impact on the Financial Statements of Listed Entities by Daniel BOTEZ, Oana-Ancuta STANGACIU, Anatol MELEGA, Mihaela ENACHI

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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. …”
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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. …”
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Contracting account audit on social networks by Jakovljević Nemanja, Jakovljević Stefan

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Determinants of Financial Reporting Timeliness: A Study of Indonesian Consumer Cyclicals Companies by Wahdan Arum Inawati, Adinda Noor Azizah

“…CG variables consist of size of the board of directors, institutional ownership, and auditor turnover by involving corporate size and audit opinion as control variables. …”
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Risk of Material Misstatement in the Audit of Payments to Budget by Oleksandr Sherstiuk

“…During the audit, the auditor must remember that there is always a probability that the information disclosed in the reporting forms may contain material misstatements, which may lead to the auditor expressing an inadequate opinion on the quality of reporting. …”
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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. …”
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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. …”
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Audit Report Lag and Audit Fee Analysis Before and After the Implementation of Key Audit Matters in Indonesia by Vindy Felycia Loverita, Indira Januarti

“…The results show that audit fees increased following the implementation of KAM. This suggests that auditors incur higher costs when required to include KAM in their audit opinions. …”
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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. …”
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Application of the Beneish Model on the Warsaw Stock Exchange by Marek Sylwestrzak

“…The sample comprised companies that had received an adverse or disclaimer opinion by the auditors, but had not been fined by the Polish Financial Supervision Authority (KNF Board). …”
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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. …”
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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. …”
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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.…”
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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. …”
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