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PROFESSIONAL CHALLENGES CONCERNING THE CALCULATION AND USE OF MATERIALITY
Botez, Daniel - In: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA 1/2013 (2013) December, pp. 35-44
Significance is an essential reference in the judgments of the economic environment. It talks about significant … term "materiality" when the submit financial information, to evaluate the risk or partial information or investigating … threshold of significance during the mission financial audit can serve as reference for other categories of investigation in the …
Persistent link: https://www.econbiz.de/10011163548
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Professional reasoning in expressing the auditor's opinion
Bunget, Ovidiu-Constantin; David Sobolevschi, Iulia-Maria; … - Volkswirtschaftliche Fakultät, … - 2009
Unlike other information, assertions and conclusions made during the audit process, the auditor's opinion expressed in the report on the accuracy of the financial statements in terms of the company’s image is available to all users. The result of a series of professional judgments based on...
Persistent link: https://www.econbiz.de/10008578261
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Improvement of Internal Audit Planning Method through Application of Risk Card by the Indices of Value-Based Management System of Joint-Stock Company
Smetanko, Oleksandr - In: Accounting and Finance (2014) 2, pp. 144-154
The Article deals with issues of improving methods of planning and carrying out internal audit in conditions of risk-oriented approach to audit according to the indices of value-based management system - VBM (Value Based Management) using the risk card (risk matrix). A risk card (risk matrix)...
Persistent link: https://www.econbiz.de/10010813862
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The Professional Reasoning – A Basis for Establishing the Signification Threshold
Pop, Ioana Iuliana - In: International Journal of Academic Research in … 2 (2012) 4, pp. 316-327
The present study refers to the signification threshold, as a basic element which influences the development and the quality of the entire financial audit process. During the article it is underlined the fact that the way of determining the signification threshold inside the audit missions is...
Persistent link: https://www.econbiz.de/10010706218
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QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH
Popa, Emil Irimie; Span, Ancuta Georgeta; Fulop, Timea … - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 27-27
Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The … incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron …
Persistent link: https://www.econbiz.de/10008775986
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THE BACKGROUND OF PROFESSIONAL JUDGMENT OF MATERIALTY IN STATUTORY AUDIT BASED ON QUALITATIVE FACTORS ANALYSIS
Ancuta, Span Georgeta; Emil, Popa Irimie; Timea, Fulop … - In: Annals of Faculty of Economics 1 (2010) 1, pp. 585-588
a mission as a whole. Materiality plays a primary role in determining the relevance of information provided by the users … of financial statements. This material highlights the role of qualitative factors in determining materiality, as far as … not set precise rules in determining materiality, the issue is necessary because decisions of the auditors and users of …
Persistent link: https://www.econbiz.de/10008787406
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PROPOSALS FOR A NEW AUDIT LIABILITY REGIME IN EUROPE
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2008
contributed to increased audit liability measures. It then discusses the significance of the Companies Act 2006, following the …
Persistent link: https://www.econbiz.de/10005835429
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The role of financial auditor in detecting and reporting fraud and error
Bunget, Ovidiu-Constantin - Volkswirtschaftliche Fakultät, … - 2009
Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot be held responsible for preventing fraud and errors, in your work, he can have a positive role in preventing fraud and errors by deterring their occurrence. The auditor should...
Persistent link: https://www.econbiz.de/10005836410
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Corporate Fraud, Governance and Auditing
Immordino, Giovanni; Pagano, Marco - Centro Studi di Economia e Finanza (CSEF) - 2008
We analyze corporate fraud in a model where managers have superior information but, due to private benefits from empire building, are biased against liquidation. This may induce them to misreport information and even bribe auditors when liquidation would be value-increasing. To restrain fraud,...
Persistent link: https://www.econbiz.de/10005839199
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Fundamental Principles and Conduct Rules in Audit
TOGOE, Dan - In: Romanian Statistical Review Supplement 60 (2012) 4, pp. 451-454
This paper presents the main principles applicable in audit activity. Those people involve in audit activities are obliged to respect these principles, therefore engaging themselves in the achievement of ethical and legitimate objectives of the company.
Persistent link: https://www.econbiz.de/10010598330