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Audit of Procurement
OECD - 2013
SIGMA Brief 28 aims to give guidance to auditors dealing with public procurement processes. Based on audit experience, it examines the stages that are worth looking at and explains why. It highlights those aspects that are recommended to be considered in more detail. It also gives advice as to...
Persistent link: https://www.econbiz.de/10012454499
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The evolving competencies of the public auditor and the future of public sector auditing
Aslan, Lale - In: Contemporary issues in public sector accounting and auditing, (pp. 113-129). 2021
Persistent link: https://www.econbiz.de/10012804011
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Financial auditing and financial reporting for Romanian state-owned companies : modified opinions and observations
Istrate, Costel - In: Journal of accounting & management information systems … 17 (2018) 4, pp. 513-531
Persistent link: https://www.econbiz.de/10011995380
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Differences in auditors' materiality assessments when auditing financial statements and sustainability reports
Moroney, Robyn; Trotman, Ken T. - In: Contemporary accounting research : a journal of the … 33 (2016) 2, pp. 551-575
Persistent link: https://www.econbiz.de/10011513995
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The Audit of Secret and Politically Sensitive Subjects : Comparative Audit Practices
1996
This paper is the result of a comparison of the audit practices with respect to the audit of secret and politically …
Persistent link: https://www.econbiz.de/10012443041
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Do global audit firm networks apply consistent audit methodologies across jurisdictions? : evidence from financial reporting comparability
Ege, Matthew S.; Kim, Young Hoon; Wang, Dechun - In: The accounting review : a publication of the American … 95 (2020) 6, pp. 151-179
Persistent link: https://www.econbiz.de/10012421503
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The effect of audit partner style on financial statement comparability
Ahn, Hyejin; Sonu, Catherine Heyjung - In: Asia-Pacific journal of accounting & economics : … 28 (2021) 1, pp. 44-70
Persistent link: https://www.econbiz.de/10012423214
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An international comparative study of the audit and accountability arrangements of supreme audit institutions
Ferry, Laurence; Hamid, Khalid; Dutra, Paula Hebling - In: Journal of public budgeting, accounting & financial … 35 (2023) 4, pp. 431-450
Persistent link: https://www.econbiz.de/10014430440
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United States and European Union Auditor Independence Regulation : Implications for Regulators and Auditing Practice
Strohm, Christiane (contributor) - 2006
In recent years, the Sarbanes-Oxley-Act has received international attention unlike few other laws. The rules presented in this act take influence on business practice and dominate the ongoing discussion on business constitution in the USA as well as in Europe. Christiane Strohm investigates the...
Persistent link: https://www.econbiz.de/10013520837
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Adoption of international standards on auditing (ISA) : do institutional factors matter?
Boolaky, Pran K.; Soobaroyen, Teerooven - In: International journal of auditing : IJA 21 (2017) 1, pp. 59-81
Persistent link: https://www.econbiz.de/10011703054