Product audit is the method which aims at evaluating the efficiency of preventive and corrective actions implemented to … based on the evolution in trends of the results obtained from product auditing represents the value added obtained from this … process. The audit is essentially a product control key for the activities of a productive organization . …

level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the …

of the role and management of ethical skills in Big Four audit firms. We apply discourse analysis to auditor interviews …

Este artículo trata de analizar las circunstancias que concurren en el trabajo del auditor a la hora de comprobar, a …

auditor can assist regulators in carrying out their regulatory and supervisory functions. It also considers how regulators … could implement their supervisory and enforcement tools in addressing the issue of audit liability. …

of audit committees significantly influence audit committee composition, and that tasks that are mainly auditor …This paper shows that due to legal restrictions, audit committee formation in Germany is not only a matter of enhancing … findings derived from a ques-tionnaire developed especially for the survey and sent out to 100 German Supervisory Board/audit …

emphasised. The main objective of this chapter is to illustrate how the external auditor's role could be harnessed more … firms, the role of the external auditor has become so important. …

objective of the mission is that the auditor agreed upon procedures apply audit procedures agreed upon nature auditor and the …Structural Funds audit is a requirement in the contract for financing the project and provides a range of activities … entity and any third party, and then to report the findings. The audit report should describe the purpose and procedures in …

. Within audit procedures, sampling is the procedure applied by the auditor further to carrying out: • the risk assessment … registrations and transactions – registrations and transactions selected by specific procedures. Not all audit tests are performed … registrations. ISA 530 “Audit sampling and other test methods” establishes and offers recommendations upon the use of audit sampling …