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Quelques voies de recherche françaises en audit

Bédard, Jean; Gonthier-Besacier, Nathalie; Richard, … - Université Paris-Dauphine (Paris IX) - 2001

Persistent link: https://www.econbiz.de/10010861352

Approche par les risques : les auditeurs peuvent-ils innover ?

Thiéry-Dubuisson, Stéphanie - Université Paris-Dauphine (Paris IX) - 2003

The main purpose of this research is to examine the risk assessment approach used by audit firms in France. Over the … last few years, most major audit firms have been reporting that their risk review now focuses on the business risks and the … are implemented, and their limitations.Interviews with partners on the major audit firms in France (both Fat Four and …

Persistent link: https://www.econbiz.de/10010905142

Histoire de la comptabilité, du management et de l'audit

Zimnovitch, Henri; Pezet, Anne - Université Paris-Dauphine (Paris IX) - 2005

Persistent link: https://www.econbiz.de/10010905437

New Approaches on Management Systems Audit

Stanca, Costel - In: Ovidius University Annals, Economic Sciences Series XII (2012) 1, pp. 1174-1177

during the management systems audit and the elements revised in their practice according to latest requirements. …

Persistent link: https://www.econbiz.de/10010925898

Assessment Of The Internal Financial Control System For The Needs Of Tax Practice

Nikolova, Bistra - In: Izvestiya (2014) 2, pp. 29-41

In the article there are worked out a characterization and a definition of internal financial control. There is clarified the need for carrying out this kind of financial control and are considered the reasons for which there is developed a system of internal financial control in the enterprise....

Persistent link: https://www.econbiz.de/10011210699

Doradztwo organizacyjne w przykladowym modelu ewolucji przedsiebiorstw motoryzacyjnych. (Organizational consulting in the development of automotive companies.)

Zabek, Janusz - In: Problemy Zarzadzania 11 (2013) 43, pp. 73-88

In the paper various forms of organizational consulting are presented. Some of them introduce valuable knowledge and skills to organizations. Others are also the source of technology, products and capital. Sometimes, the organizations become dependent on the consulting agencies. In some cases,...

Persistent link: https://www.econbiz.de/10011274004

Heurystyki i bledy poznawcze jako zrodlo niepowodzen audytu zewnetrznego (Heuristics and cognitive biases as a reason of external audit failures)

Wasowska, Aleksandra - In: Problemy Zarzadzania 11 (2013) 43, pp. 189-202

attributed to conscious actions of auditors. When analyzing the reasons of audit failures scholars point at the lack of … clients. Psychological studies suggest however, that the main reasons of audit failures are not negligence or conscious … discuss possible measures aimed at reducing the number of audit failures. …

Persistent link: https://www.econbiz.de/10011274623

AUDIT EXPECTATION GAP IN THE PUBLIC SECTOR IN ROMANIA

Simona, Gherai Dana - In: Annals of Faculty of Economics 1 (2011) 2, pp. 510-516

responsibilities. In this conditions audit expectation gap represents that level of expectation that remains uncovered. In this study … paper, audit expectation gap represents the difference between the achievements of public auditors and the expectations that … general public (students) have beyond those responsibility. Purpose â€" The evolution of audit expectation gap has been …

Persistent link: https://www.econbiz.de/10009650812

ACCOUNTING FOR SUSTAINABILITY: WHAT NEXT? A RESEARCH AGENDA

Cunningham Gary M.; Arne, Fagerstrom; Hassel Lars G. - In: Annals of Faculty of Economics 1 (2011) special, pp. 97-111

This working paper responds to increasing calls for more and different forms of accounting research involvement in accounting for sustainability. It seeks to provide background, clarify the accounting research issues, and suggest research methods. The background analysis indicates that...

Persistent link: https://www.econbiz.de/10009366129

THE IMPORTANCE OF ACCOUNTING INFORMATION QUALITY IN THE PERFORMANCE OF STATUTORY AUDIT

Avram, Marioara; Dutescu, Mihaela; Puican, Liliana - In: Annals of University of Craiova - Economic Sciences Series 3 (2011) 39, pp. 50-55

In our country, internal audit is a new concept, practiced on a microeconomic level. Originally, “to audit” could have … been translated as “to check the financial statements of a company”. The purpose of a statutory audit is to determine …, understandability, reliability, relevance and age.Audit is not an exact science, it is based on professional reasoning to reach …

Persistent link: https://www.econbiz.de/10010550607

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