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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 . …
Persistent link: https://www.econbiz.de/10010734564
According to international auditing standards, fraud is an intentionally action realised by one or more persons as management, employees or third parties, action that generate erroneous interpretation of financial statements. The real intention is to cheat. However, there can be involved some...
Persistent link: https://www.econbiz.de/10010781493
level, the audit of financial situations embodies a veritable varied research domain and with favorable advantages for the …
Persistent link: https://www.econbiz.de/10010660847
of the role and management of ethical skills in Big Four audit firms. We apply discourse analysis to auditor interviews …
Persistent link: https://www.econbiz.de/10010860193
Este artículo trata de analizar las circunstancias que concurren en el trabajo del auditor a la hora de comprobar, a …
Persistent link: https://www.econbiz.de/10011277543
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. …
Persistent link: https://www.econbiz.de/10009647333
this question: does providing non-audit services by an Iranian auditor impair audit independence? And in order to gather …The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services … and their effects on audit independence in Iran. In other words, in this paper the authors have attempted to deal with …
Persistent link: https://www.econbiz.de/10008455894
To be able to assist in a credible business in our country accounting unit itself had to adapt on the one hand to the new trends of harmonization and standardization of existing on the international front, and on the other hand the new requirements of the environment business in the process of...
Persistent link: https://www.econbiz.de/10005790274
execution of an audit. In this context, this paper will discuss the relevant pronouncements of the IDW (Institute of Public …, if they are to produce a well-founded audit report. …
Persistent link: https://www.econbiz.de/10010633336
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 …
Persistent link: https://www.econbiz.de/10005814402