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Осуществлен критический анализ дефиниций, приведенных у научных источниках и законодательстве и сформована авторская трактовка относительно предмета и...
Persistent link: https://www.econbiz.de/10011234373
Although audit work, especially control testing, is generally performed by an auditor, financial auditors with … appropriate training, expertise, and supervision may undertake specific tasks in this area of the audit. This is especially …
Persistent link: https://www.econbiz.de/10005403708
In contrast to the extant research on audit fees of for-profit companies, literature on nonprofit audit fees is scant …. In this paper, audit fee determinants of previous research are tested in a nonprofit market that is characterized by a … that refinements of audit fee models need to incorporate audit market characteristics, agency problems and signaling. …
Persistent link: https://www.econbiz.de/10009392923
with supervisory practice. Also, the risk of bank audit is presented. …
Persistent link: https://www.econbiz.de/10008495441
The intern audit has an important role in economy. There is any institution without a risky activity. The goal of this … paper is to show the importance of intern audit in providing an independent evaluation of risk management, of controlling …
Persistent link: https://www.econbiz.de/10005590749
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
The Supreme Audit Institutions play a major role in auditin g the counts and the activities of the public institutions … Supreme Audit Institutions from Central and Eastern Europe are in a process of institutional modernization as one of the … European countries regarding some criterions. Through this study we intended to obtain an overall image over the Supreme Audit …
Persistent link: https://www.econbiz.de/10008677483
The third party audit of the systems of quality management may be performed by quality auditors, who represent a … during the international conferences organised by certifying bodies, practice of audit, possibility of maintaining as auditor …
Persistent link: https://www.econbiz.de/10009195568
Management control in training institutions is still a missing topic in theoretical and empirical management control research. Therefore the following article presents a framework of management control in training institutions based on the main terms discussed in this context. To illustrate and...
Persistent link: https://www.econbiz.de/10010995191
Der Beitrag behandelt die erst kürzlich in der Zeitschrift Die Betriebswirtschaft durch Haller (2004) aufgeworfene Frage, ob und inwiefern ein funktionierendes Qualitätsmanagement Einfluss auf die Wirtschaftlichkeit von deutschen Unternehmen nimmt. Konkret wird im Rahmen einer empirischen...
Persistent link: https://www.econbiz.de/10009646429