culture, audit culture and the corruption phenomenon, this paper explores the different issues related to overreliance on …

explanatory variables (corporate governance structure, CEO compensation, CEO characteristics and audit fees) on both earnings … corporate governance structure, CEO compensation, CEO characteristics and audit fees on reducing the earnings management and … corporate governance structure, CEO compensation, CEO characteristics and audit fees together on the level of both earnings …

toward market expectations (Christensen et al. , 2012). Third, the practitioner community has also been criticized for audit …

Quality audit, as a methodology for evaluating system, product and/or process performance against established …, objectivity and professionalism, the audit is an irreplaceable tool when confirmation of compliance with standards is sought … at continuous quality improvement. The concept, principles and practices of a self‐audit are focused on.  …

audit tasks. Differentiating between more conventional static auditing and modern dynamic auditing, without judging one …. Dynamic auditing complements existing audit practices and renders auditing itself more effective.  …

, criteria for “best auditing practice” are illustrated. The possibilities of harmonizing audit standards, and integrating them … with the current best audit practice are assessed. Integration on the basis of the systems approach is suggested. Finally …, it is concluded that integrated audits and audit standards will emerge in the very near future.  …