that large audit firm offices improve audit quality following enforcement naming another office within their firm while …-sanctioned firms are in closer proximity to the sanctioned auditor. Supplemental tests reveal that results are stronger when non …-sanctioned auditor clients are similar to the sanctioned firm’s clientele. Our findings suggest a positive, but varied deterrence effect …

mandatory auditor rotation requirements have been debated intensively. The available empirical evidence is not conclusive and … and present empirical evidence on the impact of auditor term length and rotation requirements on government performance at … the US State level. We find evidence indicating that relatively short as well as extended auditor terms have a negative …

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 …

conclusions after processing relevant literature and makes recommendations on how to improve auditor independence in the financial …