This study investigates the impact of the COB’s mandated public disclosure of audit fees on subsequent period audit … 2003), we find significantly smaller variances in audit fees as predicted for 2003 relative to 2002. In sum, the evidence … indicates that public disclosure has improved the precision of audit pricing. …

We examine in this paper the audit expectation gap in regards to the development of statutory audit objectives in … gap during 1966-2007 and thus underline the gap that has been widened over time. We show that the audit expectation gap is …

The objectives and scope of audit assignments, have expanded considerably over the past three decades. Globalization … has compelled companies to resort to internationally recognised audit certification. This results in extensive … restructuring. The marjor audit firms, wich were initially focused on providing an opinion, have progressively developed consulting …

Efficiency audit of business partnership is a mean of analyzing and monitoring business partnerships in terms of … optimizing the financial management of the company. Its implementation is possible both in the form of internal audit by … implementation of the tasks placed to the internal audit staff and external - involvement of independent experts. The article …