Showing 91 - 100 of 29,581
Persistent link: https://www.econbiz.de/10012804720
The objective of our paper is to obtain a better understanding of how auditors anticipate the potential for PCAOB … auditors (of varying rank and firm) across a five-year period (2012-2017). Respondents suggest that PCAOB inspectors are … inspection is so important, that auditors (firms) have resorted to impression management strategies and "functionally stupid …
Persistent link: https://www.econbiz.de/10012917137
Computer Assisted Audit Tools and Techniques (CAATTs) are not new for auditors, and it needs to be adopted to gain the … CAATTs by internal auditors in the public sector. Accordingly, this research reports the results from 12 interviews made with … implementation of CAATTs by internal auditors in public sector is still low due to lack of expertise, high implementation and …
Persistent link: https://www.econbiz.de/10012924803
, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy …
Persistent link: https://www.econbiz.de/10012550674
This assessment of public sector accounting and auditing in Nepal is intended to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes. It is intended to provide greater stimulus for more cost-effective...
Persistent link: https://www.econbiz.de/10012552174
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more...
Persistent link: https://www.econbiz.de/10012552175
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for...
Persistent link: https://www.econbiz.de/10012552176
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit;...
Persistent link: https://www.econbiz.de/10012552177
This assessment of public sector accounting and auditing for Bangladesh is meant generally to help implement more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Bangladesh and to provide greater stimulus for more cost effective...
Persistent link: https://www.econbiz.de/10012553166
The objectives of this report are: (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit;...
Persistent link: https://www.econbiz.de/10012553167