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Implementing public accountant professional standards to improve audit quality in public accountant firms in East Java, Indonesia
Indrayati; Sumiadji; Jaswadi - In: International journal of finance & banking studies : JJFBS 11 (2022) 1, pp. 34-45
Persistent link: https://www.econbiz.de/10012804720
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PCAOB Inspections : Public Accounting Firms on 'Trial'
Westermann, Kim - 2018
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
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Examining CAATTs Implementation by Internal Auditors in the Public Sector
Ahmi, Aidi - 2018
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
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Public Sector Accounting and Auditing in South Asia : A Comparison to International Standards
World Bank - 2012
, primarily Ministries of Finance, accountants general, and auditors general, and support their efforts to provide senior policy …
Persistent link: https://www.econbiz.de/10012550674
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Nepal : Public Sector Accounting and Auditing : A Comparison to International Standards
World Bank - 2012
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
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Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards
World Bank - 2012
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
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Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards
World Bank - 2012
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
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Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standards
World Bank - 2012
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
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Bangladesh - Public Sector Accounting and Auditing : A Comparison to International Standards
World Bank - 2012
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
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Kingdom of Bhutan - Public Sector Accounting and Auditing : A Comparison to International Standards
World Bank - 2012
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