Choosing a mechanism to encourage landholders to change their land management inorder to deliver environmental outcomes is a complicated process. Careful instrumentselection may count for little if uptake and adoption are insufficient to meetperformance targets. Similarly, investors may require...

Internal control is a process designed, implemented and maintained by the management of the organization in order to provide reasonable assurance concerning the fulfilment of tasks that refer to the credibility of financial reporting, also to the effectiveness and efficiency of operations...

In the present context is a necessity to obtain relevant information following the audits. To obtain relevant information it is required to identify risks in the audit. Institutional reform in our country refers to the development and improvement of the audit institutions, as objective and...

Choosing a mechanism to encourage landholders to change their land management in order to deliver environmental outcomes is a complicated process. Careful instrument selection may count for little if uptake and adoption are insufficient to meet performance targets. Similarly, investors may...

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as:...

The general objective of financial statements is to provide information about the financial position, performance and cash flows of an enterprise that is useful for a wide range of users in making economic of business decisions. The financial statements also present the results of resources...

Statutory audit is conducted by an financial auditor in accordance with international auditing standards. Unlike the statutory audit, financial audit covers the full range of services within the IAASB: audit services, review services, services upon agreed procedures development services...