auditor and audit
INTERNATIONAL STANDARD ON AUDITING 200 OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING doc
Ngày tải lên :
29/03/2014, 18:20
... INDEPENDENT AUDITOR AND THE CONDUCT OF AN
AUDIT IN ACCORDANCE WITH INTERNATIONAL STANDARDS ON AUDITING
ISA 200
73
AUDITING
5. As the basis for the auditor s opinion, ISAs require the auditor ... auditor shall evaluate
whether this prevents the auditor from achieving the overall objectives of the
auditor and thereby requires the auditor, in accordance with the ISAs, to
modify the auditor s ...
INTERNATIONAL STANDARD ON AUDITING 200
OVERALL OBJECTIVES OF THE INDEPENDENT AUDITOR
AND THE CONDUCT OF AN AUDIT IN ACCORDANCE WITH
INTERNATIONAL STANDARDS ON AUDITING
(Effective for audits of...
- 29
- 564
- 0
CONCEPT RELEASE ON AUDITOR INDEPENDENCE AND AUDIT FIRM ROTATION doc
Ngày tải lên :
29/03/2014, 22:20
... M.A. Geiger and K.
Raghunandan, Auditor Tenure and Audit Reporting Failures, Auditing: A Journal
of Practice & Theory 21 (2), 67-78 (2002); A. Ghosh and D. C. Moon, Auditor
Tenure and Perceptions ... Prencipe, and M. Trombetta, Auditor
Tenure and Auditor Change: Does Mandatory Rotation Really Improve Audit
Quality?, Proceedings of the Annual Meeting and Conference on Teaching and
Learning ... Carcello and A. L. Nagy, Audit
Firm Tenure and Fraudulent Financial Reporting, Auditing: A Journal of Practice
& Theory 23 (2), 55–69 (2004); N. George, Auditor Rotation and the Quality of
Audits,...
- 41
- 351
- 0
fixed term auditor and senior financial auditor employment register potx
Ngày tải lên :
19/06/2014, 19:20
...
Financial Audits
Principal Financial
Auditor
Senior Financial
Auditor (limited)
Senior Financial
Auditor
Financial
Auditor
Graduate
Financial Auditor
Cadet Financial
Auditor ... Financial
Audit Services
Principal Financial
Auditor
Senior Financial
Auditor (limited)
Senior Financial
Auditor
Financial
Auditor
Senior Financial
Auditor
Financial
Auditor ...
Financial Auditor
Cadet Financial
Auditor
Low Risk Manager Financial
Audits
Principal Financial
Auditor
Senior Financial
Auditor
Financial
Auditor
Financial
Auditor
Graduate...
- 6
- 89
- 0
Financial Audit Services: On behalf of the Comptroller and Auditor General and the Northern Ireland Audit Office Invitation to Tender potx
Ngày tải lên :
19/06/2014, 21:20
... is trial version
www.adultpdf.com
1
Financial Audit Services: On behalf of the Comptroller and
Auditor General and the Northern Ireland Audit Office
Invitation to Tender
Introduction ... qualified auditors and
provide relevant details;
(ii) Tenderers must demonstrate their knowledge and relevant experience of the
public sector, including the accounting, auditing and corporate ... and the Defence Vetting Agency (DVA). Further details are
provided in Appendix 4.
Clarified International Standards on Auditing
2.11 Clarified International Standards on Auditing (UK and...
- 6
- 270
- 0
bergner - 2011 - auditor rotation and auditor independence - an investigation using social identity theory and accountability
Ngày tải lên :
06/01/2015, 19:41
...
Organization 9
Auditor independence 10
Constraints inhibiting auditor independence 11
Incentives encouraging auditor independence 13
Auditor rotation and independence 15
Audit firm and partner ...
ABSTRACT OF DISSERTATION
AUDITOR ROTATION AND AUDITOR INDEPENDENCE:
AN INVESTIGATION USING SOCIAL IDENTITY THEORY AND
ACCOUNTABILITY
The AICPA and GAO claim that audit partner rotation provides ... rotation and
partner signing.
KEYWORDS: audit partner rotation, auditor independence, mandatory rotation,
accountability, Social Identity Theory
S|ude,nt's signatu
Date
AUDITOR ROTATION AND...
- 197
- 231
- 0
butcher et al - 2012 - perceptions of audit service quality and auditor retention
Ngày tải lên :
06/01/2015, 19:41
... perceived audit service quality
and retention of the auditor. They argued that this
result might be because there was no legislative
limit on auditor tenure and because the cost of
changing auditor ... perceptions of audit service
quality attributes and auditor retention in a context
that comprises a high auditor retention rate and
client satisfaction with audit service quality, and
that also ... audit firm and audit firm
responsiveness to the client were important
considerations in intended auditor retention
Perceptions of Audit Service Quality and Auditor Retention 13
Int. J. Audit. ãã:...
- 22
- 510
- 0
![geiger and raghunandan - 2002 - auditor tenure and audit reporting failures [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_yni1420548123.jpg)
![ghosh and moon - 2005 - auditor tenure and audit quality [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_wrb1420548124.jpg)
ghosh and moon - 2005 - auditor tenure and audit quality [mar]
Ngày tải lên :
06/01/2015, 19:42
...
how
tenure affects auditor
independence. Proponents
of
mandatory
auditor
rotation
claim
that
lengthy
auditor tenure erodes
independence,
which
in
turn
impairs
audit
quality.
Others ...
with
longer
auditor tenure. Our
results
suggest
that
investors
view
audit
quality
as
improving
with auditor tenure.
Perceptions
of
Information
Intermediaries
and Auditor Tenure ...
into
the
recent debate
surrounding
auditor
tenure,
inde-
pendence,
and
audit
quality
by
analyzing
the
relationship
between auditor
tenure
and
audit
The
Accounting
Review,
April...
- 29
- 506
- 1
gonzález-díaz et al - 2014 - auditor tenure and audit quality in spanish state-owned foundations
Ngày tải lên :
06/01/2015, 19:42
...
audit
quality:
auditor
competence
and
auditor
independence.
Geiger
and
Raghunandan
(2002),
Myers,
Myers,
and
Omer
(2003)
,
Ghosh
and
Moon
(2005),
Knechel
and
...
litigation
against
law
firms,
auditor
selection,
auditor
changes
and
firm
size,
nature
of
auditors’
opinions,
pricing
of
audit
services
and
user
perception.
Also,
...
(2007)
and
Jackson,
Moldrich,
and
Roebuck
(2008)
have
shown
that
audit
quality
improves
with
auditor
tenure.
However,
Levinthal
and
Fichman
(1988)
and
Deis
and
...
- 12
- 388
- 0
hossain - 2013 - effect of regulatory changes on auditor independence and audit quality
Ngày tải lên :
06/01/2015, 19:42
... = audit fees; NAS = auditor- provided non -audit services fees; TOTAL = total of audit and non -audit services
fees; FEERATIO = non -audit fees scaled by total audit and non -audit fees; AF_TA = audit ... between auditor- provided NAS
fees and audit quality
The objective of passing CLERP 9 was to improve
auditor independence and audit quality. CLERP 9
and the Corporations Act 2001 require auditors ... improvement of
auditor independence and audit quality.
Key words: Going-concern, audit opinion, abnormal non -audit
fees, audit quality, discretionary accruals, non -audit fees, CLERP
9, auditor independence,...
- 19
- 695
- 0
hudaib and cooke - 2005 - the impact of managing director changes and financial distress on audit qualification and auditor switching
Ngày tải lên :
06/01/2015, 19:42
... to
switch its auditor and the auditors’ incentives to attest to a given
IMPACT OF CHANGES ON AUDIT QUALIFICATION 1713
#
Blackwell Publishing Ltd 2005
report and argued that when the client and auditor ... viz. auditees’ assets, Z-scores, gearing and auditors’ remu-
neration. Table 4 provides descriptive statistics relating to
auditor switching, MD change and type of audit opinion.
Between 1987 and ... (Haskins and
Williams, 1990; and Citron and Taffler, 1992), management
changes (Burton and Roberts, 1967; and Carpenter and
Strawser, 1971), type of audit firm (Warren, 1980; Shank and
Murdock,...
- 37
- 597
- 0
chow and rice - 1982 - qualified audit opinions and auditor switching
Ngày tải lên :
06/01/2015, 19:42
...
opinion and
switched auditors
subsequently,3
2.
Received
a
qualified
opinion
and
kept
the same
auditor,
3.
Received
a
clean
opinion
and
switched auditors
subsequently,
and
4. ... Terms and Conditions
Chow
and
Rice
333
TABLE
5
DIRECTION
OF AUDITOR
SWITCHING
BY
QUALIFIED
FIRMS
New
Auditor
LT
HT
Row
totals
(1)
(3)
LT
96
20
116
(95)
(21)
Old
Auditor ...
with
the
auditor,
and
any
other
item
identified
by
management
as the
reason for
changing
auditors.
Data
on the name of
the
auditor,
the
name of the
new auditor
(if
switched),...
- 11
- 285
- 0
![chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]](https://media.store123doc.com/images/document/2015_01/06/medium_bpj1420548143.jpg)
chung - 2004 - selective mandatory auditor rotation and audit quality - an empirical investigation of auditor designation policy in korea [mar]
Ngày tải lên :
06/01/2015, 19:42
... the auditor- client
relationship through auditor designation requirements enhances auditor independence.
This study investigates the impact of mandated auditor changes on earnings, and
thus audit, ... designated auditor will be mandatorily replaced
by another designated auditor) . Bae et al.’s findings suggest that auditor designation
increases auditor conservatism, thus implying improvement in auditor ... whether auditor designation (selective
mandatory auditor rotation) improves audit quality. DeAngelo (1981a) and Watts and
Zimmerman (1981, 1986) define audit quality as the probability that an auditor...
- 56
- 285
- 0
![daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]](https://media.store123doc.com/images/document/2015_01/06/medium_sds1420548148.jpg)
daniels and booker - 2011 - the effects of audit firm rotation on perceived auditor independence and audit quality [mafr]
Ngày tải lên :
06/01/2015, 19:42
... recommends that audit committees consider
rotation of auditors as a means of enhancing auditor inde-
pendence and building investor confidence. The Commis-
sion believes that the cost of auditor rotation ... 2002).
<http://banking.senate.gov/02-3hrg/031402/copeland.htm>.
DeAngelo, L. E. (1981a). Auditor independence, ‘‘low-balling’’ and
disclosure regulation. Journal of Accounting and Economic, 3, 113–127.
DeAngelo, L. E. (1981b). Auditor size and audit quality. Journal ... rotation of auditors would mean that institutional
knowledge will be lost and on each new engagement the
auditors will be climbing a steep learning curve (Copeland,
2002). John H.Biggs, Chairman and...
- 5
- 516
- 0
dao and pham - 2014 - audit tenure, auditor specialization and audit report lag
Ngày tải lên :
06/01/2015, 19:42
... industry
specialization measures and STEN and LTEN9.
3.1.2 Auditor industry specialization. Following
Habib and Bhuiyan (2011),weuse
two measures of auditor industry specialization and classify auditor industry
specialization ... Kong.
Lee, H Y., Mande, V. and Son, M. (2009), “Do lengthy auditor tenure and the provision of non -audit
services by the external auditor reduce audit report lags?”, International Journal of
Auditing, ... between audit rm tenure and auditors’
effectiveness and efciency. Lee et al. (2009), for instance, show that rms with long audit
rm tenure have shorter ARL, a proxy for auditors’ effectiveness and...
- 23
- 761
- 0
