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Author : Peter Andrew MacGregor
Publisher :
ISBN 13 :
Total Pages : 182 pages
Book Rating : 4.:/5 (18 download)
Download or read book Perceptions of the Audit Process written by Peter Andrew MacGregor and published by . This book was released on 1984 with total page 182 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christopher F. Kelly
Publisher :
ISBN 13 : 9780730014133
Total Pages : 19 pages
Book Rating : 4.0/5 (141 download)
Download or read book Auditor's Perception of the Audit Process written by Christopher F. Kelly and published by . This book was released on 1990 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Aoife Lynn
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (264 download)
Download or read book Influence of Corporate Governance on the Audit Process: Perceptions of Auditors in Ireland's Big Four written by Aoife Lynn and published by . This book was released on 2006 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264805907
Total Pages : 447 pages
Book Rating : 4.2/5 (648 download)
Download or read book Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies written by OECD and published by OECD Publishing. This book was released on 2019-10-17 with total page 447 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.
Author : Douglas A Clarke
Publisher :
ISBN 13 :
Total Pages : 700 pages
Book Rating : 4.:/5 (89 download)
Download or read book An Examination of the Impact of Individual Risk Attitudes and Perceptions on Audit Risk Assessment written by Douglas A Clarke and published by . This book was released on 1987 with total page 700 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mary B. Sweeney
Publisher :
ISBN 13 :
Total Pages : 67 pages
Book Rating : 4.:/5 (65 download)
Download or read book The Expectation Gap Between the Public's and Auditor's Perception of the Audit Process written by Mary B. Sweeney and published by . This book was released on 1992 with total page 67 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Hugh Aidan Tiernan
Publisher :
ISBN 13 :
Total Pages : 75 pages
Book Rating : 4.:/5 (65 download)
Download or read book The Expectation Gap Between the Public's and the Auditor's Perception of the Audit Process written by Hugh Aidan Tiernan and published by . This book was released on 1992 with total page 75 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Declan P. Doyle
Publisher :
ISBN 13 :
Total Pages : 58 pages
Book Rating : 4.:/5 (65 download)
Download or read book The Expectation Gap Between the Public's and the Auditor's Perception of the Audit Process written by Declan P. Doyle and published by . This book was released on 1992 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Richard F. Chambers
Publisher :
ISBN 13 : 9781634540599
Total Pages : pages
Book Rating : 4.5/5 (45 download)
Download or read book The Speed of Risk written by Richard F. Chambers and published by . This book was released on 2019-03-30 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Carroll Samuel Little
Publisher :
ISBN 13 : 9781109992854
Total Pages : 193 pages
Book Rating : 4.9/5 (928 download)
Download or read book An Exploratory Study of the Peer Review Process: Perceptions Held by Federal Audit Executives Compared to Perceptions Held by Private Sector Audit Executives written by Carroll Samuel Little and published by . This book was released on 2006 with total page 193 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal audit peer review process should: (1) pay more attention to the attitudinal qualities of peer review team members; (2) provide team members better training; (3) move away from checklists for some areas that are examined; and (4) add an efficiency and effectiveness aspect to the reviews. More study is needed to identify the reasons why public and private sector audit executives perceived differently a very similar process and used the results differently.
Author : Larry E. Rittenberg
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (18 download)
Download or read book The Impact of Internal Auditing During the EDP Application Design Process on Perceptions of Internal Audit Independence written by Larry E. Rittenberg and published by . This book was released on 1900 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Australian Institute of Company Directors
Publisher : AICD
ISBN 13 : 9781876604042
Total Pages : 56 pages
Book Rating : 4.6/5 (4 download)
Download or read book Audit Committees written by Australian Institute of Company Directors and published by AICD. This book was released on 2008 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Role and responsibilities of Audit Subcommittees of Boards. Provides a practical introduction to the role of and responsibilities of the audit committee. Explains the context in which an audit committee typically operates and outlines good practice. Reflects developments in audit committee practice, legislation and gudance from regulatory bodiesand leading global board practices since 2001."--Provided by publisher.
Author : Larry Eugene Rittenberg
Publisher :
ISBN 13 :
Total Pages : 341 pages
Book Rating : 4.:/5 (869 download)
Download or read book The Impact of Internal Auditing During the E.D.P. Application Design Process on Perceptions of Internal Audit Independence written by Larry Eugene Rittenberg and published by . This book was released on 1978 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author : Siddhartha Sankar Saha
Publisher : Emerald Group Publishing
ISBN 13 : 1787142272
Total Pages : 337 pages
Book Rating : 4.7/5 (871 download)
Download or read book Quality Control Procedure for Statutory Financial Audit written by Siddhartha Sankar Saha and published by Emerald Group Publishing. This book was released on 2017-07-13 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This new work takes a comprehensive look at the quality control framework for statutory financial audit. Saha and Roy focus on identifying the different factors governing quality of audit and establish a comprehensive framework for quality control.
Author : Arnold M. Wright
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.:/5 (138 download)
Download or read book Perceptions of Audit Seniors Concerning the Appraisal Process at CPA Firms written by Arnold M. Wright and published by . This book was released on 1980 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Lindsay M. Johnson
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book U.S. Auditors' Perceptions of the PCAOB Inspection Process written by Lindsay M. Johnson and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines U.S. auditors' observations of the PCAOB inspection process, and its impact on their work, in order to understand the current U.S. regulatory audit climate. Using 20 interviews with experienced auditors, we consider behavioral factors (e.g., perceived power of and trust in the PCAOB) that can impact the level and form of auditor compliance according to theory from the slippery slope framework on audit regulation (Kirchler et al. 2008; Dowling et al. 2018). Our participants described an audit climate with a powerful regulator. They reported that their desire to receive “clean” inspection reports has had a substantial impact on audit procedures and quality control. However, our participants do not appear to have high trust in the PCAOB, as they questioned aspects of the inspection process and its expectations. Accordingly, we conclude that U.S. public company auditors operate in an antagonistic environment where auditors perceive the PCAOB has high coercive power. In other words, they comply due to fear of enforcement rather than agreement with the PCAOB's views on audit quality. Some auditors also indicated that they consider both the costs and benefits of compliance. Theoretical intuition implies that any future increases to perceived costs relative to perceived benefits of compliance could ultimately decrease the PCAOB's coercive power and reduce U.S. auditor compliance. Our findings have implications for regulators and researchers interested in understanding behavioral factors that may influence regulatory compliance.
