Zobrazeno 1 - 10
of 37
pro vyhledávání: '"risk based audit"'
Autor:
Nguyen Ngoc Khanh Dung
Publikováno v:
Emerging Science Journal, Vol 8, Iss 3, Pp 957-971 (2024)
There are various issues that are associated with audit quality, which can often lead to audit failures. The State Audit Office of Vietnam (SAV) needs assistance in improving its audit quality. This study was conducted to provide empirical evidence a
Externí odkaz:
https://doaj.org/article/34320f7886994885b1a7b04318224ed3
Autor:
Mohammad A. Akbar, Najarudin Toatubun, Abdul H. Mzen, Imran Syafei M. Nur, Septyana Prasetianingrum
Publikováno v:
Jurnal Akuntansi, Vol 26, Iss 1, Pp 92-107 (2022)
Public accountants are independent auditors who provide services to the general public, especially in auditing financial statements made by their clients. The task of a public accountant is to examine and give an opinion on the fairness of the financ
Externí odkaz:
https://doaj.org/article/baa3bd497fe444719af39dab74ee0548
Publikováno v:
Jurnal Akuntansi, Vol 25, Iss 2, Pp 276-293 (2021)
This study aims to examine the effect of the ability and independence of auditors on audit quality by using risk-based auditing as a moderating variable at the Inspectorate of South Sulawesi Province. The population in this study were all auditors at
Externí odkaz:
https://doaj.org/article/e8e28d9712cb444c86126d4c0e7e88c3
Autor:
Putri Anggraini, Iis Istianah
Publikováno v:
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol 8, Iss 1 (2022)
It is undeniable that auditors are expected to develop a strong audit plan to produce value-added audit reports. Given the preceding, current practice in auditing shows that many auditors use Risk-Based Audit (RBA) to determine an appropriate audit s
Externí odkaz:
https://doaj.org/article/cba6caf286b241659408341b81a5628e
Akademický článek
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Publikováno v:
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, Vol 7, Iss 1 (2021)
Risk-Based Audit (RBA) is an audit method that applies a risk approach in its implementation. By applying the RBA method, it is expected that an audit can be performed effectively and efficiently, thus producing maximum audit results. This study aims
Externí odkaz:
https://doaj.org/article/61ff3944e7c249be89fa4da2e1075676
Akademický článek
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Akademický článek
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Publikováno v:
China Journal of Accounting Research, Vol 8, Iss 4, Pp 315-335 (2015)
This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode. Specifically, we examine whether auditors are implementing the risk-based audit m
Externí odkaz:
https://doaj.org/article/3ad888b4a4404d5bab0bc12037fbf407
This study aims to determine the implementation of risk-based audit planning in the Inspectorate of Surakarta and its impact on audit quality. In addition, this study also identifies factors that hinder the implementation of the risk-based audit plan
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::7d47670c0ed5ae77f7eab4e8a88ed9a3
https://doi.org/10.31219/osf.io/qa7nx
https://doi.org/10.31219/osf.io/qa7nx
