PENGARUH PROFESIONALISME DAN INDEPENDENSI AUDITOR INTERNAL TERHADAP KUALITAS AUDIT: STUDI PADA INSPEKTORAT PROPINSI JAWA BARAT

Directory of Open Access Journals (Sweden)

Susilawati Susilawati

2015-08-01

Tujuan Penelitian ini adalah: pertama, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara simultan terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat. Kedua, untuk mengetahui serta menganalisis pengaruh Profesionalisme dan Independensi Auditor Internal secara parsial terhadap kualitas audit pada Inspektorat Provinsi Jawa Barat DOI: 10.15408/etk.v13i2.1886

PENGARUH KOMITMEN PROFESIONAL DAN KOMITMEN ORGANISASI TERHADAP KINERJA INTERNAL AUDITOR DENGAN ETIKA KERJA ISLAM SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Internal Auditor Bank Muamalat Indonesia Wilayah Jawa Tengah

Directory of Open Access Journals (Sweden)

Gunawan Aji

2013-05-01

Full Text Available A lot of studies about professional commitment and organization commitment have been done, but study to test how work of professional commitment and commitment organization effects the objective professional commitment and organization commitment was rare. The objective of this research is to examine the influence of professional commitment and commitment organization to job performance and islamic work ethic as intervening variable. The primary data used was from internal auditor perception of all internal auditor of PT. Bank Muamalat Indonesia,  one of shariah  banking  in Indonesia. The questionnaires were distributed to 150 internal auditor as respondents and 40 of questionnaires were returned and can be used. The path analysis model used to test the hypothesis of this research. The research finding figures that not of all hypothesis mentioned and built earlier could be accepted. From 7 (seven hypothesis, there were only 4 (four hypothesis admitted or accepted. The result supported H2, H5, H6 and H7, these indicated that professionalism has positively influence islamic work ethic  and islamic work ethic  has positively influence job performance. The commitment organization has not influence islamic work ethic and job performance.

The effect of government internal auditors moral reasoning and situational pressure on the tendency to commit fraud when auditing: An experimental study

Directory of Open Access Journals (Sweden)

Novita Puspasari

2015-12-01

Full Text Available This study aims to examine the effect of government internal auditors moral levels and situational pressures on the tendency to commit fraud when conducting audit. Based on the hypothesis, despite the situational pressures, the government internal auditors who have a high moral level will not commit fraud at the time of auditing. Meanwhile, the government internal auditors who have a low moral level will com-mit fraud at the time of auditing when there is situational pressure. To test the hypothesis, a 22 factorial experiment is conducted involving 68 students of STAR-BPKP of Jenderal Soedirman University. The results indicate that the government internal auditors who have a high moral level will not commit fraud in the time of auditing despite some situational pressures. Meanwhile, the government internal auditors who have a low moral level will commit fraud at the time of auditing either there is a situational pressure or not. The implications of this study are to streng-then the supervisory system for the internal auditors at the time of auditing, to provide protection for whistle- blowers who report the presence of fraud committed by auditors, and to be consistent in giving reward to professional auditors and pu-nishment to auditors who are convicted of fraud at the time of auditing.

External audit and the relation between internal auditors,supervisory body and external auditors of the banking sextor in the Republic of Macedonia

OpenAIRE

Josheski, Dushko; Jovanova, Blagica

2012-01-01

There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit, an Internal audit. In most countries, the external auditor from the public sector reports to parliament and, where relevant, the private sector auditor reports to government (e.g. minis...

Peranan Internal Auditor dalam Pendeteksian dan Pencegahan Kecurangan

OpenAIRE

SOEHARMORO

2012-01-01

The successful completion of the audit engagement is determined by the quality of the audit plan prepared by the auditor. This suggests that the lower the risk of corporate governance faced by auditors, the audit planning requires a long time and conversely, the higher the risk of corporate governance faced by auditors, the audit plan does not require a long time. Alternatively, effective corporate governance mechanisms or whether the client is not a risk to the auditor in considering when...

The Effect of Organizational Culture, Leadership Style, and Functional Position on Organizational Commitment and Their Impact on the Performance of Internal Auditors in Aceh, Indonesia

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M. Shabri Abd. Majid

2016-06-01

Full Text Available This study aims at empirically examining the influence of the organizational culture, leadership style, and functional position of an auditor on organizational commitment and their impact on the performance of government internal auditors in Aceh, Indonesia. All 183 of the governmental internal auditors at the district level within the Province of Aceh, Indonesia, were investigated. Data, which are gathered by distributing questionnaires to the entire population, are then analysed by the Structural Equation Modelling (SEM technique.The study found that organizational culture, leadership style, and functional auditor have affected the performance of the governmental internal auditor either directly or indirectly through organizational commitment.Keywords: Organizational Culture, Leadership Style, Functional Auditor, Organizational Commitment, Internal Auditor Performance.

Evaluation of hygienic-sanitary conditions of hospital nutrition and dietary services from the perspectives of internal and external auditors

Directory of Open Access Journals (Sweden)

Lize Stangarlin

2013-09-01

Full Text Available The objective of this study was to evaluate the hygienic-sanitary conditions of hospital nutrition and dietary services using external and internal auditors. Eleven hospitals were evaluated for their nutrition and dietary services using an evaluation checklist based on food safety requirements in the current legislation. The checklist was applied by an internal auditor (a technical supervisor and an external auditor (a professional with experience in food services between August and October 2011. According to the number of items on the evaluation checklist that were considered adequate, the hospital facilities were ranked as excellent, good, regular, bad, or very bad. The results obtained by the auditors were compared. According to these results, it can be said that most of the hospital nutrition and dietary services were rated as good for overall quality by the internal auditor, while the external auditor classified them as Regular. There was a clear difference between the evaluations of the auditors, both in terms of the number of items considered adequate and the overall requirements' average score. It can be concluded that hospital nutrition and dietary services should meet safety requirements in order to provide food. These facilities should have external audits conducted as a way to prevent routine problems from being perpetuated.

The role of auditor in whistleblower system: The cases in Indonesia

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Nurul Hasanah Uswati Dewi

2015-08-01

Full Text Available In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.

Pengaruh Kompetensi Sumberdaya Manusia, Perangkat Pendukung dan Peran Auditor Internal terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Kerinci

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Freddie Lasmara

2016-06-01

Full Text Available Abstract. This study aimed to analyze the effect of the competence of human resources, support tools and the role of the internal auditor of the quality of local government financial statements Kerinci. The method used is quantitative, criteria respondents in this study those concerned and involved technically in financial management, evaluating financial, and preparation of financial reporting in local government agencies Kerinci of 27 SKPD each SKPD researchers took four respondents consist of Subsection Head of Finance, Kasubbag Program, Evaluation and Reporting, Spending Treasurer and Treasurer Storage of Goods. Data processed by using multiple regression analysis. The results of this study demonstrate that the competence of human resources, support tools and the role of internal auditors jointly positive effect on the quality of financial reports of local government Kerinci district, the dominant factor is the competence of human resources this caused that for the preparation of financial statements required human resources who understand the financial management procedures. Keywords: Human Resources, Financial Management, Role of Internal Auditor   Abstrak. Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia, perangkat pendukung dan peran auditor internal terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Kerinci. Metode penelitian yang digunakan adalah penelitian kuantitatif, Kriteria responden dalam penelitian ini mereka yang berkaitan dan terlibat langsung secara teknis dengan pengelolaan keuangan, pengevaluasian keuangan, dan penyusunan pelaporan keuangan di instansi pemerintah daerah Kabupaten Kerinci dari 27 SKPD masing-masing SKPD peneliti mengambil 4 orang responden terdiri dari Kasubbag Keuangan, Kasubbag Program, Evaluasi dan Pelaporan, Bendahara Pengeluaran, dan Bendahara Penyimpan Barang. Data diolah dengan menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa

Corporate Governance & Auditor Choice in Malaysia

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Wan Nasrudin Wan Asma

2017-01-01

Full Text Available The aim of this paper is to investigate the determinants of firm’s auditor choice in Malaysia in respect of their corporate governance mechanisms. A logit regression model was developed to test the impact of firms’ internal corporate governance mechanism on auditor choice decisions made by public listed companies listed on main board of Bursa Malaysia from year 2006 to 2015. Five variables are used to proxy for firm’s internal corporate mechanism which are the ownership concentration, the duality of CEO and chairman of BOD, the size of audit committee, the size of BOD and the number of independent directors on the board. All auditors in Malaysia were classified into Big Four and non-Big Four, assuming Big Four auditors can provide higher quality audit services. The final result show that firms with less concentrated ownership, with larger size of audit committee, larger size of the BOD, with lower proportion of independent directors on the board, or in which CEO and BOD’s chairman are not the same person are more likely to hire a high-quality auditor. Hence, it suggests that when benefits from lowering capital raising costs are trivial, firms with good corporate governance mechanism are prone to choose a high-quality auditor.

The Role of Information Technology as Moderating Variable and Internal Control Effectiveness as intervening in the Relationship between Human Resource Competency and Internal Auditor Service Quality on of Report

OpenAIRE

Haliah, Hamid,Irdam

2015-01-01

in general, this research is intended to investigate factors that effect quality of report of local government in west Sulawesi province, Indonesia. Human resource competence and quality of services of internal auditor have indirect effect through the effectiveness of internal control to the quality of the report. These results indicate that the effectiveness of internal control serves as an intervening variable on the relationship of competence of human resources and internal auditor service...

Auditor tenure and auditor change: does mandatory auditor rotation improve audit quality?

OpenAIRE

M. Cameran; A. Prencipe; M. Trombetta

2009-01-01

We test the effects of auditor tenure and auditor change on audit quality in a unique mandatory audit firm rotation environment, where the rotation rule has been effective for more than 20 years. We first study the effect of audit tenure on audit quality. Our results show that audit quality—measured in terms of earnings management—tends to improve rather than worsen over time. We also examine the effects of voluntary auditor change vs. those resulting from mandatory auditor changes. Our resul...

The Effect of Auditor Ethics, Auditor Experience, Audit Fees and Auditor Motivation on Audit Quality

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Yeni Kuntari

2017-09-01

Full Text Available This study aimed to determine the effect of auditor ethics, auditor experience, audit fees, and auditor motivation on audit quality of public accounting firm in Semarang. The populations in this study were auditors who work on public accounting firm in Semarang. The total population of public accounting firm in Semarang according to Indonesian Institute of Certified Public Accountants in 2016 was 98 respondents from 14 public accounting firms. Questionnaires were distributed to auditors in all those public accounting firm. This study used purposive sampling judgement with criteria of sample were they have worked and experienced in public accounting firm for one year. A total sample of this study is 30 respondents. Using multiple linier regression analysis the results show that auditor ethics had a significant positive effect on audit quality; auditor experience had a significant positive effect on audit quality; audit fees had a significant positive effect on audit quality; and auditor motivation had a significant positive effect on audit quality. Ethics, experience, fees and motivation of auditor had a significant positive effect on audit quality.

Harmonising auditors?

DEFF Research Database (Denmark)

Loft, Anne; Jeppesen, Kim K.

2003-01-01

This paper analyses the complex process through which EU's Eighth Company Law Directive on the qualification of statutory auditors (1984) was implemented in Denmark. The Directive envisaged one group of `statutory auditors' in each member state. However, in Denmark there were two groups of auditors......: the state authorised auditors who had a long education and high status, and the registered auditors who had a shorter education, lower status and whose clients were mainly medium and small sized businesses. An exemption was made in the Directive to allow the registered auditors to continue to audit despite...... that they did not have the required `university level' education. This made the issue of education central to the long-term survival of the registered auditors and it consequently became the object of a long conflict between the parties with an interest in auditor education and qualifications: the profession...

ARGUMENTS ON USING COMPUTER-ASSISTED AUDIT TECHNIQUES (CAAT AND BUSINESS INTELLIGENCE TO IMPROVE THE WORK OF THE FINANCIAL AUDITOR

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Ciprian-Costel, MUNTEANU

2014-11-01

Full Text Available In the 21st century, one of the most efficient ways to achieve an independent audit and quality opinion is by using information from the organization database, mainly documents in electronic format. With the help of Computer-Assisted Audit Techniques (CAAT, the financial auditor analyzes part or even all the data about a company in reference to other information within or outside the entity. The main purpose of this paper is to show the benefits of evolving from traditional audit techniques and tools to modern and , why not, visionary CAAT, which are supported by business intelligence systems. Given the opportunity to perform their work in IT environments, the auditors would start using the tools of business intelligence, a key factor which contributes to making successful business decisions . CAAT enable auditors to test large amount of data quickly and accurately and therefore increase the confidence they have in their opinion.

The Impact of Competencies, Risk Management and Auditors Interactions on Internal Audit Effectiveness in Libyan Commercial Banks

OpenAIRE

Ashour, Mohamad Salah R; Sukoharsono, Eko Ganis; Ghofar, Abdul

2015-01-01

Internal audit (IA) has become an important and integral function of organizations in achieving their objectives and protecting their assets. Nonetheless, IA effectiveness has received scant attention in the literature, especially in the context of developing countries such as Libya. The research aimed To analyze the impact of competencies of the internal audit team, risk management and interaction between internal auditors and audit committees on internal audit effectiveness in Libyan commer...

Pengaruh Integritas, Obyektivitas, Kerahasiaan, dan Kompetensi Terhadap Kinerja Auditor Pemerintah

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Reni Yendrawati

2016-03-01

Full Text Available The purpose of this research is to demonstrate empirically the effect of integrity, objectivity, confidentiality and competence on the performance of the government auditor's performance. Population the object of this study is government auditors in BPKP Perwakilan D.I Yogyakarta. With a method of convenience of sampling so retrieved 60 respondents who work as the government's internal auditor in BPKP Perwakilan D.I Yogyakarta. Multiple regression analysis was used to test hypothesis. The results showed that integrity, obyektivitas, secrecy, and competence significant positive influence to the government auditor's performance.

Nuclear materials control and accountability (NMC and A) auditors in the 90's

International Nuclear Information System (INIS)

Barham, M.A.; Abbott, R.R.

1991-01-01

The increase in emphasis on the adequacy of the NMC and A internal control systems requires that management define what type of training and experience is needed by NMC and A Internal Audit Program. At Martin Marietta Energy Systems, inc. (the prime contractor for the Department of Energy at Oak Ridge, Tenn.), the Central NMC and A Manager has developed a comprehensive set of NMC and A Internal Audit policies that defines performance standards, methods of conducting audits, mechanisms for ensuring appropriate independence for NMC and A auditors, structure for standardized audit reports and working papers, and a section that addresses the development of training plans for individual NMC and A auditors. The training requirements reflect the unique combination of skills necessary to be an effective NMC and A Internal Auditor- a combination of the operational auditing skills of a Certified Internal Auditor, the accounting auditing capabilities of a Certified Public Accountant, and the specific technical knowledge base associated with nuclear materials. This paper presents a mechanism for identifying an individual training program for NMC and A auditors that considers the above requirements and the individual's long-range career goals

Internal audit practices and trends in Romania and worldwide

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Ionela-Corina CHERSAN

2016-09-01

Full Text Available For a long time, internal audit has been seen mainly as an activity of providing assistance to external auditors, especially by checking up accounting procedures as part of the internal control evaluation process. At present, while this role of the internal auditor has not disappeared, the role of consultant manager has gained primary importance. In this context, it is increasingly obvious that the professional profile of the internal auditor will undergo changes generated not only by the changes in the role that he or she fulfils, but also by the challenges that the business world needs to deal with: risk management, increasingly sophisticated information technology, data mining etc. This study relies on the information provided by The Institute of Internal Auditors Research Foundation – IIARF which includes data extracted from The Global Internal Audit Common Body of Knowledge – CBOK database, and it aims to point out the practices and trends regarding internal audit in Romania and worldwide, and, respectively, the competencies traditionally required from internal auditors, their views on the skills they master and on the scope of their further skill development.

Materials control and accountability auditor training

International Nuclear Information System (INIS)

Barham, M.A.

1993-01-01

As the Department of Energy (DOE) works to standardize the training for individuals performing materials control and accountability (MC and A) functions, the need for a definition of the appropriate training for MC and A auditors has become apparent. In order to meet the DOE requirement for individual training plans for all staff performing MC and A functions, the following set of guidelines was developed for consideration as applicable to MC and A auditors. The application of these guidelines to specific operating environments at individual DOE sites may require modification to some of the tables. The paper presents one method of developing individual training programs for an MC and A auditor or for an MC and A audit group based on the requirements for internal audits and assessments included in DOE Order 5633.3, Control and Accountability for Nuclear Materials

Improving Search Strategies of Auditors – A Focus Group on Reflection Interventions

OpenAIRE

Fessl, Angela; Pammer, Viktoria; Wiese, Michael; Thalmann, Stefan

2017-01-01

Financial auditors routinely search internal as well as public knowledge bases as part of the auditing process. Efficient search strategies are crucial for knowledge workers in general and for auditors in particular. Modern search technology quickly evolves; and features beyond keyword search like fac-etted search or visual overview of knowledge bases like graph visualisations emerge. It is therefore desirable for auditors to learn about new innovations and to explore and experiment with such...

“Kamuflase” dalam Praktik Rotasi Auditor

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Gugus Irianto

2014-12-01

Full Text Available This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which are to maintain auditors’ independence, to secure and improve quality audit, to share knowledge and profit, and to prevent collusion between auditors and their clients. On the other hand, auditors’ economic dependence on the client results in “camouflage” auditor rotation practices, including “pseudo auditor rotation” and “reincarnation” of public accounting firm. Mundane rules and par excellence ethical awareness of the auditors and auditees are needed concerning auditor rotation.

AUDIT EXPECTATION GAP: PERSPECTIVES OF AUDITORS AND ...

African Journals Online (AJOL)

Auditors also need to provide more material information to the shareholders. Directors' ... accounting and internal control systems and the fact that most of the audit evidence available ... subsequent impact on other countries' audit profession.

7 CFR 3052.305 - Auditor selection.

Science.gov (United States)

2010-01-01

... 7 Agriculture 15 2010-01-01 2010-01-01 false Auditor selection. 3052.305 Section 3052.305....305 Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the... control reviews, and price. (b) Restriction on auditor preparing indirect cost proposals. An auditor who...

29 CFR 99.305 - Auditor selection.

Science.gov (United States)

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Auditor selection. 99.305 Section 99.305 Labor Office of the... Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the... reviews, and price. (b) Restriction on auditor preparing indirect cost proposals. An auditor who prepares...

Aspectos Comportamentais no Julgamento Profissional dos Auditores Independentes

Directory of Open Access Journals (Sweden)

José Emerson Firmino

2013-12-01

Full Text Available Alguns estudos evidenciam que a adoção das International Financial Reporting Standards (IFRS proporcionou melhorias na qualidade das informações contábeis. Mas, o conjunto de Procedimentos descritos nas IFRSs é fortemente afetado pelo julgamento profissional dos contadores. O mesmo fato ocorre com o auditor, que deve avaliar se a aplicação das normas resulta em fair presentation. Esse julgamento dependerá da interpretação do auditor sobre o nível de probabilidade associada a determinadas expressões presentes no texto das normas contábeis. Alguns autores evidenciam que existem diferenças significativas na interpretação das expressões verbais de probabilidade entre os auditores e que aspectos comportamentais estão influenciando a emissão do parecer de auditoria. Diante desse cenário, o objetivo deste estudo foi investigar como se comportam os auditores no julgamento de situações subjetivas, inseridos em um cenário pessimista ou otimista, no momento da avaliação dos critérios de reconhecimento e/ou mensuração, quando da execução dos trabalhos da auditoria. A amostra desta pesquisa é composta por 258 auditores independentes com registro de responsáveis técnicos junto à Comissão de Valores Mobiliários (CVM. Os resultados obtidos, por intermédio da análise das respostas dos auditores para situações subjetivas, sugerem que o julgamento do auditor em situações de subjetividade é influenciado por aspectos comportamentais, sendo que eles podem apresentar opiniões distintas em seus relatórios.

Pengaruh Orientasi Etika terhadap Independensi dan Kualitas Audit Auditor BPK-RI

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Akhmad Samsul Ulum

2016-02-01

Full Text Available The research is to test the effects of internal factors within an auditor of BPK (ethical orientation: idealism & relativism on independence in fact and audit quality. Respondents of the research are BPK auditors across Indonesia. The method used in the research is  cluster sampling method. The research uses path analysis approach in order to test the effects of idealism and relativism on independence and audit quality. Analysis was conducted on 115 questionnaires and showing empirical evidences that idealism affects positively and relativism affects negatively the independence in fact of BPK auditors. Idealism did not directly affect the audit quality, but by means of intervening variables, i.e., independece in fact functioning as a mediator between idealism variables and audit quality. Relativism directly affects the quality audits of BPK auditors. Results of the research also showing that independence in fact positively affects audit quality of the BPK auditors.

MENGAPA PERUSAHAAN MELAKUKAN AUDITOR SWITCH?

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Kadek Sumadi

2011-01-01

Full Text Available The existence of a large number of accounting firms allowsprovides companies choices whether to stay with current firm or switchto another accounting firm. Decision of Minister of FinanceNo.423/KMK.06/2002 states that a company must switch auditor afterfive years of consecutive assignment. This is mandatory. The questionrises when a company voluntarily switches its auditor. Why does thishappen?One of the reasons is that management does not satisfy withauditor opinion, except for unqualified opinion. New management teamwould directly or indirectly encourage auditor switch to align accountingand reporting policies. Moreover an expanding company expects positivereaction when it does auditor switch. Profitability is also one reason fora company to switch auditor, for example, when a company earns moreprofit it tends to hire more credible auditor. On the other hand, when thecompany faces a financial distress, it probably would switch auditor aswell.

Pengaruh Pengalaman dan Pelatihan Auditor terhadap Struktur Pengetahuan Tentang Kekeliruan Auditor

OpenAIRE

Sri Haryanti, Caecilia

2013-01-01

The purpose of this study was to analyze the influence of auditor experience on knowledge of the error that occurred and analyze training on knowledge about the error that occurred. The study sample comprised 60 auditors covering large auditors, smalla uditors and students who have taken courses auditing. Size of sample size was determined using the formula Slovin, sampling techniques using simple random sampling. Multiple regression analysis is used to examine the effect of experience and t...

Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor

Directory of Open Access Journals (Sweden)

Aprina Nugrahesthy Sulistya Hapsari

2016-12-01

  Fenomena perilaku tuna fungsi yang dilakukan oleh auditor makin dianggap lazim di lingkup audit. Hubungan antara karakteristik personal, karakteristik non personal dan perilaku tuna fungsi menjadi sesuatu hal yang menarik untuk diteliti. Penelitian ini menguji hubungan antara karakteristik personal berupa locus of control, tingkat kinerja pribadi karyawan, komitmen organisasi dan turnover intention dan penilai kinerja auditor sebagai faktor diluar karakteristik personal terhadap penerimaan perilaku tuna fungsi dalam lingkup audit. Pengumpulan data dilakukan melalui kuisioner dari responden yaitu auditor di KAP Kota Semarang dan Surakarta dengan metode convenience sampling karena populasi auditor yang bekerja tidak diketahui dengan pasti. Analisis data dengan menggunakan Model Persamaan Struktural. Hasil dari pengujian hipotesis mengindikasikan bahwa tidak ada hubungan antara karakteristik personal dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit. Sementara itu di lain sisi terdapat hubungan antara penilai kinerja auditor dengan penerimaan perilaku tuna fungsi dalam ruang lingkup audit.

DETERMINANT OF DOWNWARD AUDITOR SWITCHING

Directory of Open Access Journals (Sweden)

Totok Budisantoso

2017-12-01

Full Text Available Abstract: Determinant of Downward Auditor Switching. This study examines the factors that influence downward auditor switching in five ASEAN countries. Fixed effect logistic regression was used as analytical method. This study found that opinion shopping occurred in ASEAN, especially in distress companies. Companies with complex businesses will retain the Big Four auditors to reduce complexity and audit costs. Audit and public committees serve as guardians of auditor quality. On the other hand, shareholders failed to maintain audit quality. It indicates that there is entrenchment effect in auditor switching.

Sampling a guide for internal auditors

CERN Document Server

Apostolou, Barbara

2004-01-01

While it is possible to examine 100 percent of an audit customer's data, the time and cost associated with such a study are often prohibitive. To obtain sufficient, reliable, and relevant information with a limited data set, sampling is an efficient and effective tool. It can help you evaluate the customer's assertions, as well as reach audit conclusions and provide reasonable assurance to your organization. This handbook will help you understand sampling. It also serves as a guide for auditors and students preparing for certification. Topics include: An overview of sampling. Statistical and nonstatistical sampling issues. Sampling selection methods and risks. The pros and cons of popular sampling plans.

De la Auditoría Contable a la Auditoría de las Comunicaciones

OpenAIRE

Cerezo, Claudia Rita

2013-01-01

A partir del examen del concepto de Auditoría y de su campo de actuación, se realizará un análisis de la práctica de auditoría contable, de sus herramientas y de sus procedimientos. Luego, se expondrán conceptos básicos de Auditoría de las Comunicaciones. A continuación, y basándose en autores del área de la Comunicación, se analizarán puntos en común y diferencias entre la Auditoría Contable y la Auditoría en Comunicaciones. Se analizará el impacto de la comunicación en los negocios. Se conc...

Factors Affecting the Internal Audit Effectiveness

OpenAIRE

Mustika, Adhista Cahya

2015-01-01

This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship. Using the internal auditor inspectorate in Java Province, Indonesia, we found that the internal audit effectiveness can be attained through increase internal audit competence, independence and strong relationship between internal and external auditor....

PENGARUH PENGALAMAN DAN PELATIHAN AUDITOR TERHADAP AUDIT RISK DENGAN PROFESIONALISME AUDITOR SEBAGAI VARIABEL MEDIASI PADA BPKP PERWAKILAN SULAWESI BARAT

OpenAIRE

FIRDHAUS MAKURAGA, HIRAZ GHIBRAN

2017-01-01

2017 Pengaruh Pengalaman dan Pelatihan Auditor terhadap Audit Risk dengan Profesionalisme Auditor sebagai Variabel Mediasi pada BPKP Perwakilan Sulawesi Barat The Effects of Experience, and Auditor???s Training on Audit Risk with Auditor???s Professionalism as Interveing Variable On BPKP Representative of West Sulawesi Hiraz Ghibran Firdhaus Makuraga Nirwana Kartini Penelitian ini bertujuan untuk meneliti pengaruh langsung dari varia...

THE IMPACT OF AUDITOR`S OPINION ON EARNINGS MANAGEMENT: EVIDENCE FROM ROMANIA

Directory of Open Access Journals (Sweden)

Andra GAJEVSZKY

2014-06-01

Full Text Available The aim of this research is to analyze the relation between modified audit opinion and abnormal accruals in the case of listed Romanian entities. In order to investigate the influence of auditor`s opinion on earnings management, a multiple regression was designed. The final sample, after eliminating the financial institutions due to homogeneity considerations, consists of 61 companies listed on Bucharest Stock Exchange – tier I, II and III- through a period of five years, from 2008 until 2012. The dependent variable of the regression which measures the discretionary accruals is represented by abnormal accruals, while the independent variables, namely audit opinion, audit firm size, firm size and current ratio of liquidity, constitute the explanatory variables of the regression which aims to capture properly the impact of auditor`s opinion on reducing earnings management in order to improve the quality of financial reporting process. This research contributes to the existent literature in several ways. First of all, at this point, it is the first article that tackles the issue of auditor`s opinion impact on earnings management in Romania. Second, the results of this study might influence the academic environment by contributing to a better understanding of the theoretical implications that can be adapted into an improved practice for the Romanian listed entities.

7 CFR 1773.31 - Auditor's report.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Auditor's report. 1773.31 Section 1773.31 Agriculture... (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Reporting Requirements § 1773.31 Auditor's report. The CPA... the auditor's report. The auditor's report should also state that the report on compliance and on...

Mentoring Function and Quality of Supervisor Auditor Relationship: Organizational Justice as A Mediation

Directory of Open Access Journals (Sweden)

Rahmawati Rahmawati

2017-06-01

Full Text Available This study empirically examines the antecedents and consequences of organization justice consisting of distributive justice, procedural justice, and interactional justice. The hypothesis of this study are mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. In additional, this study also hypothesized that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. This study is a survey of 228 government internal auditors of Financial and Development Supervisory Agency-Badan Pengawasan Keuangan dan Pembangunan (BPKP in Java-Bali Indonesia. The technique of collecting data using questionnaires. Test hypotheses using path analysis with SEM-AMOS. The results showed that mentoring function positive effect on organization justice, organizational justice positive effect on quality of supervisor-auditor relationship, mentoring function positive effect on quality of supervisor-auditor relationship. The study also provide an empirical finding that organization justice as mediation between mentoring functions and quality of supervisor-auditor relationship. The study provides recommendations to the BPKP in solving the problems faced by the government in realizing good and clean governance. This study is the first empirically examines the potential benefit of organization justice as a mediation between mentoring function and quality of supervisor-auditor relationship.

7 CFR 1773.20 - CPA's submission of the auditor's report, report on compliance, report on compliance and on...

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false CPA's submission of the auditor's report, report on... for the Submission and Review of the Auditor's Report, Report on Compliance and on Internal Control Over Financial Reporting, and Management Letter § 1773.20 CPA's submission of the auditor's report...

Auditors' Experience with Corporate Psychopaths

DEFF Research Database (Denmark)

Klarskov Jeppesen, Kim; Leder, Christina

2016-01-01

Purpose: The purpose of this paper is to analyse auditors’ experience with corporate psychopaths in their client management. Design/methodology/approach: The research was conducted as a survey among Danish state-authorized auditors, to which 179 auditors responded, representing 9% of the total...... population. Findings: Of the participating auditors, 69% had experienced corporate psychopaths in their client management and 70% of these had experienced more than one case. In addition, 43% of the auditors who had experienced psychopathic managers reported that they had committed fraud. The vast majority...... of cases were detected in the execution and completion phases of the audit and resulted in increased professional scepticism, the use of more experienced auditors and the requirement for more and better audit evidence. Research limitations/implications: The findings confirm that corporate psychopaths...

Financial structure signalling to auditors` pricing

Directory of Open Access Journals (Sweden)

Etumudon Ndidi ASIEN

2017-05-01

Full Text Available This paper empirically examines capital structure signalling to auditors. Financial structure has adverse selection that can negatively affect auditors’ perception of firm value or risk, which can lead the auditor to charge high price. We expect firms’ financial structure to positively relate with auditors’ pricing. Using panel data analysis methodology to analyse data of 311 firm-year observations of non-finance firms covering the period 2012-2015, pooled OLS regression results suggest that financial structure is positively related to auditors’ price. We find that equity, but not debt, is significantly related to auditors’ price. These results hold after controlling for auditor type. The positive relations suggest lower perceptions of firm value (hence high risk by auditors, thereby making firms to pay higher auditors’ price. This suggests that auditors penalise equity financed firms more than debt financed firms, probably because auditors interpret equity financing as firms’ inability to raise debt. Based on the findings, we recommend that auditors should monitor the capital structure of their clients to guide them in pricing their services. We also recommend that corporate finance managers should rebalance their firms’ capital structure cognisant of the fact that it signals to auditors.

Does Auditor Tenure Reduce Audit Quality?

Directory of Open Access Journals (Sweden)

- Junaidi

2012-09-01

Full Text Available Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit firm for no longer than 6 consecutive fiscal years and by a public accountant for 3 consecutive fiscal years at the longest. The purpose of this research is to examine empirically the influence of auditor tenure on audit quality. Auditor tenure is measured as the length of the auditor-client relationship. Audit quality is measured by the propensity of auditors to issue a going-concern opinion. This study uses a sample of firms listed on the Indonesia Stock Exchange during the 2003-2008 period. Research analysis uses logit model to measure the effect of auditor tenure on the auditors’ propensity to publish a going-concern opinion. The hypothesis which states that the length of auditor tenure influences negatively the propensity of auditors to issue a going-concern opinion is statistically supported. This research is expected to provide empirical evidence about the importance of limiting of the auditor-client relationship.

Contabilidade criativa e responsabilidade dos auditores

Directory of Open Access Journals (Sweden)

Ariovaldo dos Santos

2003-08-01

Full Text Available Nos contextos nacional e internacional da profissão contábil, o auditor tem exercido um papel fundamental. A atividade profissional do auditor independente tem ajudado a impulsionar o desenvolvimento dos mercados, além de contribuir para o estabelecimento da ordem socioeconômica mundial. Na visão dos usuários externos da informação contábil, e dos próprios clientes, a atuação do auditor é sinônimo de confiança e credibilidade. Nos últimos meses, a onda de escândalos contábeis, com grandes empresas de auditoria envolvidas, e até sentenciadas (no caso Enron, a Andersen foi considerada culpada, por um Júri de Houston - Texas, pela destruição de documentos, marcou a atividade profissional dos auditores e parece ter mudado a visão de responsabilidade desses profissionais sobre esses fatos. No presente artigo são estudados e apresentados alguns conceitos fundamentais relacionados com o fenômeno da contabilidade criativa, assim como os fatores que induzem sua utilização, dentre os quais pode-se destacar: valores éticos, morais e vácuos ou flexibilidade normativa. Tais fatores acabam por funcionar como catalisadores da engenharia contábil no desenho das demonstrações contábeis e passam a atender os interesses de quem as elabora em vez de buscar a imagem fidedigna do patrimônio.In the national and international contexts of professional accounting, the auditor has played a fundamental role. The professional activity of the independent auditor has both helped to encourage market development and contributed to the establishment of a global socio-economic order.From the point of view of the external users of accounting information and the clients themselves, the professional activity of the auditor is a synonym of trust and credibility. In the last few months, the wave of financial scandals involving large auditing companies, some of which were even convicted for their demonstrated - direct and indirect - intervention in

ANALISIS FAKTOR YANG MEMPENGARUHI KEPUASAN KERJA AUDITOR DAN HUBUNGANNYA DENGAN KINERJA DAN KEINGINAN BERPINDAH KERJA AUDITOR

Directory of Open Access Journals (Sweden)

Fitriany Fitriany

2011-12-01

Full Text Available This research aims to examine the factors that influence auditor’s job satisfaction, the effects of job satisfaction on performance and turnover intentions, and how far the performances moderate the relationship between job satisfaction and turnover intention. The unit of analysis from this study is an auditor who works on a public accounting firm. Results showed that in small accounting firms, only consideration leadership style affects auditor’s satisfaction, while in big accounting firms, leadership style and structure leadership style have affected auditor’s satisfaction. Considerate Leadership style has higher effect than structural leadership style. For auditors in the big accounting firms, the higher the auditor's position, the greater the desire to leave accounting firms, but the longer the experience of the auditors, the lower the desire to move from the accounting firms. In this case it is necessary to have periodic promotion policy in the accounting firms. Job satisfaction has a positive influence on performance on all types of the accounting firms. If auditors are satisfied with the work, then their turnover intentions will be low. If auditors have low job satisfaction, they will leave the accounting firms, no matter their performance level because they only consider the accounting firms as stepping stone for their next career. So firms must consider auditors' job satisfaction if they do not want to lose their auditors.

The Impact Of Auditors Independence On Audit Quality A Theoretical Approach

Directory of Open Access Journals (Sweden)

Wali Saputra

2015-08-01

Full Text Available Abstract Audit Quality is an audit conducted in accordance with auditing standards generally acceptable that can detect and report material misstatements in the financial statements include disclosure relating either caused by an error fault or fraud is able to provide assurance of internal control and is able to provide going concern warnings. audit quality is affected by the auditors independence. The more independent an auditor then increasing audit quality.

Faktor Eksternal dan Faktor Internal yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur Prosedur Audit

OpenAIRE

Yendrawati, Reni; Putri, Wenny Hartanti

2016-01-01

This study aims to analyze whether Time Pressure, Risk Audit, Materiality, Procedures Review and Control of Quality, Supervision Measures, External Locus of Control and Self Esteem auditor effect on premature sign off audit procedures. Data collection was conducted by giving questionnaires to auditors working in KAP Yogyakarta. The method of data analysis is validity and reliability testing, hypothesis testing by means of logistic regression analysis and Friedman test. Hypothesis testing is f...

Nuclear Malaysia. Towards being a certification body for radiation safety auditors

International Nuclear Information System (INIS)

Nik Ali, Nik Arlina; Mudri, Nurul Huda; Mod Ali, Noriah

2012-01-01

Current management practice demands that an organisation inculcate safety culture in preventing radiation hazard. Radiation safety audit is known as a step in ensuring radiation safety compliance at all times. The purpose of Radiation Safety Auditing is to ensure that the radiation safety protection system is implemented in accordance to Malaysia Atomic Energy Licensing Act 1984, or Act 304, and International Standards. Competent radiation safety auditors are the main element that contributes to the effectiveness of the audit. To realise this need, Innovation Management Centre (IMC) is now in progress to be a certification body for safety auditor in collaboration with Nuclear Malaysia Training Centre (NMTC). NMTC will offer Radiation Safety Management Auditor (RSMA) course, which provide in depth knowledge and understanding on requirement on radiation safety audit that comply with the ISO/IEC 17024 General Requirements for Bodies Operating Certification Systems of Persons. Candidates who pass the exam will be certified as Radiation Safety Management Auditor, whose competency will be evaluated every three years. (author)

38 CFR 41.305 - Auditor selection.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Auditor selection. 41.305... OF STATES, LOCAL GOVERNMENTS, AND NON-PROFIT ORGANIZATIONS Auditees § 41.305 Auditor selection. (a) Auditor procurement. In procuring audit services, auditees shall follow the procurement standards...

PENGARUH PENGALAMAN AUDIT TERHADAP PENINGKATAN KEAHLIAN AUDITOR

OpenAIRE

AMIR, YUNITA

2014-01-01

2014 Pengaruh Pengalaman Audit terhadap Peningkatan Keahlian Auditor Effect of Audit Experience to Increase The Expertise of Auditor Yunita Amir Mediaty Kartini Penelitian ini bertujuan untuk mengukur pengaruh pengalaman audit terhadap peningkatan keahlian auditor. Penelitian ini dilakukan dengan pengisian kuesioner oleh auditor di Makassar. Variabel independen dari penelitian ini adalah lamanya masa kerja dan banya...

7 CFR 1773.6 - Auditor communication.

Science.gov (United States)

2010-01-01

... 7 Agriculture 12 2010-01-01 2010-01-01 false Auditor communication. 1773.6 Section 1773.6... AGRICULTURE (CONTINUED) POLICY ON AUDITS OF RUS BORROWERS RUS Audit Requirements § 1773.6 Auditor... the auditor to communicate certain information regarding the nature and extent of testing and...

The Impact of Client Expertise, Client Gender and Auditor Gender on Auditors' Judgments

NARCIS (Netherlands)

A.H. Gold-Nöteberg (Anna); J.E. Hunton (James); M.I. Gomaa (Mohamed)

2006-01-01

textabstractThe purpose of the current study is to assess the extent to which auditors’ judgments are affected by client expertise, client gender and auditor gender. Prior audit research suggests that auditors place more weight on evidence received from clients who possess higher, relative to

Theory and practice of auditor procedures for opening balances during initial audit engagement

Directory of Open Access Journals (Sweden)

V.P. Bondar

2016-06-01

Full Text Available Increased international capital flows requires the adaptation of the corporative relationships mechanisms in domestic entities to the international financial disclosure practices for increase of their investment attractiveness. The professional audit development, increases transparency and fair disclosure of complete and accurate information about the company helps make it. The study proved the importance of predecessor auditor’s working papers for detection of misstatements in opening balances and assessment of the client’s accounting and internal control systems. Consequently a program of opening balances inspecting and other working papers forms have been elaborate for the audit process documentary providing. This provides optimization of the audit resources for obtaining audit evidence and monitoring the quality control in completed audit engagement. Review of the working papers of the predecessor auditor should be used for understanding the managerial staff attitude to making adjustments in terms of financial reporting on the results of its audits. It helps to avoid threats to the auditor independence, reduce the risk of not detecting material misstatement and allow the auditor to determine its confidence in opening balances.

Peranan Auditor Intenal dalam Menunjang Pelaksanaan Good Corporate Governance (Studi Kasus pada PT Dirgantara Indonesia)

OpenAIRE

Wardoyo, Trimanto S; Lena

2011-01-01

Good corporate governance is not a concept, but comprehension a lot of misunderstanding. For this because of different estimated, a lot of people need estimated. Auditor internal one of another profession that help improve good corporate governance, in this moment Good corporate governance develop to be the primary component to improve of managing the good corporate. This study aims to determine the role of internal auditor in supporting the implementation of good corporate governance, and wh...

Recently aspects regarding International Auditing Standard 200 „Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing”

Directory of Open Access Journals (Sweden)

Daniel Botez

2009-12-01

Full Text Available The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in accordance with an applicable financial reporting framework. The International Standard on Auditing 200 (ISA 200 deals with the independent auditor’s overall responsibilities when conducting an audit of financial statements in accordance with International Standards on Auditing (ISAs.

FACTORS INFLUENCING AUDITORS' GOING CONCERN OPINION

Directory of Open Access Journals (Sweden)

Hasnah Haron

2009-01-01

Full Text Available The main purpose of our study is to provide evidence the practically consideration of auditor judgement on going concern opinion. By using quasi experimental, we found strong evidence that auditors' judgement is affected by financial indicators, evidence, and disclosure. We have another finding that consensus among auditors' judgement and the interaction effects between the three independent variables is significant.

Auditor Independence and the Provision of Non-Audit Services: Perceptions by German Investors

DEFF Research Database (Denmark)

Warming-Rasmussen, Bent

2009-01-01

An economic model by DeAngelo shows that the existence of client-specific quasi-rents impairs auditor independence. The provison of non-audit advisory services (NAS) increases quasi-rents, and thus it is a threat to independence. Recently, a number of changes have been made not only to the relevent...... international and US regulations, but also to the German regulations related to NAS. A large number of empirical studies have investigated the influence of NAS on the perceived auditor independence. Most of these studies were performed in Anglo-Saxon countries, particularly in the US, and a majority found...... a negative impact. Six studies are based on data from Germany. Most of them failed to find a significant negative impact on auditor's independence. German investors have not been surveyed so far. Thus an empirical investigation of the impact of NAS on investors' perceptions of auditor independence in Germany...

Auditor Tenure and Stock Price Volatility: TheModerating Role of Auditor Industry Specialization

Directory of Open Access Journals (Sweden)

Mehran Jorjani

2018-04-01

Full Text Available Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE. Design/methodology/approach A sample of 95 companies listed on the Tehran Stock Exchange during the period 2011 to 2015 was selected and two hypotheses were formulated and analyzed using multivariate regression and econometric models. Findings The results of the study indicate that with the increase of auditor tenure, the volatility of stock returns is reduced. However, the results showed that the use of auditors specializing in the client's industry does not affect the relationship between the length of auditor tenure and the volatility of stock returns. Originality/value The findings of current study not only extend the extant theoretical literature concerning the stock price volatility in developing countries including emerging capital market of Iran, but also help investors, capital market and audit profession regulators to make informed decisions.

INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng

Directory of Open Access Journals (Sweden)

Surroh Zu'amah

2012-03-01

Full Text Available Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor. Populasi dalam penelitian ini adalah auditor pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI perwakilan Provinsi Jawa Tengah yang berjumlah 135 orang, dengan proporsional random sampling. Berdasarkan hasil penelitian ini dapat disimpulkan bahwa independensi dan kompetensi auditor mempunyai pe-ngaruh yang signifikan terhadap hasil opini auditor. Oleh karena itu, auditor disarankan untuk tetap konsisten dengan sikap independen dan kompetensinya sehingga hasil opini yang dikeluarkan dapat lebih maksimal. Abstract The purpose of this study was to determine the influence of empirical evidence of auditor independence and competence of partially and simultaneously to the auditor’s opinion. The population in this study were the auditors in the Republic of Indonesia Supreme Audit Board (BPK RI representative of Central Java province, amounting to 135 people with proportional random sampling Based on the results of this study can be concluded that the independence and competence of auditors have a significant influence on the auditor’s opinion. Therefore, auditors are advised to remain consistent with an independent attitude and competence so that the opinion is issued can get more leverage.Keywords: opinion auditor; auditor independence; auditor competence

Auditor's Guide to IT Auditing

CERN Document Server

Cascarino, Richard E

2012-01-01

Step-by-step guide to successful implementation and control of IT systems—including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study gu

The Reputation Driven Interplay of Relationships between Clients and Auditors in an Auditor Selection Process

DEFF Research Database (Denmark)

Kacanski, Slobodan

2017-01-01

This study investigates the reputation-based interplay between auditor selection and interlocking directorships from a multilevel network perspective. The aim of this article is to explore how and under what conditions reputation influences patterns of social selection processes in an assurance...... to the literature on auditor selection. A total of 774 annual reports were collected from 145 - 165 Danish public listed companies, and the relational data of companies was assembled, as comprised of the members of supervisory boards and partners who signed audit reports during the five-year period from 2010...... to 2014. In this study, mechanisms for auditor selection were controlled by mechanisms for interlocking directorships in order to obtain a broader picture of the conditions under which board members have tendencies to select reputable auditors. The findings suggest that reputation has a significant impact...

PENGARUH REPUTASI UNDERWRITER DAN REPUTASI AUDITOR TERHADAP UNDERPRICING

Directory of Open Access Journals (Sweden)

Nurfauziah Nurfauziah

2015-11-01

Full Text Available AbstractStock prices in the primary market are set by agreement between the issuer with the underwriter. Underwriters have more information to the request of the issuer's shares, so the information can be used to obtain optimal agreement with the issuer is to minimize the risk of having to buy shares that are not sold cheaply. With that reputation, share price offered in the primary market is lower than expected after stocks entered in the secondary market or did not happen underpricing. Auditors are also able to influence the level of underpricing. Auditor reputation of quality and professionalism demonstrated auditors audited the financial statements of the company. Using auditors of reputation will reduce the opportunities for issuers to cheat in presenting inaccurate information to the market. For this reason, it is needed; a study examines the effect of Underwriter Reputation and Auditor Reputation on Underpricng. The research was carried out on companies that experience underpricing at initial public offering in 2007 until 2009. Based on examining 42 companies that have been underpricing showing no effect of both underwriter and auditor reputation toward underpricing individually as well as all together.Keywords: IPO, underwriter, auditor, underpricing.AbstrakHarga saham di pasar perdana ditetapkan berdasarkan kesepakatan antara emiten dengan underwriter. Underwriter memiliki informasi yang lebih banyak terhadap permintaan saham-saham emiten, sehingga informasi tersebut dapat digunakan untuk memperoleh kesepakatan optimal dengan emiten yaitu dengan memperkecil risiko keharusan membeli saham yang tidak laku terjual dengan harga murah. Dengan reputasinya itu, harga saham yang ditawarkan di pasar perdana diharapkan tidak lebih rendah dibandingkan setelah saham masuk di pasar sekunder atau tidak terjadi underpricing. Auditor juga mampu mempengaruhi tingkat underpricing. Reputasi auditor menunjukkan kualitas dan profesionalisme auditor yang

40 CFR 80.92 - Baseline auditor requirements.

Science.gov (United States)

2010-07-01

... 40 Protection of Environment 16 2010-07-01 2010-07-01 false Baseline auditor requirements. 80.92... (CONTINUED) REGULATION OF FUELS AND FUEL ADDITIVES Anti-Dumping § 80.92 Baseline auditor requirements. (a... determination methodology, resulting baseline fuel parameter, volume and emissions values verified by an auditor...

A Comparison of the Views of Internal Controllers/Auditors and Branch/Call Center Personnel of the Banks for Operational Risk: A Case for Turkish Banking Sector

Directory of Open Access Journals (Sweden)

Sinemis Zengin

2016-10-01

Full Text Available The aim of this paper is to compare the views of internal controllers/auditors and branch/call center personnel of the banks with respect to the operational risk. Within this scope, we made two different surveys to the personnel in Turkish banks in order to achieve this objective. The first survey was conducted by 310 branch and call center personnel whereas 151 personnel in internal control and audit departments of the banks carried out the second survey. The major finding in this study is that there is a difference in the views of these two groups regarding the evaluation of operational risk. In general, internal controllers/auditors look at the operational risk more negatively than branch/call center personnel. The personnel who control and audit operations in the bank think that operational risk knowledge level of branch/call center personnel is less sufficient, operational risk levels are higher, the controls to avoid this risk are less efficient than branch/call center personnel consider.

Ownership concentration, choice of auditors, and firm performance

DEFF Research Database (Denmark)

Farooq, Omar; El Kacemi, Youssef

2011-01-01

of the agency problems embedded in their ownership structure, appoint one of big-four auditors as their external auditor to signal the market that they are disclosing reliable information. Our results also show a significantly positive relationship between ownership concentration and the choice of auditor. We......, further, show that for a given level of ownership concentration, appointing one of the big-four auditors lead to superior firm performance....

Audit Quality of Government Auditor

Directory of Open Access Journals (Sweden)

Agus Setiawaty

2013-12-01

Full Text Available This study explores the relationship between government’s auditors’ personal characteristics and acceptance of dysfunctional behavior situational factors on government’s audit quality. Data collection was conducted by distributing questionnaires to 111 government’s auditors. The data was analyzed using PLS application. The results showed that government’s auditors who increasingly accept dysfunctional behavior tend to have characteristic of external locus of control and that government’s auditors with external locus of control tend to have low organizational commitment. Leadership style of the audit team leader during the audit process improved the government’s auditors’ commitment to their organization which leads to high-quality audit.

Auditors' Experience with Corporate Psychopaths

DEFF Research Database (Denmark)

Klarskov Jeppesen, Kim; Leder, Christina

2016-01-01

actually exist and are a phenomenon worthy of research attention in areas such as accounting, auditing, internal control, fraud investigation, performance management and human resource management. Practical implications: As auditors are likely to come across corporate psychopaths from time to time...... in their careers, awareness of this type of risk needs to be increased and better integrated into the risk assessment in audit planning. Auditing standards relating to fraud also need to be updated according to the latest developments in fraud theory. Originality/value: This is the first research to address...

48 CFR 42.705-2 - Auditor determination procedure.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Auditor determination... CONTRACT MANAGEMENT CONTRACT ADMINISTRATION AND AUDIT SERVICES Indirect Cost Rates 42.705-2 Auditor determination procedure. (a) Applicability and responsibility. (1) The cognizant Government auditor shall...

La auditoría y el control como base para minimizar los riesgos en ambiente empresarial moderno

Directory of Open Access Journals (Sweden)

Sidia Vera Gutiérrez

2016-12-01

Abstract   This study aims to determine the fundamental role of universities and training institutions in the diffusion and fixing concepts, modern criteria and tools of an adequate integrated internal control also establish the risks faced by entities in the modern environment, in order the auditor to achieve good management and proper accountability to society. He discerned on the changing trends in information and virtual communication, to assess and predict its effects, it was concluded that modern auditors to globalization and the speed of information and virtual communication, require new and different techniques and skills evaluation of internal controls but mainly a change in the conceptualizations of the control process and a critical attitude to achieve greater efficiency in their organizations, to ensure compliance with the International Standards on Auditing and Code of Ethics. A traditional Auditor evaluation of internal control, facing a great challenge, a more complex and far-reaching work through the evaluation of the models proposed, in order to determine appropriate strategies to define new horizons that maximize opportunities and minimize risks

Protecting Financial Market Integrity: Roles and Responsibilities of Auditors

NARCIS (Netherlands)

P.A.M. Diekman (Peter)

2008-01-01

textabstractWaarom heeft u nog vertrouwen in een bank? En waarom vertrouwt u uw geld nog toe aan banken? Deze vragen staan centraal in de oratie ‘Protecting Financial Market Integrity. Roles and Responsibilities of Auditors' van prof.dr. Peter A.M. Diekman RA. Hij stelt dat zowel de intern als de

ANALISIS PERSEPSI AUDITOR MENGENAI FAKTOR PENENTU AUDIT FEE BERDASARKAN CLIENT ATTRIBUTES, AUDITOR ATTRIBUTES, DAN ENGAGEMENT ATRTRIBUTES

Directory of Open Access Journals (Sweden)

Aman Faturachman

2013-04-01

Full Text Available This research purposes to know how perception auditors about determining factors of audit fee based on Client Attributes, Auditor Attributes, and Engagement Attributes at The Public Accountant Firm residing in Bandung. In this research, the indicator that is used to characterize the Client Attributes are size, complexity, inherent risk, profitability, leverage and liquidity, and industry. While the indicator to characterize the Auditor Attributes are auditor’s specialization, audit tenure, and location. And the indicators to characterize the Engagement Attributes are audit problems, audit report lag, busy season, and number of reports. The Method that is used in this research is a descriptive method. The population in this research is a public accountant in Bandung. Based on sampling techniques that saturated and qualified then it take about 11 offices of public accountant. SmartPLS ver 2.0 M3 are used as a Statistical analysis. The result of this research with count the loading factor and bootstrapping method are, the first one that the perception of the auditor based on client attributes of audit fee determinants from which is very important to not important is size, complexity, profitability, inherent risk,  industry, and leverage & liquidty, the second states that perception based on auditor attributes audit fee determinants from which is very important to not important is audit tenure, location, and specialization. And the third states that the perception of auditor engagement attributes based determinants of audit fee which is very important to not important audit report lag, busy season, audit problems and number of reports.

Trust and Professional Skepticism in the Relationship between auditors and Clients

DEFF Research Database (Denmark)

Aschauer, Ewald; Fink, Matthias; Moro, Andrea

2017-01-01

This study empirically investigates the relationship between auditors' identification-based trust in client firm's managers and their perceptions of auditors' professional skepticism. We employ a multimethod approach broken Down into two studies. First, in study 1, we approached auditors...... collected from 233 real auditor-client dyads in Germany reveals that auditors' identification-based trust is positively Associated with their clients' perception of the auditors' professional skepticism. The identified coexistence of trust and professional skepticism in auditor-client dyads implies...... that regulatory measures that impede the evolution of trust between auditors and their clients will fail to enhance professional skepticism. instead, regulations should give auditors and their clients sufficient leeway to establish identification-based trust....

Pengaruh Tindakan Supervisi, Kompleksitas Tugas, dan Profesionalisme Auditor terhadap Kepuasan Kerja Auditor

Directory of Open Access Journals (Sweden)

Hasanati

2017-01-01

Full Text Available This study aims to examine and find the empirical evidence the effects of Supervisory Action, Task Complexity, and Auditor’s Profesionlism toward Auditor’s Job Satisfaction. The samples of this study are the Internal Control Officers (APIP in Regional Inspectorate in Sumbawa Island, Nusa Tenggara Barat Province. Total sample are 81 which consists of 50 Auditor Officers (JFA dan 31 Control Officers (P2UPD whose as member in audit team, selected by using sampling technique of purposive sampling. The research results showed that Supervisory Action and Task Complexity have positive significant influence on Auditor’s Satisfaction.This study also find evidence that Auditors’ Professionalism able to effects Job Satisfaction negatively.

COOPERATION AND COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDITING

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DIANA DUMITRESCU

2016-02-01

Full Text Available Between external and internal auditors it is necessary to be a good cooperation and coordination; both professionals have to be involved in building a good working relationship. Objectives of the external and internal auditors are different from the company point of view, but in the achievement of the specific goals, there are interactions and work cooperation. If the internal auditors work together with the external auditors the results will be an increasing of the quality and the effectiveness of the organization`s systems and activities. If the external auditors work together with the internal auditors will result a decreasing of the amount of the testing they do, and as consequences’ a reducing of the fees. Because there are many benefits of the cooperation between external and internal auditing it is important to find out how could be coordinated these two professional activities. This study has the purpose to examine the most important provisions that promote such kind of cooperation and work like necessary tools for coordination and to identify the Romanian`s internal and external auditors perceptions regarding that cooperation and coordination. The objective of the study is to identify the nature of the relationship between the internal audit function and the organizations’ external auditors regarding their interactions and their cooperation.

48 CFR 242.705-2 - Auditor determination procedure.

Science.gov (United States)

2010-10-01

... 48 Federal Acquisition Regulations System 3 2010-10-01 2010-10-01 false Auditor determination... Indirect Cost Rates 242.705-2 Auditor determination procedure. (b) Procedures. (2)(iii) When agreement cannot be reached with the contractor, the auditor will issue a DCAA Form 1, Notice of Contract Costs...

KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR

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Ceacilia Srimindarti

2015-12-01

Full Text Available This research aims to examine the effect of locus of control and organizational commitment on auditors’ performance as well as to examine whether auditors’ expertise and turnover intention mediate the effect of locus of control and organizational commitment on auditors’ performance. Samples of this study were auditors who worked at audit firms in Semarang. Samples were selected using the purposive sampling method. The data were analyzed using SEM with AMOS program. This study found that locus of control had a negative effect on auditors’ performance, organizational commitment had a positive effect on auditors’ performance, and auditors’ expertise and turnover intention had no effect on auditors’ performance. Furthermore, locus of control had a negative effect on auditors’ expertise, and organizational commitment had a negative effect on turnover intention. Based on this result, managers of public accounting firm (partners should provide some trainings to the auditors who had the external locus of control so that they can achieve the standardized performances. They should also confirm the company’s values to the auditor to increase emotional attachment to the company as well as try to comply to the demands of the company thus its performance will be in accordance with company’s expectations.

The Effect of Two Auditors and Non-audit Services on Audit Fees: Evidence from a Small Capital Market

DEFF Research Database (Denmark)

Thinggaard, Frank; Kiertzner, Lars

2004-01-01

of both audit fees and other fees paid to the auditor on a consolidated group level. Until 1.1. 2005 special Danish legal provisions require listed companies to be audited by two independent auditors. We have especially focused on the influence of this joint auditor effect on the pricing of audit fees....... Our results indicate that the requirement to have two independent auditors reduces total audit fees, most likely because of competitive pressure, but only in the segment of larger companies. We have applied the core audit fee determinants model which has evolved in international research with generic...... proxy variables for client size, complexity, risk profile and auditor size contributing to the level of audit fees. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between segments of large and small companies. In the small Danish...

Jurisdictional Competition Between Private and Public Sector Auditors

DEFF Research Database (Denmark)

Klarskov Jeppesen, Kim

2012-01-01

This paper explores the apparent paradox that while public sector auditors have become more powerful by claiming performance auditing expertise and linking this to New Public Management reforms, the same reforms have provided an opening for competition between private and public sector auditors....... In Denmark, the competitive relation has led to a jurisdictional dispute between public and private sector auditors in which the former have developed a special qualification for public sector auditors. The paper analyses the development of this qualification using Abbott's (1988) theory of the system...... of professions, thus focusing on how the involved groups have attempted to build networks of support for their competing jurisdictional claims of expertise. The case contributes to knowledge about the potential for development of a distinct public sector auditor identity. The case suggests that to develop...

The rise of regulatory capitalism and the decline of auditor independence: A critical and experimental examination of auditors' conflicts of interests

DEFF Research Database (Denmark)

Warming-Rasmussen, Bent

2009-01-01

This study investigates the decline of auditor independence coinciding with the rise of regulatory capitalism. A critical analysis supported by experimental evidence reveals regulatory capitalism's influence on auditor independence. Regulatory capitalism began in the United States during the 1970s...... that now promote and diffuse regulatory capitalism worldwide. Regulatory capitalism is further facilitated by the Sarbanes-Oxley Act and the PCAOB that provide interconnections of powerful non-democratic private regulators such as the IFAC and IAASB. An experiment reveals auditors' ethical predisposition...... to provide consistently high quality independence judgments required by IFAC's code of ethics. The majority of this sample of 174 Danish auditors was not consistently independent in the context of client economic factors, indicating that the code of ethics' appeal to auditors' altruistic behavior has failed...

Analisis Hubungan antara Profesionalisme Auditor dengan Pertimbangan Tingkat Materialitas dalam Proses Pengauditan Laporan Keuangan

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Reni Yendrawati

2016-01-01

Full Text Available This study sought to determine the relationship between the professionalism of auditors as independent variables with the dependent variable is the level of materiality considerations in the process of auditing the financial statements. Respondents are professionals working in the public accounting firm in the city of Yogyakarta, both as an intern, junior auditors, senior auditors, supervisors, managers and partners. With nonprobabilitas sampling method, this research seeks to collect information from respondents available at the time of the study to provide information needed in research. Questionnaires are used as a tool to measure the variables used in the study. The hypothesis was tested using kendall tau nonparametric statistical methods to determine whether there is a relationship between the level of professionalism of the auditor's consideration of materiality in the process of auditing the financial statements. From the tests carried out showed that the auditors professionalism variables associated significantly and positively associated with variable levels of materiality considerations in the process of auditing the financial statements are indicated by = 0.570. Each dimension of professionalism of auditors, namely: dedication, social obligations, self-reliance, confidence in the regulatory profession, relationships with colleagues is significantly and positively associated with variable levels of materiality considerations. That relationship suggests that the more an auditor that has a high dedication to the profession, have a high awareness that the audit profession is a profession that is trusted by the people, has the mental attitude of self-contained, have confidence in the quality of self and peers who are equally understand the work of auditing and having relations with other professions will be able to make extensive consideration materiality levels better.

17 CFR 240.10A-2 - Auditor independence.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Auditor independence. 240.10A... Exchange Act of 1934 Reports Under Section 10a § 240.10A-2 Auditor independence. It shall be unlawful for an auditor not to be independent under § 210.2-01(c)(2)(iii)(B), (c)(4), (c)(6), (c)(7), and § 210.2...

Does Parental Status Affect Career Advancement of Auditors in a Gender Egalitarian Context? Danish Evidence

DEFF Research Database (Denmark)

Warming-Rasmussen, Bent; Windsor, Carolyn

attaining partner level. This research investigates whether parental role and gender affects career advancement of professional auditors employed by transnational audit firms in Denmark where institutional family policies encourage gender egalitarianism. A three-way analysis of covariance examines......, with nearly nine times more fathers at partner level than mothers. Results demonstrate that gender and parental status do matter for promotion in our sample of Danish auditors employed by the international audit firms that appear impervious to contextual gender egalitarianism. Moreover the Danish professional...

Directrices básicas para la auditoría de sistemas de gestión de calidad en instituciones de educación superior

OpenAIRE

Vélez C., Manuel; Vélez León, Paulo

2008-01-01

International audience; En las páginas siguientes, se presenta un marco de directrices básicas para la auditoría de sistemas de gestión de calidad a las instituciones de educación superior, en especial de sus programas de postgrado. En este trabajo se indaga, básicamente sobre, la conceptualización de la auditoría de sistemas y la particularización de las categorías de auditoría, además se aborda los principios de auditoría, la gestión de un programa de auditoría, las actividades básicas de l...

AUDIT EXPECTATION GAP: AUDITORS IN UNENDING ROLE ...

African Journals Online (AJOL)

GRACE

Key Words: Expectation gap, Auditors, Shareholders, Self-regulation, Audit ... of auditing has changed from fraud detection to ‗verification of financial .... According to the role theory, the role of the auditors can be viewed in terms of the.

FAKTOR-FAKTOR YANG MENDORONG PERPINDAHAN AUDITOR (AUDITOR SWITCH PADA PERUSAHAAN-PERUSAHAAN DI SURABAYA DAN SIDOARJO

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Juniarti Juniarti

2002-01-01

Full Text Available This research intends to predict factors that drive client to switch their existing auditor based on prior research undertaken by Chow and Rice (1982. The main independent variable used in this research is qualified audit opinion. In addition, this study also include merger, management changes and expansion as the control variables. The analysis unit for the four independent variables are some companies in East Java especially Surabaya and Sidoarjo area which have been audited by Audit Firm. The data collection is conducted by using mail survey. The multivariate techniques, i.e binary logistic is used to test the hypothesis. Overall, the finding showed that there is no significant evidence that qualified audit opinion and the other three control variables as the predicted variable for auditor switch by some companies in Surabaya and Sidoarjo. Abstract in Bahasa Indonesia : Penelitian ini bertujuan untuk memprediksi faktor-faktor yang mendorong klien untuk mengganti auditor yang ada, berdasarkan penelitian sebelumnya yang dilakukan oleh Chow dan Rice (1982. Variabel utama yang digunakan dalam penelitian ini adalah qualified audit opinion. Disamping itu penelitian ini juga menggunakan variabel kontrol yang terdiri dari merger, management changes dan expansion. Unit analisis yang diteliti adalah perusahaan-perusahaan yang berada di wilayah Surabaya dan Sidoarjo yang pernah diaudit oleh Kantor Akuntan Publik. Data diperoleh dengan cara mengirimkan kuesioner kepada responden yang dituju. Secara keseluruhan, temuan yang diperoleh dari penelitian ini menunjukkan tidak terdapat bukti yang signifikan bahwa qualified audit opinion dan ketiga variabel kontrol yang lain merupakan variabel yang memprediksi perpindahan auditor yang dilakukan oleh perusahaan-perusahaan di wilayah Surabaya dan Sidoarjo. Kata kunci: audit, pergantian auditor, qualified audit opinion.

El Valor de las Percepciones sobre la Independencia del Auditor

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Antonio Vico Martínez

2004-12-01

Full Text Available El objetivo de este trabajo es poner de manifiesto los indicios con los que disponen los usuarios para poder percibir si un auditor es independiente o no. Hay que destacar que la independencia real del auditor es in observable, ya que se trata de un estado de la mente difícil de percibir por el usuario. Por ello, con estos indicios, emitidos fundamentalmente desde el entorno en que los auditores desarrollan su profesión, los usuarios podrán percibir la independencia aparente del auditor. Los resultados del análisis de estas percepciones tiene especial relevancia de cara a garantizar un adecuado sistema de retroalimentación de las normas relativas a la independencia de los auditores. The aim of this study is put forward the signs which users can take into account in order to perceive whether an auditor is independent or not. Firstly, we would like to emphasise that it is impossible to measure auditor s real independence since it refers to the state of mind that is difficult to perceive by the users. For this reason, users can use the sings mentioned above, which come from the environment where auditors develop theirs work, with the purpose of perceiving auditor s apparent independence. The results obtained with the analysis of the perceptions have especial relevance because it would be more than a little useful in addressing any future reforms of auditing standards concerning auditor’s independence.

Feeling well by being together: Study of Swedish auditors.

Science.gov (United States)

Umans, Timurs; Broberg, Pernilla; Schmidt, Manuela; Nilsson, Sofie; Olsson, Emma

2016-03-09

As guardians of the public interest, auditors represent a unique occupational group. The group that has shown to experience high level of stress and overload is often being associated with environmentally imposed responsibility as well as organizationally imposed performance demands. It is the latter aspects, represented by the concept of organizational culture, that is being highlighted in this paper and its relationship to auditor's well-being The paper aims to explore organizational culture as an antecedent of auditors' well-being, which is assumed to have important consequences for the quality of auditors' work. This study is based on a survey of 207 Swedish auditors. Using established and validated instruments measuring aspects of organizational culture and personal well-being, the study employed correlations and multiple regression analysis in testing the relationship between the two. The results of the study suggest that an increasing degree of collectivistic organizational culture has a positive relationship with three aspects of well-being: Job satisfaction, life balance and life satisfaction. This study is the first attempt to explore well-being of auditors and its antecedents represented by organizational culture. Contrary to the expectation that auditors take an individualistic approach to their work, this study establishes that auditors feel best in a work environment characterized by a collectivist organizational culture.

25 CFR 39.411 - How will the auditor report its findings?

Science.gov (United States)

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false How will the auditor report its findings? 39.411 Section... EQUALIZATION PROGRAM Accountability § 39.411 How will the auditor report its findings? (a) The auditor selected... to the findings, where submitted, in the final audit report. (b) The auditor must submit a final...

10 CFR 603.650 - Designation of auditor for for-profit participants.

Science.gov (United States)

2010-01-01

... 10 Energy 4 2010-01-01 2010-01-01 false Designation of auditor for for-profit participants. 603... Financial Matters § 603.650 Designation of auditor for for-profit participants. The auditor identified in an... circumstances, as follows: (a) The Federal cognizant agency or an IPA will be the auditor for a for-profit...

Propensity of Unqualified Audit Reports and Auditors' Independence ...

African Journals Online (AJOL)

First Lady

2013-06-30

Jun 30, 2013 ... Izedonmi, F.I.O. - Professor of Accounting, Department of Accounting,. Faculty of ... have an interest in the financial statements of a reporting entity. Auditor ..... Generally Accepted Accounting Principles on Auditor Partner.

The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

DEFF Research Database (Denmark)

Kiertzner, Lars; Thinggaard, Frank

2005-01-01

to the auditor at the consolidated group level has been required by the Danish Financial Statements Act. Until 1/1-2005, listed companies are required to be audited by two independent auditors. Here, we have especially focused on the effect of this requirement on the pricing of audit fees. Our results indicate...... that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

The effects of two auditors and non-audit services on audit fees: evidence from a small capital market

DEFF Research Database (Denmark)

Thinggaard, Frank; Kiertzner, Lars

2004-01-01

to the auditor at the consolidated group level has been required by the Danish Financial Statements Act. Until 1/1-2005, listed companies are required to be audited by two independent auditors. Here, we have especially focused on the effect of this requirement on the pricing of audit fees. Our results indicate...... that having two independent auditors reduces total audit fees (most likely due to competitive pressure), but only for larger companies. We have used the core audit fee determinants model, which is a result of international research, with generic proxy variables for client size, complexity, risk profile...... and auditor size. Our findings indicate similarities with respect to the determining factors, but again a distinction has to be made between large and small companies. In small Danish companies, client size and complexity in a formal technical sense are decisive, which might indicate that audits...

Gestión medioambiental y auditoría

Directory of Open Access Journals (Sweden)

José Joaquim Marques de Almeida

2002-01-01

Full Text Available El concepto de auditoría medioambiental fue introducido en Estados Unidos a finales de la década de los años setenta con el objetivo de asegurar que las empresas cumplían las disposiciones legales y no se encontraban en situación irregular. En Europa, el Reglamento CEE 1836/93, publicado en junio de 1993 y aplicado a partir de abril de 1995, establece normas de gestión medioambiental y les exige a las empresas que promuevan la realización de auditorías medioambientales. En Portugal el concepto de auditoría medioambiental surgió en 1992, pero es hasta 1994 cuando se comienza a intensificar la realización de auditorías de este tipo. En este trabajo se describe el proceso de una auditoría medioambiental que abarca dos aspectos: 1 la identificación, evaluación y control de los procesos que pueden estar operando bajo condiciones de riesgo o provocando la contaminación del medio ambiente, y 2 la integración de una empresa en un proceso de certificación, de acuerdo con las normas ISO 14 000

Student Perceptions of Auditor Responses to Evidence of Suspicious Activities: An Experimental Assessment

Directory of Open Access Journals (Sweden)

David S Murphy

2015-12-01

Full Text Available This study assessed student perceptions of auditor responses to evidence that a client failed to respond appropriately to suspicious activities that could indicate money laundering. Subjects were presented with a series of randomized cases in which partner type (new vs. experienced, firm type (regional vs. international and audit fee materiality (not material, material to the local office only, material to the firm were manipulated asked to indicate their perceptions of the likelihood that an audit partner would discuss such evidence with the client, and the likelihood that the issue would be disclosed by the auditor. Both partner type and audit fee materiality was found to have significant effects on perceived likelihoods.

Assessment of the Institutional Regulatory Framework of Auditor ...

African Journals Online (AJOL)

... accountancy professional body (ICAN) should promote the dignity of its members by making the appointment of external auditors less dependent on the executive directors and more dependent on the non-executive directors, audit committees and shareholders. Key words: Auditor, Regulation, Independence, Framework ...

Pengaruh Pengalaman, Keahlian, Situasi Audit, Etika, dan Gender terhadap Ketepatan Pemberian Opini Auditor melalui Skeptisisme Profesional Auditor ( Studi Kasus pada Kap di Bekasi)

OpenAIRE

Sutrisno, Sutrisno; Fajarwati, Diana

2014-01-01

The purpose of this study is to provide empirical evidence of how much direct influence between the experience, expertise, audit situation, ethics, and gender of the accuracy of the provision of the auditor's opinion as well as indirect influence between the experience, expertise audit situations, ethics and gender of the accuracy of the provision of the auditor's opinion through skepticism professional auditor as an intervening variable. This research uses descriptive method, with questionna...

The Auditor's Going-Concern Opinion Decision

OpenAIRE

Tae G. Ryu; Chul-Young Roh

2007-01-01

In this study, we expand on several previous studies related to the materiality judgments and the auditor's propensity to issue a going-concern opinion to financially troubled but non-bankrupt companies. We test the auditor's materiality thresholds by investigating whether there is any significant difference in accuracy among audit firms, especially between Big Six (Five) and non-Big Six (Five) audit firms. Binary logit regression is used to analyze 1,332 firms that were non-bankrupt but fina...

The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

Directory of Open Access Journals (Sweden)

Dyah Setyaningrum

2013-08-01

Full Text Available The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components are then combined into a single auditor quality index that represents comprehensive measure of auditor quality. The test result shows positive effect between auditor quality and follow-up of audit recommendation. This indicates that high quality auditor is able to produce appropriate recommendations that can be easily followed up by the auditee. The more recommendations are acted upon, the better the quality of local government financial statements.

Non-audit services and auditor independence: Norwegian evidence

DEFF Research Database (Denmark)

Zhang, Yu (Elli); Hay, David; Holm, Claus

2016-01-01

We examine the effect on auditor independence of auditors providing non-audit services in the Norwegian audit market. We report the results of three tests of independence of mind and one test of independence in appearance. These tests find that there is a positive relationship between audit fees......-audit services and the frequency with which auditors issue modified audit opinions. There is no association between non-audit services and audit tenure. Finally, we examine the relationship between unexpected or excess non-audit fees and cost of capital. There is no relationship. Our findings fail to find any...

El deber ser de la auditoría

Directory of Open Access Journals (Sweden)

Omar de Jesús Montilla Galvis

2006-01-01

Full Text Available No falta mucho tiempo para asistir a la integración de las sociedades de la Tierra, a llegar a lo que algunos denominan “aldea global”. No podemos detener los cambios, u oponernos a ellos con la idea de que si les somos indiferentes y no les damos importancia no suceden. Las naciones se vienen transformando multidimensionalmente, no es sólo la tecnología, ni los nichos de mercado, nilas formas de producción, ni la competencia en las economías liberadas, es uncambio en la manera cognoscitiva de pensar y actuar en el mundo de hoy. La auditoría es una práctica de trascendental importancia social y económica, permite entablar relaciones de diversa índole entre los agentes económicos, debido a la confianza que se deposita en el trabajo de los contadores públicos cuando ellos extienden su garantía personal o fe pública, respecto del trabajo de investigación denominado auditoría. Es respecto al conocimiento sobre la auditoría que el presente artículo propone hacerle frente a la necesidad de cambio, las adaptaciones y transformaciones con las que sobreviven las especies, la auditoría se ve en grave riesgo de ser absorbida por otras profesiones, motivo por el cual es necesario comenzar un proceso de adaptación para que sobreviva como una práctica propia de los contadores públicos. La adaptación propuesta tiene como finla evolución de la auditoría, “articulando” toda la información derivada del desarrollo del objeto social de las organizaciones para realizar gestión del conocimiento en las mismas, de este modo convertir dicho conocimiento en la ventaja competitiva más importante de la organización. No es posible esperar que la auditoría continúe con las ideas de su génesis antes de la era cristiana, o con los cambios sufridos a causa de la gran depresión, la responsabilidad de la auditoría ahora tiene que ver con el mejoramiento dela sociedad como efecto del cambio de las organizaciones. Es hora de romper el statu quo

Internal audit risk management in metropolitan municipalities

Directory of Open Access Journals (Sweden)

Christo Ackermann

2016-07-01

Full Text Available Internal audit functions (IAFs of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors. The combined assurance model aims at having integrated and aligned assurance in organisations with the overall aim of maximising risk and governance oversight and control efficiencies. In this regard, internal audit plays a crucial role, insofar as it consists of experts in risk, governance and control consultancy who provide assurance to senior management and the audit committee. Audit committees are dependent on internal audit for information and their effectiveness revolves around a strong and well-resourced internal audit function which is able to aid audit committees to meet their oversight responsibilities. There is thus a growing demand for managing risk through the process of risk management and internal audit is in a perfect position to assist with the improvement of such processes. If internal auditors wish to continue being an important aspect of the combined assurance model, they need to address the critical area, amongst others, of risk management as part of their work. If not, it follows that the board, audit committees and other levels of management will remain uninformed on the status of these matters which, in turn, will negatively impact the ability of these stakeholders to discharge their responsibilities. This study therefore focuses on analysing the functioning of IAFs, with specific reference to their risk management mandate. The study followed a mixed method approach to describe internal audits risk management functioning in the big eight metropolitan municipalities in South Africa. The results show that internal audit provide a broad scope of risk management work which assist senior management in the discharge of their responsibilities. However, in the public eye, internal audits risk management functioning is scant

Sistem Informasi Audit Mutu Internal Universitas Islam Negeri Sultan Syarif Kasim Riau (Studi Kasus: Lembaga Penjaminan Mutu

Directory of Open Access Journals (Sweden)

Novi Yanti

2013-11-01

Full Text Available Evaluation of the implementation of the Internal Quality Assurance System (SPMI in college has been implemented by a working group within the Directorate of Academic. State Islamic University implementation of internal audit college. State Islamic University of Sultan Syarif Kasim Riau has conducted in each department/study program. Along with the development of State Islamic University of Sultan Syarif of science. It is appropriate this problem is mitigated by the use of information systems. Information systems are built is designed to assist, facilitate and streamline the work performed by an auditor and auditee in the that apply, as well as facilitate the department/study program in the administration and academic evaluation system. The system is built to be used by auditors and users (auditee

Consideraciones básicas en la auditoría de estados financieros

OpenAIRE

Gil, Miriam

2014-01-01

El objetivo de este trabajo es presentar las consideraciones básicas que se deben cumplir en la realización de una auditoría de estados financieros. Se destacan las fases que enmarcan el trabajo del auditor, partiendo de la definición de auditoría, su objetivo y la aplicación de las Normas Internacionales de Auditoría (NIAs). En conclusión, todo contador público que se dedique al trabajo de auditoría, debe cumplir cada una de las fases, de manera que pueda emitir su dictamen, que pue...

A comprehensive survey of government auditors' self-efficacy and professional development for improving audit quality.

Science.gov (United States)

Lee, Shue-Ching; Su, Jau-Ming; Tsai, Sang-Bing; Lu, Tzu-Li; Dong, Weiwei

2016-01-01

Government audit authorities supervise the implementation of government budgets and evaluate the use of administrative resources to ensure that funding is used wisely, economically, and effectively. A quality audit involves reviewing policies according to international standards and perspectives, and provides insight, predictions, and warnings to related organizations. Such practice can reflect the effectiveness of a government. Professional development and self-efficacy have strong influence upon the performance of auditors. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan using the stratified random sampling method. The result showed that any auditing experience and professionalization can positively influence the professional awareness. Also, acquired knowledge and skillset of an auditor can effectively improve ones professional judgment. We also found that professional development (including organizational culture and training opportunities) and self-efficacy (including profession and experience as well as trends and performance) may significantly impact audit quality. We concluded that to retain auditors, audit authorities must develop an attractive future outlook emphasizing feedback and learning within an organization. Our study provides a workable management guidelines for strengthening the professional development and self-efficacy of audit authorities in Taiwan.

PENGARUH INDEPENDENSI, KECERDASAN EMOSIONAL, DAN KECERDASAN SPIRITUAL TERHADAP KINERJA AUDITOR

Directory of Open Access Journals (Sweden)

Heni Amarin

2017-05-01

Full Text Available Penelitian ini bertujuan untuk menganalisis pengaruh independensi, kecerdasan emosional dan kecerdasan spiritual terhadap kinerja audtor pada Kantor Akuntan Publik di Kota Semarang. Obyek penelitian ini adalah auditor yang bekerja pada KAP di Kota Semarang. Sampel dalam penelitian ini berjumlah 78 auditor. Teknik pengambilan sampel yang digunakan adalah teknik convenience sampling. Metode pengumpulan data yaitu menggunakan kuesioner. Metode analisis data menggunakan statistik deskriptif dan regresi linear berganda. Berdasarkan hasil pengujian dapat disimpulkan bahwa independensi dan kecerdasan spiritual berpengaruh positif dan signifikan terhadap kinerja auditor, sedangkan kecerdasan emosional tidak berpengaruh signifikan terhadap kinerja auditor. Oleh karena itu, disarankan untuk auditor meningkatkan sikap independensi dan kecerdasan spiritual dalam melaksanakan kinerjanya. This study aims to analyze the effect of independence, emotional intelligence and spiritual intelligence on the auditors’ performance in public accounting firm in the city of Semarang. The object in this research is auditorr that work in public accountant office at Semarang City. The sample in this research are 78 auditors. The sampling technique that used is convenience sampling technique. The method of collecting data used questionnaires. The method of data analysis used descriptive statistics and multiple linear regression. Based on the test results can be concluded that the independence and spiritual intelligence have a positive and significant effect on the auditors’ performance, while emotional intelligence has no significant effect on the auditors’ performance. Therefore, it is suggested to the auditors to increase independence and spiritual intelligence in performing their task.

AUDIT OF FINANCIAL REPORTS, BASED ON INTERNATIONAL ACCOUNTING STANDARDS

OpenAIRE

Islom Kuziev

2011-01-01

In this article are given main notion about international standard of financial reporting, order of the auditing on the base of IFRS, scheduling the report of the auditor, auditor conclusions and are given analysis of reporting based on the auditor procedures. At the audit of financial reporting are taken into account international standard to financial reporting 29 "Financial reporting in hyperinflationary economies".

La auditoría integral o total informe final del proyecto

OpenAIRE

Casal, Armando Miguel

1999-01-01

Se propone dar una perspectiva de conjunto de la auditoría integral, considerando que dicha expresión no está todavía comprendida en forma adecuada. Dicha auditoría representa un concepto en evolución a lo largo del tiempo, que incluye sus diferentes enfoques y la necesidad de su aplicación en los distintos sectores de la economía, tanto públicos, como privados o mixtos.La auditoría integral fue desarrollada originalmente en el sector público, para que los auditores independientes, proporcion...

¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría

Directory of Open Access Journals (Sweden)

Estíbaliz Biedma López

2011-01-01

Full Text Available La dependencia económica del auditor respecto de su cliente es considerada una amenaza para su independencia. El comité de auditoría puede actuar como salvaguarda, sin embargo, es una medida creada por la empresa auditada y de ella depende que cuente con las características necesarias para ser eficaz. Este trabajo analiza si las empresas gradúan el nivel de independencia del comité de auditoría dependiendo del nivel de dependencia económica de su auditor. Aplicando la técnica de datos de panel a una muestra de empresas españolas cotizadas entre los años 1998 y 2005, los resultados confirman la existencia de una relación significativa entre el nivel de independencia del comité de auditoría y el nivel de dependencia económica del auditor, siendo las empresas con auditores menos dependientes las que forman comités más independientes. Estos resultados suponen una importante contribución a la literatura previa en tanto que aportan evidencia sobre la estrategia seguida por las empresas en el diseño conjunto de mecanismos de garantía de la calidad de la información financiera. Asimismo, se han obtenido teniendo en cuenta algunas de las limitaciones metodológicas que han sido señaladas como principales obstáculos en las investigaciones sobre gobierno corporativo, tales como la endogeneidad y la heterogeneidad inobservable.

¿Cómo actúan las empresas frente a la dependencia económica del auditor?: el papel del comité de auditoría

Directory of Open Access Journals (Sweden)

Estíbaliz Biedma López

2011-06-01

Full Text Available ABSTRACTLiterature states that the auditor’s economic bond on a client company could undermine auditor independence. One of the primary functions of an audit committee is to safeguard auditor independence. However, the audit committee is a mechanism within the governance structure of the client firm. Therefore, it depends on this firm that its audit committee possesses the characteristics necessary to be effective. This study analyses whether firms’ decision regarding the degree of independence of the audit committee is determined by the level of economic dependence of their auditors. By mean of a panel data analysis in a sample of Spanish companies between 1998 and 2005, results confirm the existence of a significant relation between the level of independence of the audit committee and the degree of economic dependence of the auditor.Moreover, firms with auditors less economically dependent are those which establish more independent audit committees. These results represent an important contribution to previous literature as provide evidence concerning the strategy followed by firms in the joint design of mechanisms which guarantee the quality of financial reporting system. In addition, they were obtained taking into consideration some of the methodological limitations that have been identified as major obstacles in research on corporate governance, such as endogeneity and unobservable heterogeneity.RESUMENLa dependencia económica del auditor respecto de su cliente es considerada una amenaza para su independencia. El comité de auditoría puede actuar como salvaguarda, sin embargo, es una medida creada por la empresa auditada y de ella depende que cuente con las características necesarias para ser eficaz. Este trabajo analiza si las empresas gradúan el nivel de independencia del comité de auditoría dependiendo del nivel de dependencia económica de su auditor. Aplicando la técnica de datos de panel a una muestra de empresas espa

PENSION FUND ACCOUNTING: AN EVALUATION OF THE PERCEPTION OF ACCOUNTANTS, CONSULTANTS AND AUDITORS ON BRAZILIAN ACCOUNTING STANDARDS APPLICABLE

Directory of Open Access Journals (Sweden)

Carlos Augusto Pacheco Pereira

2016-03-01

Full Text Available The objective of the study is to verify the perception of accountants, auditors and consultants in relation to Brazilian accounting standards for pension funds. For this a questionnaire was prepared and sent to accountants, auditors and accounting of pension fund consultants. 132 were returned, of which 110 worked as an accountant in any entity, 8 rendering services as external auditors and 14 as consultants. The results obtained indicate that, in general, these professionals know the accounting standards for pension funds used in Brazil and believe that such standards are adequate, except for the period of addressing the deficit, provision for doubtful accounts, contingency reserve boundary and evaluation of real estate investments, in which the perception of the professionals is that the procedures in the international standard are more suitable.

ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR

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Agus Wahyudin

2012-03-01

Full Text Available Tujuan dari penelitian ini untuk memperoleh bukti empiris pengaruh locus of control terhadap ki-                                    nerja auditor,  turnover intention dan pengaruh kinerja pada perilaku dysfunctional audit. Data yang digunakan pada penelitian ini adalah data primer dalam bentuk kuesioner dimana subjek penelitiannya adalah para auditor yang bekerja untuk Kantor Akuntan Publik (KAP di Jateng. Structural Equation Modeling (SEM and Liniear Structural Relationship (LISREL digunakan untuk menguji hipotesis. Hasil dari penelitian ini adalah locus of control berpengaruh secara bermakna pada kinerja auditor, turnover intention, sangat berpengaruh pada dysfunctional audit behavior. Sebaliknya, locus of control dan turnover intention  tidak berpengaruh pada dysfunctional audit behavior. This research aims at finding out the influence of locus of control on the performance of auditor, the influence of locus of control and performance on turnover intention and the influence of locus of control, turnover intention, and performance on dysfunctional audit behavior.The data used are auditors, worked for Accountant Public Office in Central Java. SEM and LISREL are used to test the hypothesis. The results of study are locus of control, auditor performance, turnover intention influence significantly dysfunctional audit behavior. However, both locus of control and turnover intention are not influential.

THE IMPACT OF AUDITOR AFFILIATION ON FINANCIAL STATEMENT RELEVANCE

Directory of Open Access Journals (Sweden)

Radu-Daniel LOGHIN

2017-12-01

Full Text Available The role of the audit report is to provide a level of trust to the professional judgment behind the financial statements of a company. The market for audit services is not a homogenous one, and large audit partners known as the Big 4 dominate with their partner networks in both developed and emerging markets. The scientific literature provides a rich background of studies linking auditor affiliation and auditor independence. The current exploratory paper tries to approach the issue of auditor independence and affiliation by drawing on the Ohlson model for a sample of 552 firm-year observations from the Borsa Istanbul, covering the 2014 and 2015 financial periods. The results reveal a strong correlation for the year 2015 between the Big 4 affiliation and the value of the equities, possibly suggesting a correlation between auditor independence and financial statement relevance.

Analysis of Factors Affecting Manufacturing Companies in Indonesia Performing a Switching Auditor

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Atika Sukma Winata

2017-03-01

Full Text Available This study aims at analyzing the influence of the Public Accountant Firms Size, Size of Company, Financial Distress, Audit Opinion and Management Turnover toward Auditor Switching. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the period 2011-2015 consisting of 134 companies. The sample was obtained by purposive sampling technique which resulted in the sample of 26 companies. Methods of data analysis using logistic regression and SPSS 21 using data and other information obtained from Annual Report. Results of this study shows that the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly. The value of Nagelkerke R Square is 0.283. conclusions of this study is the Public Accountant Firms Size and Management Turnover have significant impact toward auditor switching, size of company have influence auditor switching. Financial distress and audit opinion did not effect auditor switching significantly.

The Impact of Board Interlocks on Auditor Choice and Audit Fees

DEFF Research Database (Denmark)

Riise Johansen, Thomas; Pettersson, Kim

2013-01-01

Research Question/Issue This paper uses unique Danish data to examine whether non-executive directors draw on both direct and indirect ties in the network of interlocking directorates to impact auditor choice, and whether this impact has consequences for audit fees. Research Findings/Insight The ......Research Question/Issue This paper uses unique Danish data to examine whether non-executive directors draw on both direct and indirect ties in the network of interlocking directorates to impact auditor choice, and whether this impact has consequences for audit fees. Research Findings....../Insight The paper finds clear evidence that non-executive directors draw on their networks to impact auditor choice, and evidence that clients pay an audit fee premium when non-executive directors are connected to audit firms outside the focal company. The relationship between non-executive directors and auditors...... of the non-executive director–auditor relationship and the role that board networks have in governing auditor choice decisions. The study identifies interlocks as an infrastructure for differentiation in the audit market and determines that such differentiation is associated with an audit fee premium...

Propensity of Unqualified Audit Reports and Auditors' Independence ...

African Journals Online (AJOL)

The need for auditors‟ independence is very crucial for the success of audit process. Independence of the auditors manifests in technical, investigative and reporting forms. For the audit report to be publicly accepted as reflecting the true and fair view the auditors must be seen to be indeed truly independent. One way the ...

The role of outside statutory auditors in bank-dominated corporate governance: Evidence from Japan

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Naoki Watanabel

2014-01-01

Full Text Available This paper examines whether or not the role of outside statutory auditors are effective post the amendment of commercial law in Japan. By this amendment, Japanese large firms are urged to appoint at least one auditor. Under bank-dominated corporate governance, the monitoring role of outside auditors do not seem to be strongly expected. The empirical question arises of whether outside auditors in Japan are effective monitors or not post the amendment of commercial law. We find managerial entrenchment effects exist for the appointment of larger outside auditors. In addition, we can find a negative relation between bank ownership and firms with more outside auditors. These findings suggest that outside auditors have not still been expected for adequate gatekeeper in Japan.

Auditor training

International Nuclear Information System (INIS)

Rusk, J. Jr.

1978-01-01

The experienced quality assurance professional possesses most of the tools needed for auditing. However, the audit climate demands a unique attitude and certain additional skills and perceptions of the auditor. Developing that delta in any given group of students requires proper selection of instructional techniques. Selection criteria are presented, the more frequently encoutered pitfalls are identified, and teaching approaches with a consistent record of success are indicated, with examples drawn from experience

Persepsi Mahasiswa dan Praktisi Akuntansi Terhadap Profesi Akuntan Forensik (Studi pada mahasiswa akuntansi unhas, auditor BPK dan Auditor BPKP

OpenAIRE

Akbar, -

2012-01-01

AKBAR, A311 07 113. Persepsi Mahasiswa dan Praktisi Akuntansi Terhadap Profesi Akuntan Forensik (Studi pada mahasiswa akuntansi unhas, auditor BPK dan Auditor BPKP, mentored by Drs. H.Amiruddin, M.Si, Ak (Supervisor I) and Rahmawati HS S.E, M.Si, Ak (Supervisor II). This study aims to analyze how students' perceptions of accounting with the accounting practitioners on forensic accounting profession in the perspective of ethics, skills and career options and ...

Pengaruh Pengalaman Kerja, Independensi, Objektivitas, Integritas, Kompetensi dan Etika Auditor Terhadap Kualitas Hasil Pemeriksaan Auditor BPKP Provinsi Sumatera Utara

OpenAIRE

Lubis, Arini Ashal

2015-01-01

The purpose of this research is to examine the effects of job experience, independence, objectivity, integrity, competence, and auditor ethics on the quality of audit results at Representatives BPKP of North Sumatera. Job experience was measured by indicators the length of works as an auditor and the number of inspection tasks are performed. Independence was measured by indicators of independence in programming, in the execution of work, and independence in reporting. Objectivity was measured...

Metodología para Auditorías de Ciberseguridad

OpenAIRE

Mejías Macías, Jaime

2016-01-01

Creación de una metodología para auditar la ciberseguridad en una entidad u organización. La metodología se centra en: -Plataformas y redes de comunicación que albergan los sistemas que pueden ser objeto de ciberataques.-Generación del Informe final de auditoría con su risk assesment. –Seguimiento de las recomendaciones emitidas por auditoría anteriormente. Para la ayuda el auditor a la hora de generar el informe, se ha realizado una interfaz que automatiza la creación de éste. Este TFG ha de...

Merger Auditor dan Kualitas Audit: Bukti Empiris Dari Bursa Efek Indonesia

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Sansaloni Butar-Butar

2016-06-01

Full Text Available Merge rof Pricewaterhouse and Coopers & Lybrands that occurred in 1998 creates PricewaterhouseCoopers as the biggest accounting firm in history. Conceptually and supported by previous empirical result firm size is expected to be positively correlated with audit quality. Large accounting firms have financial ability to improve its auditors skill and can act more independently because major part of their income do not come from one or two clients. They spend huge investment in audit technology as well. However, this positive relationship only applies to environments where punishment is strictly imposed on audit failure. Unlike their counterparts in the United States and Europe, auditors working in Indonesia rarely face legal issues related to the audit assignment. In addition, empirical studies in Indonesia have always classified local auditors as Big N auditors if they affiliate with one of Big N auditors assuming same quality with that of Big N auditors. This assumption does not necessarily hold. Therefore, in the context of Indonesia environtments, this study predicts PricewaterhouseCoopers merger does not affect the quality of the audit. Using abnormal accruals as a proxy for audit quality, the results show that after the merger audit quality has declined significantly.

Arquitectura de Auditoría continua para el Control Fiscal Colombiano. Una versión preliminar

OpenAIRE

Valencia Duque, Francisco Javier

2013-01-01

La auditoría continua es una modalidad de auditoría, y como tal, contempla las diferentes fases del ciclo general de auditoría, teniendo en cuenta que los resultados de un proceso de auditoría continua "se integran al proceso de auditoría en todos sus aspectos, desde el desarrollo y mantenimiento del plan de auditoría empresarial, hasta la realización y el seguimiento de auditorías específicas" (Coderre, 2005,1)

Auditoría de gestión

OpenAIRE

Redondo Durán, Rafael; Llopart Pérez, Xavier; Durán Juvé, Dunia

1996-01-01

La auditoría de gestión es una técnica relativamente nueva de asesoramiento que ayuda a analizar, diagnosticar y establecer recomendaciones a las empresas, con el fín de conseguir con éxito una estrategia. Uno de los motivos principales por el cual una empresa puede decidir emprender una auditoría de gestión es el cambio que se hace indispensable para reajustar la gestión o la organización de la misma.

Western Area Power Administration combined power system financial statements, September 30, 1996 and 1995 (with independent auditors` report thereon)

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-04-01

This report presents the results of the independent certified public accountants` audit of the Department of Energy`s Western Area Power Administration`s (Western) combined financial statements as of September 30, 1996. The auditors have expressed an unqualified opinion on the 1996 statements. The auditors` report on Western`s internal control structure disclosed two new reportable conditions and discussed the status of an unresolved condition from prior years. The new conditions involved the write-off of aging accounts receivable and the understatement of interest expense for inactive construction work orders. These reportable conditions are not considered to be material weaknesses. Western concurred with the audit recommendations and is responsible for necessary corrective actions. The auditors also considered the overview and performance measure data for completeness and material consistency with the basic financial statements as noted in the internal control report. The report also disclosed an additional reportable condition directed to the Bureau of Reclamation (Reclamation) which is not considered to be a material weakness. Reclamation concurred with the audit recommendation and is responsible for necessary corrective action. The auditors` report on Western`s compliance with laws and regulations disclosed two new instances of noncompliance involving interest charges on all construction costs funded with Federal appropriations and other capitalized costs. The report also discussed the status of one instance of noncompliance from prior years. Western provided concurrence and corrective action plans for all of these instances of noncompliance.

Certificateless Public Auditing with Privacy Preserving for Cloud-Assisted Wireless Body Area Networks

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Baoyuan Kang

2017-01-01

Full Text Available With cloud computing being integrated with wireless body area networks, the digital ecosystem called cloud-assisted WBAN was proposed. In cloud-assisted medical systems, the integrity of the stored data is important. Recently, based on certificateless public key cryptography, He et al. proposed a certificateless public auditing scheme for cloud-assisted WBANs. But He et al.’s scheme is not a scheme with privacy preserving. After many checks on some of the same data blocks, the auditor can derive these data blocks. In this paper, we propose a certificateless public auditing scheme with privacy preserving for cloud-assisted WBANs. In the proof phase of the proposed scheme, the proof information is protected from being directly exposed to the auditor. So, the curious auditor could not derive the data blocks. We also prove that the proposed scheme is secure in the random oracle model under the assumption that the Diffie-Hellman problem is hard, and we give a comparison of the proposed scheme with He et al.’s scheme in terms of security and computation cost.

La auditoría de los instrumentos financieros derivados

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Vernor Mesén Figueroa

2010-10-01

Full Text Available El tema de los derivados ha tomado gran relevancia en Costa Rica durante los últimos años, principalmente como consecuencia de la adopción del sistema de bandas para definir el tipo de cambio. Por tratarse de un producto nuevo y de mayor sofisticación es importante dar a conocer los estándares internacionales definidos en materia contable y consecuentemente a nivel de auditoría, siendo este último el objetivo de este artículo. La Norma Internacional de Auditoría 1012 "Auditoría de Instrumentos Financieros Derivados", estipula los procedimientos que se deben tomar en cuenta para determinar la razonabilidad de los instrumentos financieros pertenecientes a una empresa. El presente artículo analiza en forma detallada cada uno de estos procedimientos, con el fin de que los profesionales de auditoría que enfrentan el reto de auditar estos nuevos productos cuenten con una base teórica actualizada para llevar a cabo sus labores en forma adecuada y de acuerdo con los estándares internacionales.

Internal auditors meet at CERN

CERN Multimedia

2008-01-01

What does CERN have in common with INTERPOL? The answer: the challenge of managing a complex international organisation operating outside national regulations. Participants of the internal audit conference had the opportunity to visit ATLAS.On 17th &18th April CERN hosted a meeting for the Internal Audit Heads of some of the most famous international organisations in the world. Sixteen organisations were represented at the conference, including the European Commission, INTERPOL, the European Central Bank, the OECD, the European Space Agency (ESA), NATO and the European Organisation for Astronomical Research in the Southern Hemisphere (ESO). The objective of this annual meeting is to share best practices and benchmark performance in the fields of auditing, organizational governance, risk management and internal controls. International organisations, due to their specific legal status and the absence of applicable national legisl...

Perception of Preparers and Auditors on New Revenue Recognition Standard (IFRS 15: Evidence From Egypt

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Amr M. Khamis

2016-10-01

Full Text Available In May 2014, the International Accounting Standards Board (IASB and the Financial Accounting Standards Board (FASB issued long-awaited converged standard on revenue recognition, IFRS 15 and ASU 2014-09 (Topic 606 Revenue from Contracts with Customers, that sets out the principles for when revenue should be recognized and how it should be measured, together with related disclosures and will replace the all current revenue standards in IFRS and US.GAAP. Although the actual implementation is still in the future, now is the time for all preparers, auditors and users of financial statement to understanding of the new recognition and disclosure requirements and prepare to implement them, because the new provisions of IFRS 15 will impact in all entities in all industries, but the extent of the impact can vary significantly. This paper test the perception of Egyptian preparers and auditors on IFRS 15, we focus on the level of familiarity, standard clarity and ease of application across different business sectors in Egypt. The final sample of the study consisted of 31 auditors and 34 preparers (which consist of chief accountants, account executives and etc., a majority of the participants (88.3% were from local accounting firms or Listed companies operating in various business sectors. Both the auditors and preparers are experienced accountants with mean years of experience of 7.6 and 8.56 years respectively. We find that generally Egyptian accountants and auditors surveyed are still not ready to adopt and did not have sufficient knowledge about IFRS15, as well as, they afraid of the new revenue recognition requirement (which increased discretion and professional judgment in revenue recognition and its potential impact on different industries.

The Effect of National Culture on Auditor-in-Charge Involvement

NARCIS (Netherlands)

Bik, Olof; Hooghiemstra, Reggy

2017-01-01

Regulators and professional accounting bodies have identified auditor-in-charge involvement as one of the key indicators of audit quality. A potentially important, yet overlooked, issue is that auditor-in-charge involvement is affected by numerous contextual factors. In this study, we aim at

The effect of national culture on auditor-in-charge involvement

NARCIS (Netherlands)

Bik, O.P.G.; Hooghiemstra, R.

2017-01-01

Regulators and professional accounting bodies have identified auditor-in-charge involvement as one of the key indicators of audit quality. A potentially important, yet overlooked, issue is that auditor-in-charge involvement is affected by numerous contextual factors. In this study, we aim at

Auditoría externa: responsabilidades cuando se trabaja con otros profesionales

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Padin, María Belén

2008-11-01

Full Text Available Cuando un Contador Público es contratado como auditor externo se compromete a emitir un informe en el cual expresará su opinión sobre los estados contables del ente (puede suceder que el auditor finalmente deba abstenerse de opinar, pero esta es una excepción, ya que lo normal es que cuando se requieren los servicios de un auditor se espera que emita un informe. Al aceptar ser designado como auditor externo, el contador público acepta también las responsabilidades que recaen sobre él. Que son inherentes a su desempeño profesional y que están regidas por las normas profesionales dentro de las cuales debe encuadrar su actividad. A lo largo de este trabajo, se estudiará qué responsabilidades recaen sobre el auditor cuando actúa en colaboración con otros profesionales. Los casos específicos que se estudiarán son: 1 responsabilidad por la utilización del trabajo de otro auditor; 2 consideración del trabajo de auditoria interna; y 3 utilización del trabajo de un experto. Para ello se mencionarán las normas internacionales de auditoria (NIA que tratan cada tema en específico, y alguna norma en particular que exista de otro organismo al respecto.

12 CFR 619.9270 - Qualified Public Accountant or External Auditor.

Science.gov (United States)

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Qualified Public Accountant or External Auditor... § 619.9270 Qualified Public Accountant or External Auditor. A qualified public accountant or external... constituted State authority, identifying such person as a certified public accountant; (b) Is licensed to...

The Role of the External Auditor in UK Bank Regulation and Supervision

OpenAIRE

Ojo, Marianne

2006-01-01

ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a compa...

La Formación del Juicio Profesional: las Diferencias Individuales del Auditor

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Guillermo Sierra Molina

2002-12-01

Full Text Available Este artículo muestra los resultados de un trabajo empírico cuyo objetivo es conocer la relación existente entre las características individuales del auditor y los factores que predominan en su formulación del juicio preliminar de importancia relativa. Mediante la utilización de técnicas cuantitativas de investigación se diseñó un estudio considerando como variables de diferencia individual, por un lado, el perfil de personalidad del auditor medido a través del MBTI, y por otro lado, variables demográficas, profesionales y éticas. De acuerdo con los resultados obtenidos en anteriores investigaciones encontramos la existencia de un tipo de personalidad que predomina en la población de auditores de cuentas en España. Por el contrario, estos resultados no nos permiten concluir la existencia de una relación significativa entre el perfil de personalidad del auditor y la ponderación que realiza de los factores -cuantitativos y cualitativos- considerados en la valoración del umbral de importancia relativa.This paper is an empirical study which goal is to know the relationship between individual characteristics of the auditor and the factors that shows their preliminary materiality judgement. For this study, we have used quantitative method of research, using like variable auditor's personality type, in a hand, as is the MBTI and, in other hand, demographics, professionals and ethics variables. According to previous research, we find a determinate type of personality between Spanish auditors. However, our findings, don't permit to see any significant relationship between the auditor's personality type and the valuation of the another factors (quantitative and qualitative which we are used to measure the preliminary materiality judgement.

Amendments to the Audit Report for the Review of International Standards on Auditing

Directory of Open Access Journals (Sweden)

Mortură Laura-Alexandra

2017-01-01

Full Text Available As a result of the last economic and financial crisis, the auditors' impact on its triggering wasquestioned, as the opinion expressed by the auditors directly influenced, the decisions taken by theusers of the financial and accounting information, namely the investors. The sign of question on theauditors 'work was also due to a lack of knowledge of the auditors' responsibility by the users. Theopinion issued by the auditor provides reasonable, but not absolute, assurance on the informationprovided by the financial statements, in which case the auditor's responsibility is limited. Tomitigate these discrepancies, the International Auditing and Assurance Standards Board (IAASBhas developed projects that have generated solutions to improve International Standards onAuditing. Thus, in 2015, the IAASB issued a new edition of the International Auditing Standards,which made changes in the drafting of the audit report.

Auditoría de la formación

OpenAIRE

Sánchez Henríquez, José

2000-01-01

La Auditoría de la Formación es un concepto contemporáneo que vincula el área de recursos humanos en la organización con el concepto de auditoría, en este trabajo se presentan conceptos técnicos de pedagogía laboral, formación, cambio, el proceso formativo y se muestran dos modelos de revisión los cuales se explican en detalle. Fil: Sánchez Henríquez, José. Universidad de Talca. Chile

Detecting asset misappropriation: a framework for external auditors

OpenAIRE

Kassem, Rasha

2014-01-01

Fraud is a major concern for investors, regulators, and external auditors. Of particular concern is asset misappropriation because it was given less attention in prior audit literature as well as the audit practice though it is the most common type of occupational fraud. This motivated the current study to examine areas related to asset misappropriation that had never been examined before and alert external auditors in Egypt to a type of fraud which was given less attention. The current study...

Effects Of Rotation On Auditor Independence And Quality Of Audit Service In Malaysian Banking Industry

Directory of Open Access Journals (Sweden)

Kabiru Isa Dandago

2012-12-01

means for ensuring auditor independence and high audit quality in the Malaysian banking industry. In the absence of statutory/mandatory requirement for auditor rotation, it is recommended that the Malaysian banking institutions should be carefully evaluating the impact auditor rotation would have on the quality of audit work on their current and future financial statements, as they decide whether to rotate their auditors or not.

Data Auditor: Analyzing Data Quality Using Pattern Tableaux

Science.gov (United States)

Srivastava, Divesh

Monitoring databases maintain configuration and measurement tables about computer systems, such as networks and computing clusters, and serve important business functions, such as troubleshooting customer problems, analyzing equipment failures, planning system upgrades, etc. These databases are prone to many data quality issues: configuration tables may be incorrect due to data entry errors, while measurement tables may be affected by incorrect, missing, duplicate and delayed polls. We describe Data Auditor, a tool for analyzing data quality and exploring data semantics of monitoring databases. Given a user-supplied constraint, such as a boolean predicate expected to be satisfied by every tuple, a functional dependency, or an inclusion dependency, Data Auditor computes "pattern tableaux", which are concise summaries of subsets of the data that satisfy or fail the constraint. We discuss the architecture of Data Auditor, including the supported types of constraints and the tableau generation mechanism. We also show the utility of our approach on an operational network monitoring database.

Plan de Auditoría del desarrollo de aplicaciones en una empresa informática

OpenAIRE

AGUILAR ESCOBÍ, MARÍA AMPARO

2012-01-01

El proceso de la auditoría requiere una gran recopilación de datos, realización de pruebas y comprobación de requisitos de control. En este trabajo pretendemos, primero mostrar una visión global de la auditoría para posteriormente centrarnos en la auditoría que nos interesa en este proyecto, la auditoría de los Sistemas de desarrollo de aplicaciones informáticas, explicaremos las características que tiene la organización a la que le vamos a realizar el plan de auditoría junt...

A comparison of the information technology knowledge of United States and German auditors

OpenAIRE

Greenstein-Prosch, Marilyn; McKee, Thomas E.; Quick, Reiner

2008-01-01

The International Federation of Accountants has stated that competence in information technology is imperative for the professional accountant due to its pervasive use in the business world. Auditors would normally be expected to have higher knowledge than the average accountant since they must audit the work of many different clients with diverse information systems. We surveyed 2,500 United States and German auditing professionals to determine their self-reported knowledge le...

APLIKASI MODEL PENERIMAAN TEKNOLOGI DALAM PENGGUNAAN SOFTWARE AUDIT OLEH AUDITOR

Directory of Open Access Journals (Sweden)

Dhini Suryandini

2012-03-01

Full Text Available Tujuan penelitian ini adalah untuk menguji faktor yang mempengaruhi penerimaan auditor dari perangkat lunak audit dengan menggunakan Model Penerimaan Teknologi (TAM. Data dikumpulkan dengan menggunakan metode survei melalui surat dan email yang dikirim ke auditor di 4 perusahaan-perusahaan CPA di Indonesia. Data dianalisis dengan menggunakan Partial Least Square (PLS. Metode tersebut merupakan metode alternatif Pemodelan Persamaan Struktur dengan menggunakan program aplikasi Smart PLS. Hasil penelitian ini menunjukkan bahwa ada hubungan positif antara perceived usefulness (PU dan attitude terhadap penggunaan audit software (ATT, antara perceived usefulness (PU dan actual use (AU, experience (EXP dan perceived usefulness (PU, dan computer-self-efficacy (CSE dan perceived ease of use (PEOU. Ada 2 faktor yang memiliki pengaruh signifikan baik secara langsung dan tidak langsung pada penerimaan auditor dari perangkat lunak audit. Perceived usefulnes mempunyai pengaruh positif secara langsung terhadap actual use (AU. The aim of this research is to test the factors, influencing the auditor acceptance of audit software by using Technology Acceptance Model (TAM. The data were collected by using survey method through mail and email delivered to the auditors in big 4 CPA’s firms in Indonesia. The data were analyzed by using Partial Least Square (PLS method. It is the alternative method of Structural Equation Modeling (SEM in which Smart PLS application program is applied. The results of this research indicate that there are positive relationship between perceived usefulness (PU and attitude to the use of the audit software (ATT, between perceived usefulness (PU and actual use (AU, between experience (EXP and perceived usefulness (PU, and between computer-self-efficacy (CSE and perceived ease of use (PEOU.  There are 2 factors that have significant influence on the auditor acceptance of audit software directly and indirectly. Perceived

The Effect of Auditor Quality on the Follow-Up of Audit Recommendation

OpenAIRE

Dyah Setyaningrum; Lindawati Gani; Dwi Martani; Cris Kuntadi

2013-01-01

The purpose of this study is to measure auditor quality of The Audit Board of the Republic of Indonesia (BPK) and investigates the effect of auditor quality on the follow-up of audit recommendation. This study uses sample of local government financial statements in Indonesia from 2010-2012. Using principle component analysis method, the result shows that there are four components extracted that form auditor quality which is experience, training, motivation, and education. All four components ...

An examination of actual fraud cases with a focus on the auditor's responsibility

DEFF Research Database (Denmark)

Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

An Examination of Actual Fraud Cases With a Focus on the Auditor's Responsibility

DEFF Research Database (Denmark)

Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit engageme......The purpose of this paper is to contribute to an understanding of the intricate relationship between audit regulation and developments in audit practice in relation to the fraud issue. The extent and exact nature of the responsibilities of the auditor to detect fraud in relation to audit...... engagements has been widely discussed over the years. In this paper we classify actual cases, where the responsibilities of auditors have been established by the court system and/or by the auditors own professional organizations in Denmark. The dataset includes all publicized cases raised against Danish...... auditors within the time period 1909-2006. The information provided in the cases provides a basis for identifying the actual responsibilities pertaining to fraud during the audit. The overall finding of the historical analysis is that the responsibilities of the auditor in relation to fraud should...

Auditor recommendations resulting from three clinical audit rounds in Finnish radiology units.

Science.gov (United States)

Miettunen, Kirsi; Metsälä, Eija

2017-06-01

Background The purpose of clinical audits performed in radiology units is to reduce the radiation dose of patients and staff and to implement evidence-based best practices. Purpose To describe auditor recommendations in three Finnish clinical audit rounds performed in 2002-2014, and to determine if auditor recommendations have had any impact on improving medical imaging practice. Material and Methods The retrospective observational study was performed in radiology units holding a radiation safety license issued by the Finnish Radiation and Nuclear Safety Authority. The data comprised a systematic sample (n = 120) of auditor reports produced in three auditing rounds in these units during the years 2002-2014. The data were analyzed by descriptive methods and by using the Friedman two-way ANOVA test. Results The number of auditor recommendations given varied between clinical audit rounds and according to the type of imaging unit, as well as according to calculation method. Proportionally, the most recommendations in all three clinical audit rounds were given about defining and using quality assurance functions and about guidelines and practices for carrying out procedures involving radiation exposure. Demanding radiology units improved their practices more than basic imaging units towards the third round. Conclusion Auditor recommendations help to address the deficiencies in imaging practices. There is a need to develop uniform guidelines and to provide tutoring for clinical auditors in order to produce comparable clinical audit results.

32 CFR 37.650 - Who must I identify as the auditor for a for-profit participant?

Science.gov (United States)

2010-07-01

... 32 National Defense 1 2010-07-01 2010-07-01 false Who must I identify as the auditor for a for... auditor for a for-profit participant? The auditor that you will identify in the expenditure-based TIA to... follows: (a) You may provide that an IPA will be the auditor for a for-profit participant that does not...

The Influence of Pseudo Auditor Rotation on Audit Quality: New Evidence

Directory of Open Access Journals (Sweden)

Rahmat Febrianto

2017-12-01

Full Text Available The objectives of this research are twofold, to test the audit quality of companies that change their auditors either voluntarily or mandatorily and to test the financial characteristics as a factor for an accounting firm to engage in pseudo mandatory rotation. Since 2002, Indonesia has had legislation mandating companies to rotate their auditor after six years of consecutive engagements (five years prior to 2008. However, auditors sometimes seem to find their own way to deceive the mandatory regulation by a tactic called “pseudo” mandatory rotation. Thus, we divide mandatory rotation into two categories, pure and pseudo mandatory rotation. The results of the data we collected since the Ministerial decree became effective in 2003 indicate companies that rotate their auditors mandatorily have higher audit quality than that of companies voluntarily rotating auditors. However, we cannot find evidence that pseudo and pure mandatory rotation have different audit qualities. The results also indicate that switching among bigger accounting firms have the highest audit quality rather than switching between smaller audit firms which have lower audit quality. Lastly, the motives of an accounting firm to engage in pseudo or pure mandatory rotation are related to the financial size of their clients. Future research must consider the limitation stated in this study.

The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations

NARCIS (Netherlands)

Gold, A.H.; Klynsmit, P.; Wallage, P.; Wright, Arnold

2018-01-01

After the recent financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e., rotation which allows for the current auditor to be reappointed). However, these alternative

Turning heads and changing minds transcending IT auditor archetypes

CERN Document Server

Ee, Chong

2013-01-01

This book provides the IT auditor (student or practitioner) with an understanding of soft skills. It takes a hard look at common auditor perceptions that can hinder an audit and offers practical techniques for overcoming them. Rather than issue a list of 'should dos', the book offers the reader an intuitive, organic approach, with real-life IT scenarios involving general computer, application and third-party controls at various stages of an audit life cycle.

Pengaruh Beban Kerja dan Pengalaman Auditor Dalam Mendeteksi Kecurangan

Directory of Open Access Journals (Sweden)

Rahmawati Rahmawati

2016-03-01

Full Text Available The objective of research is to determine whether the workload and audit experience affect the auditor's ability to detect fraud. The data used in this study are primary data, samples are auditors of Inspectorate in Palopo City. Analysis of the data used is multiple linear regression analysis. Results indicate workloads does not has significant effect on the ability to detect fraud. Audit experience has effect on the ability to detect fraud.

Faktor-Faktor Yang Mempengaruhi Perusahaan Dalam Auditor Switchng Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia

OpenAIRE

Azmi, Laila

2015-01-01

Auditor independence issue occupied first position in auditing literature. On the other side, this issue often triggers debate regarding auditor switching. This is related with company action to do auditor switching. Some of past research regarding auditor switching, shows different results. Because of that, another research needs to be done to verify theory of auditor switching. The purpose of this research is to find empirical evidences about the factors that influence mining companie...

Implementation Command Media Manual And Internal Auditor Role In Achieving The Rules Of Good Corporate Governance The Case Of Indonesia

Directory of Open Access Journals (Sweden)

Syafdinal

2017-05-01

Full Text Available Command Media Manual includes the provision implementation procedures and instructions relating to the management and handling of command media is used by an organization to provide trace archives and uniformity of action operations. The contributions Internal Auditor IA in applying the principles of Good Corporate Governance GCG in the formation of company image and in the improvement of the integrated control function ensure that the operations have been run well and can increase the value added to the organization. Testing the hypothesis first tested the validity and reliability testing. Analysis of data was using path analysis path analysis. Generally not maximum awareness and common understanding among all management and staff that the application of the Manual Command Media is very important for the companys operations in their objective to fulfill the standards of corporate governance.

Internal audit function: a comparison between private and public sector in Nigeria

OpenAIRE

Madawaki Abdulkadir; Ahmi Aidi; Nasibah Ahmad Halimah

2017-01-01

This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of internal audit with external auditor. The study is based on a survey of internal audit managers and chief internal auditors in private and public sector entities in Nigeria. The results revealed that there is no much difference in hierarchical r...

PENGARUH PENERBITAN OPINI GOING CONCERN PADA PERGANTIAN AUDITOR PADA PERUSAHAAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA

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Made Wahyu Adhiputra

2015-10-01

Full Text Available Tujuan penelitian ini adalah untuk membuktikan secara empiris pengaruh opini going concern pada pergantian auditor, kemampuan ketepatwaktuan pelaporan keuangan dan komite audit memoderasi pengaruh opini going concern pada pergantian auditor, dan pengaruh interaksi opini going concern, ketepatwaktuan pelaporan keuangan, dan komite audit pada pergantian auditor. Populasi yang digunakan dalam penelitian ini adalah seluruh perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2011-2013 dengan metode pemilihan sampel menggunakan purposive sampling. Pengujian hipotesis dilakukan dengan menggunakan regresi logistik binari dengan dua model penelitian. Hasil penelitian menunjukkan penerbitan opini going concern berpengaruh positif pada kemungkinan terjadinya pergantian auditor. Ketepatwaktuan pelaporan keuangan dan komite audit tidak memoderasi pengaruh penerbitan opini going concern pada kemungkinan terjadinya pergantian auditor. Hasil penelitian juga menunjukkan interaksi penerbitan opini going concern, ketepatwaktuan pelaporan keuangan dan komite audit tidak berpengaruh pada kemungkinan perusahaan melakukan pergantian auditor.The purpose of this study are to determine the effect of going concern opinion at the auditor switching, to determine the ability of timeliness of financial reporting and the audit committee to moderate the effect of going concern opinion at the auditor switching, and to determine the effect of the interaction of the going concern opinion, timeliness of financial reporting and the audit committee at the auditor switching. The population used in this study are all companies listed on the Indonesia Stock Exchange in 2011-2013 with selection method sample using purposive sampling. Hypothesis testing is performed using binary logistic regression. The results showed the issuance of going concern opinion has a positive effect on the possibility of auditor switching. Timeliness of financial reporting and the audit committee did not

Manual de auditoría interna para Instituto de Altos Estudios Nacionales

OpenAIRE

Bungacho Lamar, Fredy, Dr.

2010-01-01

La Ley Orgánica de Administración Financiera y Control responsabiliza a cada institución del Estado la implementación y aplicación del Sistema de Control Interno con la finalidad de precautelar los recursos públicos. Este trabajo investigativo sirve como guía para unificar los procedimientos, en la ejecución de las Auditoría de los profesionales que integren la Unidad de auditoría Interna del Instituto de altos Estudios Nacionales. Este Manual de Auditoría Interna, se compone de 6 capí...

Interní audit v telekomunikační společnosti

OpenAIRE

Kárová, Ladislava

2008-01-01

The diploma work is focused on the internal audit issue. The goal of the work is on a basic of theoretical knowledge and practical experience to explain and describe the internal audit and the internal auditor job. The work is divided into the theoretical and practical part. The theoretical one is focused on the internal audit history, internal auditor character and profession, internal audit quality assessment and compare internal audit with the external audit. The practical one is focused o...

Audit Independence : Its Importance to the External Auditor's Role in Banking Regulation and Supervision

OpenAIRE

Ojo, Marianne

2006-01-01

The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private int...

Handbook for TEAC Auditors, 2011

Science.gov (United States)

Teacher Education Accreditation Council, 2011

2011-01-01

This handbook is primarily for the Teacher Education Accreditation Council (TEAC) auditor. It is intended to help in preparing for audits of "Inquiry Briefs" and "Inquiry Brief Proposals" and to contribute to the writing of the audit report. This handbook contains a full description of the audit process, the responsibilities of…

Convergencia de normas internacionales de auditoría y aseguramiento en las PYMES colombianas y su relación con los riesgos asumidos por los auditores

Directory of Open Access Journals (Sweden)

Adriana Patricia Leuro Carvajal

2016-01-01

Full Text Available El artículo reexiona sobre el proceso de convergencia de las normas internacionales de auditoría y de aseguramiento, enfatizando en las Pequeñas y medianas empresas de Colombia, en adelante Pymes, y su relación con los riesgos asumidos por los auditores internos y externos. Revisa los roles legítimos establecidos por la Administración de Riesgos Empresariales – ERM, como son la evaluación de información y la consultoría de empresas. Profundiza en la observancia del código de ética de IFAC y sus principios fundamentales, relacionando la idoneidad del auditor como empresario y el impacto que el concepto pudiera tener en las organizaciones empresariales. Para este n, fueron revisados textos de IFAC, IASB, COSO e INTOSAI. Enseguida, se proponen conclusiones con base en el análisis de la información observada, mencionando asuntos que las Pymes pudieran tener en cuenta al asumir un proceso de convergencia, igual se aportan ideas para robustecer la implementación de las diferentes etapas del proceso en las compañías que lo quieren aplicar y plantea tareas que deberían realizar los auditores. Esto a n de disminuir la asunción de riesgos a los que pudieran estar expuestas las empresas de auditoría en sus roles de evaluación y consultoría, y de las empresas que las contratan.

Information on Nuclear Malaysia Internal Auditee Since 2012-2016

International Nuclear Information System (INIS)

Fazila Said; Nur Hanisah Adnan; Noor Azreen Maslan

2016-01-01

Audits carried out in the Quality Management System (QMS) aims to determine whether the quality management system complies with the standard requirements, assess the implementation of the system and its effectiveness in achieving organizational objectives, for improvement, as input to the management and find a loophole quality improvement. An organization must carry out a series of audits for the purpose of maintaining the certification is based on standards. To maintain and enhance the credibility of the audit, only a competent auditor selected. RMC has developed procedures for managing the activities of the Internal Audit and Internal Audit to all QMS certification in Malaysian Nuclear Agency. Effectiveness and efficiency of the internal audit activity depends on the skill and experience in addition to the availability of an internal auditor that time. The following information is shared activeness line Internal Auditors Malaysia Nuclear Agency from 2012 until 2016. (author)

Selecting and Evaluating an Auditor

Science.gov (United States)

Ostrom, John S.

2006-01-01

The relationship that a college or university develops with its external auditor can make a substantial contribution to the fiscal management of the institution. Since the last edition of this book more than a dozen years ago, changing standards, a shrinking industry, and tougher government regulation have drastically altered the nature of…

Audit market competition: auditor changes and the impact of tendering

OpenAIRE

Beattie, V.; Fearnley, S.

1998-01-01

Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes. In this paper, a questionnaire instrument is used to elicit perceptions of the factors which influence auditor-client realignments in this new environment and to indicate the relative influence of economic and behavioural factors. Positive, statistically significant associations were found between unsolicited approaches and the co...

Multifamily Energy Auditor Job/Task Analysis and Report: September 2013

Energy Technology Data Exchange (ETDEWEB)

Owens, C. M.

2013-09-01

The development of job/task analyses (JTAs) is one of three components of the Guidelines for Home Energy Professionals project and will allow industry to develop training resources, quality assurance protocols, accredited training programs, and professional certifications. The Multifamily Energy Auditor JTA identifies and catalogs all of the tasks performed by multifamily energy auditors, as well as the knowledge, skills, and abilities (KSAs) needed to perform the identified tasks.

Mutual emergency assistance arrangements at the international level

International Nuclear Information System (INIS)

Swindell, G.E.; Ha Vinh Phuong

1979-01-01

All countries do not necessarily have resources in skilled manpower and equipment enabling them to deal satisfactorily with the consequences of a nuclear incident. Therefore, a mechanism whereby such countries could obtain or provide mutual emergency assistance at international level is extremely useful. This article analyses the provisions of the Nordic Mutual Emergency Assistance Agreement and the measures taken in respect of emergency assistance by international organisations such as IAEA. (NEA) [fr

A Difficult Choice? : A study of which factors influence the choice of auditor

OpenAIRE

Embretzén, Johanna; Nilsson, Marie; Olofsson, Sandra

2007-01-01

Because all joint-stock companies in Sweden need to have an auditor we thought it would be interesting to study how companies choose their auditor and which factors influence their choice. Therefore our research question is: “Which factors influence joint-stock companies in their choice of auditor?” The main purpose of the study is to get a better and deeper understanding of the subject, in order to clarify the purpose we established three sub purposes: • Establish which determinants that pla...

ANALISIS PENGARUH KUALITAS FINANSIAL PERUSAHAAN, KUALITAS AUDITOR DAN KUALITAS PEREKONOMIAN TERHADAP OPINI AUDIT (GOING CONCERN

Directory of Open Access Journals (Sweden)

Baqarina Hadori

2014-04-01

Full Text Available Abstrak: Analisis Pengaruh Kualitas Finansial Perusahaan, Kualitas Auditor, Dan Kualitas Perekonomian Terhadap Opini Audit (Going Concern. Penelitian ini bertujuan untuk menguji pengaruh faktor keuangan dan faktor non-keuangan terhadap pemberian opini audit going concern oleh auditor. Faktor keuangan yang diuji adalah profitabilitas, likuiditas, solvabilitas, pertumbuhan penjualan tahunan, dan pertumbuhan harga saham. Sedangkan faktor non-keuangan yang diuji adalah kualitas auditor dan kualitas perekonomian. Penelitian ini menggunakan 109 sampel laporan keuangan auditan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2008-2012 yang dipilih secara acak. Analisis regresi logistik menunjukkan bahwa solvabilitas, pertumbuhan penjualan tahunan, dan pertumbuhan harga saham tahunan berpengaruh terhadap opini audit going concern. Sedangkan profitabilitas, likuiditas, kualitas auditor, dan kualitas perekonomian tidak berpengaruh terhadap opini audit going concern.   Kata kunci: kualitas finansial perusahaan; kualitas auditor, kualitas perekonomian, opini audit going concern.   Abstract: Effect of Corporate Financial Analysis Quality, Quality Auditor, and Quality Audit Opinion on Economy (Going Concern. The research described in this paper was designed to empirically examine the effects of financial quality of a company, auditor quality, and quality of the relevant economy on going concern audit opinion. Financial quality is measured by profitability, liquidity, solvability, annual sales growth, and growth in stock market price. Logistic regression was used to test the hypothesis with 109 sample of manufacturing companies listed on the Indonesia Stock Exchange in 2008-2012. The results indicated that solvability, annual sales growth, and growth in stock market price do significantly affect going concern audit opinion. On the other hand, profitability, liquidity, auditor quality, and quality of the economy do not significantly

Pengaruh Faktor Internal dan Eksternal Perusahaan Terhadap Audit Delay dan Timeliness

Directory of Open Access Journals (Sweden)

Sistya Rachmawati

2008-01-01

Full Text Available The objective of this research is to investigate the influence of the firm size, the profitability, the solvability, the public accountant size and the existence of internal auditor division toward the Audit Delay and Timeliness on manufacture companies that listed in Jakarta Stock Exchange.The Research sample was taken from Fifty-nine listed companies in Jakarta Stock Exchange. These samples were selected by using Purposive sampling method. Analysis hypothesis is using Multiple Regression, before hypothesis test, normality data test using P-Plot test.The result of Multiple Regression model shows that Audit Delay influenced by firm size and public accountant size, and Timeliness influenced by firm size and solvability. This result is recommended for auditor to increase effectiveness and efficiency of his audit performance and for all existing studies to contribute towards the current literature on Auditing. Abstract in Bahasa Indonesia: Penelitian ini bertujuan untuk mengukur pengaruh faktor internal yaitu: profitabilitas, solva¬bili¬tas, internal auditor dan size perusahaan dan faktor eksternal, yaitu ukuran KAP terhadap audit delay dan Timeliness pada perusahaan manufaktur yang terdaftar pada Jakarta Stock Exchange. Pemilihan sampel menggunakan metode Purposive Sampling. Dari hasil pengolahan Regresi Berganda pada Audit Delay diketahui bahwa koefisien determi¬nasi Adjusted R2 = 0,123. Artinya seluruh variabel independen (Profitabilitas, Solvabilitas, Internal Auditor, Size Perusahaan, dan KAP hanya mampu menjelaskan variasi dari variabel depen¬den (Audit Delay adalah sebesar 12,3%. Sedang¬kan pada Timeliness, seluruh variabel independen (Profitabilitas, Solvabilitas, Internal Auditor, Size Perusahaan, dan KAP dapat men¬jelaskan variasi pada variabel dependennya (Timeliness adalah sebesar 7,9%. Hasil dari penelitian ini dapat membantu profesi akuntan publik dalam upaya meningkatkan efisiensi dan efektivitas proses audit dengan

[A functional analysis of healthcare auditors' skills in Venezuela, 2008].

Science.gov (United States)

Chirinos-Muñoz, Mónica S

2010-10-01

Using functional analysis for identifying the basic, working, specific and generic skills and values which a health service auditor must have. Implementing the functional analysis technique with 10 experts, identifying specific, basic, generic skills and values by means of deductive logic. A functional map was obtained which started by establishing a key purpose based on improving healthcare and service quality from which three key functions emerged. The main functions and skills' units were then broken down into the competitive elements defining what a health service auditor is able to do. This functional map (following functional analysis methodology) shows in detail the simple and complex tasks which a healthcare auditor should apply in the workplace, adopting a forward management approach for improving healthcare and health service quality. This methodology, expressing logical-deductive awareness raising, provides expert consensual information validating each element regarding overall skills.

AUDITOR CHOICE AND INTITUTIONNEL INVESTOR CHARACTERISTICS AFTER THE ENRON SCANDAL IN THE FRENCH CONTEXT

OpenAIRE

Jamel Azibi; Hubert Tondeur; Mohamed Tahar Rajhi

2010-01-01

International audience; This study examines the association between the quality of audit and the characteristics of institutional investors, using French data. After the Enron scandal, the perception of the Big 4 by French institutional investors changed. Our first hypothesis focuses on the perception French institutional investors to appointment of the Big 4. Our second hypothesis deals with the perception of the foreign institutional investors to choose one of the Big 4 auditors due to the ...

Planificación de auditoría de las cuentas anuales: Transportes Huelva S.L.

OpenAIRE

Sánchez Morote, Ignacio

2016-01-01

La planificación de una auditoría es la fase más importante del trabajo del auditor. Basándonos en las NIA-ES determinaremos el riesgo de auditoría, la extensión y alcance del trabajo de auditoría a realizar. Gracias a la planificación solucionaremos errores potenciales, determinaremos las áreas más significativas y organizaremos el trabajo en el tiempo de manera eficaz y eficiente. Con todo ello, podremos obtener resultados que nos servirán en un futuro para expresar nuestra opinión co...

37 CFR 201.29 - Access to, and confidentiality of, Statements of Account, Verification Auditor's Reports, and...

Science.gov (United States)

2010-07-01

... confidentiality of, Statements of Account, Verification Auditor's Reports, and other verification information... GENERAL PROVISIONS § 201.29 Access to, and confidentiality of, Statements of Account, Verification Auditor... Account, including the Primary Auditor's Reports, filed under 17 U.S.C. 1003(c) and access to a Verifying...

OPINI AUDIT GOING CONCERN: KAJIAN BERDASARKAN MODEL PREDIKSI KEBANGKRUTAN, PERTUMBUHAN PERUSAHAAN, LEVERAGE, DAN REPUTASI AUDITOR

Directory of Open Access Journals (Sweden)

ARRY PRATAMA RUDYAWAN

2009-07-01

Full Text Available The cases of accounting data manipulation that involve big firms, such as Enron and WorldCom, have affected auditor reputation. Enron and 95 other firms received unqualified opinion in the year prior to bankruptcy. This fact raises questions why firms receiving unqualified opinion stop operating. The assessment of going concern has to be delivered by auditor and added into audit opinion.  An auditor is responsible to evaluate whether there is substantial doubt about the entity’s ability to continue its operation for a reasonable period of time. This research aims to investigate the effect of bankruptcy prediction model, firm growth, leverage, and auditor reputation on going concern audit opinion. The result shows that bankruptcy prediction model affects the accuracy of going concern opinion issue. However, the firm growth, leverage, and auditor reputation do not do so.

La auditoría concepto actual o antiguo

OpenAIRE

Deysi Astrid Machuca-Albarracín

2007-01-01

En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la s...

Optimizing the role of tax auditor in attempt to achieve tax revenue target

Directory of Open Access Journals (Sweden)

Mawan Setianto

2016-04-01

Full Text Available This study aims to explain the role of Tax Auditor in KPP Madya Surabaya. This study uses a case study by collecting the data from Directorate General of Taxation official sources, either in KPP Madya Surabaya, Regional Office of Directorate General of Taxation East Java I, as well as the Directorate of Potency, Compliance, and Revenue. Researcher also conducted interviews with 12 informants consisting of Tax Auditor, Account Representative, Head of Office, as well as officials from the Directorate of Inspection and Billing. There are discrepancies between the expectations of stakeholders and what being  understood/perceived and expected by the Tax Auditor in relation to the role that must be executed. This causes the Tax Auditor to experience a role ambiguity which disrupts the optimizing the implementation of the role. Things that still impede the implementation of the role of the Tax Auditor are: rejection of the Taxpayer; intervention both from inside and outside/difficult to implement the independence in appearance and independence in fact; both physically and psychologically threats; the unclear mutation policy; promotion criteria being implemented inconsistently; and databases that have not been accurate and reliable. 

An Organizational Perspective on Auditor Conduct

NARCIS (Netherlands)

J.K.L.P. Pruijssers (Jorien)

2015-01-01

markdownabstract__Abstract__ Auditor misconduct has played a crucial role in the financial turmoil of the past decades, but is hardly understood itself. Research to date has focused almost exclusively on how external regulations can guard the integrity and quality of audit services, but has

The illusion of comparable European IFRS financial statements. Beliefs of auditors, analysts and other users

OpenAIRE

Vicky COLE; Joel BRANSON; Diane BREESCH

2011-01-01

Reaching higher comparability was one of the main goals of the implementation of the International Financial Reporting Standards (IFRS) in the European Union in 2005. However, national accounting traditions and cultural differences continue to cause differences in the application of IFRS (KPMG & von Keitz, 2006). European IFRS financial statements might therefore be less comparable than users of these statements possibly assume. This study contributes by determining to what extent auditors, a...

Software Assists in Extensive Environmental Auditing

Science.gov (United States)

Callac, Christopher; Matherne, Charlie

2003-01-01

The Base Environmental Management System (BEMS) is a Web-based application program for managing and tracking audits by the Environmental Office of Stennis Space Center in conformity with standard 14001 of the International Organization for Standardization (ISO 14001). (This standard specifies requirements for an environmental-management system.) BEMS saves time by partly automating what were previously manual processes for creating audit checklists; recording and tracking audit results; issuing, tracking, and implementing corrective-action requests (CARs); tracking continuous improvements (CIs); and tracking audit results and statistics. BEMS consists of an administration module and an auditor module. As its name suggests, the administration module is used to administer the audit. It helps administrators to edit the list of audit questions; edit the list of audit locations; assign mandatory questions to locations; track, approve, and edit CARs; and edit completed audits. The auditor module is used by auditors to perform audits and record audit results: it helps the auditors to create audit checklists, complete audits, view completed audits, create CARs, record and acknowledge CIs, and generate reports from audit results.

The impact of contextual factors on auditors' ability to resist management pressure

NARCIS (Netherlands)

Dijk, M. van; Jansman, A.J.E.

1999-01-01

This study examines the impact of the extend to which auditors will be able to justify errors in case of litigation, the strategy of the audit firm, the authority of the client’s management to choose the audit firm and the extend to which auditors are successful in their careers on auditors’

78 FR 45781 - Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety Audits and to...

Science.gov (United States)

2013-07-29

... Drug Administration 21 CFR Part 1 and 16 Accreditation of Third-Party Auditors/Certification Bodies to... Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety Audits and to Issue... Administration (FDA) is amending its regulations to provide for accreditation of third-party auditors...

17 CFR 210.2-03 - Examination of financial statements by foreign government auditors.

Science.gov (United States)

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Examination of financial statements by foreign government auditors. 210.2-03 Section 210.2-03 Commodity and Securities Exchanges... auditors. Notwithstanding any requirements as to examination by independent accountants, the financial...

Informática forense: auditoría de seguridad

OpenAIRE

Agrelo de la Torre, Jose Manuel

2014-01-01

En este proyecto se muestra el proceso de realización de una auditoría de seguridad a una red empresarial para cumplir con la normativa establecida para los organismos oficiales del estado. Debido a que para la realización de la auditoría se debe contar con una red empresarial, también se realiza el diseño e implementación de la misma. Por lo tanto el presente proyecto consta de dos partes bien diferenciadas. En la primera parte del proyecto, se parte de una política establecida p...

Pengaruh Konflik Peran, Ketidakjelasan Peran, dan Komitmen Organisasi terhadap Kinerja Auditor

OpenAIRE

Rosally, Catherina

2015-01-01

The purpose of this study was to collect evidence of three fraud factors which influenced auditor performance. They were conflict role, ambiguity role, and organization commitment at public accountant in Surabaya.Data were obtained by distributing questionnaire and by using multiple regression analysis. The results from this study showed that there were positive significant effect of organization commitment in auditor performance, and negative significant effect of conflict role, ambiguity ro...

Profissão Auditor Independente no Brasil: percepção dos contadores registrados nos CRCs = Independent auditor career in brazil: perception from CRC registered accountants

Directory of Open Access Journals (Sweden)

Renato Madruga Borges Veiga

2014-08-01

Full Text Available O objetivo geral da pesquisa é identificar qual a percepção dos contadores sobre a carreira de auditor independente no Brasil, com vistas a relacionar as determinantes da carência de profissionais no mercado brasileiro, apontada em pesquisas anteriores. Indispensáveis no exame e asseguração das Demonstrações Contábeis, em 2011 os auditores independentes certificaram R$ 1,8 trilhão do PL das companhias abertas no Brasil, o equivalente a 45% do PIB brasileiro do mesmo ano. Dessa forma, mostra-se necessário atentar para a realidade dessa profissão significativa dentro do atual cenário desafiador da contabilidade. O estudo caracterizou-se como do tipo exploratório e descritivo, com o uso do método de levantamento de dados survey e operacionalizado por meio de questionário e estudo bibliográfico e documental. Encaminhou-se por meio dos CRCs questionários a contadores com registros ativos, obtendo-se 661 respostas de todas as regiões brasileiras. Como resultado da pesquisa tem-se que 81% dos contadores acreditam haver carência de auditores no Brasil. O principal fator apontado como estimulante para a carreira foi a diversidade de conhecimento e experiências adquiridas na profissão (57%. Entretanto, a falta de estímulo durante o curso de Ciências Contábeis (44% e a falta de conhecimento a respeito da profissão (38% foram apontadas como um desestímulo. Diante do exposto, os resultados sugerem que uma parceria mais efetiva entre as universidades e as firmas de auditoria poderá resultar em aumento na busca pela carreira de auditor, já que 78% dos respondentes demonstraram ter interesse pela profissão. The object of this research is to identify the accountants’ perception on the independent auditor career in Brazil, in order to relate the deciding factors of the lack of Independent Auditors in Brazilian market brought in previous researches. Essential in the exam and assurance of Accounting Statements, in 2011 the

78 FR 69603 - Accreditation of Third-Party Auditors/Certification Bodies To Conduct Food Safety Audits and To...

Science.gov (United States)

2013-11-20

... No. FDA-2011-N-0146] RIN 0910-AG66 Accreditation of Third-Party Auditors/Certification Bodies To... entitled ``Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety Audits and to... proposed rule entitled ``Accreditation of Third-Party Auditors/Certification Bodies to Conduct Food Safety...

Impact of Cross-listed Directorship on Appointment and Independence of Auditors: Evidence from Republic of Macedonia

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Atanasko Atanasovski

2012-08-01

Full Text Available This study investigates the association between cross-listed directors at multiple boards of directors and the choice of audit firm in emerging market economy such as Republic of Macedonia. The study involved all listed companies and companies with special reporting obligations at Macedonian Stock Exchange owned domestically, since appointment of auditors for subsidiary companies is influenced dominantly by parent company decision making process. Determinants of auditor selection are important input for overall assessment of auditor independence and audit quality and provide valuable argument for revised regulations in order to improve credibility of audit of financial statements. There is limited research available regarding the close relationship and ties between management and auditors, especially in the case of small audit markets where the potential impact of cross-listed directorship on auditor independence and audit quality is considerable. The results of the study provide little evidence of significant relationship between cross-listed directorship and the choice of auditor in respect of Macedonian listed entities. The findings will be of interest for public accounting firms in developing their strategies for close inter-relationships with those charged with governance. It is intended to help regulators assess the impacts of interpersonal relations to auditor independence and quality of assurance services provided to the general public, as well as improvement of monitoring function on behalf of shareholders.

Planificación de Auditoría de Cuentas Anuales de Sánchez Romero Carvajal Jabugo, S.A.

OpenAIRE

Pérez de Arenaza Fernández, Rafael

2016-01-01

La planificación de una auditoría es, según algunos autores, la fase más importe del trabajo a realizar por el auditor y su equipo. Se trata de crear un plan estratégico, donde además se estudiarán aspectos de la empresa que nos permita determinar el riesgo de auditoría al que nos enfrentamos, y que mediante la determinación de la importancia relativa nos ayudará a establecer la extensión y el alcance de las pruebas de auditoría a llevar a cabo. Una adecuada planificación de auditoría nos ...

The impact of a regulatory change on the fees paid to the auditor: a look at Dutch and German evidence

NARCIS (Netherlands)

Boekel, D.N.; Georgakopoulos, G.; Sotiropoulos, I.; Vasileiou, K.Z.

2009-01-01

In this study an analysis is made on the impact of the transition to IFRS (International Financial Reporting Standards) for first-time IFRS users on the fees paid to auditors. This was tested on Dutch and German data collected partially by hand and partially via Datastream. Due to previous research

The implementing of the training, examination and qualification for QA auditor

International Nuclear Information System (INIS)

Ma Xiaozheng; Han Peicong; Zhang Zhongyuan; Zhu Guoliang

2007-01-01

China Power Investment Corporation has implemented the training, examination and qualification for QA auditor based on the related requirements of the nuclear safety documents. The bases, planning of the procedure, implementing procedure and suggestions for implementing the training, examination and qualification are described in this article. That can be used as the reference for implementing the training, examination and qualification for QA auditor, as well as for establishment of the related guide. (authors)

The Interpretive Auditor: Reframing the Communication Audit.

Science.gov (United States)

Jones, Deborah

2002-01-01

Suggests communication auditors should be thought of as skilled and committed listeners to and within organizational communication processes. Distinguishes between functionalism and interpretivism in organizational communication. Describes a project based on a collaboration between scholars in sociolinguistics and organizational communication.…

Investigation on legislation necessity of qualification of quality assurance auditors for civilian nuclear components

International Nuclear Information System (INIS)

Zhu Hong

2004-01-01

The paper discusses the actual state and legislation necessity of administration for qualification of quality assurance auditors engaging in nuclear component activities in our country, and presents the tentative idea for establishing qualification system of quality assurance auditors. (author)

La auditoría concepto actual o antiguo

Directory of Open Access Journals (Sweden)

Deysi Astrid Machuca-Albarracín

2007-07-01

Full Text Available En la actualidad en Colombia, la auditoría se ha convertido en un término muy utilizado, para referirse al mecanismo sistemático y continuo de evaluación y mejoramiento de la calidad observada respecto de la calidad esperada de la atención de salud que reciben los usuarios;' con el objetivo de mejorar progresivamente la calidad, en la prestación de la atención de salud. En el presente artículo, se da una mirada a la evolución histórica de la auditoría, su concepto, el marco legal que la sustenta, su aplicación en Colombia y por su puesto en la disciplina de enfermería.

Auditors' Professional Skepticism: Neutrality versus Presumptive Doubt

NARCIS (Netherlands)

Groot, T.L.C.M.; Quadackers, L.M.; Wright, A.

2014-01-01

Although skepticism is widely viewed as essential to audit quality, there is a debate about what form is optimal. The two prevailing perspectives that have surfaced are "neutrality" and "presumptive doubt." With neutrality, auditors neither believe nor disbelieve client management. With presumptive

Cogeneration: A solution from energetical auditoring. Cogeneracion: hipotesis de solucion en auditorias energeticas

Energy Technology Data Exchange (ETDEWEB)

Gomara Martinez, E; Riesco Leal, P

1993-01-01

An energetical auditor provides the solutions to avoid environmental problems generated from the consumption of a determined fuel and reduces fuel consumption. One of the solutions is changing the energy source or introducing cogeneration. The author introduces under the point of view of an auditor the reasons to use to generation. (Author)

FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR: STUDI EMPIRIS PERUSAHAAN PUBLIK DI INDONESIA

Directory of Open Access Journals (Sweden)

Andri Prastiwi

2012-03-01

Full Text Available Tujuan penelitian ini untuk mengetahui faktor-faktor yang mempengaruhi pergantian auditor perusahaan manufaktur di Indonesia setelah diberlakukannya peraturan mandatori. Hasil analisis menunjukkan bahwa tipe KAP dan pertumbuhan perusahan (yang diukur dengan total aset berpengaruh secara signifikan terhadap kemungkinan pergantian KAP. Perusahaan dengan KAP big 4 mempunyai kemungkinan yang lebih rendah untuk mengalami pergantian KAP dari pada non big 4. Perusahaan yang sedang mengalami pertumbuhan juga mempunyai kemungkinan pergantian KAP lebih tinggi dari pada yang tidak mengalami pertumbuhan. Sedangkan ukuran perusahaan, pertumbuhan perusahaan (yang diukur dengan perubahan sales, perubahan MVE dan perubahan income dan masalah keuangan tidak berpengaruh signifikan terhadap faktor-faktor yang mempe-ngaruhi pergantian auditor di Indonesia. AbstractThe purpose of this study to determine the factors that affect the auditor turnover manufacturing company in Indonesia after the enactment of mandatory regulations. The analysis showed that the type of KAP and growth companies (as measured by total assets significantly influence the possibility of change of KAP. Companies with KAP big 4 have a lower chance to experience changing of KAP than the company with the KAP non big 4. Companies that are experiencing growth also has the possibility of change of KAP is higher than the companies that are not experiencing growth. While firm size, firm growth (as measured by changes in sales, MVE changes and changes in income and financial problems did not significantly influence the factors that influence the change of auditor in Indonesia.Keywords: auditor turnover; agency theory; signaling theory

Trends and priorities in internal audit

Directory of Open Access Journals (Sweden)

Victoria STANCIU

2016-09-01

Full Text Available The status of the internal audit as an important pillar for corporate governance is recognized unanimously; however, this status is gained through a continuous and joined effort of all internal auditors and by a clear and solid vision of the internal audit function’s development, designed by the chief of internal audit. This status recognizes the internal audit’s support for the achievement of company objectives and the improvement of risk management and it also requires continuous quantitative accumulations in the work of internal auditors. From this perspective, the author’s attention focused on the main risks and priorities that the internal audit is facing as they are reflected by international studies and surveys. The conclusions emphasized by the author’s research may be considered important milestones for the improvement of the internal audit function in Romania and for its solid connection to the realities and problems the companies are confronting with.

The role of the external auditor in the regulation and supervision of the UK banking system

OpenAIRE

Ojo, Marianne

2007-01-01

ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular interests. The regulator works towards safeguarding financial stability and investor interests. On the other hand, the external auditor serves the private interests of the shareholders of a com...

Employability Skills, Personal Qualities, and Early Employment Problems of Entry-Level Auditors: Perspectives from Employers, Lecturers, Auditors, and Students

Science.gov (United States)

Lim, Yet-Mee; Lee, Teck Heang; Yap, Ching Seng; Ling, Chui Ching

2016-01-01

The authors examine the issue of employability of university accounting students from the perspectives of accounting firm employers, junior auditors, accounting lecturers, and accounting students. Areas of investigation include perceived importance of employability skills and desirable personal qualities; and early employment problems encountered…

Internal audit function: a comparison between private and public sector in Nigeria

Directory of Open Access Journals (Sweden)

Madawaki Abdulkadir

2017-01-01

Full Text Available This study compares the internal audit functions between private and the public sector. Features examined include hierarchical rank of internal audit function, internal audit transfer, outsourcing of internal audit services and working relationship of internal audit with external auditor. The study is based on a survey of internal audit managers and chief internal auditors in private and public sector entities in Nigeria. The results revealed that there is no much difference in hierarchical rank of internal audit function in both sectors. While the results showed that differences exist in the reporting status between internal audit in the two sectors with private sector internal audit reporting to audit committee and chief executive officer and public sector internal audit reporting to chief executive officer and chief financial officer. Almost a similar amount of work is outsourced, and private sector entities are more likely to outsource than those in public sector. There is slight difference between internal audit activities and interaction with external auditor in the two sectors with private sector more likely to coordinate in the area of access to audit working papers.

STAKEHOLDERS’ PERCEPTION OF THE INDEPENDENCE OF STATUTORY AUDITORS IN NIGERIA

Directory of Open Access Journals (Sweden)

Semiu Babatunde Adeyemi

2011-11-01

Full Text Available Towards the end of the nineteenth century, there were celebrated cases of corporate frauds andfinancial misappropriation in corporate giants. The series of frauds have left a sense of doubt aboutthe “unbiasedness” of external auditors to render an attest function on the credibility of publishedfinancial statements. In this light, this research sought to empirically investigate into the perceptionof auditor independence in Nigeria. A cross-sectional survey was conducted on the opinions ofrandomly selected lecturers of auditing, practising auditors, stockbrokers, shareholders andmanagers. Primary data was extensively relied upon. In addition to the primary data, secondary datafrom annual reports were also used. The data collected were used to answer research questions andtest hypotheses. Test of hypotheses was performed using Pearson Correlation and Kendall’s measureof concordance at a 0.05 level of significance. The outcome of the tests showed that the selectedrespondents perceived size of audit fee as the most influencing factor, capable of deterring auditorindependence in Nigeria. It was also observed that existing laws were obsolete and need to beupdated to make them relevant.

Balancing auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

DEFF Research Database (Denmark)

Holm, Claus; Thinggaard, Frank

This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. Our findings suggest that companies do use auditor choices as a balancing mechanism against independence threats.More specifically, we find...... more frequent rotation when single auditor are appointed, more equal audit fee share in the year before the voluntary joint audit system took effect and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

Pengaruh Pergantian Auditor dan Kualitas Audit terhadap Opini Audit Going Concern: Studi Empiris Perusahaan Manufaktur di Bursa Efek Indonesia

Directory of Open Access Journals (Sweden)

Arlen Djunaidi

2013-05-01

Full Text Available This study aims to analyze the effect of auditor switching and audit quality on going concern audit opinion in listed manufacturing companies of the Indonesia Stock Exchange (BEI in the year 2006 to 2008. Auditor switching was marked by a change to the Public Accountant firms (KAP who perform the audits or companies used the services of an auditor different than before. Audit quality is proxied by the scale of the BigFour auditors or non-Big Four. Going-concern audit opinion is the explanation given by the auditor if there is any doubt regarding the ability of the company to survive in the future. This study used 70 samples out of 452 populations, using purposive sampling technique in which the main criterion is the sample company received going-concern audit opinion in the year preceding the auditor switched. Results of the study showed that the change of auditors and audit quality is not a factor in determining going concern audit opinion of the company.

Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia

OpenAIRE

Andika Pradana; Imam Salehudin

2015-01-01

This paper aims to analyze how work overload influences turnover intentions of newly hired junior auditors in public accounting offices. Job satisfaction, work related stress and work life conflicts are used as mediating variables between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. The sample was selected using purposive sampling. Three mediation hypotheses were tested using Structural Equation M...

Auditoria do método de assistência de enfermagem Auditoria del método de asistencia de enfermería Auditing the nursing care methodology

Directory of Open Access Journals (Sweden)

Michel Maximiano Faraco

2004-08-01

Full Text Available Este estudo descreve o desenvolvimento de um processo de auditoria do Método de Assistência de Enfermagem em uma unidade de internação de um Hospital Universitário. Identificados os padrões, elaborou-se o instrumento, sob a forma de indicadores, no qual foram examinados, aleatoriamente, cinco prontuários com exame do usuário "in loco". Os dados foram mensurados e classificados numa quanti-qualificação da assistência de Enfermagem. Os resultados encontrados indicam a necessidade de revisão dos Padrões do Método de Assistência de Enfermagem e da retomada imediata do programa de auditoria da assistência de Enfermagem.Este estudio describe el desarrollo de un proceso de auditoría del Método de Asistencia de Enfermería en una unidad de la internación de un Hospital de la Universidad. Identificó los estándares, el instrumento fue elaborado, bajo forma de indicadores, en los cuales había sido examinado, al azar, cinco manuales con la examinación del usuario «in loco». Los datos habían sido agregar y clasificado en una quanti-calificación de la asistencia enfermería. Los resultados unidos indican la necesidad de la revisión de los estándares del método de asistencia enfermería y de vuelto a tomar el inmediato del programa de auditoría de la asistencia de enfermería.This study it describes the development of a process of audit of the Method of Assistance of Nursing in a unit of internment of a University Hospital. Identified the standards, the instrument was elaborated, under the form of indicators, in which had been examined, random, five handbooks with examination of the user "in loco". The data had been to add and classified in a quanti-qualification of the assistance of Nursing. The found results indicate the necessity of revision of the Standards of the Method of Assistance of Nursing and of the immediate retaking of the program of auditor of the assistance of Nursing.

Auditor human capital and audit firm survival - The Dutch audit industry in 1930-1992

NARCIS (Netherlands)

Brocheler, [No Value; Maijoor, S; van Witteloostuijn, A; Bröcheler, V.

2004-01-01

This paper studies the relationship between auditor human capital and audit firm survival. Specifically, the effects are investigated of the human capital of auditors on the survival chances of newly established audit firms. Human capital is analyzed both at the time of entry of a new audit firm and

Factores que Condicionan la Elección y el Cambio de Auditor en la Empresa Española

Directory of Open Access Journals (Sweden)

María Antonia García Benau

2000-12-01

Full Text Available En la elección de auditor, así como en la decisión acerca de su cambio, influyen diversos factores y en diferente medida. Aunque en otros países han sido llevados a cabo estudios empíricos con el objeto de determinar los extremos anteriores, hasta la fecha no han sido realizados en nuestro país trabajos que pongan de manifiesto cuáles son las variables que afectan ambas decisiones así como su grado de relevancia. En este artículo se presentan los resultados de un estudio empírico en el que se recopilaron las valoraciones expresadas por 60 empresas respecto a 41 factores que fueron propuestos a través de un cuestionario como posibles variables a tener en cuenta a la hora de elegir y cambiar de auditor. Los resultados obtenidos revelan, entre otros aspectos, que en la elección de auditor priman especialmente factores como las características técnicas del servicio y la imagen publica de la firma de auditoria. En el cambio de auditores, sin embargo, influyen especialmente las relaciones mantenidas entre empresa y auditor. There are several factors that influence, in different ways, the decision to choose and change an auditor. Even though empirical research seeking to determine these factors has been carried out in other countries, until now there have no studies in Spain seeking to show which variables affect both decisions and with what degree of significance. This paper presents the results of an empirical analysis that brings together the assessments provided by 60 firms, responding to a questionnaire, of 41 possible factors to bear in mind when choosing and changing an auditor. The results obtained indicate, among other things, that factors such as technical characteristics of the auditing service and the public prestige of the audit firm are predominant in choosing an auditor. As regards the decision to change auditors, however, the relationship between firm and auditor is particularly influential.

PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG

Directory of Open Access Journals (Sweden)

Nono Supriatna

2017-04-01

Full Text Available This study is based on the importance of accountant professionalism as human capital in accounting firm as a service company. This research is intended to study the effect of human capital on the performance of auditors in KAP in Bandung by proposing research hypothesis that, human capital have positive effect on auditor performance, either partially or simultaneously. Several dimensions as sub-variables that form human caputals to be studied are represented by individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness factors. The auditor's performance is measured by three factors that make the performance are (1 individual factors, (2 psychological factors, and (3 organizational factors. The study was conducted at an accounting firm located in Bandung. From the number of population taken random sample consisting of senior accountant and junior accountant as respondent. Data collection technique used is by using questionnaire. In accordance with the measurement scale, the data that have been collected tested the validity of Rank Spearman correlation formula and reliability with Alpha Cronbach. Data that have been tested and declared valid and reliable are then analyzed by correlation and regression analysis. Based on the results of correlation and regression analysis to test the hypothesis obtained findings of research results that human capital simultaneously have a fairly close relationship with its performance. While from multiple regression analysis it is known that each dimension gives various contribution to auditor performance and significant at p = 0,05, so from result of significance test, either partially or simultaneously can be concluded to accept research hypothesis, that is human capital have positive effect to auditor performance

Akuntabilitas dalam Perspektif Ajaran Karma Phala Sebagai Pedoman Untuk Membangun Karakter Auditor

Directory of Open Access Journals (Sweden)

Ida Ayu Budhananda Munidewi

2017-02-01

Full Text Available Auditor’s accountability consists of aspects such as motivation, social obligations and dedication to profession. These three aspects must be owned by the auditor to be able to produce a good audit quality.Hindu’s society recognize the legal doctrine of karma phala or causal. Due to the reason, this purpose study is to examine the accountability of auditors in the perspective of karma phala. This study used a qualitative method that focuses on the descriptive and the interpretative of human behaviour. The research data was obtained through participant observation and unstructured interview. Data analyze through three stages: data reduction, data presentation and conclusion. The result shows that karma phala actually been embedded in every aspect of auditor’s accountability, but need more emphasis on awareness of the role of auditors in the public and the profession.

Analysis of the Amendments to the Independent Auditor's Report Starting with the Auditing of the Financial Statements as at 31.12.2016

Directory of Open Access Journals (Sweden)

Mortură Laura-Alexandra

2017-01-01

One such example is the amendment of the International Standards on Auditing in 2015, applicable in our country starting with the auditing of the financial statements on 31.12.2016, being an effect of the last economic and financial crisis. Changes have been made following the projects initiated by the International Auditing and Assurance Standards Board (IAASB, aiming at identifying ways to improve the International Standards on Auditing in order to restore the confidence of the intended users in the work of auditors.

Faktor-Faktor Yang Mempengaruhi Perilaku Auditor Dalam Penghentian Prematur Atas Prosedur Audit

OpenAIRE

Putriana, Astia; Respati, Novita Weningtyas; Chairina, Chairina

2015-01-01

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan an...

Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit

OpenAIRE

Astia Putriana; Novita Weningtyas Respati; Chairina Chairina

2016-01-01

The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI) Representative of South Kalimantan an...

Current materiality guidance for auditors

OpenAIRE

McKee, Thomas E.; Eilifsen, Aasmund

2000-01-01

Auditors have to make materiality judgments on every audit. This is a difficult process, as both quantitative and qualitative factors have to be evaluated. Additionally, there is no formal guidance for how to implement the materiality concepts discussed in the auditing standards. Although they are sometimes difficult to make, good materiality judgments are crucial for the conduct of a successful audit as poor judgments can result in an audit that is ineffective and/or inefficient. This report...

AUDITORS ETHICS IN THE CONTEXT OF GLOBAL CRISIS

Directory of Open Access Journals (Sweden)

Dana Simona Dragos

2010-12-01

Full Text Available In the context of current global crisis, a series of questions regarding the professional accountants position need to be clarified in order to may understand the way in which the auditors, considered objective and independent due to their ethical and professional conduct, contribute to the confidence increase of those who found their decisions on an accounted financial situations basis. We also ask ourselves to what extent our society can sustain the development of a regulation based ethical behaviour and specific institutions, taking into account the existing pressures in crisis conditions. The increased number of financial scandals lead to a regression of confidence of the accounting information users, regarding the respect of ethical standards by the auditors, and there are real reasons of concern because of the increase of the non-ethical behaviours number of cases.

Task performance fraud risk assessment on forensic accountant and auditor knowledge and mindset in Nigerian public sector

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Oluwatoyin Muse Johnson Popoola

2014-10-01

Full Text Available This paper discusses task performance fraud risk assessment and forensic accountant and auditor knowledge and mindset in the Nigerian public sector. The aim of the study is to examine the fraud risk assessment in the Nigerian public sector through the efficient utilisation of forensic accountant and auditor knowledge and mindset. The effect will enhance the corporate governance and accountability practices among public sector accountants and auditors in Nigeria

Manual de procedimiento de auditoría interna enfocado a riesgos.

OpenAIRE

Cabrera, Rosita

2008-01-01

Esta guía pretende ser una herramienta práctica para el desarrollo de la actividad del departamento de Auditoría interna, de la Cooperativa de Ahorro y Crédito “Pablo Muñoz Vega”. Los siguientes conceptos básicos, son incluidos dada su importancia; ya que toman en cuenta las normas, principios de contabilidad y disposiciones legales que debe cumplir el personal que conforma que conforma la Unidad de Auditoría Interna. Control interno, se define ampliamente como un proceso realizado po...

The role of financial auditor in detecting and reporting fraud and error

OpenAIRE

Bunget, Ovidiu-Constantin

2009-01-01

Responsibility for preventing and detecting fraud rest with management entities. Although the auditor is not and cannot be held responsible for preventing fraud and errors, in your work, he can have a positive role in preventing fraud and errors by deterring their occurrence. The auditor should plan and perform the audit with an attitude of professional skepticism, recognizing that condition or events may be found that indicate that fraud or error may exist. Based on the audit risk asse...

Sourcing of Internal Auditing: An Empirical Study

NARCIS (Netherlands)

R.F. Speklé (Roland); H.J. van Elten (Hilco); A.M. Kruis

2005-01-01

textabstractIn recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires

PENGARUH MEKANISME CORPORATE GOVERNANCE, KUALITAS AUDITOR EKSTERNAL, DAN LIKUIDITAS TERHADAP KUALITAS LABA

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Amanita Novi Yushita

2013-10-01

Full Text Available Abstrak: Pengaruh Mekanisme Corporate Governance, Kualitas Auditor Eksternal, dan Likuiditas Terhadap Kualitas Laba. Tujuan penelitian ini adalah memberikan bukti empiris pengaruh penerapan mekanisme corporate governance yang terdiri dari struktur dewan direksi, kepemilikan manajerial, kepemilikan institusional, komite audit, dan komisaris independen terhadap kualitas laba. Penelitian ini menggunakan sampel sebanyak 22 perusahaan manufaktur yang listing di BEI pada periode 2007-2011. Analisis GLS digunakan sebagai teknik analisis data dalam penelitian ini. Hasil penelitian menunjukkan bahwa struktur dewan direksi, komisaris independen berpengaruh positif dan signifikan terhadap Discretionary Accrual (DTAC atau berpengaruh negatif terhadap kualitas laba. Kemudian kualitas auditor eksternal berpengaruh negatif dan signifikan terhadap Discretionary Accrual (DTAC atau berpengaruh positif terhadap kualitas laba. Sedangkan kepemilikan manajerial, kepemilikan institusional, komite audit, dan likuiditas tidak berpengaruh signifikan terhadap kualitas laba.   Kata kunci: corporate governance, kualitas auditor eksternal, likuiditas, kualitas laba. Abstract: The influence of Corporate Governance Mechanism, External Auditor Quality, and Liquidity on the Quality of Earnings. The purpose of this study is to provide empirical evidence of the effect of the application of corporate governance mechanisms consisting of board structure, managerial ownership, institutional ownership, audit committees and independent commissioners on the quality of earnings. This study used a sample of 22 manufacturing companies listed on the Stock Exchange in the period 2007-2011. GLS analysis is used as a data analysis technique in this study. The results showed that the board structure and the proportions of independent commissioner have a positive and significant effect to discretionary accrual (DTAC or have a negative effect to the earnings quality. The quality of external

Relación entre Calidad de la Auditoría y Conservadorismo Contable en las Empresas Brasileñas

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Iana Izadora Souza Lapa de Melo Paulo

2013-01-01

Full Text Available Investigadores han hecho uso, a lo largo del tempo, de un conjunto de muchos y distintos atributos en el momento de intentar explicar la relación entre la calidad de la información contable y otras variables, especialmente en el ámbito del mercado de valores mobiliarios. En ese contexto, el conservadorismo es considerado como una de las principales características de calidad de la información contable, la cual puede resultar de factores presentes en el ambiente contable, como, por ejemplo, sistema jurídico, conjunto de normas contables, entre otros. La auditoría de demostraciones contables, teniéndose en cuenta la justificativa que sostiene la necesidad del trabajo, acaba por influenciar la calidad de la información contable. Investigaciones anteriores, cuando investigaron la relación entre auditoría independiente y calidad de la información contable, usaron, normalmente, tan sólo una característica de la auditoría, como, por ejemplo, el tamaño de la empresa de auditoría. Este trabajo tuvo como objetivo verificar la influencia de diversas características de la calidad de la auditoría sobre la calidad de la información contable, ésta mensurada por el conservadorismo. Fueron evaluadas informaciones contables producidas por las compañías abiertas brasileñas en el periodo de 2000 a 2011, utilizando el modelo desarrollado por Ball y Shivakumar (2005. Entre los resultados encontrados, se constató que el conservadorismo de la información contable es positivamente afectado por el tamaño de la empresa de auditoría y negativamente afectado por el tiempo de suministración de servicio de los auditores, por la distancia entre la fecha del dictamen y la fecha de publicación de las demostraciones contables. Asimismo, se observó que variables como el comité de auditoría, la suministración de servicios de no auditoría, la importancia del cliente para la empresa de auditoría y la especialización de la auditoría no afectan el

PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIFITAS ETIKA PROFESI, GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING

OpenAIRE

Meilda Wiguna

2015-01-01

Abstrak: Penelitian ini menguji pengaruh role stress, role ambiguity, self-efficacy, sensitifitas etika profesi, gaya kepemimpinan terhadap kinerja auditor dengan emotional quotient sebagai variabel moderating. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di Pekanbaru, Batam, Medan.Jumlah auditor yang menjadi sampel penelitian ini adalah 145 auditor dari 29 Kantor Akuntan Publik. Metode penentuan sampel yang digunakan dalam penelitian adalah purposi...

Pengaruh Role Conflict, Role Ambiguity, Self-efficacy, Sensitifitas Etika Profesi, Gaya Kepemimpinan terhadap Kinerja Auditor dengan Emotional Quotient sebagai Variabel Moderating

OpenAIRE

Wiguna, Meilda

2014-01-01

: Penelitian ini menguji pengaruh role stress, role ambiguity, self-efficacy, sensitifitas etika profesi, gaya kepemimpinan terhadap kinerja auditor dengan emotional quotient sebagai variabel moderating. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di Pekanbaru, Batam, Medan.Jumlah auditor yang menjadi sampel penelitian ini adalah 145 auditor dari 29 Kantor Akuntan Publik. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive samp...

PERAN KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT KEUANGAN NEGARA

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WAHYUDIN NOR

2011-07-01

Full Text Available The act No. 15/2006 is concerned with the Audit Board of the Republic of Indonesia (BPK RI, while its authority refers to the article 9 (1. In performing its duties, BPK RI has an authority to recruit experts and/or external auditors that work on behalf of BPK RI. This act provides a great opportunity for motivated external auditors to audit state financial institution. To have a better knowledge of the audit bid in the government sector, it is important to understand external auditors’ opinion about their motivation in pursuing audit engagement of government audit market. However, the auditor’s motivation to pursue government audit market engagement would have an impact on audit quality. Good quality of audits requires both competency and independency. These qualities have direct effects on actual audit quality, as well as potential interactive effects. In addition, financial statement users’ perception of audit quality is a function of their perceptions of both competency and independency. This article explains competency and independency that influence audit quality if audit process in conducted by external auditor.

Brent Olson - Director, Office of Internal Audit | NREL

Science.gov (United States)

customers. Olson has more than 24 years' experience conducting and overseeing governmental audits at the organizations to assess their internal audit functions' conformance with The Institute of Internal Auditors (IIA ) International Standards for the Professional Practice of Internal Auditing. Prior to joining NREL, Olson's roles

PENGARUH SISTEM INFORMASI TEKNOLOGI ELEKTRONIK ATAS TASK PERFORMANCE AUDITOR KANTOR AKUNTAN PUBLIK BIG 4

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Antonius Herusetya

2010-06-01

Full Text Available Auditors of public accounting firms frequently deal with the tasks oriented to the audit judgment decision makings. And due to the nature of these tasks are frequently complex and unstructured, they need electronic technology based information system to achieve higher audit quality and to minimize audit risks. The purpose of this study is to examine whether the information system used by the auditors of public accounting firms in the form of Group Support Systems (GSS, Group Decision Support Systems (GDSS or other electronic information technology software could increase auditors’ performance in their audit tasks. With the respondent of practicing auditors from the Big 4 public accounting firms in Indonesia, and by using structural equation model (SEM analysis, we found evidence that the usage of Electronic Information System Technology (EIST has significantly positive impact on audit task performance. We found evidence that the perceived ease of use from the Big 4 auditors has positive significant impact on the perceive usefulness of electronic information system technology adopted by public accounting firms. We have also found evidence that the nature of critical, judgmental, and non-routine audit task complexities in the audit fields has significant impact on the system usage. On the other hands the perceived of ease of use, and the perceived usefulness of electronic information system technology have weak significant impact on the system utilization of the Big 4 auditors.

Sourcing of internal auditing : An empirical study

NARCIS (Netherlands)

Speklé, R.F.; Elten, van H.J.; Kruis, A.

2005-01-01

In recent years, the scope of internal auditing has broadened considerably, increasing the importance of internal auditing as part of the organization’s management control structure. This expanding role has changed the demands being put on internal auditors. Their new role requires different skills

International assistance and cooperation for access to essential medicines.

Science.gov (United States)

Mok, Emily A

2010-06-15

Access to essential medicines is a critical problem that plagues many developing countries. With a daunting number of domestic constraints - technologically, economically, and otherwise - developing countries are faced with a steep uphill battle to meet the human rights obligation of providing essential medicines immediately. To meet these challenges, the international human rights obligations of international assistance and cooperation can play a key role to help developing countries fulfill the need for access to essential medicines. This article seeks to highlight and expand upon the current understanding of international assistance and cooperation for access to essential medicines through a review of obligations identified in international human rights law and a synthesis of official guidance provided on the matter.

Studi Analisis Varians Ranking Dua- Arah Friedman terhadap Kompetensi Dimensi Pengetahuan Auditor di Kantor Akuntan Publik Jakarta

OpenAIRE

Ratnawati, Ratnawati; Samosir, Perak

2012-01-01

In conducting the auditing, the auditor should have the competence dimension of knowledge. It can be analyzed through therespondent's answers to the statements relating to the competence dimension of knowledge of an auditor. The purpose of this studyis to see if there is a statement to the effect of the respondent's answer and whether there is a correlation between the grain statements.The method used analysis of auditor competence dimension of knowledge in performing auditing and other data ...

The impact of principles-based versus rules-based accounting standards on auditors' motivations and evidence demands

NARCIS (Netherlands)

Peytcheva, M.; Majoor, G.C.M. (Barbara); Wright, A.M.

2014-01-01

Auditing research has investigated the effects of different accounting standards on auditors' decisions to constrain aggressive reporting by clients. Missing from this literature is evidence on how the type of accounting standard influences auditors' cognitive motivations and demand for audit

Audit Expectation Gap: Perspectives of Auditors and Audited ...

African Journals Online (AJOL)

This study empirically examined Audit Expectation Gap: Perspectives of Auditors and Audited Account Users. For the purpose of this study primary and secondary data were used. Data were sourced through the examination of vast array of relevant literature like journals, standard textbooks, magazine and questionnaires.

Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside

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Sopian Sopian

2017-07-01

Full Text Available Investigative audit or forensic accounting can be used to detect a fraud, specially corruption. For that reason, investigatif auditors or forensic accountants are required to perform profesionally the standards of audit in every assigment. With descriptive normative reseach method, it is highly recomendated that Investigative Audit separated from the The Audit of Special Purposes since it has the objectives to search and gather facts and evidences and prohibited to promote opinions. When the auditors claim that they are familiar with the law, the fact that they less competence in law, the auditor’s opinion is misleading.

Auditoría Ambiental para productos lácteos San Pablito

OpenAIRE

Catucuago Toapanta, Luis Alberto

2013-01-01

Productos Lácteos San Pablito, se encuentra ubicada en la comunidad San Pablito de Agualongo, parroquia Tupigachi, cantón Pedro Moncayo en la parte norte de la provincia de Pichincha. Esta Auditoría Ambiental se centró en verificar el cumplimiento de la Legislación Ambiental y el Plan de Manejo Ambiental (PMA) propuesto en el Estudio de Impacto Ambiental (EsIA) del año 2011. La metodología del trabajo comprendió la planificación de la auditoría, visitas técnicas a la planta, evaluación del ma...

Benefits and costs of IFRS implementation in the opinion of Polish certified auditors

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Anna Karmańska

2017-12-01

Full Text Available The article presents the results of a survey conducted among a carefully selected group of Polish certified auditors. The purpose of the study was to determine whether auditors, during the audit of financial state- ments, perceive certain costs and benefits resulting from the fact that the audited statements were pre- pared in accordance with IFRS. This survey was undertaken to demonstrate that the cost-benefit analysis of IFRS, after more than a decade of their use in Polish practice, could provide important observations for future legislative changes in this area. The study shows that, thanks to the implementation of IFRSs, auditors gain the benefit of lower audit workloads. At the same time, however, they identify six reasons why the audit process is prolonged, requiring special organization, prior special preparation and, as a result, higher auditing costs

BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

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DUTESCU MIHAELA

2014-02-01

Full Text Available With the contemporary world, the internal audit activity is well organized , found in over 80 national institutes which are part of the Institute of Internal Auditors (IIA, whose headquarters is in the U.S., Orlando. This activity is conducted in accordance with the Internal Auditing Standards promoted by the Institute of Internal Auditors ( IIA. Internal auditing is an independent, objective assurance and consulting designed to increase value and improve an organization's operations. It helps the organization meet its objectives, assessing, through a systemic approach and methodical processes of risk management, control and management of the organization and making proposals to strengthen the effectiveness of the entity. [1 ] A review of the history audit provides a sound basis for understanding modern audit objectives and techniques of interpretation changes and its assimilation in detail all aspects characterizing the audit .

Share buybacks and the auditor's responsibilities with regard to the going concern concept

OpenAIRE

2012-01-01

M.Comm. The purpose of this dissertation is to determine the role and responsibility of the auditor in assessing the going concern status of South African companies implementing buybacks. The provisions of current legislation in this regard, including the Companies Act and the JSE Listing Requirements will be discussed and the question of whether the current status of the auditor's involvement in the buyback process is sufficient will be explored. Furthermore, since no specific requirement...

Propuesta de salvaguardas para la independencia de la función de auditoría interna

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Aurora V. Perez Lopez

2014-04-01

Full Text Available La presente investigación tiene por objetivo proponer un conjunto de salvaguardas que sirva de referencia a auditores internos y entidades, con el fin de garantizar la existencia de independencia en la función de auditoría interna. Para conseguir este objetivo se aplicó el método Delphi. Los principales resultados obtenidos evidencian que no existen opiniones diferentes por grupos de expertos sobre la importancia de las salvaguardas, pudiéndose proponer un uniforme conjunto de salvaguardas, con la excepción de la externalización de la función de auditoría interna, la cual, según el grupo de auditores internos, es considerada como la menos importante. La independencia sobre las actividades y los sistemas de control interno es la salvaguarda considerada de forma unánime como la más importante.

Auditoría informática basada en riesgos del core bancario de una institución financiera de acuerdo al plan anual 2014 de auditoría interna

OpenAIRE

Arciniega Vera, Andrea Johanna; Ludeña González, Verónica Isabel

2015-01-01

El presente proyecto de tesis consiste en desarrollar y ejecutar una Auditoría Informática Basada en Riesgos del Core Bancario de una Institución Financiera de la ciudad de Loja, para dar cumplimiento a lo solicitado por organismos de control como la Súper Intendencia de Bancos y Seguros (SBS), para garantizar la confianza depositada por los clientes y la buena imagen institucional. Por tal motivo el departamento de Auditoría Interna de la institución financiera da la oportunidad de participa...

La estructura de la contabilidad y la auditoría: un replanteamiento

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Shyam Sunder

2003-10-01

Full Text Available Los fracasos de la autoridad corporativa de muchas de las principales empresas de los EE.UU. en 2002 indican que podría ser útil reconsiderar a fondo la estructura de las instituciones de contabilidad, auditoría, autoridad corporativa y remuneración a los ejecutivos. La sustitución del sistema de normas imperativas por un enfoque competitivo -afín al del derecho consuetudinario- de principios y normas contables podría trasladar el énfasis de los informes financieros desde la forma hacia la esencia. Luego de algunos fallos de la Corte Suprema de los EE.UU., la calidad de la auditoría disminuyó desde finales de los setenta por la presión del gobierno para aumentar la competencia en esa industria, lo cual llevó a que sus integrantes vendieran agresivamente a sus clientes los servicios de auditoría a menos precio para subsistir económicamente. El restablecimiento de la alta calidad de la auditoría podría requerir una reorganización radical de su función, como la de "empaquetarla" con pólizas de seguros. La protección de los intereses de los accionistas minoritarios por las juntas directivas y el control de las galopantes remuneraciones a los ejecutivos son dos problemas adicionales cuya solución podría exigir cambios estructurales y no sólo de procedimiento.

Pengaruh Konflik Peran, Ketidakjelasan Peran, Kelebihan Peran, dan Gaya Kepemimpinan terhadap Kinerja Auditor Di Kantor Akuntan Publik Wilayah DKI Jakarta

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Hendra Gunawan

2012-11-01

Full Text Available The purpose of this research is to determine and obtain empirical evidence on the factors related to the behavior of auditors that could affect the performance of auditors who work in Public Accounting Firm (KAP Jakarta. This research discusses the factors regarding role conflict, role ambiguity, role excess, and leadership style. The writer took samples using convenience sampling technique. Criterion sampling was auditor working on the Firm in Jakarta with minimal education S1 majoring in Accounting with a minimum of one year working experience. Writers obtained research data through questionnaires distributed directly or via email to the auditors. The writers deployed 250 questionnaires to the auditors who worked on the Firm in Jakarta where questionnaires were successfully returned as many as 186 questionnaires, but there are 18 questionnaires that did not meet the criteria, so that 168 samples were used in this study. To obtain the results of the study, researchers used multiple regression analysis. The results of this study indicate that the independent variables included in this study, the lack of clarity of roles, have a significant influence on the performance of auditors. While, the other three independent variables: role conflict, role excess, and leadership style do not significantlyaffect the performance of the auditor.

A Question of Ambiguity, Risk, and Trust: Do Auditors React Differently to Potential Accrual Transaction Earnings Management than to Potential Real Transaction Earnings Management?

OpenAIRE

Garner, Dana Porter

2008-01-01

This research study investigates the relationship between ambiguity, litigation risk, and auditor decision-making. In addition, this study investigates how auditor trust of his or her client may change these relationships. It is important to investigate the relationships of ambiguity, litigation risk, and client trust to auditor decision-making because auditors face these factors on a regular basis. This research uses a 2x2 experiment to investigate auditor reaction to ambiguity and li...

The Effect Of Non-Audit Services And Related Threats On Investors' Perceptions Of Auditor Independence: An Experiment

DEFF Research Database (Denmark)

Warming-Rasmussen, Bent; Quick, Reiner

2011-01-01

The provision of non-audit services by the statutory auditor may have a negative impact on independence in mind as well as on independence in appearance. Prior research revealed that different advisory services have a different effect on perceived auditor independence. This could be caused...... impair auditor independence disregarding their size. Furthermore, it was found that a higher self-review threat increases the negative impact on independence perceptions. an advocacy threat, however, seens to be irrelevant. Manipulation checks disclose that the manipulation of the familiarity chedk...

Judgment in an auditor's materiality assessments

OpenAIRE

Kristensen, Rikke Holmslykke

2015-01-01

‘Materiality’ is considered a key audit concept both theoretically and in practice, but regulation enforcers are concerned about the different views on materiality held by preparers, auditors, users and enforcers, respectively, because different levels of materiality could result in users having a heterogeneous decision basis. This may seem surprising considering that the rule-of-thumb is simply to calculate materiality as 5% of net income before taxes. By analysing the prior audit materialit...

The effect of independent auditor's report on profit distribution policy: Evidence from Tehran Stock Exchange

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Parviz Piri

2014-07-01

Full Text Available Profit distribution is one of the most debatable subjects in financial field. Opposite theoretical models that sometimes, do not have a strong empirical support look for the explanation of corporate dividend policy. In this paper, the relationship between profit sharing policy and auditor`s and managers’ expected profit is studied. The study gathers the necessary information of 99 firms listed on Tehran Stock Exchange over the period 2002-2011. The implementation of regression analysis shows that there was more explanatory power of auditors’ expected profit than managers’ expected profit in dividends. The results also show that there was no meaningful difference between auditors` expected profit and managers` expected profit.

Pengaruh Profesionalisme, Pengetahuan Mendeteksi Kekeliruan, dan Etika Profesi terhadap Pertimbangan Tingkat Materialitas oleh Auditor pada Kap di Surabaya

OpenAIRE

DESIANA,

2012-01-01

Audit of financial statements is necessary for the company to serve as the basis for decision making. The financial statements can be reliabel and relevant information in making decisions, having been audited by external auditors. In this case the auditor's duty to determine the materiality level judgement client's financial statements. Judgement of a bad audit can lead to the risk af audit in determination of materiality level judgement. Materiality level judgement of auditor's can be influe...

Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

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Elok Faiqoh Himmah

2013-04-01

Full Text Available The purpose of this study is to obtain empirical evidence about the influence of ethical orientation (idealism and relativism, gender and level of knowledge of the accounting student’s perceptions regarding ethical scandals by accountant and corporate managers with research model developed by Comunale et al (2006. Results of the analysis in this study indicated that idealism, gender and level of knowledge of the public accounting profession and accounting scandals accounting affected student’s perceptions of the ethical scandals auditors and corporate manager. On the other hand, relativism variables had no effect on accounting students' perceptions regarding ethical scandals auditors and corporate manager.

Desarrollo de un manual de auditoría informática aplicado a Cooperativas de Ahorro y Crédito

OpenAIRE

Sarango Ontaneda, Carlos Alberto

2013-01-01

La auditoría informática es una función (en ocasiones un servicio) que apoya al trabajo de las unidades de auditoría interna de las Cooperativas de Ahorro y Crédito. Sin embargo, el trabajo a realizarse exige que los profesionales en auditoría informática cumplan con ciertas normas y requerimientos tanto legales como profesionales. El uso de marcos de buenas prácticas, análisis de riesgos y la observación de las normas de auditoría son fundamentales para el desarrollo de las evaluaciones de ...

Does Auditor Tenure Reduce Audit Quality?

OpenAIRE

Junaidi, -; Miharjo, Setiyono; Hartadi, Bambang

2012-01-01

Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are independent parties. This research issue is related to the Decree of the Minister of Finance No. 17 in 2008 about public accountant services. Giving attestation services, in the form of financial statements about an entity, are conducted by the audit fi...

Valoración del riesgo de auditoría y relación con la aplicación del muestreo estadístico

OpenAIRE

Navarrete Molina, Pedro

2016-01-01

El objetivo de la auditoría de estados financieros en definición de la NIA-ES 200 es “aumentar el grado de confianza de los usuarios en los estados financieros (…) mediante la expresión, por parte del auditor, de una opinión sobre si los estados financieros han sido preparados, en todos los aspectos materiales, de conformidad con un marco de información financiera aplicable”. El riesgo de auditoría (RA) se asocia a que el auditor exprese una opinión de auditoría inadecuada cuando los estad...

Auditor report and earnings management: Evidence from FTSE 350 companies in the UK

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Mohammad Alhadab

2016-11-01

Full Text Available This paper examines the relationship between audit report and real-based and accrual-based earnings management based on a UK sample. Prior research has mostly focused on US data and examined the relationship between auditor report (qualified vs. non-qualified and earnings management (proxied by discretionary accruals, and found evidence that qualified audit report is positively associated with the level of discretionary accruals. Despite the importance of the role of audit firms to constrain the use of earnings management, there is no research to date has examined the relationship between auditor reports and real earnings management activities based on UK sample. This paper therefore fills this gap in the literature by providing the first evidence for UK FTSE 350 companies that auditor report is positively associated with real and accrual earnings management. The paper also provide evidence that firms received qualified audit report share different characteristics as compared to firms received un-qualified audit report

PENGARUH KONDISI KEUANGAN, PERTUMBUHAN PERUSAHAAN, DAN REPUTASI AUDITOR PADA PENGUNGKAPAN OPINI AUDIT GOING CONCERN

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NI PUTU MERIANI

2012-01-01

Full Text Available Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that auditee could not survive. This going concern modification is not expected by companies because it would decrease public trust on the company’s image. This research aims to investigate the impact of financial condition, company growth, and auditor reputation on going concern audit opinion. The research object includes manufacturer listed on Indonesia Stock Exchange during 2008-2010 with 78 observations obtained using purposive sampling method. Data then is analyzed using logistic regression analysis. The result shows that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion negatively and significantly. While company size which is proxied by sales growth and auditor reputation which is proxied by audit firm size do not significantly affect the opinion.

La Influencia de las Explicaciones de la Dirección en la Evaluación de los Procedimientos Analíticos de Auditoría

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Daniel Sánchez Toledano

2009-06-01

Full Text Available La aplicación de procedimientos analíticos está basada en la expectativa de que existan relaciones entre los datos contenidos en los estados contables, y proporcionan evidencia de auditoría sobre la validez, precisión e integridad de la información contable. Los auditores generan valores esperados y los comparan con los contenidos en los estados financieros. Cuando se producen discrepancias, el auditor debe generar hipótesis sobre las posibles causas, evaluarlas y elegir la más plausible. Los estándares de auditoría requieren que los auditores consulten a la dirección para encontrar explicaciones que justifiquen fluctuaciones inesperadas. Investigaciones empíricas anteriores revelan que las explicaciones de la dirección influyen en la generación de hipótesis y en los procedimientos analíticos. Este estudio experimental, basado en una fluctuación inesperada del margen bruto, es el primero alemán que investiga el efecto de las explicaciones de la dirección en las etapas de formación de hipótesis, búsqueda de información y juicios finales respecto a los procedimientos analíticos.The application of analytical procedures is based on the expectation that relationships exist among financial statements data on a continuous basis. The presence of these relationships provides audit evidence as to the completeness, accuracy and validity of the data produced by the accounting system. Auditors generate expected values and compare them with financial statements values. In case of discrepancies, the auditor has to generate hypotheses with regard to potential causes, evaluate these hypotheses and select the most plausible one.Auditing standards require that auditors routinely have to consult management for explanations of unexpected fluctuations. Prior empirical research revealed that management explanations influence hypotheses generation and lead to a biased analytical procedures process. This experimental study is based on a material

Learning from Errors: An Exploratory Study Among Dutch Auditors

NARCIS (Netherlands)

Gold, A.H.; van Mourik, O.; Van Dyck, Cathy; Wallage, P.

2017-01-01

Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

Learning from Errors: An Exploratory Study Among Dutch Auditors

NARCIS (Netherlands)

Gold, A.H.; Van Dyck, Cathy; Wallage, P.

Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

Learning from Errors: An Exploratory Study Among Dutch Auditors

NARCIS (Netherlands)

Gold, A.H.; Van Dyck, Cathy; Wallage, P.

2016-01-01

Despite the presence of substantial quality control measures present at audit firms, results from regulator inspections suggest that auditors make errors during their work. According to the error management literature, even though errors often lead to negative immediate consequences, they also offer

Faktor-faktor yang Mempengaruhi Penilaian Mahasiswa atas Perilaku tidak Etis Auditor serta Tingkat Ketertarikan Belajar dan Berkarir di Bidang Akuntansi

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Reni Yendrawati

2016-06-01

Full Text Available Abstract This research is replicated from research paper that has been done by Comunale (2006. The purpose of this research is to analyze the effect of ethic orientation, gender and knowledge on accounting profession and accounting scandal on accounting student’s assessment towards unethical auditor and its’ effect on student’s interests in accounting field and profession as auditor in accounting firm. The hypothesis testing shows that the occuring accounting scandals do not have significant effects in accounting student’s perception towards unethical auditor. However, there are factors that may affect student’s willingness and interest to study accounting and to work as auditor in accounting firm. The evidence cloncluded two accepted hypothesis: student’s knowledge on accounting profession and accounting scandal effect on declining interest to study accounting and the student’s idealism which may contribute to their falling interest on working as auditor in accounting firm.

Auditoría informática y aplicación a un caso en una empresa real

OpenAIRE

Barrio Ibáñez, Jorge

2014-01-01

El proyecto trata sobre la realización de una auditoría informática a una reconocida empresa del sector tecnológico. Tanto el nombre de la empresa como los datos técnicos tanto de procedimientos, sistemas, puestos,... serán ficticios por cuestiones de confidencialidad. Dentro de la auditoría, se abordará tanto la parte teórica sobre lo que consiste en realizar una auditoría, hasta la realización de un estudio en profundidad sobre la empresa en lo que se refiere a la seguridad física y la s...

DETERMINAN FRAUD BELANJA BANTUAN SOSIAL PEMERINTAH DAERAH

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Dwi Ratmono

2016-12-01

Full Text Available Abstract: Determinans of Fraud of Social Assistance Expenditure in Local Government. This study aims to analyze the determinants of fraud of social assistance expenditures in Local Government. This study use Partial Least Square (PLS as method while Strcutural Equation Modeling (SEM used as analytical tool. The sample is all local governement in Central Java The data used in this study are Auditor Report of BPK.The results show that the determinant of the fraud of social assistance expenditure is internal control system weaknesses and non-compliance with laws and regulations. Therefore, these two factor need attention from local government, regulator and auditor in order to prevent social assistance expenditure in future period.

Independent Auditor's Approach to the Concept of Fraud in Accounting Standards

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Handan Bulca

2015-07-01

Full Text Available Control in the field of standards, quality and safety can be increased fraud and error reduction is envisaged. In parallel with these changes, the conditions in the Official Gazette dated 14 March 2014 to companies that provide audit is mandatory. With the implementation of auditing standards and corporate companies will become more transparent. Information users more secure thanks to the information reaching these standards will be able to make healthy decisions. The study also has redefined the concept of independent auditors and the audit process should follow an independent auditor, is also indicated. The focus of the study of the risk of fraud and cheating, Independent Auditing Standards Number 240 constitutes in terms of views.

Evidências do Entendimento de Quatro Pronunciamentos Contábeis por Auditores Independentes do Brasil

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Neirilaine Silva de Almeida

2013-01-01

Full Text Available The employment of an international standard for corporate financial statements worldwide has been increasingly required. However the concern some authors have as to effective comparability of information, depending on the possibility of disparate interpretations even with the use of identical standards, still persists. Thus, this study aims to identify how independent auditors of companies indexed in the CVM interpret four Brazilian Accounting Pronouncements, by means of a questionnaire adapted from Chand, Patel and Patel (2010. In addition, the research attempts to identify the association between the auditors’ interpretations and four variables (the size of the undertaking; familiarity with IFRS; experience with auditing; and experience with IFRS-related activities. Analysis was done via Chi-square Test, Correspondence Analysis (ANACOR and Homogeneity Analysis (HOMALS. The results show a lack of consensus among auditors in the sample. It was noticed that interpretations of the three Brazilian Accounting Pronouncements were statistically distinct in function: the size of the undertaking, familiarity with IFRS, and experience with IFRS-related activities. In light of these results, it can be inferred that, within the use of the same standard, there is a possibility that Brazilian professionals have different interpretations and, therefore, make decisions that will produce non-comparable accounting reports.

49 CFR 1245.6 - Cross reference to standard occupational classification manual.

Science.gov (United States)

2010-10-01

.... Engineer 1639. Architect 161. Chief Chemist 1845. Nurse 29 and 366. Tax Accountant 1412. Internal Auditor to Gen. Accountant 1412. Corporate Accountant 1412. Supervisor Programming 137. Senior Computer.... Tax Agent 1412. Buyer 1449. Assist. Buyer 1449. Sales Agent 4235. Assist. Sales Agent 4235...

Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

NARCIS (Netherlands)

Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

2018-01-01

We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

Do Satisfied Auditors Perform Better? Investigating the Association between Audit Firm Employee Job Satisfaction and Audit Quality

NARCIS (Netherlands)

Gold, A.H.; Kuang, Yu Flora; Lee, Gladys; Qin, Bo

2017-01-01

We examine the association between employee job satisfaction in audit firms and audit quality. Using a US-based dataset of auditor self-assessments on their job satisfaction between 2008 and 2017, we find that auditor job satisfaction is positively associated with audit quality measured at both an

Role Stress sebagai Motivator Bagi Auditor: Analisis Teoritis Atas Dasar Teori-teori Motivasi

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Francisca Reni Retno Anggraini

2008-09-01

Full Text Available The purpose of this paper explains the positive side of role stress which has long been regarded as the factor causing performance decrease and ultimately initiates job dissatisfaction. There are many cause factors (antecedent of role stress such as boundary-spanning activities, ethical climate in organization, mentoring, and organization-professional conflict, which has been proven empirically affecting role stress. Role stress arising in the job relation between manager-subordinate or leader-his or her member is a dynamic process in organization. Role stress becomes potential resource for organization if manager or leader is able to manage it well, so he or she can change it from hygiene factor to motivator. This article tries to correlate role stress phenomenon in public accountant firms with motivation theories to give alternatives in resolving problems in the role stress. Role stress can become a motivator for partners or senior auditors to be able to suit job characteristics and reward/punishment award mechanism with personal characteristics of auditors, reduce boundary spanning activities and environment uncertainty perception, increase understanding among all individuals in the public accountant firm regarding demand, values, and norms of the said public accountant firm, and ultimately establish specific and attainable goals. This article aims to be a contribution for management (partners and senior auditors in motivating auditors to increase their performance and for researchers to inspire empiric research related to role stress as a motivator to increase performance.

Pengaruh Konflik Peran, Kelebihan Peran, Independensi, dan Kompetensi terhadap Kinerja Auditor dengan Kecerdasan Spiritual sebagai Variabel Moderasi (Studi Empiris pada Kantor Akuntan Publik Pekanbaru dan Padang)

OpenAIRE

Aprimulki, Endah; ', Kamaliah; Safitri, Devi

2017-01-01

This study examine the influence of role conflict, role overload, independency, and competency to auditor performance with spiritual intelligense as moderating variable (Empirical Study on Representation of Auditor at Pekanbaru and Padang. Respondents in this study are auditors who worked public accounting firm in Pekanbaru and Padang. The number of auditor that were visited in this study were 60 auditors from 12 public accounting firms. The method of determining the sample is by using purpos...

Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

OpenAIRE

Patrick Velte; Marc Eulerich

2015-01-01

The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation) and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent resul...

Determinants of Effective Internal Control System in Nigerian Banks ...

African Journals Online (AJOL)

Determinants of Effective Internal Control System in Nigerian Banks. ... (21) chief internal auditors of selected recapitalized banks currently operating in Port Harcourt. ... can be carried out, high level ethical standards should be enshrined in Nigerian banks to make internal control more effective. ... HOW TO USE AJOL.

Evidencia Empírica sobre Inductores del Cambio de Auditor: Especial Referencia a la Situación Financiera de la Empresa

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Emiliano Ruiz Barbadillo

2003-12-01

Full Text Available The objective of our paper is to analyze which are the factors that cause Spanish companies to change auditors. Using the results of previous papers and applying a logistic regression model, we have analyzed four groups of factors that could explain the change of auditors. The growth of the company, agency costs, changes in the financial structure and disagreements between the auditor and the client which may have been caused by the financial imbalance of the company 01' by receiving expert advice. The results obtained highlight that only the financial situation of the company and the expert advice received are important factors in that change. In light of the results concerning the company's financial situation, we have looked into whether companies with financial problems change auditor s more frequently and for different reasons than successful ones. The results confirm a greater need for change of auditors in financially imbalanced companies and could be justified through the hypothesis of deep pockets, cost controls, change in management and the concealment of information. Finally, we point out that for the group of financially imbalanced companies the change of auditors' model is different to the rest This is because company growth, agency costs and the audit advice are significant variables in the company's decision to change auditors or not.

42 CFR 2.62 - Order not applicable to records disclosed without consent to researchers, auditors and evaluators.

Science.gov (United States)

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Order not applicable to records disclosed without consent to researchers, auditors and evaluators. 2.62 Section 2.62 Public Health PUBLIC HEALTH SERVICE... without consent to researchers, auditors and evaluators. A court order under these regulations may not...

Crossing the Line: Transitioning from Auditor to Researcher

Science.gov (United States)

Raiskums, Bernadine W.

2006-01-01

What does a very active and successful auditor/accountant do when she is about to retire with adequate means but inadequate interest in traveling or golfing? She might decide to expand her adjunct work as instructor at the local university. To complement her professional knowledge of accounting and auditing, she might decide to take a few courses…

Audit expectation gap: auditors in unending role conflict? | Abiola ...

African Journals Online (AJOL)

This paper examines the audit expectation gap with respect to financial statement users. Fifty five copies of questionnaires were distributed to each of the respondents' group of auditors, stockbrokers and company's shareholders. A total of 154 usable questionnaires were received and analyzed using Pearson Correlation ...

Influencia del capital humano en la calidad de la auditoría contable

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Mónica Fernández

2013-12-01

Full Text Available Objeto: Se estudian los determinantes de calidad del capital humano y del servicio en empresas de auditoría y principalmente cómo cualidades del capital humano inciden en la calidad del servicio prestado. Diseño/metodología: Se realizó un cuestionario a una muestra de socios de una firma de auditoría relevante. Con los datos de los cuestionarios se obtuvieron los mejores indicadores de calidad de capital humano y calidad del servicio respectivamente. Posteriormente, se elaboran tablas de contingencia, con los datos tratados, para determinar las probabilidades de encontrar equipos con elevado nivel de capital humano, equipos con elevado nivel de servicio y ver si dentro de los equipos con alto desarrollo de su personal, el nivel del servicio es más alto o no. Aportaciones y resultados: La calidad del factor humano es un activo intangible determinante en las organizaciones, especialmente en las que prestan servicios que requieren una alta capacitación profesional como ocurre en el sector de auditoría. Los resultados ponen de manifiesto que determinadas capacidades del capital humano inciden de forma relevante en factores asociados a la calidad del servicio de auditoría. El análisis realizado sugiere que una buena gestión e inversión en el capital humano de las mencionadas empresas, incide en la calidad del servicio prestado al cliente. Limitaciones: El trabajo se ha podido realizar en una única firma de auditoría y la muestra no ha sido muy elevada. Pretendemos conseguir ampliar las muestras y las firmas participantes en próximas investigaciones. Valor añadido: En este análisis la variable más destacada, en cuanto a capital humano se refiere, es la experiencia y formación en la industria. Políticas de buena gestión del capital humano pueden fomentar una cultura donde el objetivo de ética y transparencia, contribuyan a mejorar los servicios prestados.

Tale of the Tape: International Teaching Assistant Noticing during Videotaped Classroom Observations

Science.gov (United States)

Williams, Gwendolyn M.; Case, Rod E.

2015-01-01

International teaching assistants face challenges in learning the norms for teaching in American universities. In order to address this learning curve this article describes a qualitative study of twenty international teaching assistants that examined how these participants viewed observations as part of their professional development. The study…

INDICATORS THAT CAN BE USED TO MEASURE PERFORMANCE IN THE INTERNAL AUDITING ACTIVITIES

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Florin BOGHEAN

2016-07-01

Full Text Available Internal auditing has evolved from an approach based essentially on accounting aspects to a profession oriented towards management of entities and essentially destined for them. Modern internal auditing provides services that incorporate the examination and appreciation of regulations, performances, risk management and governance of all kind of property types – public or private bodies. The financial aspects represent just a part of the internal auditing view. In this paper, we will try to submit a series of indicators that can be used to measure the added value generated in an entity. Internal auditors provide to managers the information they need in order to download their responsibilities. Internal auditors are vitally involved in aspects that address to the risks and governance of the organization.

38 CFR 1.492 - Order not applicable to records disclosed without consent to researchers, auditors and evaluators.

Science.gov (United States)

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 1 2010-07-01 2010-07-01 false Order not applicable to records disclosed without consent to researchers, auditors and evaluators. 1.492 Section 1.492 Pensions... Disclosures and Use § 1.492 Order not applicable to records disclosed without consent to researchers, auditors...

THE ROLE OF ACCOUNTANTS AND AUDITORS IN FIGHTING ORGANISED CRIME

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Ivana B. Petrevska

2014-07-01

Full Text Available Criminal activities and organised crime became the main generators of social and state instability in the recent years, much more that the wars. They generate significant illegal money and need to launder this money so that they can be integrated into the legitimate financial system. Economic and financial crimes that called white collar crimes, typically has diffuse costs to society and concentrated benefits for the perpetrators. The social expectations are that the auditors should play an effective role in reducing, if not eliminating, these crimes.New auditing standards require auditors to take a proactive approach to assessing whether management has in place appropriate systems and controls to manage the risk of fraud.This paper shed light on nature, impacts and types of economic and financial crimes, and then the role of auditing profession in fighting against them.

Impact Analysis of Generalized Audit Software (GAS Utilization to Auditor Performances

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Aries Wicaksono

2016-09-01

Full Text Available This study aimed to understand whether the use of Generalized Audit Software (GAS in the audit process had an impact on the auditors performance and to acquire conclusions in the evaluation form towards GAS audit process to provide a positive impact on the performance of auditors. The models used to evaluate the impact of GAS were Quantity of Work, Quality of Work, Job Knowledge, Creativeness, Cooperation, Dependability, Initiative, and Personal Qualities. The method used in this research was a qualitative method of analytical descriptive and evaluative, by analyzing the impact of the GAS implementation to the components of the user’s performance. The results indicate that the use of GAS has a positive impact on user’s performance components.

PENGARUH ROLE CONFLICT, ROLE AMBIGUITY, SELF-EFFICACY, SENSITIFITAS ETIKA PROFESI, GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR DENGAN EMOTIONAL QUOTIENT SEBAGAI VARIABEL MODERATING

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Meilda Wiguna

2015-04-01

Full Text Available Abstrak: Penelitian ini menguji pengaruh role stress, role ambiguity, self-efficacy, sensitifitas etika profesi, gaya kepemimpinan terhadap kinerja auditor dengan emotional quotient sebagai variabel moderating. Responden dalam penelitian ini adalah para auditor yang bekerja di Kantor Akuntan Publik di Pekanbaru, Batam, Medan.Jumlah auditor yang menjadi sampel penelitian ini adalah 145 auditor dari 29 Kantor Akuntan Publik. Metode penentuan sampel yang digunakan dalam penelitian adalah purposive sampling, sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi berganda dan analisis regresi moderate dengan menggunakan software SPSS versi 17.00 untuk mengolah data. Hasil penelitian ini menunjukkan bahwa role conflict, role ambiguity berpengaruh negative dan signifikan terhadap kinerja auditor. Self-efficacy, sensitifitas etika profesi, gaya kepemimpinan berpengaruh positif dan signifikan terhadap kinerja auditor. Emotional quotient merupakan variabel moderating bagi self-efficacy dan sensitifitas etika profesi, tetapi bukanlah variabel moderating bagi role conflict,  role ambiguity, dan gaya kepemimpinan. Sedangkan koefisien determinasi (R2 menunjukan semua variabel yang digunakan dalam penelitian ini memberikan kontribusi sebesar 53,5% terhadap variabel dependen. Sementara 46,5% sisanya menjelaskan variabel independen lain yang tidak diamati dalam penelitian ini. Abstract: This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, leadership style to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data processing methods used by researcher are the

La calidad de la auditoría en Sistemas de Gestión. Software AUDIT_INTEGRATED

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Dalilis Escobar-Rivera

2016-01-01

Full Text Available La calidad es un factor esencial para las organizaciones frente a un contexto de globalización económica , auge de las Tecnologías de la Información y las Comunicaciones (TICs y aumento de la competencia. Este marco constituye un reto para el cumplimiento de su misión; por tanto es un imperativo el desarrollo de auditorías eficaces, como herramienta para la evaluación y control del desempeño del Sistema de Gestión. Con el objetivo de mejorar la calidad de esta actividad y satisfacer las necesidades del cliente de auditoría, se propone un diseño para la planificación, realización, seguimiento y mejora de la calidad del proceso de auditoría integrada, que cuen ta con doce tareas agrupadas en cuatro etapas y cuyo centro se vincula a la utilización de la herramienta informática AUDIT_INTEGRATED. La propuesta, se concibe para que la mejora continua favorezca la calidad de la auditoría integrada, a través de la veri ficación del sistema.

A prática da enfermeira em auditoria em saúde La práctica de la enfermera en auditoría de salud Nurses' practice in health audit

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Karina Araújo Pinto

2010-09-01

Full Text Available O objetivo da investigação foi conhecer a prática da enfermeira em auditoria em saúde. A concepção de análise adotada foi a da hermenêutica-dialética, e foi desenvolvida em três lócus: a auditoria interna de uma organização hospitalar; a auditoria externa de um comprador privado de serviços de saúde, e o sistema de auditoria do âmbito estadual do Sistema Único de Saúde (SUS, na Bahia. Foram entrevistadas nove enfermeiras auditoras. Na auditoria do SUS, as enfermeiras expressaram satisfação no exercício desta prática e valorização de seu papel profissional. Na auditoria privada - interna e externa às organizações de saúde - as ações das enfermeiras se direcionam para atender aos interesses de seus contratantes, e pouco se relacionam com a assistência prestada pela equipe de enfermagem e com as necessidades dos usuários dos serviços.El objetivo de la investigación es conocer la práctica de la enfermera en la auditoría de salud. La concepción de análisis adoptada fue la de la hermenéutica-dialéctica, y se desarrolló en tres locales: la auditoría interna de una organización hospitalaria, la auditoría externa de un comprador privado de servicios de salud y el sistema de auditoría del ámbito estatal del Sistema Único de Salud (SUS en Bahía, Brasil. Fueron entrevistadas nueve enfermeras auditoras. En la auditoría del SUS, las enfermeras expresaron satisfacción en el ejercicio de esta práctica y en la valorización de su papel profesional. En la auditoría privada - interna y externa a las organizaciones de salud - las acciones de las enfermeras están dirigidas a atender los intereses de sus contratantes, y poco se relacionan con la asistencia prestada por el equipo de enfermería y con las necesidades de los usuarios de los servicios.The objective of this investigation was to identify nurses' practice in heath audit. The hermeneutic-dialectic method was used for the analysis. The study was performed

Análisis de la aplicación de una Auditoría de Seguridad Vial en carreteras concesionadas

OpenAIRE

Torres Márquez, Rolando Roque

2017-01-01

La tesis tiene como objetivo presentar y analizar la aplicación de una Auditoría de Seguridad Vial en un tramo de carretera concesionada ubicado al norte de la ciudad de Lima y que actualmente se encuentra en explotación. Para ello, se presentan los fundamentos conceptuales de la seguridad vial y la auditoría de Seguridad Vial acompañado de una breve explicación de los alcances y ventajas. Así mismo, se desarrollan las actividades que se ejecutaron en la auditoría y las actividades realizadas...

El Riesgo de Auditoria y sus Efectos sobre el Trabajo del Auditor Independiente

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Vernor Mesén Figueroa

2013-01-01

Full Text Available En un contexto mundial donde la información financiera se haconvertido en uno de los principales insumos, tanto para el desarrollodel comercio internacional como para la toma de decisionesfinancieras y económicas, resulta de suma importancia que lascifras de los estados financieros de toda entidad presenten, de formarazonable, la posición financiera, los resultados de operación y losflujos de efectivo de éstas. Es así como durante las últimas décadas,el trabajo de los auditores independientes ha venido tomando unaenorme transcendencia en vista de que, cada vez más, sus opinionesindependientes otorgan credibilidad y validez a la informaciónfinanciera de toda entidad, la cual es tan requerida por entidadesbancarias, accionistas, gobierno y público en general. El presenteestudio pretende reseñar cuál es la naturaleza del trabajo del auditorindependiente y, por ende, cuáles son los pasos que éste debe seguirpara desarrollar una auditoria de estados financieros. De igual forma,se analiza el concepto de riesgo de auditoria, sus componentes ylos efectos que dicho riesgo tiene sobre la naturaleza, extensión yoportunidad de las respuestas globales, pruebas de control y pruebassustantivas que un auditor independiente desarrolla con el propósitode determinar la razonabilidad de las cifras de los estados financierosde una entidad. Finalmente, se presentan guías de carácter general yespecífico que sirven de elemento orientador para que los auditoresindependientes estén en capacidad de desarrollar procedimientosde auditoria los cuales les permitan realizar trabajos de auditoriafinanciera con niveles de riesgo de auditoria aceptablemente bajos.   ABSTRACT In the global environment where financial informationhas become a main ingredient both to international tradedevelopment and to financial and economic decision making,it is of paramount importance that the financial figures in thefinancial statements of corporations reasonably show

PENGARUH HUMAN CAPITAL TERHADAP KINERJA AUDITOR PADA KAP YANG ADA DI BANDUNG

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Nono Supriatna

2014-04-01

Full Text Available This research starting from the professionalism accountants as human capital at accountant firm as a service company. This research is intended  to study the effect of human capital on auditor performance at KAP in Bandung to propose the hypothesis that human capital has positive influence on auditors performance, either partially or simultaneously. Some dimensions of the sub-variables that make up the human capital that will be studied is represented by the factors individual capability, individual motivation, leadership, the organizational climate, and workgroup effectiveness. The auditor’s performance is measured by three factors that make up the performance:  (1 individual factor, (2 psychology factor, and (3 organization factor.             The research was conducted at the accounting firm located in Bandung. Of the number of samples taken at random population consisting of senior accountants and junior accountants as respondents. Technique of data collecting used  questionnaire. In accordance with the measurement scale, the data has been collected tested the validity of the formula Spearman Rank correlation and reliability with Cronbach alpha. The data has been tested and found valid and reliable then analyzed by correlation and regression analysis.             Based on the results of correlation and regression analysis to test hypotheses derived research findings that human capital simultaneously has a fairly close relationship with performance. While the multiple regression analysis known that each dimension contributes to the performance of the auditor's diverse and significant at p = 0.05, so the significance of test results, either partially or simultaneously can be concluded to accept the research hypothesis, namely human capital has positive influence on the performance of auditors.

COURT OF AUDITORS – THE ASSESSMENT OF INTERNAL CONTROL SYSTEM IN THE PUBLIC SECTOR IN ROMANIA. CASE STUDY BIHOR COUNTY

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Gherai Dana Simona

2012-07-01

Full Text Available Since resources in the public sector generally represent public money and their use in the public interest generally requires special care, the significance of safeguarding resources in the public sector needs to be underlined. The public romanian sector is characterized by an descendant trend of public resources, limitation of expenses and new risks horizons, this is way the ability to anticipate threats or opportunities is the most important objective of internal control sistem. The internal control is a dynamic process which continuously adjusts to the changes faced by an entity, with the direct involvement of the management and staff at all levels of the organization, to identify and address risks and to resonably ensure that the entities' mission and the general objectives have been fulfilled. Regardless of the nature or the size of entities, the efforts given by the application of internal control are much related to the implementation of good practices, monitoring, evaluation, adaptation and updating of their implementation. Which is the level and the current state of the system of internal control in the Romanian system? Do we understand and respect the notion of Public Internal Financial Control? To all these questions we try to answer in this paper, primarily through the presentation of general principles and objectives of the internal control and analysis of the report to the Bihor Board of Auditors for the year 2010. As a result of the study, a number of flaws and errors revealed, both of organization and coordination, in order to be able tooffer some measures of solving the developed.

PENGARUH KOMPETENSI, AKUNTABILITAS, DAN ETIKA AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Pada Perwakilan BPKP Provinsi Sul-Sel)

OpenAIRE

TANDIRERUNG, GLORIA

2015-01-01

2015 Pengaruh Kompetensi, Akuntabilitas, dan Etika Auditor terhadap Kualitas Audit (Studi Kasus Pada Perwakilan BPKP Provinsi Sulawesi Selatan) The Effect of Competence, Accountability, and Auditor Ethic on the Audit Quality (Case Study at BPKP Representative in South Sulawesi Province) Gloria Tandirerung Arifuddin Mushar Mustafa Tujuan dari penelitian ini adalah untuk menemukan bukti empiris bahwa kompetensi, a...

Faktor-Faktor yang Mempengaruhi Perilaku Auditor dalam Penghentian Prematur atas Prosedur Audit

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Astia Putriana

2016-03-01

Full Text Available The purpose of this research is to examine the effect of time pressure, audit risk, materiality, review procedure and quality control, need for achievement, and professional commitments on the auditor in premature termination on audit procedures. This reseach applies a mail survey as data collection method and convienece sampling as sample collection method. Research subjects are 106 auditor at the Supreme Audit Board of the Republic of Indonesia (BPK RI Representative of South Kalimantan and Central Kalimantan. Empirical evidence finds that audit risk effect toward premature termination on the audit procedures. However, time pressure, materiality, review procedure and quality control, need for achievement and professional commitment does not effect toward premature termination on the audit procedures.

Pengaruh Stres Kerja Terhadap Motivasi Dan Kinerja Auditor Pada Kantor Akuntan Publik Di Kota Medan

OpenAIRE

Timbul Sinaga; Mutiara Sinambela

2013-01-01

The purpose of this research is to find out the influence of the employee stress on motivation and auditor performance in Public Accountant Firms in Medan. The type of this research is descriptive correlational between variables applying the census method in collecting the primary data through the use of questionnaires to 45 respondents that work for 20 Public Accountant Firm. The conclusions of the research are: (1) the employee stress influences the employee motivation and auditor performan...

Global assessment of internal audit competence: Does one size fi t all?

African Journals Online (AJOL)

Data from the Institute of Internal Auditors' (IIA's) latest global Common Body of Knowledge ... Australia consistently indicated different perceptions of the levels of ... Australia's need for a country-specifi c internal audit competency assessment.

Pengaruh Kompleksitas Tugas dan Locus Of Control Terhadap Hubungan Antara Gaya Kepemimpinan dan Kepuasan Kerja Auditor

OpenAIRE

Engko, Cecilia; Gudono, Gudono

2009-01-01

This research examined the effect of task complexity and locus of control to relationship between leadership style and job satisfaction. This research applies leadership style with contingency approach and Path Goal Theory of Leadership. The sampling technique is purposive sampling. Data collected by sending questionnaire direct to various public accountant offices (KAP). The respondents are junior auditors in Surabaya, Semarang and Yogyakarta. The junior auditors partici¬pated in this resear...

Information security – a new challenge for the young and future financial auditors

Directory of Open Access Journals (Sweden)

Sînziana-Maria RÎNDAȘU

2016-06-01

Besides the survey used, five auditors who work in Big Four companies were interviewed, in order to highlight the way in which the profession is adapting to technological changes, especially in the case of assessing controls of information technology systems and information security. From the results of the interview it can be concluded that within the Big Four companies, there is a high level of awareness regarding the necessity of solid knowledge in the information technology field. The paper is the first to examine the perception of young and future financial auditors from Romania, regarding the impact that the information security has on audit missions.

Board and auditor interlocks and voluntary disclosure in annual reports

NARCIS (Netherlands)

Braam, G.J.M.; Borghans, L.

2014-01-01

Purpose – The purpose of this study is to explore whether interlock ties between the board of directors and the external auditors facilitate the cross-firm diffusion of voluntary disclosures in annual reports. Design/methodology/approach – Using a sample of 149 non-financial companies publicly

Dual track or academic route for auditors: does it matter?

NARCIS (Netherlands)

Jonker, N.; van Ophem, H.; Hartog, J.

2006-01-01

In the Netherlands auditors can be trained in a part-time educational track in which students combine working and studying or in a full-time educational track. The former training is relatively firm-specific whereas the latter training is relatively general. Applying human capital theory, we expect

A comprehensive survey of the relationship between self-efficacy and performance for the governmental auditors.

Science.gov (United States)

Su, Jau-Ming; Lee, Shue-Ching; Tsai, Sang-Bing; Lu, Tzu-Li

2016-01-01

As governmental auditing is involved in evaluating the legitimacy, economy, efficiency, and effectiveness of how the various administrative branches use their allocated resources to optimize the government's functions, it is expected that the performance of the auditors in charge are strongly influenced by their respective qualities such as self-efficacy and experience, etc. To further understand the factors that may enhance their performance and to ultimately provide practical recommendations for the audit authorities, we have surveyed about 50 % of all the governmental auditors in Taiwan. The result showed that any auditing experience and professionalization do positively influence the professional awareness, and acquired knowledge and skillset of an auditor can effectively improve his or her professional judgment. We also found that perceived ability, problem-solving skills, and resource sharing may significantly impact any performance involved. Our study provides a workable management guidelines for strengthening the self-efficacy of audit authorities in Taiwan.

Increased auditor independence by external rotation and separating audit and non audit duties? - A note on the European audit regulation

Directory of Open Access Journals (Sweden)

Patrick Velte

2015-05-01

Full Text Available The European audit reform contains the implementation of an external mandatory auditor rotation (audit firm rotation and a separation of audit and non audit duties to increase auditor independence. The central question is, whether these regulation measures are connected with an increased accounting and audit quality. First, this article presents an agency theoretical foundation of auditor independence. Then, a state of the art analysis of empirical research illustrates these ambivalent results, so that the economic need for the audit market regulation in Europe is controversial

EFEKTIVITAS PELAKSANAAN PROGRAM DINAMIKA KELOMPOK DENGAN METODE OUTBOUND PADA DIKLAT FUNGSIONAL AUDITOR DI PUSDIKLATWAS BPKP

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Yuniar Palupi

2017-01-01

Full Text Available The objective of this research is to analyze the implementation effectiveness of the group dynamic program using outbound method.  The training is organized by Pusdklatwas BPKP and attended by all the government internal auditors in Indonesia.  The research uses Structural Equation Modeling (SEM with Partial Least Square approach.  The effectiveness of the program is scored using Kirkpatrick’s Four Level Training Evaluation model by measuring the participant’s perception on the implemented training, the learning process, and the benefit that can be obtained from the training.  The result shows that as an output, the training influences the participants learning process positively and significantly (trust, openness, responsibility, interdependency, self confidence, & stress management.  In addition, as a short term result the training also gives a positive and significant impact to the learning condition and for the medium term result is the adaptive performance of the participants.Keywords: audit, employee, performance, psychology, SEM AbstrakTujuan dari penelian ini adalah menganalisis efektivitas pelaksanaan program dinamika kelompok dengan metode outbound yang diselenggarakan oleh Pusdiklatwas BPKP untuk seluruh auditor internal pemerintah dari seluruh Indonesia.  Penelitian ini dianalisis menggunakan Structural Equation Modeling (SEM dengan pendekatan Partial Least Square (PLS. Efektivitas program dinilai dengan menggunakan teori evaluasi pelatihan empat level yang dikemukakan oleh Kirkpatrick, dengan mengukur persespi peserta program tentang pelaksanaan program, serta pembelajaran dan manfaat yang dirasakan oleh peserta program.  Hasil dari penelitian ini menunjukkan bahwa program efektif pada setiap tahapan evaluasi.  Hasil menunjukkan bahwa program ini secara positif dan signifikan berpengaruh terhadap pembelajaran peserta (trust, openness, responsibility, interdependency, self confidence, & stress management sebagai output

International Assistance for Low-Emission Development Planning: Coordinated Low Emissions Assistance Network (CLEAN) Inventory of Activities and Tools--Preliminary Trends

Energy Technology Data Exchange (ETDEWEB)

Cox, S.; Benioff, R.

2011-05-01

The Coordinated Low Emissions Assistance Network (CLEAN) is a voluntary network of international practitioners supporting low-emission planning in developing countries. The network seeks to improve quality of support through sharing project information, tools, best practices and lessons, and by fostering harmonized assistance. CLEAN has developed an inventory to track and analyze international technical support and tools for low-carbon planning activities in developing countries. This paper presents a preliminary analysis of the inventory to help identify trends in assistance activities and tools available to support developing countries with low-emission planning.

Southwestern Federal Power System combined financial statements and supplemental schedules (with independent auditors` reports thereon) for the years ended September 30, 1996 and 1995

Energy Technology Data Exchange (ETDEWEB)

NONE

1997-12-04

This report presents the results of the independent certified public accountants` audit of the Southwestern Federal Power System`s (SWFPS) combined power system statement of assets, Federal investment and liabilities, and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The 1996 financial statement audit was made under the provisions of the Inspector General Act (5 U.S.C. App.), as amended, the Government Management Reform Act (31 U.S.C. 3515), and Office of Management and Budget implementing guidance. The auditors` work was conducted in accordance with generally accepted government auditing standards. To fulfill audit responsibilities, the Office of Inspector General contracted with the independent public accounting firm of KPMG Peak Marwick LLP (KPMG) to conduct the audit for them, subject to their review. The auditors` report on SWFP`s internal control structure disclosed a reportable condition directed to the Southwestern Power Administration concerning a delay in properly classifying the value of plant assets. The report also included two reportable conditions directed to the Army Corps of Engineers regarding the inconsistent calculation of depreciation expense and the misallocation of multipurpose costs. None of these reportable conditions were considered to be material weaknesses. The auditors` report on SWFP`s compliance with laws and regulations disclosed no new instances of noncompliance by Southwestern.

Auditoría financiera y tributaria a la empresa Fideos Paraíso, periodo fiscal 2013

OpenAIRE

Cusco Quinde, Ana Jackeline

2014-01-01

El documento consiste en una Auditoría Financiera y Tributaria a la Empresa Fideos Paraíso, periodo fiscal 2013; obteniendo como resultado, luego del análisis, un informe de auditoría con salvedades en la parte contable-financiera y tributaria. The document is a Financial and Tax Audit Company Fideos Paraíso, fiscal year 2013; resulting in, after the analysis, a qualified audit report on the financial and tax accounting part.

Keeping up independence in appearance. An examination of auditor choices during the transition from a mandatory to a voluntary joint audit system in Denmark

DEFF Research Database (Denmark)

Holm, Claus

This paper examines agency explanations for choice of auditor in the context of the transition from a mandatory to a voluntary joint audit system in Denmark. We find support for four hypotheses supporting companys’ auditor choice as exogenous enables of independence in appearance, that is, support...... for company choices alleviating independence threats. More specifically, we find more frequent rotation when single auditor are appointed, more equal audit fee share and higher propensity to choose non-BigN auditor (absence of dominance) when joint audits are chosen, and lower NAS increases when joint audits...... are involved. We also find that the length of relationship with prime BigN auditors are longer than for non-BigN, thus suggesting potential problem with independence in appearance consistent with the EC green paper issues raised concerning audit firm concentration. However, we do not find differences between...

Firm and Auditor Characteristics, and Audit Report Lag in Manufacturing Companies Listed on Indonesia Stock Exchange during 2008-2012

Directory of Open Access Journals (Sweden)

Mukhtaruddin

2015-03-01

Full Text Available One of the qualitative characteristics of financial reporting is relevant. Its manifestation can be seen from the timeliness of reporting. Timeliness could be judged from the audit report lag, which is the length of time from the end of company’s fiscal year to the date of auditor's report. This research aims to empirically examine the influence of firm size, operation complexity, auditor quality, and auditor's opinion on audit report lag of manufacturing companies listed in Indonesia Stock Exchange. The population of this research consists of manufacturing companies, listed on Indonesia Stock Exchange from 2008 to 2012 as many as 111 companies with the research’s sample of 65 companies or 325 observational data, which were selected by purposive sampling method. The data are secondary data obtained from Indonesia Stock Exchange. The research proves that simultaneously, all variables significantly influence the audit report lag. Subsequently in partial, variables ‘firm size’, ‘auditor's opinion’ have a significant and positive effect on audit report lag, the ‘auditor quality’ has a significant and negative effect on audit report lag, while the variable ‘operation complexity’ has no significant effect on audit report lag. The coefficient of determination ?(R?^2 in this study was 0.192 or 19.2 % and the remaining 80.8 % is influenced by other factors that were not examined.

Audit Guide: Audits of Federal Student Financial Assistance Programs at Participating Institutions and Institution Servicers.

Science.gov (United States)

Office of Inspector General (ED), Washington, DC.

All institutions participating in the Federal Student Financial Assistance Programs must have an annual financial aid compliance audit performed by an independent auditor. This guide is effective for fiscal years ending December 31, 1999, and thereafter, for institutions preparing for their yearly audit. The purpose of the document is to assist…

Examen de auditoría integral al proceso de producción de Chocolatera S.A. correspondiente al periodo 2012

OpenAIRE

Gonzalez Carrion, Raul Agustin

2014-01-01

El proyecto de tesis se orienta al diseño e implementación de métricas de análisis para ejecutar una auditoría integral a una empresa industrial. La metodología utilizada servirá para demostrar que las auditorías integrales son necesarias y su aplicación mejorará la toma de decisiones gerenciales, siendo más eficiente, si el servicio es realizado por medio de outsourcing. La auditoría integral abarcará cuatro enfoques, entre ellos: Enfoque Financiero: Evaluación de estados financieros de la C...

Examen de Auditoría Integral a las áreas de ventas, inventarios y cartera de la empresa Latinoamericana de Computadoras & Sistemas Cía. Ltda, correspondiente al período 2012

OpenAIRE

Paula Alarcon, Gema Viviana

2014-01-01

La auditoría integral es un examen que proporciona una evaluación objetiva y constructiva acerca del grado en que los recursos humanos, financieros y materiales son manejados con debidas economías, eficacia y eficiencia, los cuales se persiguen en las diferentes modalidades de la auditoría como son: auditoría financiera, auditoría de cumplimiento, auditoría de gestión y control interno. La Auditoría Integral es asesora de la administración y sus recomendaciones deben ser oportunas y adecuada...

Analisis Opini Auditor Sebagai Sinyal Kepailitan Suatu Perusahaan: Tinjauan Terhadap Perlunya Kode Etik Syariah Akuntan Publik

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Sugiyarti Fatma Laela

2014-03-01

Full Text Available Auditor is a professional who has credibility in auditing financial report and company’s activities. This research’s purpose is to figure out; does the company’s bankruptcy can be predicted from the auditor’s opinion. The data used in this research are taken from 33 companies which have announced to bankruptcy by state justice of Central Jakarta, and the recent three years auditor’s opinions before the companies’ bankruptcy. After the data have been analyzed with T-test and Friedman test, it goes to the result that there is no significant different between the whole auditor’s opinions in last three years before the companies’ bankruptcy. This research concludes that the bankruptcy cannot be predicted from the auditor’s opinion. Theoretically, the auditor’s opinion can be a tool in predicting the company’s bankruptcy. The deviation of auditor’s ethical codes causes to such this matter happen. Based on that fact, the shariah based ethical codes for auditor is needed. After deep learning from many literatures, the writer formulates shariah ethical codes for auditor which divides into two; relationship between Allah and Human, it performed with the faith (Iman, and the other one is relationship among all humans, it involves the objectivity, independency, professionalism, and integrity.JEL Classification : M40, M42Keywords : auditor, auditor’s opinion, Islamic auditor’s ethical codes

Examining Classroom Negotiation Strategies of International Teaching Assistants

Science.gov (United States)

Williams, Gwendolyn M.

2011-01-01

From a constructivist point of view teacher identity evolves as the teacher interacts and negotiates with others. However, before negotiation can occur, instructors must establish their own teacher identity as a starting position. This narrative study analyzes how international teaching assistants negotiated with their American undergraduate…

Work Overload and Turnover Intention of Junior Auditors in Greater Jakarta, Indonesia

Directory of Open Access Journals (Sweden)

Andika Pradana

2015-11-01

Full Text Available This paper aims to analyze how work overload influences turnover intentions of newly hired junior auditors in public accounting offices. Job satisfaction, work related stress and work life conflicts are used as mediating variables between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. The sample was selected using purposive sampling. Three mediation hypotheses were tested using Structural Equation Modeling (SEM. The results show that work overload has a significant effect on increasing turnover intention through both job satisfaction and work related stress. In comparison, work overload does not influence turnover intention through work life balance. This may be due to the nature of the respondents, in which a majority of the newly hired accountants employed in this study are unmarried.

Kualitas Auditor, Besaran Transaksi Antar Pihak yang Berhubungan Istimewa dan Manajemen Laba

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Ayudia Sokarina

2012-04-01

Full Text Available Abstract: Auditor Quality, The Size of Special Related Party Transactions and Management Earnings. This research aims to answers two questions. First, whether related party transaction relate to earnings management? Second, does auditor quality can mitigate earnings management practice? We choose non-financial related party firms as our sample. Those 45 chosen firms were listed from 2007-2009 on ISX. We conduct test based on full samples and split samples. Result show that two out of four related party transactions measures are statistically related to earnings management. Moreover samples audited by bigger accounting firms fail to proven related earnings management. Even though our results are not consistent among different measures of related party transactions, we, however, can conclude that opportunistic managers can take advantage of the transactions complexities.

Reflection on observation: A qualitative study using practice development methods to explore the experience of being a hand hygiene auditor in Australia.

Science.gov (United States)

Jain, Susan; Edgar, Denise; Bothe, Janine; Newman, Helen; Wilson, Annmaree; Bint, Beth; Brown, Megan; Alexander, Suzanne; Harris, Joanna

2015-12-01

Within the Australian public health care system, an observation model is used to assess hand hygiene practice in health care workers, culminating in a publicly available healthcare service performance indicator. The intent of this study was for the results to inform the development of a strategy to support individual auditors and local sustainability of the hand hygiene auditing program. This qualitative study used a values clarification tool to gain an understanding of the experiences of hand hygiene auditors. The methodology involved qualitative interpretation of focus group discussions to identify the enablers and barriers to successful performance of the auditors' role. Twenty-five participants identified congruous themes of the need for peer and managerial support, improved communication and feedback, and consideration for succession planning. There was consistency in the participants' most frequently identified significant barriers in undertaking the role. Hand hygiene auditors take pride in their role and work toward the goal of reducing health care-associated infections by having a part to play in improving hand hygiene practices of all staff members. Important themes, barriers, and enablers were identified in this study. This research will be of interest nationally and globally, considering the dearth of published information on the experience of hand hygiene auditors. This study provides evidence of the need to support individual hand hygiene auditors. Crown Copyright © 2015. Published by Elsevier Inc. All rights reserved.

International assistance. Licensing assistance project

International Nuclear Information System (INIS)

Aleev, A.

1999-01-01

Description of licensing assistance project for VATESI is presented. In licensing of unit No.1 of INPP VATESI is supported by many western countries. Experts from regulatory bodies or scientific organizations of those countries assist VATESI staff in reviewing documentation presented by INPP. Among bilateral cooperation support is provided by European Commission through Phare programme

Outline of the transition from national to international audit regulation in Denmark

DEFF Research Database (Denmark)

Holm, Claus; Warming-Rasmussen, Bent

2004-01-01

) regulation to a predominately international orientation in audit regulation. The most central changes in audit regulations in the last years have concerned the auditor's independence. Denmark has for instance repealed the demand for general independence, according to which auditors were not allowed to have......Seen in a historic perspective, the development of audit regulation in Denmark reflects a few but very influential business scandals causing changes in law-regulation, and a profession which have reacted to confidence crises through an increasing level of selfregulation. Audit regulation also...... reflects international developments in corporate regulation initiatives often in the wake of corporate failures with global impetus on the lost of trust in listed companies and their financial reporting. The purpose of this paper is to examine the transition from national (though international inspired...

ANALYSIS OF AUDITORS IN HEALTH AS TO PUBLIC THE PHYSIOTHERAPY SERVICES OF THE BAHIA STATE

Directory of Open Access Journals (Sweden)

Ítalo Ricardo Santos Aleluia

2013-01-01

Full Text Available The audit in the SUS searchers the effectiveness and quality in the actions and healt services given to the population. Although the multiprofessionalism in such activity is recognized nationally, there are categories such as Physiotherapists that not work in the teams, this service being audited by professionals non-technical. Soon, gives credit that this can cause fragilities in the control of the resources and quality of the Physiotherapy services givento the users. This study it had as objective to identify the main difficulties encountered by auditors of the SUS in the services of Physiotherapy in the Bahia State. It is a study of transversal with a convenience sample of 40 auditors of the SUS, trough a semi-structured questionnaire. There are difficulties found had demonstrated a direct relation between the technician knowledge auditor and better or worse performance in the process of auditing of the Physiotherapy, translates the relevance the physiotherapist on audit of team the SUS, since this is the professional who dominates the knowledge technician of the area .

Improve Internal Audit Methodology in the Case Company

OpenAIRE

Hong Trang Nguyen, Thi

2016-01-01

The purpose of this study was to identify improvement areas in the internal audit methodology used by the Internal Audit team at the case company which is the local subsidiary of a global financial group. The Internal Audit activity of the case company has been recently evaluated by the Institute of Internal Auditors. The overall quality assessment concludes that the Internal Audit activity has a charter, policies and processes that are in conformance with the Mandatory Guidance of the Intern...

49 CFR 1245.5 - Classification of job titles.

Science.gov (United States)

2010-10-01

..., Engineer, Architect, Chief Chemist, Nurse, Tax Accountant, Internal Auditor to General Accountant, Corporate Accountant, Supervisor Programing, Senior Computer System Specialist, Senior System Analyst..., Safety Inspector, Real Estate Agent, Real Estate Supervisor, Tax Agent, Buyer, Assistant Buyer, Sales...

AMPLIFICAREA RELAłIEI AUDITULUI PUBLIC INTERN CU AUDITUL PUBLIC EXTERN

Directory of Open Access Journals (Sweden)

Ioan Alexandru Szabo

2011-01-01

Full Text Available The paper deals with the issue of functional relations between the structure of theinternal audit and external audit in the public domain. The introduction isaddressed to international standards and regulatory framework that stipulates theneed for consolidation of the cooperation relations between the two categories ofprofessionals, namely, internal auditors and external public auditors. The authoremphasizes the importance of developing and of signing the Protocol ofcooperation and collaboration between the two audit authorities that are the Courtof Accounts and The Public Finance that support the professional partnership. Thearticle also presents the terms of the Protocol signed between external audit andinternal audit in the public sector. Finally, it is concluded that the increasing therole of internal audit in the implementation and development of management andinternal control system within public entities, is conditioned by the functionality ofthe collaboration and cooperation relationships between the two audits.

The Financial Reporting Environment: the role of the media, regulators and auditors

NARCIS (Netherlands)

M. Koning (Miriam)

2014-01-01

markdownabstract__Abstract__ Financial reporting is the process of disclosing financial information about a company to external users. This dissertation investigates three different parties involved in the environment of financial reporting: the media, regulators and auditors. The media, or

Adopción de las Normas Internacionales de Auditoría en España

OpenAIRE

PUIG PORTERO, IRENE

2014-01-01

El objeto del trabajo fin de carrera propuesto es realizar un recorrido por el proceso de adaptación de la normativa internacional en el contexto nacional, así como el análisis de los principales cambios e implicaciones que esta adaptación conlleva. Tal y como publica la resolución del Instituto de Contabilidad y Auditoría de Cuentas de 31 de enero de 2013, a dicha fecha se sometieron a información pública las nuevas Normas Técnicas de Auditoría, como resultado de la adaptación de las Norm...

Definición de un marco de trabajo basado en CObIT para la auditoría TI en un bufete

OpenAIRE

Palmer Vallée, Nicolás

2016-01-01

El presente Proyecto versa sobre la realización de una Auditoría de Sistemas de la Información (SI) en un Bufete de abogados de tamaño medio (unas 20 personas). Tal como explicaré en el desarrollo del Proyecto, existen diversos tipos de Auditoría, pero considerando mi formación académica, así como mi experiencia profesional como Helpdesk en dicha empresa, he centrado el mismo en la ejecución de una Auditoría Informática. En este tipo de empresas, los procesos TI no se encuentran generalmen...

PENGARUH UKURAN KAP DAN AUDITOR TENURE TERHADAP VALUE RELEVANCE DARI NILAI WAJAR

Directory of Open Access Journals (Sweden)

Taufik Hidayat

2012-12-01

Full Text Available This study examines the value relevance of fair value and whether the value relevance of fair value measured at quoted active market is higher than value measured at valuation techniques. We also examine whether the value relevance offair value with valuation techniques improves if auditor tenure is longer or financial statements are audited by a Big Four Firm. Hypothesis testing was conducted by a panel data based on model of Ohlson (1995. Using a sample of 147 companies listed on the Indonesia Stock Exchange from 2008-2011, resulting the general conclusion that fair value has value relevance, where the value relevance of fair value measured at quoted active market is higher than the valuation technique. Value relevance of fair value measured at valuation techniques will increase as auditor tenure increases or financial statements were audited by a Big Four Firm.

WORK OVERLOAD AND TURNOVER INTENTION OF JUNIOR AUDITORS IN GREATER JAKARTA, INDONESIA

Directory of Open Access Journals (Sweden)

Andika Pradana

2015-11-01

Full Text Available This paper aims to analyze how work overload influences turnover intentions of newly hired junior auditors in public accounting offices. Job satisfaction, work related stress and work life conflicts are used as mediating variables between work overload and turnover intention. This study employed 141 auditors from several accounting firms operating in the Greater Jakarta region. The sample was selected using purposive sampling. Three mediation hypotheses were tested using Structural Equation Modeling (SEM. The results show that work overload has a significant effect on increas- ing turnover intention through both job satisfaction and work related stress. In comparison, work overload does not influence turnover intention through work life balance. This may be due to the nature of the respondents, in which a majority of the newly hired accountants employed in this study are unmarried.

International standard on auditing 800 the auditor`s report on special purpose audit engagements

OpenAIRE

Jovanova, Blagica

2011-01-01

The purpose of this report is to show the main characteristics of the international standard on auditing 800. ISA 800 explains requirements by making a report on financial statements prepared in accordance with another comprehensive basis of accounting, on a component of financial statements, on compliance with contractual agreements or reports on summarized financial statements.

La auditoría de control de la calidad y los niveles de auto-evaluación y acreditación universitaria

OpenAIRE

Rojas García, José Domingo

2014-01-01

Determina de qué manera la auditoria de calidad influye en los niveles de evaluación y acreditación universitaria. Se investigaron temas muy puntuales relacionados con la calidad de la educación superior, por ejemplo: el control de calidad como herramienta de la auditoría, las acciones y recomendaciones de auditoría de calidad relacionadas con los niveles de auto-evaluación y acreditación universitaria. Durante la investigación, se consultó bibliografía vinculada con la auditoría de control d...

KEBUTUHAN DAN TANTANGAN AUDIT SYARIAH DAN AUDITOR SYARIAH

OpenAIRE

Nugraheni, Peni

2017-01-01

Audited financial statement is the ways to make sure that information available on that report can be used to make decision, because there is an opinion of independent person (auditor) whether it presents a true and fair view of the company or not. Islamic bank established Shariah Supervisory Board (SSB) that one of its functions is to issue report about the compliance of Islamic bank in all activities with Islamic principles. This report is published with the external auditor’s annual report...

Auditor differentiation, mitigating management actions and audit reporting accuracy for distressed firms

NARCIS (Netherlands)

Bruynseels, L.M.L.; Knechel, W.R.; Willekens, M.M.T.A.

2011-01-01

In this paper we examine whether there is auditor differentiation through industry specialization and audit methodology in judging the adequacy of mitigating management actions as implemented by financially distressed companies. Using a sample of U.S. companies from manufacturing industries (SIC

FAKTOR-FAKTOR YANG MEMPENGARUHI KEINGINAN BERPINDAH AUDITOR (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI JAWA TENGAH DAN DAERAH ISTIMEWA YOGYAKARTA

Directory of Open Access Journals (Sweden)

Devi Permatasari

2014-07-01

Full Text Available Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi keinginan berpindah auditor dari Kantor Akuntan Publik, yaitu faktor-faktor gaya kepemimpinan, konflik peran, ambiguitas peran, kesempatan promosi, kepuasan gaji, kebutuhan untuk berkembang, komitmen organisasi, dan kepuasan kerja. Populasi dalam penelitian ini adalah semua auditor yang bekerja di Kantor Akuntan Publik di Jawa Tengah dan Daerah Istimewa Yogyakarta. Sampel yang digunakan dalam penelitian ini berjumlah 127 responden yang bekerja sebagai auditor di Kantor Akuntan Publik yang tersebar di Jawa Tengah dan Daerah Istimewa Yogyakarta, yaitu kota Semarang, Surakarta, Purwokerto, dan Yogyakarta. Pengujian hipotesis dilakukan dengan analisis regresi menggunakan teknik multivariat Structural Equation Modeling (SEM. Berdasarkan hasil pengujian hipotesis, diperoleh kesimpulan bahwa keinginan berpindah auditor dari Kantor Akuntan Publik banyak dipengaruhi oleh faktor-faktor, seperti gaya kepemimpinan, konflik peran, ambiguitas peran, kesempatan promosi, kepuasan gaji, dan kebutuhan untuk berkembang yang dimediasi oleh variabel komitmen organisasi dan kepuasan kerja The objective of this research is to investigate the factors of auditor’s turnover intention at public accountant firms, there are leadership style, role conflict, role ambiguity, promotion opportunities, pay satisfaction, personal growth needs, organizational commitment, and job satisfaction. Population of the research is all of auditors who have been working at public accountant firms in Central Java and DIY. Whereas the sample is 127 respondents who have been working as an auditor at public accountant firms, spread in Central Java and DIY, there are Semarang, Surakarta, Purwokerto, and Yogyakarta. The hypothesis test was done by regression analysis using multivariate techniques Structural Equation Modeling (SEM. Based on the results of hypothesis test, then the conclusions are auditor’s turnover

Evoluția auditului public Intern din România în perioada 2006-2015. Introducere în IA-CM (modelul de măsurare a capacității auditului public intern

Directory of Open Access Journals (Sweden)

Felicia Cornelia Macarie

2017-12-01

Full Text Available The main objective of this article is to analyze the evolution of internal auditing in the Romanian public administration between 2006 and 2015, as well as its contribution towards reaching the objectives of central and local public organizations.  Grounded in an in-depth document analysis of the yearly reports of the Romanian Central Unit for Public Internal Audit Harmonization, the article contributes in a synthetic and critical perspective to the existing literature.The data allows us to explore the actual organization of internal public auditing (IPA activities, the evolution of the human resources involved in IPA (focusing on employment, their coverage of organizational needs and the professional background of internal auditors, and the type and nature of the auditing missions.The results of the research are relevant for internal auditors interested in the evolution of their  profession, public managers who aim to implement more performant internal audit processes and researchers

CTEPP STANDARD OPERATING PROCEDURE FOR CONDUCTING INTERNAL FIELD AUDITS AND QUALITY CONTROL (SOP-2.25)

Science.gov (United States)

This SOP describes the method for conducting internal field audits and quality control procedures. Internal field audits will be conducted to ensure the collection of high quality data. Internal field audits will be conducted by Field Auditors (the Field QA Officer and the Field...

Paradigma Baru dalam Audit Internal

OpenAIRE

Irawan, Ronny

2003-01-01

The changes of business environment caused transformation of the role of internal auditing in any organization. In traditional concept, the role of internal auditor is a faultfinder, perform reperforming, and then move away to control as a focus, finally to add value and improve an organization' operations. They represent as a Part of organization provides a service of value to the organization, as a consultant and helps an organization accomplish its objectives. This new paradigms gives o...

CISA Certified Information Systems Auditor : study guide

CERN Document Server

Cannon, David L

2011-01-01

The industry-leading study guide for the CISA exam, fully updated. More than 27,000 IT professionals take the Certified Information Systems Auditor exam each year. SC Magazine lists the CISA as the top certification for security professionals. Compliances, regulations, and best practices for IS auditing are updated twice a year, and this is the most up-to-date book available to prepare aspiring CISAs for the next exam.: CISAs are among the five highest-paid IT security professionals; more than 27,000 take the exam each year and the numbers are growing; Standards are updated twice a year, and t

The Influence Of Profitability, Firm Size, Productivity And Reputation Of The Auditor On The Rating Of Sukuk

Directory of Open Access Journals (Sweden)

Galih Estu Pranoto

2017-07-01

Full Text Available The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pefindo’s rating. For the independent variables in this research, using profitability were measured by return of equity ratio, firm size were measured by natural logarithm of total asset, productivity were measured by comparison sales with employees, auditor reputation using dummy method. This research using secondary data which is non bank companies from Indonesian Stock Exchange Listed Company and rated by Pefindo in 2009-2013. While the sampling method used was purposive method which is overall 35 sample choose. This research uses logistic ordinal regression to test the hypothesis with SPSS computer program. The research result show that produktivity and auditor reputation partially have a significant negative influence toward rating sukuk, while profitability and firm size have no significant influence toward rating sukuk.

The internal-Rawlsian unsustainability of Rawls's duty of assistance

NARCIS (Netherlands)

Kamminga, Menno R.

2018-01-01

Philosophers interested in John Rawls’s international political theorizing have paid considerable attention to the duty of assistance as a key notion of his Law of Peoples. However, in focusing on contentious-theoretical and practical implications of this duty, they have not thoroughly examined the

Auditor professional commitment and performance: An ethical issue role

Directory of Open Access Journals (Sweden)

Ratih Kusumastuti

2016-12-01

Full Text Available This study explores to what extent the auditor’s idealism and relativism ethical orientation influences the professional commitment and the auditor’s performance. This study uses questionnaire’s survey from the auditors who work for Public Accountant Office in Indonesia. The data is analyzed by using the Structural Equation Model. The study reveals that the idealism and relativism ethical orientation have a significant influence to the professional commitment and the auditors’ performance

Efectos Económicos de la Constitución de los Comités de Auditoría

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Elena Cabal García

2007-12-01

Full Text Available El propósito de este trabajo consiste en analizar la valoración del mercado bursátil español respecto a la constitución del comité de auditoría en las empresas cotizadas, teniendo en cuenta que esta reacción puede diferir de la observada en mercados del ámbito anglosajón debido a las peculiaridades que presenta la auditoría de cuentas en España. Para ello, aplicando la metodología del estudio de eventos, se analizan las rentabilidades anormales próximas a la creación del comité, considerando factores como su voluntariedad, las opiniones previas del auditor o el tamaño de la firma auditora. Los resultados confirman que el mercado reacciona negativamente ante el establecimiento voluntario del comité y cuando éste se implanta en sociedades que venían recibiendo informes de auditoría favorables. No obstante, dicho anuncio no parece tener efecto cuando la compañía es receptora de informes calificados ni parece diferir por el hecho de ser auditada por una gran firma frente a otros auditores.The aim of this paper is to analyze the Spanish market reactions arising from the formation of the audit committees in the listed companies. This reaction could reasonably differ from that observed in Anglo-Saxon markets given the peculiarities of the audit process in Spain. With this aim, using the event study methodology, we have measured the abnormal returns surrounding the constitution of the audit committee, taking into account factors such as its voluntary formation, the auditor’s previous opinion and the auditor’s firm size. Our results confirm the existence of negative market reactions in the case of a voluntary formation of the committee and when this formation corresponds to a firm that has received a favourable audit report. However, we have observed no significant market reactions when the firm has received a qualified opinion and these reactions did not differ when the company was audited by one of the big audit firms or by

Sistemas de gestión de seguridad y salud en el trabajo en la comunidad andina : auditorías de verificación

OpenAIRE

Vásquez Zamora, Luis

2016-01-01

Objetivos: análisis comparativo de los principales sistemas de gestión de seguridad y salud tomando como referente el Sistema de la Comunidad Andina. Elaborar un sistema de auto auditorías automatizado y comparar sus resultados con auditorías externas realizadas por expertos del Instituto Ecuatoriano de la Seguridad Social (IESS) y conocer el grado de aceptación de empresarios y trabajadores de! sistema de auditorías. Metodología: Se comparó el sistema Andino, vigente en los países de Colo...

E-Assessment: Challenges to the Legitimacy of VET Practitioners and Auditors

Science.gov (United States)

Callan, Victor J.; Johnston, Margaret A.; Clayton, Berwyn; Poulsen, Alison L.

2016-01-01

This research examines what practitioners in vocational education and training (VET) organisations and external auditors judge to be the key issues in the current and future use of e-assessment. Applying the framework of legitimacy theory, the study examined the tensions around the use and growth of e-assessment in training organisations, and…

DAMPAK INTERAKSI TINDAKAN SUPERVISI DAN PENGALAMAN KERJA TERHADAP KEPUASAN KERJA AUDITOR: STUDI EMPIRIS DI KAP YOGYAKARTA, SEMARANG DAN SOLO

Directory of Open Access Journals (Sweden)

Rosalina Kurniwati Tethool

2016-11-01

public accountant firms in Yogyakarta, Solo, and Semarang participate in this study. Data are collected by mail questionnaire and was analyzed by multiple regressions, and the result supports the hypothesis. It implies that managers in public accountant firms should consider the combination of supervisory act and experience in auditing in order to increase job satisfaction for senior and junior auditors. Keywords: supervisory action, work experience, job satisfaction, auditor

Legislación de Auditoría en España: un análisis comparativo

OpenAIRE

Pastor Lozano, Alejandro

2015-01-01

La Auditoría en nuestro país ha vivido una serie de etapas diferenciadas a lo largo de su historia, tanto en el plano legislativo como social. En el plano social, la profesión de Auditoría ha pasado de ser prácticamente desconocida por una sociedad que aún se estaba adaptando a los profundos cambios políticos vividos en este país, a ser una profesión de vanguardia, donde todo el mundo deposita su confianza a la hora de analizar las cuentas de una sociedad. Por otro lado, en plano legislativo,...

Pengaruh Role Conflict, Role Ambiguity, Self-efficacy, Sensitivitas Etika Profesi terhadap Kinerja Auditor dengan Emotional Quotient sebagai Variabel Moderating (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Batam, dan Medan)

OpenAIRE

Wiguna, Meilda; Sari, Ria Nelly; Afifah, Ulfa

2015-01-01

This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics to auditor performance with emotional quotient as Moderating variable. Respondents in this study are auditors who worked for public accounting firm in Pekanbaru, Batam, Medan. The number of auditor that were visited in this study were 145 auditors from 29 public accounting firms. The method of determining the sample is by using purposive sampling method, while the data process...

Pendeteksian Kecurangan (Fraud Laporan Keuangan oleh Auditor Eksternal

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Tri Ramaraya Koroy

2008-01-01

Full Text Available Objectives of this paper are to identify and describe the problems in detecting the financial statement fraud in auditing financial statements by external auditors. Although detection of fraud is important to enhance the value of auditing, there are many problems that impede the appropriate implementation of detection. Based on review of related research that have bee done, there are four factors that identified in this paper. First, the characteristic of fraud occurence made it difficult for detection process. Second, auditing standards is not sufficiently supporst the proper detection. Third, work environment of audit may reduce the quality and the last, audit methods and procedures are not enough for efective detection. Based on this identified problems, the improvement of implementation was suggested. Abstract in Bahasa Indonesia: Tujuan makalah ini adalah mengidentifikasi dan menguraikan permasalahan dalam pendeteksian kecurangan dalam audit atas laporan keuangan oleh auditor eksternal. Meskipun pendeteksian kecurangan penting untuk meningkatkan nilai pengauditan, namun terdapat banyak masalah yang dapat menghalangi implementasi dari pendeteksian yang tepat. Berdasarkan telaah atas berbagai penelitian yang telah dilakukan, ada terdapat empat faktor penyebab besar yang diidentifikasikan melalui makalah ini. Pertama, karakteristik terjadinya kecurangan sehingga menyulitkan proses pendeteksian. Kedua, standar pengauditan belum cukup memadai untuk menunjang pendeteksian yang sepantasnya. Ketiga, lingkungan kerja audit dapat mengurangi kualitas audit dan keempat metode dan prosedur audit yang ada tidak cukup efektif untuk melakukan pendeteksian kecurangan. Berdasarkan permasalahan ini, perbaikan yang perlu disarankan untuk diterapkan. Kata kunci: auditing, fraud, financial statement fraud

Reflections on International Certified Nursing Assistants.

Science.gov (United States)

Shaw, Penelope Ann

2017-01-01

The author, a former university faculty member who taught English to speakers of other languages and now a nursing home resident, shares her observations about how English language proficiency, culture, and religious differences affect her care. She provides examples of communication challenges that can be annoying or cause harm, her coping strategies, and reasons many certified nursing assistants might never be fully fluent in English. She explains how international certified nursing assistants can benefit residents because of skills developed by family-centered care in their countries of origin. She also discusses related issues-the importance of being culturally competent about U.S. culture. She points out how religiousness not only affects residents but is a buffer for staff against the stress of physically and emotionally demanding low-wage work. Overall, the author likes receiving care from individuals from other countries, finding reward in comparing how her personal struggle with illness and paralysis resonates with the trauma of migration and how learning firsthand about varying beliefs and attitudes clarifies her identity and place in world history.

Churchill Falls (Labrador) Corporation Limited and Twin Falls Power Corporation Limited : 1997 auditors` report and financial statements

Energy Technology Data Exchange (ETDEWEB)

NONE

1998-02-01

The consolidated balance sheet of Churchill Falls (Labrador) Corp. Ltd., and Twin Falls Power Corp. Ltd. for the year 1997 were presented by the Corporation`s auditors, certifying that the statements of income and retained earnings and changes in financial position at year-end were accurate and free of material errors. A summary of significant accounting policies was also provided. In the auditors` view the financial statements from 1997 reflect the financial position of the companies accurately. Corresponding data from 1996 were included to allow for comparisons. tabs.

»Examen de Auditoría Integral al Proceso de Cartera y Cobranzas de la Empresa Italimentos Cía. Ltda., por el período comprendido entre el 01 de enero al 31 de diciembre de 2012

OpenAIRE

Fajardo Gordillo, Sandra Elizabeth

2014-01-01

rar la efectividad del análisis presentadEl presente examen de auditoría integral al proceso de Cartera y Cobranzas de la empresa Italimentos Cía. Ltda., se desarrolló mediante la aplicación de procedimientos y técnicas de auditoría, para cada una de las auditorías evaluadas, es decir Auditoría Financiera, Auditoría de Control Interno, Auditoría de Cumplimiento y Auditoría de Gestión. Dada la importancia de examinar de manera global la confiabilidad de los saldos de los rubros analizados y p...

Auditor detected misstatements and the effect of information technology

OpenAIRE

Austen, Lizabeth A.; Eilifsen, Aasmund; Messier, William F.

2003-01-01

This paper presents information on the causes and detection of misstatements by auditors and the relationship of those misstatements with information technology (IT). The last major study of misstatements and IT used data that was gathered in 1988. In the intervening period, there have been significant changes in IT, possibly altering the error generation and detection process. Two research questions related to detected misstatements and the effect of IT are examined. The six largest public a...

A survey. Financial accounting and internal control functions pursued by hospital boards.

Science.gov (United States)

Gavin, T A

1984-09-01

Justification for a board committee's existence is its ability to devote time to issues judged to be important by the full board. This seems to have happened. Multiple committees pursue more functions than the other committee structures. Boards lacking an FA/IC committee pursue significantly fewer functions than their counterparts with committees. Substantial respondent agreement exists on those functions most and least frequently pursued, those perceived to be most and least important, and those perceived to be most and least effectively undertaken. Distinctions between committee structures and the full board, noted in the previous paragraph, hold true with respect to the importance of functions. All board structures identified reviewing the budget and comparing it to actual results as important. Committee structures are generally more inclined to address functions related to the work of the independent auditor and the effectiveness of the hospital's system and controls than are full board structures. Functions related to the internal auditor are pursued least frequently by all FA/IC board structures. The following suggestions are made to help boards pay adequate attention to and obtain objective information about the financial affairs of their hospitals. Those boards that do not have some form of an FA/IC committee should consider starting one. Evidence shows chief financial officers have been a moving force in establishing and strengthening such committees. Boards having a joint or single committee structure should consider upgrading their structure to either a single committee or multiple committees respectively. The complexity of the healthcare environment requires that more FA/IC functions be addressed by the board. The board or its FA/IC committee(s) should meet with their independent CPA's, fiscal intermediary auditors, and internal auditors. Where the hospital lacks an internal audit function a study should be undertaken to determine the feasibility of

A Critical Review of the Oversight Role of the Office of the Auditor-General in Financial Accountability

Directory of Open Access Journals (Sweden)

Ogochukwu Nzewi

2014-03-01

Full Text Available Accountability is the very essence of the Constitution of the Republic of South Africa (Act No. 108 of 1996. In this regard, the Auditor-General of South Africa (AGSA as the supreme audit institution of the Republic of South Africa plays an important oversight role of promoting financial accountability in government. The purpose of this article is to examine the challenges facing the office of the Auditor-General in executing its oversight role of promoting financial accountability in the sphere of provincial government. Information and sources for this article was gathered through literature review. The article gives some background on the establishment and rationale of Supreme Audit Institutions (SAI. It explores some policy framework that informs public finance management in the Republic of South Africa, establishing the role of the AGSA within this purview. Based on the data gathered through literature review, the key challenges facing the office of the Auditor-General are discussed. Finally, possible solutions are recommended to the challenges that were identified.

A FORMAÇÃO COMPORTAMENTAL DE AUDITORES CONTÁBEIS INDEPENDENTES: UM ESTUDO MULTICASO

Directory of Open Access Journals (Sweden)

Luiz Alberton

2002-11-01

Full Text Available RESUMO
O presente artigo tem como objetivo apresentar uma proposta de um modelo de formação comportamental para auditores contábeis independentes. Deste modo, inicialmente, discorre-se sobre os aspectos que devem ser considerados pelo profissional responsável pela gestão das pessoas nas organizações que prestam serviços de auditoria contábil independente, e do perfil destas pessoas requerido pelas empresas. Em seguida são identificadas as teorias que tratam da gestão de pessoas nas organizações, especificamente nos processos de recrutamento e seleção, capacitação e avaliação de desempenho. As empresas buscam profissionais com talentos e, principalmente, que saibam manter o equilíbrio entre a razão e a emoção no ambiente de trabalho. Na literatura que versa sobre a profissão do auditor contábil, é dada muita ênfase aos aspectos técnicos, tratando superficialmente ou renegando os aspectos comportamentais considerados importantes ao desempenho destes profissionais. Para confirmar essas afirmações e dar suporte ao delineamento do modelo, é realizada uma pesquisa de campo com os responsáveis pela gestão de pessoas em quatro empresas internacionais de auditoria contábil independente, que fazem parte das big five, e em uma empresa nacional. Assim, para o delineamento do modelo de formação, a ênfase desta pesquisa recai sobre os aspectos de liderança, comunicação, motivação, negociação, coaching, mentoring, administração de conflitos, trabalho em equipe, técnica de entrevista, análise transacional e de programação neurolingüística, que podem ser utilizados para o desenvolvimento de auditores contábeis independentes, de forma que possam melhorar suas condições de competitividade e empregabilidade. Portanto, são incorporados esses conceitos como ponto de partida para o delineamento de um modelo de formação comportamental

Office of Inspector General fiscal year 1996 annual work plan

Energy Technology Data Exchange (ETDEWEB)

NONE

1995-10-01

This FY 1996 Office of Inspector General (OIG) Annual Work Plan is a summary and distillation of information contained in annual work plans, and includes audits and inspections that are carried over from FY 1995 as well as audits and inspections scheduled to start during FY 1996. Audits and inspections included in this consolidated OIG Annual Work Plan will be performed by OIG staff. Specialized expertise available through a Certified Public Accounting firm will be used to assist in auditing the Department`s financial statements. As part of the OIG Cooperative Audit Strategy, additional audit coverage of the Department`s programs is provided by internal auditors of the Department`s integrated contractors. Through the Cooperative Audit Strategy, the OIG ensures that the internal auditors satisfy audit standards, provides planning guidance to the internal auditors, coordinates work to avoid duplication, and tracks the work of internal auditors to ensure that needed audits are performed. Applicable portions of the four annual work plans issued for Fiscal Year 1996 by the Deputy/Assistant Inspectors General have been combined to form a major part of this overall OIG Annual Work Plan. Also included are portions of the most recent OIG Semiannual Reports to Congress to give an overview of the OIG`s mission/organization, resource status, and the environment in which the OIG currently operates. The OIG Annual Work Plan also lists ongoing and planned audits and inspections, and it presents investigative statistics which have been previously reported in the two OIG Semiannual Reports to Congress which cover Fiscal Year 1995. Furthermore, included in this work plan are descriptions of several innovations developed by the OIG to streamline its operations and to conserve as much efficiency and economy as possible in a time of resource reductions.

The Role of Internal Audit in Risk Management– Evidence from Private Sector of Kosovo

Directory of Open Access Journals (Sweden)

Hysen Ismajli

2017-10-01

Full Text Available The aim of this study is to examine the role of internal audit function in risk management and challenges that influence its function in private companies in Kosovo. The method chosen for the research is based on structured questionnaire survey sent to all head of internal audit of top 21 largest private companies in Kosovo and conducted several interviews with them. Based on responses received, the role of internal auditor in the risk management is perceived to be very important, but first there are many activities within the company which must be improved to have fully functional audit department. Further, results show that internal auditors understand the concept of risk management but restricted access from business owners to core and confidential information, inexperienced internal audit staff, insufficient funds allocated to develop internal audit department, and lack of management interest are barriers that leads to improper performance of internal audit in risk management and non-functional internal audit. As the role of internal audit in the private sector in Kosovo has been very rarely empirically examined, this study attempts to contribute to future studies that relate to a very important issue such as risk management.

Pengaruh Struktur Audit, Konflik Peran, dan Ketidakjelasan Peran terhadap Kinerja Auditor

OpenAIRE

Hanif, Rheny Afriana

2013-01-01

Penelitian ini bertujuan untuk menguji dan memperoleh bukti empiris mengenaipengaruh struktur audit, konflik peran, dan ketidakjelasan peran terhadap kinerjaauditor.Penelitian ini dilakukan di Jawa Timur dengan responden auditor yang bekerjapada Kantor Akuntan Publik Jawa Timur sesuai dengan Directory KantorAkuntan Publik yang dikeluarkan oleh IAI. Pengambilan sample dilakukandengan tehnik proportionate stratified random sampling yang didasarkan padadua strata yaitu partner dan staf audit. Pe...

Crear y Definir las Condiciones de Funcionamiento de la Unidad de Auditoría Interna para Mejorar La Gestión Administrativa y de Servicios de Imbauto S.A.

OpenAIRE

Valenzuela, Fernando

2009-01-01

El presente trabajo de investigación para “Crear y definir las condiciones de funcionamiento de la Unidad de Auditoría Interna para mejorar la gestión administrativa y de servicios de IMBAUTO S.A.” se realizó con la colaboración de los señores Accionistas, Funcionarios y Empleados de IMBAUTO S.A., por la necesidad de definir las condiciones de funcionamiento de la Unidad de Auditoría Interna. El problema es que IMBAUTO S. A. no tiene una Unidad de Auditoría Interna y un Manual de Auditoría In...

[UNE-EN-ISO-9001 internal audit program performed by our own personnel: a knowledge management tool].

Science.gov (United States)

Rieiro, C Rodríguez; Lucerón, M C Olmedo; Gijón, L Flavia Rodríguez; Mestre, R Plá; Membrilla, I Izquierdo; Ramirez, C Seriña; Pérez, P Rodríguez

2010-01-01

The need to maintain a Quality Management System based on the UNE-EN-ISO 9001:2000 standards in 12 Departments of the "Hospital General Universitario Gregorio Marañón" (HGUGM), led us to make the decision to establish an internal audit program using our own personnel as a useful tool for knowledge management and continuous improvement. The Department of "Medicina Preventiva y Gestión de Calidad" developed an Audit Program, which has been implemented in our Hospital during the last three years. We conducted a training program for internal auditors, who then became part of the hospital audit staff. Quality Managers of the accredited departments were consolidated as a group. A procedure for scheduling and coordination of audits was developed. The auditors and those audited were surveyed on the difficulties in conducting audits, including a section for suggestions, and an annual report was drafted with the results of internal and external audits, as well as the improvement areas identified in the whole process. A total of 40 internal audits have been performed in HGUGM since 2007, and 38 people were trained. The Quality Management System improved in terms of the decreasing number of non-conformances (NC) in external audits, and all services have maintained the certification. The perception of auditors and those audited regarding the performing of internal audits by our own personnel is very positive. There were identified improvement areas and common solutions.

Ethical Decision Making for Private Colleges: The Relationship to the Auditor's Opinion

Science.gov (United States)

Shepard, Nicole G.

2013-01-01

Colleges and other not-for-profit institutions have been experiencing increasing fiscal concerns because of the American economic downturn that began in 2008. As a result, fraudulent activity is becoming more of an issue. This study focused on the annual auditor's report and its relationship to the ethical relativism of financial managers. In…

12 CFR 917.7 - Audit committees.

Science.gov (United States)

2010-01-01

... internal auditor and that the internal auditor may be removed only with the approval of the audit committee; (ii) Provide that the internal auditor shall report directly to the audit committee on substantive matters and that the internal auditor is ultimately accountable to the audit committee and board of...

Major Deficiencies Preventing Auditors From Rendering Audit Opinions on DOD General Fund Financial Statements

National Research Council Canada - National Science Library

Rauu, Russell

1995-01-01

.... We plan to issue a similar report each year. The audit objective was to identify and summarize the major deficiencies that prevented auditors from rendering audit opinions, other than disclaimers, on Army and Air Force general fund financial...

The Court of Auditors has pinpointed 'renewables' for a long time

International Nuclear Information System (INIS)

Gay, Michel

2014-01-01

The author outlines that the French Court of Auditors (Cour des Comptes) has already highlighted the cost increase of renewable energies in 2011, notably for photovoltaic energy. He recalls different reports and decisions issued by the Senate, public bodies and the government on the increase of energy prices. The author states that there is no justification for the development of renewable energies in France as the French production emits hardly any CO 2 . He notices that phasing out nuclear in Germany had a negative consequence on greenhouse gas emissions as Germany had to import high quantities of coal. He outlines several issues highlighted by the Court's analysis: objectives of renewable electricity production are not reached, governments lack a clear strategy, lack of tax control, lack of expertise on costs, lack of statistical follow-up, insufficiently assessed economic impact, bad use of the tender procedure, intermittency management to be adjusted, construction and funding of new electricity lines which are facing acceptability problems. He finally outlines that the Court of Auditors has stated in 2014 that the energy-climate package does not respond to initial objectives such as supply security, competitiveness preservation, management of greenhouse gas emissions

Executive Assistant – Risk Management and Internal Audit / Office of ...

International Development Research Centre (IDRC) Digital Library (Canada)

Under the supervision of the Director, Risk Management and Internal Audit, the ... filing system which includes ensuring all information related to RMIA's activities is ... Maintains reliable accounting/budgeting records of fees and expenditures ... The Executive Assistant's responsibilites have a direct impact on Director's and ...

Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat

Directory of Open Access Journals (Sweden)

Nikmatuniayah

2014-12-01

Full Text Available The aim of this research is to evaluate the internal control system of management practices of zakat institution (LAZ in Semarang in term of their accountability. The research method used is multiple case study through descriptive qualitative approach. The result indicates that most zakat institutions have weak and simple procedures in accepting and distributing zakat. Moreover, there are also other weaknesses in internal control, in term of separation of accounting function, position rotation, and also the availability of specific accounting division and internal auditor.

Improving the Business Communication Skills of Postgraduate Internal Audit Students: A South African Teaching Innovation

Science.gov (United States)

Plant, Kato; Slippers, Jana

2015-01-01

This article reports on the introduction of a business communication course in the curriculum of postgraduate internal audit students at a higher education institution in South Africa. Internal auditors should have excellent verbal and written communication skills in performing value-adding assurance and consulting services to their engagement…

Auditoria no Sistema Único de Saúde: o papel do auditor no serviço odontológico Auditing in the Brazilian National Health System: the auditor's role in oral health services

Directory of Open Access Journals (Sweden)

Carlos Ayach

2013-03-01

Full Text Available A auditoria, na saúde, verifica os processos e resultados da prestação de serviços, pressupondo o desenvolvimento de um modelo de atenção adequado, de acordo com as legislações vigentes. Nesta pesquisa, objetivou-se analisar as atividades da auditoria no Sistema Único de Saúde no serviço de saúde bucal, buscando demonstrar as ações e a sua inserção nas três esferas de governo. Foram realizadas análise documental e levantamentos bibliográficos sobre os sistemas de auditoria e o papel do auditor no serviço odontológico desde 1969. Os resultados mostraram que foram encontrados seis artigos sobre auditoria odontológica no SUS e que a atuação do auditor odontológico é abrangente no gerenciamento do sistema, consistindo no controle, na avaliação, na supervisão e na orientação, bem como na garantia da participação social e acesso aos serviços. Na saúde bucal o auditor analisa, monitora e fiscaliza o planejamento das estratégias e os procedimentos efetuados; realiza o cadastramento dos profissionais, das unidades de saúde e a programação física orçamentária; viabiliza os dados para o sistema de informação e o pagamento dos serviços prestados; examina o cumprimento das pactuações, dando um enfoque educativo e não mais policialesco à resolubilidade dos problemas. Conclui-se que existem poucos estudos sobre auditoria odontológica no SUS e que o sistema de auditoria é um instrumento administrativo confiável e essencial para os gestores no desenvolvimento das ações de saúde.Auditing in health verifies processes and results in the provision of services, assuming the development of an adequate care model in accordance with the current legislation. In this research, the goal was to analyze the auditing activities within the Brazilian National Health System, in the oral health service, aiming to demonstrate the actions and their inclusion in the three governmental spheres. Documental analyses were undertaken

DETECTING AND REPORTING THE FRAUDS AND ERRORS BY THE AUDITOR

OpenAIRE

Ovidiu Constantin Bunget; Alin Constantin Dumitrescu

2009-01-01

Responsibility for preventing and detecting fraud rest with management entities.Although the auditor is not and cannot be held responsible for preventing fraud and errors, in yourwork, he can have a positive role in preventing fraud and errors by deterring their occurrence. Theauditor should plan and perform the audit with an attitude of professional skepticism, recognizingthat condition or events may be found that indicate that fraud or error may exist.Based on the audit risk assessment, aud...

Auditoría Integral al área de comercialización de la Corporación Verpaintcorp Cía. Ltda. en el período 2012

OpenAIRE

Lucero Romero, Edita Azucena

2014-01-01

El desarrollo de los informes de auditoría financiera, de control interno, de cumplimiento y de gestión, nos permite obtener un antecedente suficiente para la consolidación de todos éstos resultados en el informe de auditoría integral o llamado también de aseguramiento. La Auditoría Integral, comprende totalitariamente una organización; sin embargo, se puede analizar también, íntegramente, a un componente o un área definida. Involucra a la Auditoria Financiera, Auditoria de Control Interno, ...

La influencia de las explicaciones de la dirección en la evaluación de los procedimientos analíticos de auditoría

Directory of Open Access Journals (Sweden)

Reiner Quick

2009-01-01

Full Text Available La aplicación de procedimientos analíticos está basada en la expectativa de que existan relaciones entre los datos contenidos en los estados contables, y proporcionan evidencia de auditoría sobre la validez, precisión e integridad de la información contable. Los auditores generan valores esperados y los comparan con los contenidos en los estados financieros. Cuando se producen discrepancias, el auditor debe generar hipótesis sobre las posibles causas, evaluarlas y elegir la más plausible. Los estándares de auditoría requieren que los auditores consulten a la dirección para encontrar explicaciones que justifiquen fluctuaciones inesperadas. Investigaciones empíricas anteriores revelan que las explicaciones de la dirección influyen en la generación de hipótesis y en los procedimientos analíticos. Este estudio experimental, basado en una fluctuación inesperada del margen bruto, es el primero alemán que investiga el efecto de las explicaciones de la dirección en las etapas de formación de hipótesis, búsqueda de información y juicios finales respecto a los procedimientos analíticos.

Establishing Proactive Auditor Responsibilities in Relation to Fraud: The Role of the Courts and Professional Bodies in Denmark

DEFF Research Database (Denmark)

Holm, Claus; Langsted, Lars Bo; Seehausen, Jesper

2012-01-01

Over the years, there has been considerable discussion about the extent and exact nature of the responsibilities of the auditor to detect fraud. The purpose of our study is to examine how the courts and professional bodies in a principle-based legal system respond to the change in the audit...... promulgations introducing proactive responsibilities in relation to fraud. We observe the outcome of actual fraud cases in which the court system and professional bodies in Denmark establish the responsibilities of auditors. The data set includes all publicized cases in the period 1996–2006. We find...

Influences of Internal Control Risk Influence When Planning an Audit: An Empirical Study of the Coso Conceptual Framework

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Pedro Carmona Ibáñez

2007-12-01

Full Text Available This paper studies whether the audit profession understands and follows the internal control framework developed in the COSO Report about the assessment of control risks. That is to say, the extent to which auditors assess control risks and transmit such assessments on substantive testing work when planning an audit, and take into account the assumptions of COSO which affect the identification of risks, in line with the new audit approach based on business risks. The results of the statistical tests show that, in general, the participants evaluated control risks and adjusted the quantity and extent of substantive procedures in accordance with the threats of internal control when they were presented by following the conceptual framework of the COSO Report.Este trabajo pretende analizar si la profesión de auditoría comprende y sigue el marco conceptual del control interno desarrollado por el Informe COSO en la evaluación de los riesgos de control. Es decir, en qué medida los auditores valoran los riesgos de control y trasladan tales valoraciones sobre el trabajo sustantivo durante la etapa de planificación de una auditoría, teniendo en cuenta las premisas de COSO que inciden en una adecuada identificación de los riesgos, en la línea del nuevo enfoque de auditoría orientado hacia los riesgos de negocio. Los resultados de las pruebas estadísticas muestran que en general se tiende a estimar el riesgo de control y a ajustar la cantidad y extensión de los procedimientos sustantivos considerando las amenazas de control interno, cuando se presentan siguiendo el esquema del marco conceptual del Informe COSO.

48 CFR 42.803 - Disallowing costs after incurrence.

Science.gov (United States)

2010-10-01

... officers receive vouchers directly from the contractor and, with or without auditor assistance, approve or... agency. (b) Auditor receipt of vouchers. (1) When authorized by agency regulations, the contract auditor... payment those vouchers found acceptable, and (iii) suspend payment of questionable costs. The auditor...

Effects of New Audit Regulation on Auditor´s Perceptions by Independence Issues, Audit Planning Activities and Reporting Decisions

DEFF Research Database (Denmark)

Kiertzner, Lars

of the importance of scepticism in new audit regulation are expected to make the auditors´ decisions by interpreting principles more restrictive, or direct in conformity with prescriptive regulation, whereas the importance of professional judgement is diminishing by independence threats and reporting decisions......, in 1995 with 94 and in 2005 with 121 State Authorized Public Accountants as respondents. The hypotheses are supported, except for the absence of an expected complexity effect of the new audit process in the context of a small audit engagement. Auditors are more restrictive in 2005 when confronted...

PENGARUH PENGENDALIAN INTERNAL PERUSAHAAN DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP FEE AUDIT

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Esti Widiasari

2016-02-01

Full Text Available Good internal control and good corporate governance will reduce activities which will be carried out by auditor. The activities reduction will bring about auditor fee cutback. The purpose of the study is to examine the influence of internal control function and corporate governance structures, i.e. major shareholders, independent commissioners and audit committe, toward audit fees. This study is replication of Hay’s et al. research in 2008. The data collection uses purposive sampling method. Data was collected from annual reports of manufacturing companies which listed on Bursa Efek Indonesia in 2005-2007. The method used in analysis is multiple linear regression. The results show that internal audit functions do not affect to audit fees. By contrast, audit committee negatively influence toward audit fees. The two corporate governance structures (major shareholders and independent commissioners have significant positive influncial on audit fees. The results consistent with previous studies and consistent with the explanation that controls are complementary (controls, corporate governance and auditing are complement, an increase in one control will lead to an increase in the others.

The role of the European Court of Auditors in preserving of fiscal framework within the Eurozone

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Dimitrijević Marko B.

2016-01-01

Full Text Available The subject of analysis in this paper is the role of the European Court of Auditors in the process of establishing a sustainable fiscal framework in the countries of the European Monetary Union. In this regard, in the paper points to the reasons for the establishment of the European Court of Auditor, standards and methodology for auditing public finances that are in the function of directing and supporting financial management in the EMU. Particular focus on the research is on reviewing the type and characteristics of the audit, phases and methodology of the audit process and the Court's attitude with other communitarian organs that is a requirement of responsible, transparent and efficient management of fiscal and monetary policy in the euro area.

CHALLENGES OF INTERNAL AUDIT IN THE CURRENT CRISIS

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Popa Adriana Florina

2013-07-01

Full Text Available Modern economic theories reject the generalization of theories concerning the economic and financial crises. Each financial crisis is unique, a historic accident, generated by specific factors in a certain socio-economic and political set-up. According to these theories, crises cannot be anticipated so as to minimize their negative effects. In spite of the fact that economic and financial crises are not identical and do not produce identical effects, history teaches us that they are strongly correlated with the cyclic nature of economic processes. The current economic recession, which shows in all fields of activity, is determining auditors to make evaluations which are a lot more precise, based on extensive procedures, as long as the presumption of activity continuity into the future is accurate. In this context, internal audit is individualized as an managerial assistance function, which allows a correct perception of the reality of the business as a whole and/or as predefined processes. The purpose of this paper is to create an overall picture of internal audit by collecting data and information from literature and showing the dimensions and the internal audit practices internationally. Therefore, we conducted a research based on the analysis of national and international publications, various articles and studies in the financial press, on the emergence and development of the internal audit function both internationally and nationally. Later we analyzed the position of internal audit in terms of global financial crisis, all these leading to the usage of a comparative study of twelve international companies in order to highlight the specific features of the internal audit function in each organization. Our intention is to emphasize aspects of internal audit departments, relations between them and the management, their role in companies based on studies provided by Protiviti, a global consulting and internal audit services company, having

FAKTOR-FAKTOR YANG MEMENGARUHI PROCUREMENT FRAUD: SEBUAH KAJIAN DARI PERSPEKTIF PERSEPSIAN AUDITOR EKSTERNAL

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Zulaikha Zulaikha

2016-12-01

Full Text Available This study examines factors affecting fraud in the procurement of government’s goods and services from the independent auditor’s point of view. Based on fraud triangles and theory of planned behavior, this study proposes seven hypotheses which were tested using structural equation model (SEM-partial least square. This study used primary data gathered by survey to auditors of Audit Board of the Republic of Indonesia in its head office and several selected representative offices. Respondents were asked to provide their answer/perception for questions in questionnaire regarding factors influencing the procurement fraud of government’s goods and services. The results show that the procurement frauds are significantly influenced by weaknesses in procurement system, lack of procurement committee's quality, and the intention to engage fraud. Furthermore, the intention to engage fraud are influenced by attitude, subjective norms, and the perceived behavioral control. These findings suggest that procurement frauds are associated with individual factors as rationalization and opportunities. These factors could be considered when designing internal control structure to restrain fraud behavior.

MODEL PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN OLEH AUDITOR SPESIALIS INDUSTRI DENGAN ANALISIS FRAUD TRIANGLE

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Reskino

2016-08-01

Full Text Available Abstrak: Model Pendeteksian Kecurangan Laporan Keuangan dengan Analisis Fraud Triangle. Penelitian ini bertujuan untuk membuat model dalam mendeteksi kecurangan laporan keuangan. Penelitian ini menguji variabel fraud triangle dan auditor spesialis industri dengan kecurangan laporan keuangan. Sampel penelitian adalah 30 perusahaan fraud dan 30 perusahaan non-fraudyang listing di Bursa Efek Indonesia (BEI serta terkena sanksi dan kasus oleh Otoritas Jasa Keuangan (OJK. Hasil penelitian ini menunjukkan financial targetsdapat mendeteksi kecurangan laporan keuangan, sedangkan financial stabililty tidak dapat mendeteksi kecurangan laporan keuangan. Abstract: Financial Statement Fraud Detection Model with Fraud Triangle Analysis. The research purposes is to create a model to detect financial statement fraud. This research examines the variable of fraud triangle and auditor industry specialization with financial statement fraud. Samples were 30 companies of fraud and 30 non-fraud companies that were listed on the Indonesia Stock Exchange (IDX and sanctioned by the Financial Services Authority (FSA. The result shows the financial targets can be detect financial statement fraud, while financial stability can’t be detect financial statement fraud.

Manual de revisoría fiscal con un enfoque de auditoría integral, aplicando estándares internacionales de auditoría (CW)

OpenAIRE

Villa-Mesa, Ronald José

2015-01-01

Este documento es el resultado del conocimiento adquirido tanto en la Academia como en el  ejercicio como profesional independiente y como docente de Contaduría Pública. Es de vital importancia para el ejercicio profesional del Contador-Auditor, reconocer la Revisoría Fiscal como una actividad propia de nuestra profesión, con funciones de fiscalización enmarcadas dentro de la legislación mercantil y la Ley 43 de 1990, Estatuto Orgánico de la Profesión Contable en Colombia. El Revisor Fiscal, ...

PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

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Rozmita Dewi Yuniarti Rozali

2015-12-01

Full Text Available This study aims to determine the effect of implementation of risk based internal auditing on fraud prevention on internal audit Inspection Office Bank BRI Bandung Region. The sample used by 18 internal auditors in Inspection Office of Bank BRI Bandung Region saturated sampling method. Based on calculation of simple regression analysis obtained result that every increase of implementation of risk based internal auditing (X will lead to increase fraud prevention (Y. It shows that there is a positive influence between the implementation of risk based internal auditing on fraud prevention on the internal audit of Inspection Office of Bank BRI Bandung Region.

Auditoría forense y su implementación por parte de la Superintendencia de Bancos y Seguros del Ecuador.

OpenAIRE

Bustamante Luna, Juan Alfredo

2008-01-01

El problema que se intenta resolver con este proyecto es el de evitar que las instituciones financieras del país sufran de fraudes financieros tanto internos como externos y esto se puede lograr a través de la aplicación de la Auditoría Forense. Los principales beneficiarios del resultado de este trabajo serán por una parte las entidades financieras y por otra la Superintendencia de Bancos y Seguros, entidad de control que debería normar el rol de los auditores o inspectores en los proceso...

Spesialisasi Industri Auditor Sebagai Prediktor Earnings Response Coefficient Perusahaan Publik yang Terdaftar di Bursa Efek Indonesia

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Hans Hananto Andreas

2012-01-01

Full Text Available This study investigates the effect of auditor’s industry specialisation on the ERC of public companies listed on the BEI in the period of 2006-2010. The purpose of this study is to examine the relationship between audit quality as proxied by auditor’s industry specialisation and the earnings information quality as measured by ERC. Hypothesis testing was conducted using multiple linear regression technique. Using purposive sampling technique, 134 public companies listed on the BEI were selected as the sample of this study. This study finds that there is a positive relationship between auditor’s industry specialisation and company’s ERC. The ERC of companies that use auditors with industry specialisation is higher than ERC of companies that do not use auditors with industry specialisation.

Don Quixote and the Auditor from México: a disagreement between a knight and a gentleman

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María Eugenia Mayer

2009-12-01

Full Text Available Don Quixote’s first adventure, the combat with the Basque, and his last one, in which he meets the Auditor, both deal with a «knight»/gentleman who is leaving for the West Indies. The opposite pole of the Manchego knight is the gentleman appointed to the Audience of New Spain, ca. 1600, during Lerma’s Privacy. This lawyer/auditor hears two «cases»: the «strange humor» of the Manchegan, as told by the priest who has found an anonymous manuscript; and the «unnexpected business» of his future son-in-law, who will accompany him to Mexico, heir to a title. The Oidor’s discreet proceedings contrast with Don Quixote’s open proclaims, thus serving as key to a bicostal (Spain/Indies reading of the

Louisiana State University System General Purpose Financial Statements and Independent Auditor's Reports as of and for the Year Ended June 30, 1998, with Supplemental Information Schedules.

Science.gov (United States)

Louisiana State Legislative Auditor, Baton Rouge.

This report presents results of a financial audit of the Louisiana State University (LSU) system. The auditors also rendered opinions on financial statements of separate, incorporated foundations which oversee the investment of various university endowments, the financial statements for which were prepared by other auditors. An accompanying letter…

Energy Auditor and Quality Control Inspector Competency Model

Energy Technology Data Exchange (ETDEWEB)

Head, Heather R [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Kurnik, Charles W [National Renewable Energy Laboratory (NREL), Golden, CO (United States); Schroeder, Derek [U.S. Department of Energy; Cutchin, Kelly [Simonson Management Services

2018-05-02

The Energy Auditor (EA) and Quality Control Inspector (QCI) Competency model was developed to identify the soft skills, foundational competencies and define the levels of Knowledge, Skills, and Abilities (KSAs) required to successfully perform the tasks defined in the EA and QCI Job Task Analysis (JTAs), the U.S. Department of Energy (DOE) used the U.S. Department of Labor's (DOL) Competency Model Clearinghouse resources to develop a QCI and EA Competency Model. To keep the QCI and EA competency model consistent with other construction and energy management competency models, DOE and the National Renewable Energy Laboratory used the existing 'Residential Construction Competency Model' and the 'Advanced Commercial Building Competency Model' where appropriate.

Rethinking International Counterterrorism Assistance to the Greater Horn of Africa: Toward a Regional Risk Reduction Strategy

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Matthew Schwartz

2013-12-01

Full Text Available The Horn of Africa has long been a recipient of foreign security assistance, with significant funds increasingly devoted to supporting subregional civilian-oriented counterterrorism efforts over the past decade. Despite efforts to better coordinate delivery, counterterrorism programming in the subregion generally remains fragmented, short-term, and siloed in implementation. This article argues that it is time to rethink the international community’s approach to counterterrorism assistance to the Horn of Africa and calls for a cohesive regional approach that not only bridges the gap between security and development, but also the gap between counterterrorism and human security. It emphasizes that the international community must not only better coordinate existing streams of counterterrorism assistance to the region, but also rethink how this assistance is designed and the ways it can be delivered to complement broader subregional development and security agendas. After a brief introduction to international counterterrorism assistance to the Horn of Africa, the article examines linkages across three thematic streams of programming being delivered to the subregion: anti-money laundering and countering the financing of terrorism; criminal justice capacity building assistance to counter terrorism; and, countering violent extremism. This discussion will highlight the need for a regional risk reduction strategy for the Horn of Africa that not only builds on the interplay of different streams of counterterrorism assistance, but on synergies across broader subregional development and security agendas as well.

Revaluation and the the internal audit limits that influence the financial-accounting activity

OpenAIRE

Dragos Laurentiu Zaharia; Luminita Dragne; Doina Maria Tilea

2014-01-01

Regarding the financial-accounting system, the internal audit aims at understanding the accounting and control systems finding and correcting the errors. The auditor must inform the general management about the obvious errors within the entity. The board must know evrything concerning these errors.

Internal audit disclosures in annual reports of metropolitan municipalities in South Africa

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Christo Ackermann

2016-03-01

Full Text Available The role of internal audit in governance contributes significantly to accountability. However, its work is limited to internal use, and as such, it does not provide external stakeholders with information about the accountability contributions made by the internal audit function (IAF. The assurance provided by internal audit is equally important as the assurance provided by external auditors. Arguments exist that the inclusion of internal audit disclosure in public annual reports could contribute significantly to transparency and accountability in respect of municipalities. Literature suggest that the advantages of internal audit disclosure outweigh its disadvantages. This paper reports on the extent of internal audit disclosure in the eight metropolitan municipalities in South Africa for the 2012/2013 financial year. To achieve the objective set out in this paper, a mixed method approach was followed. A qualitative content analysis (deductive and inductive was performed. Qualitative text was displayed showing evidence of the disclosure item (visual presentation of quotes. To complement the qualitative text, Atlas.Ti was further utilised to quantify the codes which showed the differences in the disclosure practices of IAFs across metropolitan municipalities in South Africa. The results of this study show evidence of internal audit disclosure in annual reports despite the fact that no legislative requirements exist for internal audit to report in annual reports of municipalities. The extent and the nature of disclosure varied across metropolitan municipalities in South Africa. The results of this paper could be used to assist with establishing policy guidelines for internal audit disclosure.

International Assistance and Media Democratization in the Western Balkans: A Cross-National Comparison

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Kristina Irion

2015-01-01

Full Text Available International media assistance programs accompanied the democratic media transition in Albania, Bosnia and Herzegovina, Kosovo, Macedonia and Serbia with varying intensity. These countries untertook a range of media reforms to conform with accession requirements of the European Union (EU and the standards of the Council of Europe, among others. This article explores the nexus between the democratic transformation of the media and international media assistance (IMA as constrained by the local political conditions in the five countries of the Western Balkans. It aims to enhance the understanding of conditions and factors that influence media institution building in the region and evaluates the role of international assistance programs and conditionality mechanisms herein. The cross-national analysis concludes that the effects of IMA are highly constrained by the local context. A decade of IMA of varying intensity is not sufficient to construct media institutions when, in order to function properly, they have to outperform their local context. From today’s vantage point it becomes obvious, that in the short-term scaling-up IMA does not necessarily improve outcomes. The experiences in the region suggest that imported solutions have not been sufficiently cognitive of all aspects of local conditions and international strategies have tended to be rather schematic and have lacked strategic approaches to promote media policy stability, credible media reform and implementation. To a certain extent, the loss of IMA effectiveness is also self-inflicted.

Auditoría con Informática a Sistemas Contables.

OpenAIRE

Yeiniel Alfonso Martínez; Briseida Blanco Alfonso; Liuba Loy Marichal

2012-01-01

En la actualidad existe un gran avance de la Tecnología de la información y con éste un nuevo concepto: Auditoria con informática. Las auditorias financieras no solo se deben limitar en la realización de comprobaciones de la actividad económica y financiera mediante documentos primarios, también se debe incluir herramientas informáticas que estén en los sistemas contables de una entidad, surgiendo la necesidad de un auditor informático que apoye laactividad de Auditoria.

PERSEPSI AUDITOR DAN USER TENTANG INDEPENDENSI AKUNTAN DAN PENGARUHNYA TERHADAP OPINI AUDIT

OpenAIRE

Lubis, Tapi Anda Sari

2010-01-01

This research aims to examine with empirical proof about (a) The diffrence perception between public accountant with BPK auditor about accountant independency (b) The diffrence perception between public accountant with user about accountant independency (c) The influence of accountant independency as professional behavior for audit opinion. These analysis based on valid questionnaires taken from 93 respondents. The results of this research showed that (a) There is no different perception betw...

Civil and common law influences on the Danish auditor's responsibilities in relation to fraud

DEFF Research Database (Denmark)

Holm, Claus

2014-01-01

in the form of ‘general principles legislature’, ensured that the role of the auditor was defined as a result of market forces and the judicial processes of the courts. We observe that in the Danish legal system important interpretative powers are granted to the courts in line with case law traditions...

Public Auditing and Data Dynamics in Cloud with Performance Assessment on Third Party Auditor

DEFF Research Database (Denmark)

P. Sawant, Snehal; Deshmukh, Aaradhana A.; Mihovska, Albena Dimitrova

2016-01-01

presented in this paper uses the concept of an external Third Party Auditor (TPA). TPA is an external party who is going to perform integrity verification of the user’s data on behalf of the user. The proposed scheme assures integrity verification with a dynamic data support, to ensure that changes made...

Effects of New Audit Regulation on Auditor´s Perceptions by Independence Issues, Audit Planning Activities and Reporting Decisions

DEFF Research Database (Denmark)

Kiertzner, Lars

of scepticism in new audit regulation are expected to make the auditors´ decisions by interpreting principles more restrictive, or direct in conformity with prescriptive regulation, whereas the importance of professional judgement is diminishing by independence threats and reporting decisions. Furthermore...... and in 2005 with 121 State Authorized Public Accountants as respondents. The hypotheses are supported, except for the absence of an expected complexity effect of the new audit process in the context of a small audit engagement. Auditors are more restrictive in 2005 when confronted with threats of self...

Knowledge Acquisition and Memory Effects Involving an Expert System Designed as a Learning Tool for Internal Control Assessment

Science.gov (United States)

Lenard, Mary Jane

2003-01-01

The assessment of internal control is a consideration in all financial statement audits, as stressed by the Statement on Auditing Standards (SAS) No. 78. According to this statement, "the auditor should obtain an understanding of internal control sufficient to plan the audit" (Accounting Standards Board, 1995, p. 1). Therefore, an…

PENJAMINAN MUTU PERGURUAN TINGGI: DILEMA POLITIK ORGANISASI DAN URGENSI PENGGUNAAN PROFESIONAL EKSTERNAL

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Afred Suci

2017-08-01

Full Text Available Higher education institutions (HEI are encouraged to develop Internal Quality Assurance System (IQAS that could assist the process of external audit, accreditation and to face the tight competition. General phenomenon of HEI’sIQAS,so far, is still away from qualified and even practically tends to be manipulative. This literature-based article aims to review the role of leadership in campus political practice and the urgence of external professional usage in order to improve internal quality assurance in HEI. The study reveals that improper campus political practice has become the bottleneck for the effectiveness of IQAS. It needs a fundamental change of top leader’s paradigm, particularly in the policy of internal auditor placement. A revolutionary breakthrough of hiring external professional tobe placed as internal auditor seems to be needed, specifically to keep the independency and objectivity, as well as to assure the qualified performance of all units in HEI.

PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN, AUDITOR DAN PEMERINTAHAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

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Eka Fransiska Firdaus

2016-02-01

Full Text Available Accounting  fraud,  where  the  financial  reports  are  reported  not  in  compliance  with  the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research population was 805 companies listed in the Indonesian Stock Exchange (IDX. The research samples were 125 public companies consisting 12 fraud firms and 113 non- fraud  firms.  Binary  logistic  regression  was  used  to  test  the  hypothesis.  The  results showed that number of related party transactions, firm size, and auditor's unqualified opinion affected the tendency of accounting fraud significantly. Current asset composition in total asset, capital turnover, aquitition, financial leverage, CEO age, CEO MBA, KAP, professional accountant and good corporate governance, These results advance the understanding of accounting fraud.

Hubungan Etika Profesi, Keahlian, Pengalaman, dan Situasi Audit dengan Ketepatan Pemberian Opini dalam Audit Laporan Keuangan melalui Pertimbangan Materialitas dan Skeptisisme Profesional Auditor

OpenAIRE

Saidi, Julita; DP, Emrinaldi Nur; Wahyudi, Dwi Putra

2014-01-01

This research is to examine the relation between ethics, expertise, experience, and audit situation with accuracy of the issuing of audit opinion through materiality judgment and auditor€™s professional scepticism as a mediating effect. Survey method is applied to the respondents consisting of auditors in registered public accounting firm in the IAPI directory in Batam, Pekanbaru, and Palembang.Data analysis conducted by using Partial Least Square (PLS) method withSmartPLS 2.0 M3 from sample ...

Informações sobre causas externas em internações hospitalares: conhecimento e opiniões de médicos auditores após uma intervenção = Information about external causes in hospitalization records: medical auditors knowledge and opinions after an intervention

Directory of Open Access Journals (Sweden)

Selma Maffei de Andrade

2012-01-01

Full Text Available Objetivou-se avaliar o conhecimento de médicos auditores, participantes ou não de uma intervenção aplicada em Londrina, Estado do Paraná, para melhorar a codificação do diagnóstico principal e secundário de causas externas de internação, e identificar fatores que em sua opinião interferem na qualidade destas informações. Foi realizado um estudo transversal exploratório mediante aplicação de questionários. Foram pesquisados 11 auditores: seis de Londrina (75%, onde ocorreu a intervenção, e cinco de Maringá, Estado do Paraná, (100%, para fins de comparação. Apesar da intervenção, observaram-se erros ou ausência de resposta para os códigos referentes ao diagnóstico principal e secundário (100% em Londrina e 80% em Maringá. Os principais fatores associados à qualidade da informação mencionados foram: preenchimento correto da Autorização de Internação Hospitalar (6 casos, treinamento dos profissionais para correta geração de dados do Sistema de Informações Hospitalares (5 casos, simplificação da décima revisão da Classificação Internacional de Doenças (CID-10 (4 casos e disponibilidade de tempo para consultar a CID-10 (4 casos. A intervenção não foi suficiente para alterar o conhecimento de médicos auditores em relação à informação sobre causas externas. Outras medidas são necessárias para garantir maior especificidade dos registros e codificação apropriada.A questionnaire-based exploratory cross-sectional study was undertaken to evaluate knowledge of medical auditors who had or had not participated in a medical intervention Londrina. The procedure’s aim was to improve primary and secondary diagnosis’ codification of external causes of hospitalization and to identify factors that, in their opinion, influenced the quality of such information. Questionnaires filled by eleven doctors, six in Londrina, Paraná State, (75% where the intervention took place, and five in Maringá, Paran

THE EFFECT OF TYPE A PERSONALITY ON AUDITOR BURNOUT: EVIDENCE FROM INDONESIA

OpenAIRE

Intiyas Utami; Ertambang Nahartyo

2013-01-01

This study examines the moderating effect of type A personality on the influence of role stressors (role conflict, role overload, and role ambiguity) on burnout. Most burnout research has focused on various environmental factors, while individual differences also play an important role in the development of burnout (Maslach et al., 2001). Participants of this study are 58 auditors (junior, senior and manager) who work at public accounting firms in Yogyakarta, Semarang, Jakarta and Palembang. ...

Auditoría por riesgos de la gestión de la continuidad de negocio para el Consejo de Transporte Público

OpenAIRE

Esquivel Asenjo, Karla

2015-01-01

Tesis de maestría -- Universidad de Costa Rica. Posgrado en Administración y Dirección de Empresas. Maestría Profesional en Auditoría de Tecnologías de Información, 2015 El presente estudio de auditoría evalúa la razonabilidad de la Gestión de la Continuidad del Negocio de acuerdo con las políticas y mejores prácticas aplicables para asegurar la disponibilidad de la información en el Consejo de Transporte Público. Los resultados del análisis efectuado, se realizan basados en el program...

Auditoría de inteligencia: Un método para el diagnóstico de sistemas de inteligencia competitiva y organizacional

OpenAIRE

Vasconcelos Carvalho, Andréa; Esteban Navarro, Miguel Ángel

2013-01-01

El objetivo general es la elaboración de un método de auditoría de inteligencia para el diagnóstico de los sistemas de inteligencia de las organizaciones que los contemple de modo holístico y que ofrezca resultados efectivos para su perfeccionamiento. Para ello se plantean estos objetivos específicos: la identificación y el análisis de los diversos tipos de auditoría de activos de información; el análisis de los sistemas de inteligencia en el marco de sus relaciones con la organización y el e...

Examen de auditoría integral a las contribuciones de mejoras por el período comprendido entre el 1 de Enero y el 31 de diciembre del 2012, en el Gobierno Municipal del Cantón Morona

OpenAIRE

Valencia Zabala, Liliam Margot

2014-01-01

En el presente trabajo de investigación trata sobre una auditoría integral al Gobierno Municipal del Cantón Morona, se han diseñado capítulos que se relacionan con el desarrollo de una auditoría integral a las contribuciones de mejoras, que ha sido desarrollado con el aporte de los funcionarios auditados y se ha evaluado con los conocimientos adquiridos en esta maestría. Se han utilizado conceptos claves, que son parte fundamental de la auditoría integral como son: auditoría de gesti...

Changes at the AECB - response to report by the Auditor General

International Nuclear Information System (INIS)

Banning, P.

1995-01-01

This article responds to comments made in a report on the AECB from the Office of the Auditor General of Canada. New legislation will ensure that the role of the AECB to establish and enforce national standards for health, safety, security and the protection of the environment is clearly defined. The AECB is in the process of revising its publications and its enforcement procedures. With regard to a criticism of management practices specifically in regard to manpower requirements, the AECB has undertaken initiatives to match its regulatory strategy with workload assumptions and staffing requirements

La auditoría ética: herramienta para fortalecer la integridad del carácter organizacional

Directory of Open Access Journals (Sweden)

María del Pilar Rodríguez Córdoba

2006-06-01

Full Text Available El presente artículo parte de una discusión teórica sobre la ética y la ética empresarial para sustentar la posición de los autores en cuanto a la auditoría ética como una herramienta para fortalecer la integridad del carácter organizacional y llevar a la empresa al logro de sus objetivos económicos, sociales y medioambientales. Se propone una metodología cualitativa que busca evaluar el daño y beneficio que resulta de las actividades de la organización, con fines de mejoramiento en su desempeño ético y del cumplimiento de su responsabilidad social. Finalmente se presenta el caso de la Universidad Nacional de Colombia, sede Manizales, donde se está implementando un programa integral de desarrollo ético cuya segunda etapa es la elaboración de una auditoría ética.

Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms

Science.gov (United States)

Tsai, Wen-Hsien; Chen, Hui-Chiao; Chang, Jui-Chu; Leu, Jun-Der; Chao Chen, Der; Purbokusumo, Yuyun

2015-10-01

In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company.

International energy assistance needs and options for the Democratic People's Republic of Korea (DPRK)

International Nuclear Information System (INIS)

Hippel, David F. von; Hayes, Peter; Williams, James H.; Greacen, Chris; Sagrillo, Mick; Savage, Timothy

2008-01-01

Recent agreements between the Democratic People's Republic of Korea (DPRK) and the other countries involved in the six-party talks on the future of the DPRK's nuclear weapons program have focused attention on the North Korean energy sector, and, specifically, what the international community can or should do to assist the DPRK in energy sector redevelopment. During two visits to North Korea in 1998 and 2000, a team of American and North Korean researchers conducted a unique rural energy use survey in a flood-affected rural village in the DPRK-the farming village of Unhari. The information gathered during the survey has important implications on how to properly approach the ongoing rural energy crisis in the DPRK, and, more broadly, to provide overall energy sector assistance. The results of the Unhari survey are described briefly, followed by suggestions of internal policy and legal reforms, approaches to international cooperation, key and attractive energy sector technologies and processes for energy sector redevelopment in the DPRK

The Impact of neoliberalism's ethics of individual competition on auditor's social responsibility

DEFF Research Database (Denmark)

Warming-Rasmussen, Bent; Windsor, Carolyn

these subcultures are related to auditors’ moral judgment. Findings - A factor analysis reveals expert competitor, traditional profession and technical subcultures exist in a sample of audit firms in Copenhagen. A multiple regression finds the traditional profession subculture is positively associated with auditors......’ moral reasoning. In contrast, moral reasoning is negatively associated with the expert competitor subculture, suggesting these values contradict auditors’ ethicality. Leadership should manage these divergent subcultures to avoid cultural dissonance, which often results in high staff turnover...

FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS

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ILIE RĂSCOLEAN

2016-10-01

Full Text Available This paper presents the importance of the financial audit, the necessity of improving the organizational framework and of achieving the financial audit missions, respectively extent to which the financial statements of the Romanian economic entities meet the international and European requirements in the field. This paper presents the influence that financial audit seems to have in a long period of time upon the financial reporting in certain economic environments. A questionnaire based on four questions has been used, its outcomes being analyzed and its conclusions laid at the foundation of our entire scientific research. The research was based on the information gathered from financial auditors - natural and legal persons - and from economic entities that are obliged or not to audit their financial statements concerning the way a financial audit mission is developing, with respect to the European and international requirements and the International Financial Audit Standards implementation in Romania. The paper ends up with authors’ conclusions concerning the challenges the business environment is confronted to, these being directly reflected in the efforts the financial auditors must do in order to assess the impact on the financial statements and on the financial performance of an economic entity submitted to audit.

Perilaku Auditor atas Penerapan Sistem Review Bertingkat dalam Manajemen KAP (dalam Perspektif Teori Kelas

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Akie Rusaktiva Rustam

2010-08-01

Full Text Available This research is a case study of Public Accounting Firm management behavior assessment in operational practices and management behavior analysis especially for audit practices implementation of hierarchical review system. The failure of the auditor in implementing audit process is called reduced audit quality (RAQ. The research object is one of the local Public Accounting Firm in Malang which has not applied fair and appropriate organization structure and reward system yet. Public Accountant Firm is a full professional organization, but in fact, based on Public Accountant Firm practice and existence, especially in Malang, the organization structure, system and procedure as professionalism guarantee is informal organized, thus in developing and practicing, the element of management is organized based on board interest. Along with Hierarchical Review System implementation, auditor staff as an audit field worker would think this implementation as some form of suppression for them, mentally and financially. On Marx’s Class Theory perspective, hierarchical review system implementation showed different level of classes, higher and lower level. This different level of classes showed many problems and conflict of interest caused by unfair payment and job distribution. This problem can also cause Reduced Audit Quality (RAQ.

Análisis de impacto y desarrollo de buenas práctica de auditoría en bases de datos Oracle 11G

OpenAIRE

Delgado Picazo, Mario

2009-01-01

Este proyecto consiste en realizar un análisis y un estudio de los diferentes tipos de auditoría en Oracle 11g, con el objetivo de estudiar las características de las herramientas disponibles, así como su viabilidad. Mediante experimentación, se estudiará el comportamiento y el rendimiento de las diferentes modalidades de auditoría que Oracle 11g ofrece como motor de la base de datos, obteniendo resultados y comparativas que se utilizarán para preparar un manual de buenas prácticas acerca de ...

Utilidad de la auditoría de casos en la reducción de la estancia hospitalaria prolongada en el servicio de medicina del Hospital II Vitarte durante enero 2012 - enero 2013

OpenAIRE

Velazco Huamán, José Alfredo

2013-01-01

Objetivo: Determinar la utilidad de la auditoría de caso para reducir la estancia hospitalaria prolongada en el Servicio de Medicina del Hospital II Vitarte durante enero del 2012 a enero del 2013 Métodos: Estudio pre experimental longitudinal, se auditó 204 historias clínicas. Resultados: El 74.5% (152) de las auditorías realizadas en el Hospital II Vitarte Enero 2012-Enero 2013 fueron a pacientes mayores de 60 años. El 64% (130) de las auditorías realizadas fueron a pacientes de género ...

Modelo de auditoría informática basada en riesgos en ámbitos financieros. Aplicación de un caso de estudio a una cooperativa de ahorro y crédito

OpenAIRE

Quishpe Goyes, Bety Elizabeth; Vargas Cisneros, Marjori Silvana

2013-01-01

184 hojas : ilustraciones, 29 x 21 cm + CD-ROM 4848 El presente documento tiene como objetivo presentar un modelo que permite efectuar auditorías informáticas basadas en riesgos en ámbitos financieros, el cual fue aplicado a una Cooperativa de Ahorro y Crédito. El modelo propuesto se basa en normas y estándares nacionales e internacionales relacionados con la auditoría informática basada en riesgos, que permiten al auditor informático obtener las referencias necesarias para efectuar el exa...

Calidad y seguridad de la información y auditoría informática

OpenAIRE

Guindel Sánchez, Esmeralda

2009-01-01

Partiendo de la investigación en temas como calidad, seguridad y auditoría, así como diferentes estándares y métricas se ha pretendido crear conciencia de calidad y seguridad a todas las personas implicadas en labores informáticas. Ingeniería Técnica en Informática de Gestión

Quantitation of peptides and proteins by matrix-assisted laser desorption/ionization mass spectrometry using (18)O-labeled internal standards

DEFF Research Database (Denmark)

Mirgorodskaya, O A; Kozmin, Y P; Titov, M I

2000-01-01

A method for quantitating proteins and peptides in the low picomole and sub-picomole range has been developed using matrix-assisted laser desorption/ionization mass spectrometry (MALDI-MS) with internal (18)O-labeled standards. A simple procedure is proposed to produce such internal standards for...... inhibitor, were quantified by MALDI-time-of-flight (TOF) mass spectrometry.......A method for quantitating proteins and peptides in the low picomole and sub-picomole range has been developed using matrix-assisted laser desorption/ionization mass spectrometry (MALDI-MS) with internal (18)O-labeled standards. A simple procedure is proposed to produce such internal standards...

INTERVENING DEONTOLOGI MORAL EVALUATION AUDITOR DALAM PENGARUHNYA PEMBUATAN KEPUTUSAN BERBASIS ETIS DENGAN PERKEMBANGAN MORAL COGNITIVE

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Emrinaldi Nur DP

2014-12-01

Full Text Available Tujuan dari penelitian ini adalah untuk mengetahui pengaruh time pressure, risiko audit, perkembangan moral kognitif dan deontologi evaluasi moral yang menjadi tanda dini prosedur audit off dari karakteristik individu sisi dalam membuat keputusan etis. Penelitian ini menggunakan sikap berhenti prematur prosedur audit ketergantungan . Baru-baru ini sikap tidak etis ini tampaknya menjadi hal yang berisiko karena menunjukkan bahwa auditor tidak konsisten tentang bertanggung jawab dan etika mereka. Populasi dari penelitian ini adalah seluruh auditor independen yang bekerja di KAP di Pekanbaru, Padang dan Batam. Sedangkan sampel adalah mereka yang bekerja di KAP kotaPekanbaru, Padang dan Batam. Pengambilan sampel dilakukan dengan metode purposive sampling. Jumlah sampel yang digunakan adalah 69 responden. Data dianalisis dengan teknik analisis PLS (Partial Least Square dengan menggunakan software SmartPLS. Hasil menunjukkan bahwa tekanan waktu berpengaruh signifikan untuk mengaudit tanda dini prosedur off, pembangunan dan tata susila moral yang evaluasi moral yang kognitif berpengaruh negatif tidak signifikan untuk mengaudit tanda dini prosedur off. Selain itu, ada juga hubungan yang signifikan antara perkembangan moral kognitif seseorang dan deontologi evaluasi moral. Kelima T-Statistic tes secara bersamaan tidak berpengaruh untuk mengaudit tanda dini prosedur off. Hanya 23,8 % variabilitas membangun berhenti prematur sikap prosedur audit, dan sisanya 76,2 % explaine oleh variabel lain di luar penelitian ini. The purpose of this research is to find out the effect of time pressure, audit risk, cognitive moral development and deontology moral evaluation into audit procedure’s premature sign off from individual characteristic’ side in making ethical decision. This research used premature stopping attitude of audit procedure as the dependence. Recently, this unethical attitude seems to be risky thing because it indicates that auditors are not

Risk management and internal audit: Evidence from Greece

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George Drogalas

2017-07-01

Full Text Available Risk management is ranked by financial executives as one of their most important objectives. For this reason, a wide range of literature on risk management has been developed. Within this fluid business environment, internal audit plays a key role in monitoring a company’s risk profile and identifying areas for improving risk management processes. The purpose of this study is to provide a comprehensive overview of the factors that impact on risk management regarding internal audit function. Empirical evidence was collected by means of a mailed survey. Regression analysis is used in order to illustrate the information gathered. Consistent with theory and our expectations, the results indicate that internal audit, internal auditor and added value of internal audit are statistically significantly associated with risk management.

Exploring variability among quality management system auditors when rating the severity of audit findings at a nuclear power plant

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Simons, R. C.

2017-05-01

Full Text Available A reliable quality assurance (QA function in the nuclear environment is underpinned by the effective identification of risk, and by effective decision-making processes in relation to the risk identified. The need for competent auditors who are able to remain objective and independent at all times forms a critical component of this process. This exploratory study sought to determine reasons for the noted inconsistency among auditors when rating the severity of audit findings, and to provide recommendations to reduce this variability. The Delphi technique, a structured process to gather information from a panel of experts, was adopted to enable multiple iterations of qualitative and quantitative data collection and analysis, in an attempt to mimic the elements of a sequential exploratory strategy related to a mixed method methodology.

Development about Experimental Research on Auditor Behavior%审计师行为实验研究的发展

Institute of Scientific and Technical Information of China (English)

蔡利; 蔡春

2015-01-01

审计师行为研究一直是审计领域关注的热点问题。本文基于审计师这一行为主体，借鉴Bonner（2008）的“三因素”模型，从审计师行为决策之个体因素、任务因素以及环境因素三方面对国外审计师行为实验研究文献进行评论。本文认为，国外审计师行为实验研究经过若干年的发展，不论是理论积累，还是方法改进，都已较为成熟，并且研究内容在广度和深度上均进行了拓展。广度上而言，在早前的审计判断与决策研究的基础上拓展了审计师特征对审计行为的影响和审计谈判的研究；深度上而言，从集中表现审计判断与决策的缺陷拓展到挖掘影响判断与决策的环境因素。本文结合我国的制度环境，从审计师行为研究的理论基础、审计师行为机制以及审计师行为的环境因素等方面提出了建议性的审计师行为研究的理论研究框架，旨在推进实验研究方法在我国审计研究领域的发展，提升我国审计研究的整体水平。%This paper provides a survey of western experimental research about auditor behavior relying on an established theoretical research framework that examines judgment and decision making in accounting through an analysis of three critical factors of the judgment process that are the person ,the task and the environment (Bonner 2008) .As far as theory accumulation and methods improved are concerned ,experimental research on auditor behavior is advanced greatly with the research content expanding in the width and depth .It covers not only audit judgment and decision but also the effects of auditor characteristics to auditor be‐havior and auditor‐client negotiation .And the research focus of audit judgment and decision is from description to influencing factors .We propose a theoretical framework combining with our institutional background from theories for auditor behavior ,the mechanism of auditor be�

Addressing information needs to reduce the audit expectation gap : Evidence from Dutch bankers, audited companies and auditors

NARCIS (Netherlands)

Litjens, Robin

2015-01-01

This study examines what the impact is of frequently proposed information needs on reducing the audit expectations gap (AEG), including information about the audited company, information about the audit process and changes to the auditors' report. We base our findings on a survey of 302 participants

La importancia relativa en auditoría. Las nuevas normas internacionales en comparación con la normativa vigente en Iberoamérica

Directory of Open Access Journals (Sweden)

Francisco Javier Martínez García

2010-01-01

Full Text Available Como se sabe, actualmente estamos inmersos en una profunda crisis financiera internacional. Ante esta situación, resulta necesario introducir, entre otras medidas, mayores y mejores mecanismos de control para lograr una información contable plenamente transparente. En este sentido, la Federación Internacional de Contadores (ifac está revisando y actualizando las Normas Internacionales de Auditoría (nias, que constituyen el referente mundial más importante de los principios y requisitos que deben seguir los auditores para cumplir de la forma más adecuada su función como agentes que garanticen la fiabilidad de la información contable publicada por las empresas. De las nias existentes, se revisaron particularmente la 320 y la 450, las cuales regulan la aplicación de la importancia relativa por los auditores, dada la importancia del concepto en la planeación, ejecución y finalización de las auditorías y las críticas que su inapropiada utilización ha recibido en los últimos años. Específicamente, analizamos el contenido actualizado de ambas normas, que entrarán en vigor a partir del 15 de diciembre de 2009, y las comparamos con sus análogas en Argentina, Brasil, Chile, Colombia, Costa Rica, España, México y Portugal. Debido a la aceptación mundial de las nias, es necesario que los organismos reguladores en estos países emprendan el camino hacia su adopción o convergencia.

Information security – a new challenge for the young and future financial auditors

OpenAIRE

Sînziana-Maria RÎNDAȘU

2016-01-01

The purpose of this paper is to inquire if the young and future financial auditors are fully aware of the impact that information security has on audit missions, focusing also on the responsibilities of the participants in financial audit missions, regarding the assessment of the risks derived from information security. To determine the extent to which audit risk might be influenced by information security, a literature review was conducted, that has focused on this current concern, as ex...

Pengaruh Faktor Kultur Organisasi, Manajemen, Strategi, Keuangan, Auditor dan Pemerintahan terhadap Kecenderungan Kecurangan Akuntansi

OpenAIRE

Firdaus, Eka Fransiska; Suryandari, Erni

2008-01-01

Accounting fraud, where the financial reports are reported not in compliance with the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research populati...

Um Estudo sobre a Atuação da Auditoria Interna na Detecção de Fraudes nas Empresas do Setor Privado no Estado de São PauloA Study on the Internal Audit Performance in Fraud Detection in Private Enterprises in the State of Sao PauloUn Estudio sobre la Actuación de la Auditoría Interna en la Detección de Fraudes en las Empresas del Sector Privado en el Estado de São Paulo

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NASCIMENTO, Weslley Souza do

2005-09-01

Full Text Available RESUMOA Auditoria Interna é a especialização contábil voltada a testar a eficácia dos controles operacionais e contábeis implantados pela administração, com a finalidade de coibir os processos de erros e fraudes nas organizações. Atualmente a grande quantidade de escândalos fraudulentos na área contábil e financeira das empresas leva à uma reflexão do papel e da eficácia deste departamento nos processos de detecção de fraudes. Salienta-se que as fraudes podem ocorrer no ambiente contábil, financeiro, de controle interno e ético. Desta forma, o artigo propõe uma pesquisa empírica a fim de constatar a eficácia da Auditoria Interna nos processos de detecção de fraudes. Concluindo, o artigo enfatiza a importância das ferramentas e procedimentos de auditoria nos trabalhos de detecção de fraudes, bem como a eficácia dos auditores internos neste tipo de trabalho.ABSTRACTInternal Audit is the countable specialization directed to test the effectiveness of the operational and countable controls implanted by the administration, with the purpose to restrain the processes of errors and frauds in the organizations. Nowadays the great amount of fraudulent scandals in the countable and financial areas of the companies leads to a reflection about the role and the effectiveness of this department in the processes of detention of frauds. It is stressed that frauds can occur in the countable environment, financial, of internal and ethical control. In this way the article considers an empirical research in order to put into evidence the effectiveness of the Internal Auditorship in the processes of detention of frauds. As a conclusion, the article emphasizes the importance of the auditing tools and procedures in the task of detecting frauds as well as the effectiveness of internal auditors in such type of work.RESUMENLa Auditoría Interna es la especialización contable que se dedica a probar la eficacia de los controles operacionales y

Plataforma de auditoría continua de sistemas de información basada en el análisis de riesgos y Business Intelligence

OpenAIRE

Tablado Félix, Luis Gabriel

2015-01-01

La Auditoría de Sistemas de la Información es un campo de la Informática que no suele ser tenido en cuenta en entornos académicos. Su rol de tarea de cumplimiento normativo tradicionalmente la ha relegado a un segundo plano dentro de las disciplinas que se tratan en Ingeniería Informática. Más allá del puro rol de cumplimiento la Auditoría de Sistemas de la Información proporciona a las organizaciones un mayor control sobre sus procesos de tecnología de la información así co...

THE EFFECT OF CORPORATE GOVERNANCE MECHANISM, OWNERSHIP STRUCTURE, AND EXTERNAL AUDITOR TOWARD CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE WITH EARNING MANAGEMENT AS MODERATING VARIABLE

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Suwana M.A.J.

2017-08-01

Full Text Available The purpose of this study is to examine the moderating effect of earning management on corporate governance mechanism, ownership structure, and external auditor toward corporate social responsibility disclosure. This study finds that the increase of ownership structure (foreign ownership and institutional ownership will increase corporate social responsibility disclosure. However corporate governance mechanism and external auditor is not affecting corporate social responsibility disclosure. Furthermore, this study provides additional empirical evidence for agency theory especially agency cost, that corporate governance mechanism, ownership structure, and Big Four audit firm do not have an effective role as agency cost to prevent or decrease earning management practice.

A FORMAÇÃO COMPORTAMENTAL DE AUDITORES CONTÁBEIS INDEPENDENTES: UM ESTUDO MULTICASO [doi: 10.5329/RECADM.20020102004

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Luiz Alberton

2002-11-01

Full Text Available RESUMO O presente artigo tem como objetivo apresentar uma proposta de um modelo de formação comportamental para auditores contábeis independentes. Deste modo, inicialmente, discorre-se sobre os aspectos que devem ser considerados pelo profissional responsável pela gestão das pessoas nas organizações que prestam serviços de auditoria contábil independente, e do perfil destas pessoas requerido pelas empresas. Em seguida são identificadas as teorias que tratam da gestão de pessoas nas organizações, especificamente nos processos de recrutamento e seleção, capacitação e avaliação de desempenho. As empresas buscam profissionais com talentos e, principalmente, que saibam manter o equilíbrio entre a razão e a emoção no ambiente de trabalho. Na literatura que versa sobre a profissão do auditor contábil, é dada muita ênfase aos aspectos técnicos, tratando superficialmente ou renegando os aspectos comportamentais considerados importantes ao desempenho destes profissionais. Para confirmar essas afirmações e dar suporte ao delineamento do modelo, é realizada uma pesquisa de campo com os responsáveis pela gestão de pessoas em quatro empresas internacionais de auditoria contábil independente, que fazem parte das big five, e em uma empresa nacional. Assim, para o delineamento do modelo de formação, a ênfase desta pesquisa recai sobre os aspectos de liderança, comunicação, motivação, negociação, coaching, mentoring, administração de conflitos, trabalho em equipe, técnica de entrevista, análise transacional e de programação neurolingüística, que podem ser utilizados para o desenvolvimento de auditores contábeis independentes, de forma que possam melhorar suas condições de competitividade e empregabilidade. Portanto, são incorporados esses conceitos como ponto de partida para o delineamento de um modelo de formação comportamental de auditores contábeis independentes.

Interní audit a vnitřní řídící a kontrolní systém obchodní banky

OpenAIRE

Chytilová, Alice

2012-01-01

The bachelor thesis is focused on characterization of internal bank audit and internal control system in the bank. In the beginning the basic principles and goals of internal audit are described, legislation of internal bank audit and personality of internal auditor are determined subsequently. In the next part there is explained the position of internal audit in bank organization structure and recommended organization of internal audit department. For better illustration the possibilities of...

La estructura de la contabilidad y la auditoría: un replanteamiento

OpenAIRE

Shyam Sunder

2003-01-01

Los fracasos de la autoridad corporativa de muchas de las principales empresas de los EE.UU. en 2002 indican que podría ser útil reconsiderar a fondo la estructura de las instituciones de contabilidad, auditoría, autoridad corporativa y remuneración a los ejecutivos. La sustitución del sistema de normas imperativas por un enfoque competitivo -afín al del derecho consuetudinario- de principios y normas contables podría trasladar el énfasis de los informes financieros desde la forma hacia la es...

The relationship between the audit committee

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Emilia VASILE

2016-05-01

Because of the importance of communication between the internal auditors and the audit committee, the paper addresses issues such as planning discussions with internal auditors, analysis and conclusions as a result of communication, questionnaire models for the addressed areas and planning the meetings with external auditors.

PENGARUH AUDIT TENURE, UKURAN AUDITOR, SPESIALISASI AUDIT DAN AUDIT CAPACITY STRESS TERHADAP MANAJEMEN LABA (Studi Empiris pada Perusahaan Manufaktur yang listed di BEI tahun 2010-2015

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Deddy Kurniawansyah

2016-11-01

Full Text Available The purpose for this research is to test audit tenure, auditor size, audit specialization industry, and audit capacity stress to earning management manufacture industry listed in the BEI in 2010-2015. In this research, we use leverage, firms size, and ROA as Control variable. This study population was manufacture industry listed in the BEI in 2010-2015. This population use criteria population by 703 annual reports manufacture industy. The sampling used in this study a sensus method. Source of data is secondary data, obtained from annual reports of manufacture industry in BEI. This study used multiple regretion analysis to analysis data with the help of the program Partial Last Square (PLS. The results obtained in this study is audit tenure, and audit capacity stress has a positive effect on earning management manufacture industry. Auditor size, and audit specialization industry has a negative effect on earning management manufacture industry. For control variable, the results obtained is leverage, firms size, and ROA has a positive effect on earning management manufacture industry. The results provide more informed basis for investors to be more selective in investing their funds. To reduce earnings management practices in companies should principals switched auditors periodically or less than 3 years, and using scale big four auditors, and has specialized audit industry.

Perfil dos médicos auditores no estado do Rio Grande do Sul Profile of a medical auditing group in the state of Rio Grande do Sul

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Claus Michael Preger

2005-04-01

Full Text Available OBJETIVO: O presente artigo analisa o perfil do médico auditor no Estado do Rio Grande do Sul, tomando por base o grupo de médicos que participou dos cursos de pós-graduação em Auditoria em Saúde, Fundação Unimed, nas cidades de Porto Alegre e Caxias do Sul. MÉTODOS: Apresentamos uma revisão histórica, estudo das leis e normas que regem a função de médico auditor e uma revisão bibliográfica sobre a auditoria médica no Brasil. Foi aplicado um instrumento fechado, no qual constavam dados pessoais e de formação profissional, assim como relativos à satisfação pessoal, saúde e bem-estar do entrevistado. RESULTADOS: Responderam ao questionário 71 médicos auditores com um total de 85 funções de auditoria médica em locais diversos de trabalho: 83,8% do sexo masculino, com faixa de idade preponderante de 41 a 50 anos (38%, formados em média há 21,96 +/- 7,68 anos, com tempo de atuação em auditoria médica de 7,24 +/- 6,62 anos, e 88,7% possuem títulos universitários e/ou cursos de especialização médica nas mais diversas áreas de atuação. Do grupo pesquisado, 25,37% têm relação formal de emprego, 60% encontram-se satisfeitos como pessoa e como profissional, estando bem fisicamente. No grupo entrevistado, não existem médicos com menos de 33 anos de idade nem formados há menos de 7 anos. CONCLUSÕES: Fica evidente o alto grau de formação, especialização e de atualização dos médicos auditores entrevistados. O presente estudo contribuirá para que se possa estabelecer o perfil do médico auditor brasileiro.BACKGROUND: This paper aims to determine the profile of the medical auditor in the State of Rio Grande do Sul, Brazil, based upon a group of physicians who participated in the post-graduation courses of Unimed Foundation Health Auditing, in the cities of Porto Alegre and Caxias do Sul, together with other professionals performing the same activity in the State of Rio Grande do Sul. METHODS: A historical

Influence Implementation Internal Control To Quality Audit Internal Education Consultant In Indonesian

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Nur Zeina Maya Sari

2015-08-01

Full Text Available Abstract This research focus to quality audit internal with accountancy Inspection. Hameed 1995 found that the most important factors that affect auditing quality are auditors experience honesty and the knowledge in accounting and auditing standards. Research into this express an inspection of Intern Accountancy amp attributed to Monetary inspection an consultant education with quality. Audit quality is obtained by a process of identifying and administering the activities needed to achieve the quality objectives . Since an entityamp8223s internal control is under the purview of its audit committee Krishnan 2005 the relation between audit committee quality and internal control weaknesses is a subject to be investigated. The methodology used is a quantitative analysis by examining the relationship between variables conceptually. While some study its accounting activity. In self-supporting internal control. Internal control is defined as a process affected by an entitys board of directors management and other personnel designed to provide reasonable assurance regarding the achievement of objectives International Organization of Supreme Audit Institutions 1998 its bearing by reporting level an environment and reduction conduct in reporting result of mistake. What finally involvement by Audit Intern can be of benefit. In addition to researching into proposing Audit Intern can improve the target of consultant education going concern.

Auditoría interna y deficiencias de la información financiera en el sector bancario español

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Ester Gras-Gil

2015-07-01

Full Text Available La auditoría interna (AI ha cobrado un papel trascendental en la regulación sobre el gobierno corporativo. En este sentido, se le otorga un papel fundamental en la calidad de la información financiera como supervisora de la fiabilidad de la misma. El presente trabajo analiza si la estructura y las características de la AI afectan a las deficiencias de la información contable. Para ello hemos analizado los departamentos de AI de las entidades financieras españolas, utilizando una muestra de 47 entidades, para el periodo 2006-2010. Nuestros resultados muestran que existen unas características de la AI que contribuyen a que la entidad presente menos deficiencias de la información financiera: la formación de los auditores internos y la independencia de la AI.

Pengaruh Opinion Shopping, Reputasi Auditor, Disclosure, dan Ukuran Perusahaan terhadap Penerimaan Opini Audit Going Concern pada Perusahaan Manufaktur 2011-2013 yang Listing di Bursa Efek Indonesia

OpenAIRE

Diyanto, Volta; Putri, Tria Widiastuti

2014-01-01

The users of financial statements need informations as a basic of their economic decision making. Not only in judging the fairness of financial report or detecting a fraud, but also auditors have responsibility to judge the company ability to maintain company going concern. Going concern audit opinion defined as opinion state by the auditors based on their audit, concludes that substantial doubt exists with regard to the company€™s ability to continue functioning as a business entity.In this ...

Análise do Gerenciamento de Resultados e o Rodízio de Firmas de Auditoria nas Empresas de Capital AbertoAnalysis of Earnings Management and Turnover of Auditors Firms in Companies TradedAnálisis de la Gestión por Resultados y la Alternancia de las Firmas de Auditoría en las Empresas de Capital Abierto

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SILVA, Júlio Orestes da

2010-09-01

Full Text Available RESUMOOs auditores independentes têm função de atestar as demonstrações contábeis, de modo a atender com a fidedignidade da situação financeira e econômica da empresa. Assim acredita-se que a troca da firma de auditoria contribui para o aumento da independência entre o relacionamento da auditoria e do cliente, que se pode desgastar durante o tempo. Espera-se que o novo auditor seja severo em relação à prática do Gerenciamento de Resultados (GR e, como consequência, ocorra um menor nível de gerenciamento de resultados. Neste sentido, o objetivo desta pesquisa é verificar se o rodízio de auditoria influencia no gerenciamento de resultados das empresas de capital aberto dos setores econômicos da Bovespa, utilizando o modelo de Kang e Sivaramakrishnan (1995. Tem-se, como hipótese, que no ano da troca da firma de auditoria o gerenciamento de resultados tende a diminuir e que nos anos subsequentes tende a aumentar. A pesquisa foi realizada nos dados das três empresas com maior ativo de cada setor econômico, que possuem papéis negociados na Bovespa no exercício de 2008, excluindo o setor financeiro. Desta forma, a pesquisa se caracteriza como descritiva e documental com abordagem quantitativa. Os resultados evidenciam que a troca de firma de auditoria não está diretamente relacionada à diminuição do gerenciamento de resultados. Alguns setores apresentam uma tendência para tal, porém, não se pode aceitar as hipóteses em sua totalidade.ABSTRACTThe job of Independent auditors is to certify the financial statements in order to demonstrate the real of financial and economic situation of the company. Thus it is believed that the change of accounting firm contributes to the independence increase of the relationship between the audit and the client that can be worn out during the time. It is expected that the new auditor be severe in the practice of earnings management and, consequently, a lower level of earnings management

Auditoría de comunicación en las organizaciones. Aplicación de un modelo en dos organizaciones del noroeste de México

OpenAIRE

Gómez de la Fuente, María del Carmen

2013-01-01

Contar con un modelo de auditoría de comunicación integral que evalúe las fortalezas y debilidades aplicables a organizaciones públicas y privadas es poco común en el noreste de México. Los procesos de certificación proporcionan estatus y presencia a nivel nacional e internacional. La presente tesis propone un modelo de auditoría de comunicación integral denominado MACI, que surge de la revisión bibliográfica y de la aportación de dos modelos básicos: “la teoría de sistemas” y “la comunicació...

Auditoría del arqueo a las garantías por la cartera de los bancos en saneamiento de la región costa

OpenAIRE

Flores Aspiazu, Ma. Magdalena; Fernandez Ronquillo, Jorge

2009-01-01

El presente trabajo es producto de un estudio realizado a las garantías de los bancos que entraron en saneamiento en la región costa, el cual permitirá establecer si dichas garantías cumplieron con los requisitos establecidos por la Superintendencia de Bancos y Seguros y demás normas aplicables . Cabe mencionar que este trabajo no es una auditoría en sí, sino más bien un análisis con ciertas aplicaciones de auditoría. Primero se presenta una explicación de lo que constituye una garantía,...

MONITORING OF INTERNATIONAL DONOR ASSISTANCE IN THE CONTEXT OF THE DEVELOPMENT OF AMALGAMATED TERRITORIAL COMMUNITIES

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Elina Boichenko

2017-12-01

Full Text Available The research is conducted within the framework of the joint project of the F. Ebert Foundation (Germany and the Institute of Economic and Legal Studies of the National Academy of Sciences of Ukraine (Ukraine “The Experience of the Association of Territorial Communities in Eastern Ukraine: Economic and Legal Aspects”. The subject of the study is the theoretical, methodological, and practical aspects of monitoring international donor assistance in the context of the development of amalgamated territorial communities (ATC based on the example of Bilokurakyne and Novopskov ATC. Methodology. The system approach (in substantiating the directions of monitoring and established procedures for monitoring each component of the life of amalgamated territorial communities, logical generalization (in determining the state of development of amalgamated territorial communities, method of absolute, relative, and mean values, analysis of the dynamics series and structural shifts (in determining the dominant trends in the formation and development of ATC, method of economic analysis and synthesis (in determining the content of the monitoring, method of comparison (when the violations in the process of ATC, graphical method (the construction algorithm combined operation and development of local communities imaging method (for presenting the results of the total amount of international aid to ATC are used in the work. The purpose of the research is to develop theoretical, methodological, and practical approaches to the monitoring of international donor assistance in the context of the development of amalgamated territorial communities. The article suggests using monitoring as the most effective tool for controlling economic and social phenomena and processes. The authorial scheme for constructing a procedure for the monitoring of functioning and development of amalgamated territorial communities is developed. The monitoring of international donor support of the

Auditorías tecnológicas

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Carlos Alberto Garzón Gaitán

2002-05-01

Full Text Available Dominar herramientas metodológicas probadas es una competencia por construir en los ingenieros en su papel permanente de crear valor en la producción o en los servicios. Parte de sus competencias medulares consiste en el dominio de las tecnologías que se usan en la empresa, pero también asegurar que realmente éstas estén aportando al logro de la misión de la organización y agregando valor al producto o al servicio. Dominio y garantía de valor agregado pueden no ser suficientes en medio de una rivalidad que crece todos los días. Por esto los ingenieros deben asegurar que dichas tecnologías sean realmente competitivas y, si es posible, mejorarlas e innovarlas. Una metodología útil para estos propósitos es la de auditoría tecnológica, y aunque existen muchas maneras de abordarla, se presenta aquí una de sus expresiones, probada varias veces por el autor. Estas metodologías deben ser gestionadas por personas de amplia experiencia, pero la experiencia no emerge si no se actúa sobre las organizaciones y los procesos. Mañana puede ser tarde para comenzar a hacerlo.

Plan de Auditoría informática para el Grupo El Comercio C.A. con aplicación de la metodología COBIT 4.1

OpenAIRE

Bastidas Fierro, Carmen Alezandra

2014-01-01

This paper titling called: Plan Audit Computing Group Trade CA, with application of the COBIT 4.1 methodology seeks an audit departments Drafting and Technology using COBIT El presente trabajo de titulación denominado: Plan de Auditoría Informática para Grupo El Comercio C.A., con aplicación de la metodología COBIT 4.1 tiene por objeto realizar una auditoría en los departamentos de Redacción y Tecnología usando COBIT

PENENTU JUMLAH INTERNAL CONTROL COMPLIANCE COMMENT DAN PENGARUHNYA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA

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Yoshia Christian

2015-11-01

Tujuan dari penelitian ini adalah untuk menguji faktor-faktor yang mempengaruhi jumlah ICCC yang diterima pemerintah daerah dan pengaruhnya terhadap kualitas laporan keuangan di Indonesia. Penelitian mengembangkan suatu model statistik untuk melaporkan komentar dalam sistem pengendalian internal dan kepatuhan (ICCC yang dikeluarkan oleh Badan Pemeriksa Keuangan Republik Indonesia (BPK-RI berdasarkan audit pemerintah daerah di Indonesia dan menggunakan 454 sampel pemerintah daerah tahun 2011. Penelitian ini menggunakan data softcopy laporan keuangan pemerintah daerah yang diperoleh dari BPK dan media publikasi lainnya. Penelitian ini menggunakan analisis regresi berganda untuk menguji faktor-faktor yang mempengaruhi jumlah ICCC yang diterima pemerintah daerah dan binary logistic regression untuk menguji pengaruh antara jumlah ICCC dengan kualitas laporan keuangan pemerintah daerah satu tahun setelahnya. Hasil penelitian menunjukkan bahwa opini wajar tanpa pengecualian, peringkat kinerja pemerintah daerah, dan latarbelakang pendidikan auditor berpengaruh terhadap jumlah ICCC yang diterima pemerintah daerah sementara ukuran pemerintah daerah, kapabilitas APIP dan sertifikasi profesi auditor tidak memiliki pengaruh. Penelitian ini juga mengungkapkan bahwa jumlah ICCC yang diterima pemerintah daerah berpengaruh negatif terhadap kualitas laporan keuangan pemerintah daerah satu tahun setelahnya. Hal ini mengindikasikan bahwa pemerintah daerah belum mampu melaksanakan rekomendasi auditor dengan baik.

An investigation of communication patterns and strategies between international teaching assistants and undergraduate students in university-level science labs

Science.gov (United States)

Gourlay, Barbara Elas

This research project investigates communication between international teaching assistants and their undergraduate students in university-level chemistry labs. During the fall semester, introductory-level chemistry lab sections of three experienced non-native speaking teaching assistants and their undergraduate students were observed. Digital audio and video recordings documented fifteen hours of lab communication, focusing on the activities and interactions in the first hour of the chemistry laboratory sessions. In follow-up one-on-one semi-structured interviews, the participants (undergraduates, teaching assistants, and faculty member) reviewed interactions and responded to a 10-item, 7-point Likert-scaled interview. Interactions were classified into success categories based on participants' opinions. Quantitative and qualitative data from the observations and interviews guided the analysis of the laboratory interactions, which examined patterns of conversational listening. Analysis of laboratory communication reveals that undergraduates initiated nearly two-thirds of laboratory communication, with three-fourths of interactions less than 30 seconds in duration. Issues of gender and topics of interaction activity were also explored. Interview data identified that successful undergraduate-teaching assistant communication in interactive science labs depends on teaching assistant listening comprehension skills to interpret and respond successfully to undergraduate questions. Successful communication in the chemistry lab depended on the coordination of visual and verbal sources of information. Teaching assistant responses that included explanations and elaborations were also seen as positive features in the communicative exchanges. Interaction analysis focusing on the listening comprehension demands placed on international teaching assistants revealed that undergraduate-initiated questions often employ deixis (exophoric reference), requiring teaching assistants to

2017 TRIAD Small Business Advisory Panel

Science.gov (United States)

2017-10-11

responsibility throughout the Air Force Audit Agency - including Assistant Auditor General, Acquisition, Logistics and Financial Audits Directorate; Chief...Policy, Oversight, and Systems Division, Operations Directorate; associate director; program manager; audit manager; team chief; and auditor . Her

Ambiguitas dan Konflik Peran serta Independensi sebagai Determinan Kualitas Audit Internal

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Jamaluddin

2014-12-01

Full Text Available This research aimed to analyze the effects of the role ambiguity and conflict on the independency and the quality of internal audit; the effects of the role ambiguity and the role conflict on the quality of internal audit through the independency; and the effect of the independency on the quality of internal audit. The research was categorized as the explanatory research using 202 inspectorate auditor as respondents in the Central Sulawesi. The research results revealed that the role ambiguity and the role conflict had a negative significant effect on the independency, but an insignificant effect on the quality of internal audit. The ambiguity and conflict role had a significant effect on the quality of internal audit through independency; and independency had a positive significant effect on the quality of internal audit.

Risk and Control Developments in Corporate Governance

DEFF Research Database (Denmark)

Holm, Claus; Laursen, Peter Birkholm

2007-01-01

Are the risk and control developments in corporate governance changing the role of the external auditor? This paper examines how the concepts of risk and control are incorporated in current corporate governance promulgations and analyses the implications for the role of the external auditor....... It is suggested that up till now the corporate governance debate has strengthened the position or role of the internal auditor in the advantage of the role of the external auditor. The promulgations have influenced the internal control mechanisms, and the control responsibilities have become more explicit....... Dominant determinants for the future role of the external auditor seem to be in conflict, namely the value adding function of the audit with an alignment of risk oriented efforts by the auditor and the company versus the notion of "back to basics". The external auditors ought to recognise that they must...

Nuclear materials control and accountability internal audit program

International Nuclear Information System (INIS)

Barham, M.A.; Abbott, R.R.

1991-01-01

This paper reports that the Department of Energy Order (DOE) 5633.3, Control and Accountability for Nuclear Materials, includes several requirements for development and implementation of an internal audit program. Martin Marietta Energy System, Inc., manages five sites in Tennessee, Kentucky, and Ohio for the DOE Field Office, Oak Ridge and has a Central Nuclear Materials Control and Accountability (NMC and A) Manager with matrixed responsibility for the NMC and A program at the five sites. The Energy Systems Central NMC and A Manager has developed an NMC and A Internal Audit Handbook which defines the functional responsibilities, performance criteria, and reporting and documentation requirements for the Energy Systems NMC and A Internal Audit Program. The initial work to develop and implement these standards was tested at the K-25 Site when the site hired an internal auditor to meet the DOE requirements for an NMC and A Internal Audit program

La auditoría de la información, componente clave de la gestión estratégica de la información

OpenAIRE

Soy-Aumatell, Cristina

2003-01-01

El artículo ofrece una panorámica general de la auditoría de la información como metodología de gestión para obtener un diagnóstico global del uso de la información e identificar cuál resulta crítica a una organización, de acuerdo con sus componentes estratégicos, las funciones y roles que desarrollan sus individuos, así como los conocimientos y competencias asociadas a éstos. Se sitúa la auditoría en el marco de las prácticas de control interno de las organizaciones, se define y establece su...

La Publicación De Honorarios De Las Firmas De Auditoría En España: Un Análisis Empírico

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Rosario López Gavira

2008-07-01

En relación con la evidencia obtenida del cuestionario utilizado en la investigación, es interesante subrayar que los profesores universitarios se inclinan, en general, a favor de la existencia de este tipo de medidas de transparencia informativa, sin embargo, los auditores se muestran contrarios a la misma. No obstante, a pesar de este posicionamiento inicial discrepante, la evidencia indica que dentro de la categoría de auditores es preciso diferenciar dos grupos: los profesionales consolidados y los profesionales no consolidados. De esta forma, los resultados indican que estos últimos muestran una opinión intermedia cercana, en algunos puntos, a la indicada por los profesores universitarios.

Analisis Respon Auditor Terhadap Asumsi Going Concern Akibat Krisis Moneter Dan Financial Distres Model (Study Kasus Pada Perusahaan Di BEI Yang Mengalami Kerugian

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Abby Seno Higar

2014-03-01

Full Text Available Penelitian ini menguji tentang respon auditor terhadap askumsi going concern pada saat krisis moneter dan financial distress model. Tujuan dari penelitian ini adalah untuk menguji apakah respon dari kedua situasi diatas berbeda atau sama. Sampel dari penelitian ini adalah perusahaan yang terdaftar di Bursa Efek Indonesia (BEI pada tahun 2007-2009 yang mengalami penurunan laba selama 2 tahun berturut-turut. Hasil dari penelitian ini pada pengujian di tahun 2008 menghasilkan kesimpulan bahwa semua kelompok berbeda, namun pada tahun 2009 ada kelompok yang sama. Dan pada tahun 2008 dan 2009 hasilnya berbeda juga respon yang diberikan.JEL Classification : M0, M42Keywords : Respon Auditor, Asumsi Going Concern, krisis moneter, Financial Distress Model.

A Comparison of Pedagogical Practices and Beliefs in International and Domestic Mathematics Teaching Assistants

Science.gov (United States)

Kim, Minsu

2014-01-01

International and domestic mathematics teaching assistants (MTAs) are a critical part of mathematics education because they teach a substantial portion of low-level mathematics courses at research institutions. Even if there are several factors to build on MTAs' pedagogical practices, MTAs' beliefs significantly influence the MTAs' practices. The…

Diseño e implementación de la metodología de la gestión del Talento Humano para la firma de auditores Jezl contadores auditores Cía. Ltda.

OpenAIRE

Tapia, Mónica Isabel

2007-01-01

El talento humano ha dejado de ser considerado un simple recurso; hoy es tomado en cuenta como el principal activo de una compañía. Conociendo la importancia de la gestión del talento humano, el objetivo principal de este trabajo es crear e implementar una Metodología de Gestión del Talento Humano para el desarrollo y optimización del tiempo de las personas que laboran en JEZL Contadores y Auditores Cia. Ltda. El presente trabajo, en su primer capítulo, ...

Effects of Ethical Climate on Organizational Commitment, Professional Commitment, and Job Satisfaction of Auditor in Malaysia

OpenAIRE

Ismail, Suhaiza

2015-01-01

The objective of this paper is to investigate the effect of the ethical climate on the organizational commitment, professional commitment and job satisfaction of Malaysian auditors. Using a survey questionnaire comprising instruments about the ethical climate, organizational commitment, professional commitment and job satisfaction, 263 usable responses were received. To achieve the objectives, mean scores, standard deviations, correlations and multiple regressions were performed. The study re...

PENGARUH FAKTOR KULTUR ORGANISASI, MANAJEMEN, STRATEGI, KEUANGAN, AUDITOR DAN PEMERINTAHAN TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI

OpenAIRE

Eka Fransiska Firdaus; Erni Suryandari

2016-01-01

Accounting  fraud,  where  the  financial  reports  are  reported  not  in  compliance  with  the generally accepted accounting principles can undermines the credibility of the financial reporting system. Indeed the effects of accounting fraud can be devastating for investors. The objectives of the research is to explain the effect of organization culture, managerial, strategic, financial ratios, auditor factors and governance factors to the tendency of accounting fraud. The research populati...

Auditing the Auditors: Has the Establishment of the Audit Oversight Board Affected Audit Quality?

OpenAIRE

Ismail, Hashanah; Theng, Ung Chui

2015-01-01

This paper reports on the results of a research into the relationship between audit quality during the years before and after the incorporation of the Audit Oversight Board (AOB) in Malaysia in 2010. As the AOB only audits auditors of listed companies this study is based on 50 companies’ audited financial statements 2 years before and after AOB was established. A total of 200 firm years were observed. Using reported companies’ earnings to proxy for earnings and audit quality the data collecte...

Computer Assisted Audit Techniques

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Eugenia Iancu

2007-01-01

Full Text Available From the modern point of view, audit takes intoaccount especially the information systems representingmainly the examination performed by a professional asregards the manner for developing an activity by means ofcomparing it to the quality criteria specific to this activity.Having as reference point this very general definition ofauditing, it must be emphasized that the best known segmentof auditing is the financial audit that had a parallel evolutionto the accountancy one.The present day phase of developing the financial audithas as main trait the internationalization of the accountantprofessional. World wide there are multinational companiesthat offer services in the financial auditing, taxing andconsultancy domain. The auditors, natural persons and auditcompanies, take part at the works of the national andinternational authorities for setting out norms in theaccountancy and auditing domain.The computer assisted audit techniques can be classified inseveral manners according to the approaches used by theauditor. The most well-known techniques are comprised inthe following categories: testing data techniques, integratedtest, parallel simulation, revising the program logics,programs developed upon request, generalized auditsoftware, utility programs and expert systems.

THE IMPORTANCE OF CONTINUOUS AUDIT OF FINANCIAL STATEMENTS OF THE COMPANY OF COUNTRIES JOINING THE EU

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SLOBODAN POPOVIĆ

2015-06-01

Full Text Available Approaching the Republic of Serbia the EU, an increasing number of operations of Management Company must comply with the laws and regulations of the EU. One of the most important task is to manage companies and do the job of auditing of financial reporting companies. There are two established types of audits. Internal audit work, done throughout the year and external, done by the end of the financial year. Both have an obligation to express opinions, which must have a background in the competence and independence. The scope of the audit, generally speaking depends on the legislation of national economies, then the law governing accounting, and at the end of the law that frames the audit functions. The auditor's opinion is necessary in order to ensure the credibility of financial statements. Considering the focus, audit can be seen as activity of audits essentially activities related to the financial statements that are subject to services performed by certified auditors. An opinion on the financial statements of companies are included in the audit reports. They are prepared and certified by independent auditors. The revision in the economic terminology means testing of accounting statements of business enterprises. Internal audit work is done throughout the year, but external to the end of the financial year. Both have an obligation to express opinions, which must have a background in competence. Auditing activities are performed independently, objectively and with a great deal of independence in the work, by internal and external authorized auditors, so that they can provide the necessary information to the users of audit reports. Internal auditing can be seen in the two main ranges. The first is within the company in which some processes are functioning the same. Another scope is wide level, including observation of the wider society and the state, and includes observation of the entire public sector of a country. This mode of operation of the

PENGARUH PELAKSANAAN AUDIT INTERNAL TERHADAP PENERAPAN GOOD CORPORATE GOVERNANCE

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Karli Soedijatno

2013-08-01

Hypothesis testing in this study using software SPSS 19.0 for windows. The research method used is associative method with quantitative approach. The data used is the primary data in the form of questionnaires distributed to respondents. Data collected amounted to 66 questionnaires from BUMN internal auditors headquartered in Bandung. The results of this study indicate that the implementation of internal audit on SOEs headquartered in Bandung has been implemented very well and the implementation and application of Good Corporate Governance principles in SOEs headquartered in Bandung has been implemented very well so that only need to be maintained implementation. While the influence of internal audit variables on the implementation of principles of Good Corporate Governance of 67.08%. Thus, the hypothesis proposed in this study is accepted, that is, internal audit has an effect on the implementation of Good Corporate Governance.

Quality Control Review of the Commonwealth of Virginia Auditor of Public Accounts The College of William & Mary Fiscal Year Ended June 30,1996

National Research Council Canada - National Science Library

Smolenyak, Barbara

1998-01-01

.... The results of most recent peer review APA, dated April 15, 1997, performed by the National State Auditors Association found that APA met the objectives of the quality control review standards...

La auditoría de gestión como instrumento de control y evaluación para innovar la gestión en la Municipalidad Provincial de Bagua

OpenAIRE

Frías Olano, José Genaro

2015-01-01

La auditoría gubernamental en nuestro país ha ido evolucionando rápidamente acorde a los nuevos conceptos en los que no solamente se aplica para auditar estados financieros y emitir opinión sobre su razonabilidad o no, sino que se ha ampliado a la auditoria de cumplimiento y la auditoria de desempeño, remplazando de esta manera el antiguo concepto de la auditoría de gestión hacia un nuevo concepto en donde se busca examinar en forma independiente y objetiva las tareas, programas y entidades d...

Renewable energy sources for the world's poor: a review of current international development assistance programs

Energy Technology Data Exchange (ETDEWEB)

Ashworth, J. H.

1979-10-01

Foreign assistance funding of the creation, testing, and use of renewable energy sources concerning worldwide efforts to provide energy for Third World development is examined. Donor agencies and developing nations give serious attention to technologies that have been considered exotic and marginal: small-scale hydroelectric generation, solar water heating and distillation, biomass conversion to methane gas and alcohol, wind power, photovoltaic-powered small-scale irrigation, and village-level solar-powered absorption refrigeration. An initial effort to assist in the international coordination of donor activity and in the sharing of information generated by foreign-assistance projects that use renewable energy sources is reported. The report mainly provides information about specific development projects. It contains only a few of the projects that have been approved and funded by 1 June 1979. (MCW)

Model Pengendalian Internal Berbasis Sarbanes-Oxley Act dan Keandalan Pelaporan Keuangan (Studi Internal Audit Pada Perusahaan Publik di Indonesia

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Syahril Djaddang

2016-06-01

Full Text Available This study focus on internal control application based on the Sarbanes-Oxley Act. The research objective is to examine the impact of Sarbanes-Oxley Act implementation and the financial reporting reliability toward audit quality and audit opinion. The research is conducted on public companies implementing Sarbanes- Oxley Act in Indonesia. The internal audit section in the companies are used as respondents. Based on questionnaires distributed, there were 35 samples of public companies used in this research. This study employs WarpPLS to handle the SEM model in testing the hypotheses and multigroup analysis to conduct the sensitivity analysis. The research’s results showed that application of Sarbanes-Oxley Act based internal control and financial reporting reliability are positively affect the audit opinions and directly influence the audit quality. However, the independent auditor's opinion is not a moderating variables between other variables. The research results are expected to be used as considerations by the companies in implementation of Sarbanes-Oxley Act based internal control.

ICT in Auditing

DEFF Research Database (Denmark)

Kacanski, Slobodan

2016-01-01

Productivity incentives have lately been driving auditors to introduce and utilize various computer-based tools to assist their work. The aim of this study is to understand how and why productivity incentives may disturb interpersonal interaction and relations between auditors at different ranks......, in the context of assurance service. A case study was carried out with auditors affiliated with Danish subsidiaries of Big 4 audit firms to inspect the implementation and utilization of global audit methodology (GAM), which is the ICT-based platform that guides subordinate auditors through the audit process....... The results highlight that superior auditors tend to experience prevalent trust in ICT tool over subordinate auditors, where such conditions reduce the opportunity for experiencing comfort by subordinates, while superiors still perceive comfort due to being comfortable with procedures that are administered...

Effective model development of internal auditors in the village financial institution

Science.gov (United States)

Arsana, I. M. M.; Sugiarta, I. N.

2018-01-01

Designing an effective audit system is complex and challenging, and a focus on examining how internal audit drive improvement in three core performance dimensions ethicality, efficiency, and effectiveness in organization is needed. The problem of research is how the desain model and peripheral of supporter of effective supervation Village Credit Institution? Research of objectives is yielding the desain model and peripheral of supporter of effective supervation Village Credit Institution. Method Research use data collecting technique interview, observation and enquette. Data analysis, data qualitative before analysed to be turned into quantitative data in the form of scale. Each variable made to become five classificat pursuant to scale of likert. Data analysed descriptively to find supervation level, Structural Equation Model (SEM) to find internal and eksternal factor. So that desain model supervation with descriptive analysis. Result of research desain model and peripheral of supporter of effective supervation Village Credit Institution. The conclusion desain model supported by three sub system: sub system institute yield body supervisor of Village Credit Institution, sub system standardization and working procedure yield standard operating procedure supervisor of Village Credit Institution, sub system education and training yield supervisor professional of Village Credit Institution.

Foreign Military Sales: A Growing Concern. Departments of State and Defense

Science.gov (United States)

1976-06-01

recipient nations." The Foreign Military Sales Act of 1968 consolidated and revised provisions of the Foreign Assistance Act on reimburs - able military...RCCOVER FULL . COSTS OF REIMBURSABLE SATELLITE LAUNCHES. \\ Report to the Congtess. May 6, 1975, LCD- 7 4 -1. 0 7 • Defeuse and NASI\\ !National...Require that cost estimates and billings for reimburs - able launches be reviewed by internal .auditors to insure they are in ac~ord with agency

Pengaruh Role Stress, Gender, Struktur Audit dan Profesionalisme terhadap Kinerja Auditor Bpk-ri Perwakilan Provinsi Riau

OpenAIRE

Wiguna, Meilda; Nasir, Azwir; Ramadika, Adhitio Pratama

2014-01-01

The study aimed to examine the role stress, gender, audit structure, andprofessionalism on auditor performance of BPK-RI representative Riau province.The sample was taken using the method of purposive sampling from BPKRIrepresentative Riau province. The sampling used was of 50 samples. Themethod of analysis in this study using multiple regression.The results of this study indicate that gender and audit structure effect onauditor performance. While role stress and professionalism does not effe...

Comparing Active Auditors viewpoints in Public and Private Sector over Determining Basic Materiality Levels in Auditing

OpenAIRE

Ali Asghar Farajzadeh; Tahereh Azizzadeh

2012-01-01

Materiality is a threshold quality in accounting which has priority over other qualitative characteristics of financial information. In other word, financial information are important in decision-making only when they are important with respect to this to definition, omission or altering these significant information can change the judgments and decisions of logical user over the affairs of a business entity. The purpose of this research was to identify the auditors` ideas in private and publ...

Auditorská činnost

OpenAIRE

Berková, Hana

2014-01-01

Title: Activities of certified auditors Key words: auditor, liability, International Standards on Auditing ABSTRACT The diploma thesis focuses on the legal aspects of activities of certified auditors, particularly in the context of auditors' liability. First, it briefly summarizes the history of auditing throughout the world and in the Czech Republic. It analyses the meaning and objectives of the statutory audit and explains the triangular relationship between the auditor, management of the e...

Pengaruh Konflik Peran, Ketidakjelasan Peran, Dan Kelebihan Peran Terhadap Kepuasan Kerja Dan Kinerja Auditor (Penelitian Pada Kantor Akuntan Publik Yang Bermitra Dengan Kantor Akuntan Publik Big Four Di Wilayah DKI Jakarta)

OpenAIRE

Agustina, Lidya

2009-01-01

The purpose of this research is to analyze and examine the hypothesis The Effect of Role Conflict, Role Ambiguity, and Role Overload on Job Satisfaction & Performance of junior auditor who work at Public Accountant Firm that has cooperation with big four Public Accountant Firms in DKI Jakarta simultaneously or partiality. This research performed at 93 junior auditors who work in between one until three years at public accountant firm that has cooperation with big four public accounting fi...

Identificación de perfiles ambientales en la Pyme a través de la auditoría ambiental

Directory of Open Access Journals (Sweden)

Fabiola Maribel Denegri de Dios

2011-01-01

Full Text Available Las micro, pequeñas y medianas empresas (Pyme han sido consideradas como un grupo objetivo secundario de las políticas de control de contaminación en México. Aunque su impacto ambiental individual puede ser pequeño, su impacto agregado puede causar serios problemas para el ambiente y la población. Recientemente, en México se han implementando programas de autorregulación ambiental dirigidos a Pyme utilizando como herramienta principal la auditoría ambiental. El propósito de este trabajo es identificar los perfiles de contaminación y cumplimiento ambiental de las Pyme que han participado en el Programa de Autorregulación Ambiental en Mexicali, Baja California. Los datos utilizados se obtuvieron de los informes de auditoría ambiental de aproximadamente sesenta Pyme que participaron en el programa en los años 2005 y 2006. Los resultados muestran que tres de las ramas participantes obtuvieron los perfiles de contaminación más altos con perfiles de cumplimiento ambiental casi nulos.

The influence of publication of financial statements, risk of takeover and financial position of the auditee on public auditors' unethical behaviour

NARCIS (Netherlands)

van Dijk, M

2000-01-01

This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly

Una Responsabilidad Básica del Auditor: El Control de Calidad de la Auditoria

Directory of Open Access Journals (Sweden)

Guillermo Sierra Molina

1997-12-01

Full Text Available El objetivo del trabajo de investigación es definir el control de calidad de la auditoria y delimitar a quién corresponde la responsabilidad de que ese control sea llevado a la práctica en cualquier auditoria. En su contenido identificamos las dos perspectivas que existen para realizarlo, esto es, por un lado países que se autorregulan y, por otro, aquellos cuyo control está asignado a algún ente dependiente de su estructura de administración pública. A continuación analizamos cómo se lleva a cabo desde cada una de ellas con la intención de iniciar una reflexión conducente a la posibilidad de un cambio de mentalidad que incorpore nuevas posibilidades dirigidas a mejorar la calidad del trabajo de los auditores cuyo control técnico está asignado al Instituto de Contabilidad y Auditoria de Cuentas. The object of this paper is to define the quality control of the audit and to define who is responsible for the control being carried out in any audit. Here we identify the two perspectives that exists. On one hand countries that have self-regulation and, on the other, those whose control is allotted to some dependent body of their public administration structure. Below we analyse how each is carried out in order to give rice to a consideration of the possibility of an exchange of ideas incorporating new possibilities directed at improving the quality of the work of the auditors whose technical control is assigned to the Accounting and Audit Institute of Spain.

Examen de Auditoría realizada a las cuentas: activos fijos e inventaríos de una institución pública ubicada en la ciudad de Guayaquil

OpenAIRE

Vargas Espinoza, Pedro Mateo; Angulo, Elkin Ing.

2007-01-01

Á través de esta Tesis, desarrollaremos un Examen de Auditoría a las cuentas: Activos Fijos e Inventarios y sobre todo con una visión referente con lo que exige la Contraloría General del Estado, Control Interno, Indicadores y Métodos de Análisis Estadísticos, que a su vez pretende eficiencia y eficacia en las instituciones públicas a través del cumplimiento de las metas y objetivos. Por medio de dicha visión crearemos las bases para un análisis y estudio de la Auditoría como herramienta adm...

Adherencia de auditoría financiera y los principios de contabilidad generalmente aceptados

OpenAIRE

Rojas Ramos, Guido

2009-01-01

El trabajo de investigación. titulado "ADHERENCIA DE AUDITORÍA FINANCIERA Y LOS PRINCIPIOS DE CONTABILIDAD GENERALMENTE ACPETADOS", centró su atención en establecer el grado de veracidad científica de dichos principios, y el impacto que tiene en la Auditoría Financiera, por lo que tuvimos que hacer uso del método dialéctico e inferencial, con el que se nos permitió realizar la inducción y la deducción en el proceso de análisis y síntesis de los hechos y fenómenos que se investigó con respecto...

IMPLEMENTASI SISTEM PENJAMINAN MUTU INTERNAL SEBAGAI UPAYA MENINGKATKAN MUTU PENDIDIKAN DI UNIVERSITAS GADJAH MADA

Directory of Open Access Journals (Sweden)

Ahmad Sulaiman

2016-04-01

Full Text Available Penelitian ini bertujuan untuk menggambarkan implementasi Sistem Penjaminan Mutu Internal (SPMI sebagai upaya meningkatkan mutu pendidikan di Universitas Gadjah Mada. Studi ini merupakan penelitian kualitatif dengan metode studi kasus. Penelitian dilakukan di Universitas Gadjah Mada, dengan subjek Kantor Jaminan Mutu (KJM UGM. Teknik pengumpulan data: observasi langsung, penelusuran dokumen dan arsip, serta wawancara. Hasil penelitian menunjukkan: (1 Kebijakan dan konsep SPMI berupa dokumen akademik dan dokumen mutu disusun oleh KJM UGM; (2 KJM UGM sebagai koordinator dalam merencanakan dan melaksanakan SPMI di seluruh universitas; (3 Implementasi SPMI dilaksanakan dengan penyusunan rancangan berupa Siklus SPMI; (4 Kendala yang dihadapi: komitmen pimpinan, jumlah tenaga auditor, kegiatan SPMI menjadi rutinitas; (5 Langkah yang ditempuh: menyediakan tenaga expert penjaminan mutu, pelatihan auditor, membangun semangat penjaminan mutu; (6 Evaluasi Implementasi SPMI dilaksanakan setiap tahun; (7 Pemanfaatan hasil implementasi SPMI: membangun budaya mutu, akreditasi dan sertifikasi nasional dan internasional; dan (8 Pengembangan implementasi SPMI mengacu pada manajemen mutu ISO dan standar BAN PT.

Is COSO enough from a Corporate Governance Perspective

DEFF Research Database (Denmark)

Laursen, Peter Birkholm; Holm, Claus

interest groups are analyzed and discussed, i.e. before COSO, at the time of COSO, and after COSO. The content analysis 1) provides a detailed description of the development in the conceptual understanding of internal controls, and 2) contrasts the perceptions as experienced by the auditors with the other...... Corporate Governance interest groups. The examination provides new evidence, which suggests that external auditors are serving their own self-interests in their description of the content of internal control. At the same time the internal and external auditors treat the concept of internal control...... as a partial concept, i.e., not a conceptual context in compliance with the interests of the totality of the Corporate Governance interest groups (at least until SAS No. 78,1995). This contribution to self-regulation gives the auditors an opportunity to position themselves in a situation where they can...

International technical assistance example. Consortium action in Bulgaria

International Nuclear Information System (INIS)

Mattei, J.M.; Milhem, J.L.

1993-03-01

The safety status achieved last year at the Kozloduy Nuclear Power Plant (NPP) and the capability of the Bulgarian Nuclear Safety Authority (BNSA) to assess the safety of the plant and the adequacy of proposed improvements have been matters of international concern. However, the Kozloduy NPP contributes 35-40 per cent of the electrical generating capacity in Bulgaria. For further operation of the plants, it is therefore, essential that safety is improved. In july 1991, the Commission of the European Communities (CEC) instituted a Six Months Emergency Action Programme for Bulgaria under the PHARE regional nuclear safety programme. The programme consisted of three parts: - an industrial emergency programme supporting the utility of the Kozloduy NPP, - a study to evaluate Bulgaria's electricity needs, - technical assistance for reinforcement of the Bulgarian Nuclear Safety Authority. For the third part, complementary to the industrial emergency programme carried out by the WANO (World Association of Nuclear Operators), a Consortium of expert institutions and regulatory from EC member states was established by CEC for assistance to BNSA. The Consortium consisted of: - Institut de Protection et de Surete Nucleaire (IPSN), France, technical support of the French regulatory body, - Gesellschaft fur Anlagen und Reaktorsicherheit (GRS) mbH, Germany, an organization in safety engineering, technical support of governmental regulatory body, - AIB-Vincotte Nuclear (AVN), Belgium, the organization authorized by the Belgian Government for licensing and inspection of nuclear power plants, - UK Atomic Energy Authority (AEA Technology), an independent UK Government owned nuclear R and D and consultancy organization, - Nuclear Installations Inspectorate (NII) of the Health and Safety Executive, United Kingdom, the nuclear regulatory body for the United Kingdom

The Analysis of Different Perceptions between PPAk Students, KAP Auditors and Company Manager toward Public Accountant Responsibility Related to Expectation Gap

Directory of Open Access Journals (Sweden)