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Sample records for internal auditor assistant

  1. 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...

  2. Peranan Dan Kedudukan Internal Auditor Pada PT Buana Finance Medan

    OpenAIRE

    Kusuma, Rina

    2010-01-01

    The purpose of this research is to know about the role of internal auditor in PT Buana Finance Medan, to analize wheter the internal auditor has controlled an important role or not. The method of research is desriptive method. The data used is primary and secondary. In obtaining the required data, the writer uses data collection techniques such as interview and documentation study. The result of research shows that unit of internal control role as internal auditor has played an impo...

  3. EVALUASI KUALITAS FUNGSI INTERNAL AUDITOR DALAM MENINGKATKAN EFEKTIVITAS BANK

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    Sihwahjoeni Sihwahjoeni

    2017-03-01

    Full Text Available Internal auditor was a part that could not be separated from audit internal department. Internal auditor was theside considered having independency and high objectivity so it was expected to perform its task without pressurefrom anywhere. As the independent side, internal auditor was easier to see marks deviations done by managementparty related to their job result and the things related to internal control. Internal auditor had to be able maximallyto give the contribution for the increase and bank development. This research evaluated the internal auditorfunction implementation on banks, analyzed the contribution form given by internal auditor to a bank, anddescribed the bank trick to increase internal auditor quality to be able to give contribution to a bank. Frequentanalysis technique in this research was structural equation modelling (SEM operated through AMOS 16 program.Based on analysis result, it showed that objectivity, performance and audit job, result communication, andaim, authority and accountability had a significant effect to a bank effectiveness, while independency, scope andinternal audit, profession efficiency, follow-up, and plan and operation did not have a significant effect towardbank effectiveness.

  4. PENGARUH PROFESIONALISME AUDITOR INTERNAL TERHADAP PENCEGAHAN DAN PENDETEKSIAN KECURANGAN (FRAUD

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    Mimin Widaningsih

    2015-04-01

    The results showed that the influence of professionalism of internal auditor to fraud prevention is 40.07%, and the rest of 59.93% can be influenced by other variables that are not examined. And the amount of influence of professionalism of internal auditors to the detection of fraud is 37.33%, the rest of 62.67% can be influenced by other variables that are not examined.

  5. 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.

  6. Outsourcing of internal audit and independence of auditors

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    A. Seetharaman

    2008-07-01

    Full Text Available Internal audit which is an integral part of any organization has long been overlooked. In fact, most organizations look at internal audit as a routine function in an organization. However, in the recent years, internal audit has taken a front seat for many organizations. Others are also looking at various options such as outsourcing of the internal audit function of their organizations. However, where outsourcing is concerned, one important issue arises, which is the independence of the external auditor to perform the internal audit function. This paper takes a look at the various aspects of the internal audit process as well as the impact and independence of external auditors who perform internal audit

  7. Penerapan Skeptisisme Profesional Auditor Internal Pemerintah dalam Mendeteksi Kecurangan (Studi Kasus pada Auditor Perwakilan BPKP Provinsi Jawa Tengah

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    Sarina Gabryela Aprilyanti Butar Butar

    2017-08-01

    Penelitian ini bertujuan untuk mendeskripsikan penerapan skeptisisme profesional auditor internal pemerintah di Perwakilan BPKP Provinsi Jawa Tengah dalam mendeteksi kecurangan. Penerapan skeptisisme profesional akan dipahami berdasarkan karakteristik sikap yang membentuknya sebagaimana dinyatakan oleh Hurtt et al., (2010 antara lain questioning mind, suspension on judgment, search for knowledge, interpesonal understanding, self-confidence, dan self-determination. Penelitian menggunakan pendekatan kualitatif dan mengacu pada proposisi teori. Pengumpulan data dilakukan dengan teknik wawancara kepada auditor investigasi dari setiap jabatan fungsional tim audit. Responden wawancara ditentukan dengan teknik purposive sampling yaitu auditor investigasi yang pernah menerima gugatan terkait hasil audit. Hasil penelitian menunjukkan bahwa auditor investigasi Perwakilan BPKP Provinsi Jawa Tengah menerapkan skeptisisme profesional dalam mendeteksi kecurangan. Auditor mampu mempertanggungjawabkan kebenaran laporan hasil auditnya dengan ditolaknya lima gugatan dari enam gugatan yang diterima Perwakilan BPKP Provinsi Jawa Tengah. Sedangkan satu gugatan masih dalam proses pengadilan.

  8. 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...

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

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    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

  10. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

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    Cardos Vasile - Daniel

    2011-07-01

    Full Text Available Research theme in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these courses are perceived by the auditors. Prior work audit professional organizations prescribed that auditors must acquire, maintain and develop their knowledge and competences. Information technology and information systems are considered to be a main knowledge component of professional development programs. The scientific literature indicates that auditors have to enhance their information systems knowledge in order to cope with the increasing complexity of the client's entities accounting information systems. We consider that our article embraces Curtis et al. (2009 call for research on how auditors obtain information systems knowledge. Methodology an electronic questionnaire was created and sent to Romanian financial and internal auditors, which were required to indicate the number of accounting information systems course they attended and how the knowledge gained improved their activity. Results We concluded that financial auditors acquire accounting information systems knowledge mainly by attending the courses organized by the Chamber of Financial Auditors of Romanian, while internal auditors by attending the course organized by the companies they are working with. Implications - The results of this study might be used by Romanian professional audit organizations in reconsidering their priorities regarding the accounting information systems knowledge and competence needs of their constituents. Originality/Contribution Our study is the first one to

  11. 7 CFR 1773.21 - Borrower's review and submission of the auditor's report, report on compliance and on internal...

    Science.gov (United States)

    2010-01-01

    ... 7 Agriculture 12 2010-01-01 2010-01-01 false Borrower's review and submission of the auditor's... for the Submission and Review of the Auditor's Report, Report on Compliance and on Internal Control... auditor's report, report on compliance and on internal control over financial reporting, and management...

  12. Have the auditors closed the expectation gap concerning evaluation of internal control?

    DEFF Research Database (Denmark)

    Birkholm, Peter; Holm, Claus

    internal controls intended for management directors, it provides a framework which explicitly deals with the interests of all parties involved (including auditors, board of directors and regulating bodies). The auditors took this into account by updating the particular auditing standard on internal control....... Realized discrepancies are identified and related to the necessary features of an integrated framework. The necessary features include (1) the definition of internal controls, (2) the components of internal control, (3) the criteria for evaluating internal control as stated by the auditors (4) the criteria...... for evaluating internal controls as stated by management, and (5) the integration of internal control evaluations from management and auditors. The paper provides evidence from an in-depth contents analysis comparing SAS No. 55 from 1988 with the COSO-report from 1992 and SAS No. 78 from 1995. The analysis...

  13. PENGARUH ROLE AMBIGUITY DAN ROLE CONFLICT TERHADAP KOMITMEN INDEPENDENSI AUDITOR INTERNAL

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    Angga Prasetyo

    2011-05-01

    Full Text Available This study aims to determine the influence of role conflict (role conflict against the commitmentof internal auditors’ independence, and know the effect of role ambiguity (role ambiguity ofthe Internal Auditor independence commitment. Data was collected through primary method byusing a questionnaire. Then performed the data analysis that includes classical assumption test,F test, t test, and analysis of coefficient of determination (R2. To analyze using SPSS softwareversion 16. Based on research result shows that role conflict has a significant negative effect oncommitment to the independence of internal auditors, and role ambiguity (role ambiguity has asignificant negative effect on commitment to the independence of internal auditors. While basedon simultaneous test (F test, role conflict (role conflict and role ambiguity (role ambiguity havean influence on the commitment of internal auditor independence.

  14. Red flags in detecting credit cooperative fraud: the perceptions of internal auditors

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    Cristian Baú Dal Magro

    2017-07-01

    Full Text Available Purpose – Red flags are mechanisms that can be used by internal auditors for early detection of possible fraud. In this context, the aim of this study was to identify the relevance credit unions’ internal auditors attribute to red flags in assessing fraud risk. Design/methodology/approach – This article is characterized as descriptive concerning its goals, as a survey as to is procedures, and as quantitative in reference to its approach to the problem. The sample onsists of 51 internal auditors working in Credit Union Centers in southern Brazil. Findings – Results indicate that, in the assessment of fraud risk, internal auditors attribute greater importance to red flags referring to operational activities and internal control procedures. In addition, it is suggested that internal auditors are not impartial concerning their perception of relevance of most of the warning signs of the possibility of fraud. Originality/value – The findings contribute by demonstrating to internal auditors the need for greater attention to the use of red flags as auditing tools.

  15. Analisis Fungsi Dan Kedudukan Internal Auditor Pada Call Center PT. Telkomsel Medan

    OpenAIRE

    Yanti, Devi

    2011-01-01

    A plan in a company is very essential , because in the fact a plan have more function than the other manager functions. Technic method of collecting data use in research is interview, and reference. From the result of research that internal auditor function in the company examination of activities in order suitable with the rule. In this case the internal auditor need independency for opinion in order the best report can be the result and the monitoring will be success. ...

  16. HOW ROMANIAN FINANCIAL AND INTERNAL AUDITORS ACQUIRE ACCOUNTING INFORMATION SYSTEMS KNOWLEDGE AND COMPETENCES?

    OpenAIRE

    Cardos Vasile - Daniel

    2011-01-01

    Research theme - in this article we investigate how Romanian financial and internal auditors acquire accounting information systems knowledge and competences and how they use this knowledge to improve their activity in order to fulfill their mission as required by the professional standards. Objectives - our main purpose is to establish through what type of courses Romanian financial and internal auditors acquiring accounting information systems knowledge and competences and how useful these ...

  17. DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PEMERINTAH (Studi Pada Kantor Inspektorat Provinsi Maluku Utara

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    Irfan Zamzam

    2018-03-01

    Full Text Available This study examines the determinants of the effectiveness of internal auditors at the Office of the Inspectorate of North Maluku. Specifically, this study tests; influence of professional expertise, quality of work, independence, perceived career path and top management influence of internal auditor on the effectiveness of internal audit. Analysis was conducted by using multiple regression analysis from 43 respondents. The results showed that; Professional expertise, quality of work, independence and career path affect the effectiveness of internal audit while top management support does not influence the effectiveness of internal audit.

  18. ANTESEDEN KOMITMEN ORGANISASI DAN MOTIVASI: KONSEKUENSINVA TERHADAP KINERJA AUDITOR INTERN PEMERINTAH

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    Arywarti Marganingsih

    2010-06-01

    Full Text Available The purpose of this study is to empirically investigate whether organizational culture, leadership style, and monetary incentive are antecedents of organizational commitments, while time budget pressure, task complexity, discussion of audit review, and organizational commitment are antecedents of motivation. This study also investigates the consequences of organizational commitment and motivation and their antecendents on auditors ‘performance. The study uses 276 internal auditors of Non Departemental Government Institutions as our respondents. The study uses Structural Equation Modelling that is run by LISREL. This study provides evidence that organizational culture is an antecedent of organizational commitment while discussion of audit review and organizational commitment are antecedents of motivation. This study finds that organizational commitment, motivation, time budget pressure and discussion of audit review have positive consequences on auditors ‘performance while organizational culture is found to have negative consequence on auditors ‘performance.

  19. 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...

  20. Pengaruh Locus Of Control terhadap Kinerja dan Kepuasan Kerja Internal Auditor dengan Tri Hita Karana sebagai Variabel Moderasi

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    Komang Adi Kurniawan Saputra

    2012-04-01

    Full Text Available Abstract: The Effect of Locus of Control on Performance and Auditor internal Work Satisfaction with Tri Hita Karana Local Culture as Moderating Variable. This study aims to determine the effect of Locus of Control on performance and job satisfaction of internal auditors star hotels in Bali, as well as local culture Tri Hita Karana as a moderation of this influence. There were 62 internal auditors of star hotels involved in this research. The results of this study indicate a significant influence between Locus of Control on performance and job satisfaction of internal auditors with the local culture Tri Hita Karana as a variable moderation.

  1. Analysis Ability Professional Internal Auditor In The Three State-Owned Company In Bandung

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    R. Ait Novatiani

    2017-03-01

    Full Text Available The purpose of this study was to analysis professional skills of internal auditors in the three state-owned companies in Bandung. The research method used descriptive method the sampling technique used in this research is non probability sampling that the saturation sampling data collection techniques used primary data and secondary data. Based on the research results it can be concluded that the ability of professional internal auditors in the three companies in Bandung good meaning that the company State Owned Enterprises SOEs already meet the ability components of professional internal auditors that their conformity with the standards of the profession knowledge and skills human relations and communication continuing education and professional rigor.

  2. ROLE CONFLICT AND ROLE AMBIGUITY ON LOCAL GOVERNMENT INTERNAL AUDITORS: THE DETERMINANT AND IMPACTS

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    Agil Novriansa

    2016-01-01

    Full Text Available The bureaucratic reform at the local government level in Indonesia that was instituted in 2012 has turned local government internal auditors into an important part of government governance systems. The role of local government internal auditors has been expanded to include not only the area of audit oversight, but also the areas of anti-corruption-related and consulting activities. These fundamental changes may potentially induce role conflict and role ambiguity among internal auditors. The objective of this study is to examine empirically the determinants and consequences of role conflict and role ambiguity among local government internal auditors. More specifically, this study attempts to examine the extent to which formalization determines role conflict and role ambiguity; it further tests the impact of role conflict and role ambiguity on commitment to independence and job performance. Questionnaires were distributed to 248 local government internal auditors from 12 Regional Inspectorates in the provinces of Yogyakarta, South Sumatra, and East Java. A total of 176 responses were received, and 124 useable responses from the 176 responses were analysed to test the hypotheses. Using Structural Equation Modelling-Partial Least Square the results show that: formalization is negatively related to role conflict and role ambiguity; role ambiguity has a negative impact on commitment to independence; role conflict has a positive impact on job performance; and role ambiguity has a negative impact on job performance. These findings serve as important external validity evidence on the phenomena associated with role conflict and role ambiguity that occur in the public sector, especially among internal auditors at local government institutions.

  3. 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

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    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.

  4. 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.

  5. BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH KOMPLEKSITAS TUGAS TERHADAP KINERJA INTERNAL AUDITOR (Studi Pada Kantor Inspektorat di Provinsi Bali

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    I Made Pradana Adiputra

    2014-12-01

    Full Text Available Penelitian ini bertujuan untuk menguji pengaruh kompleksitas tugas terhadap kinerja internal auditor  dengan budaya Tri Hita Karana sebagai  variabel moderating  di Kantor Inspektorat di Provinsi Bali. Populasi penelitian adalah seluruh auditor di 6 (enam Kantor Inspektorat di Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng dan Badung. Teknik sampling yang digunakan purposive sampling dengan kriteria tertentu, yaitu kerja internal auditor minimal 1 tahun. Desain penelitian yang digunakan dalam penelitian ini adalah metode survei dengan menyebarkan kuesioner. Analisis data menggunakan regresi linier berganda dan moderated regression analysis. Hasil analisis data menunjukkan bahwa terdapat pengaruh kompleksitas tugas terhadap kinerja internal auditor dan moderasi tri hita karana pada kompleksitas tugas berpengaruh terhadap kinerja internal auditor pada Kantor Inspektorat di Provinsi Bali This study aimed to examine the effect of task complexity on the performance of the internal auditor with Tri Hita Karana culture as a moderating variable in the Office of the Inspectorate in Bali Province. The study population was all auditors in 6 (six Office Inspectorate in Bali (Klungkung, Karangasem, Gianyar, Bangli, Buleleng and Badung. The sampling technique used purposive sampling to certain criteria, namely the internal auditor's work a minimum of 1 year. The research design used in this study is a survey method by distributing questionnaires. Analysis of data using multiple linear regression and moderated regression analysis. The results of the data analysis showed that there are significant task complexity on the performance of the internal auditors and the moderation of Tri Hita Karana on the complexity of the task affect the performance of the internal auditor in the Office of the Inspectorate in Bali Province

  6. The effect of internal audit effectiveness, auditor responsibility and training in fraud detection

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    George Drogalas

    2017-12-01

    Full Text Available The purpose of this study is to explore the relationship between internal audit effectiveness, internal auditor’s responsibility, training and fraud detection. During the last decade internal auditing has become an integral part of modern businesses since it is capable of detecting errors or offences which lead to fraud. In order to investigate the above relationship, we conducted a survey of companies listed in the Athens Stock Exchange. We used factor analysis to validate the survey instrument and to construct our variables measuring fraud detection, internal audit effectiveness, auditor responsibility and training. We used regression analysis to test for significance between the constructed variables. Our analysis shows that audit effectiveness, auditor responsibility and auditor training affect positively and significantly the detection of fraud. Our results highlight the importance of internal audit in detecting accounting fraud and the need of companies to invest on internal audit processes and training in order to achieve enhanced corporate performance. Finally, our research stresses the importance of internal audit and fraud detection for companies which operate in countries which are in a period of economic crisis.

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

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    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.

  8. 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.

  9. 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.

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

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    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.

  11. 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

  12. 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...

  13. 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...

  14. 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

  15. 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...

  16. 32 CFR 700.337 - The Auditor General.

    Science.gov (United States)

    2010-07-01

    ... 32 National Defense 5 2010-07-01 2010-07-01 false The Auditor General. 700.337 Section 700.337... Office of the Secretary of the Navy/the Staff Assistants § 700.337 The Auditor General. (a) The Auditor... Government auditing standards. (b) The Auditor General can provide information and may provide assistance and...

  17. 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...

  18. 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.

  19. 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.

  20. 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

  1. 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.

  2. 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.

  3. 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.

  4. 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....

  5. Corporate Governance & Auditor Choice in Malaysia

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  8. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  10. 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

  11. 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.

  12. MENGAPA PERUSAHAAN MELAKUKAN AUDITOR SWITCH?

    Directory of Open Access Journals (Sweden)

    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.

  13. 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...

  14. 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...

  15. 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...

  16. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  18. 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...

  19. 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...

  20. 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.

  1. 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...

  2. 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...

  3. 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

  4. 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

  5. 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

  6. 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.

  7. Report of the State Auditor. State Colleges in Colorado. Financial, State-Funded Student Financial Assistance Programs, and NCAA Audits. Fiscal Year Ended June 30, 1995.

    Science.gov (United States)

    Barba, J. David

    The results of a Colorado State audit of the consolidated financial statements are reported, along with the statements of appropriations, expenditures, transfers and reversions for state-funded Student Financial Assistance Programs for the four State Colleges in Colorado for the year ended June 30, 1995. Specific recommendations are given for each…

  8. 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.

  9. “Kamuflase” dalam Praktik Rotasi Auditor

    Directory of Open Access Journals (Sweden)

    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.

  10. 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...

  11. 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.

  12. 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...

  13. 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.

  14. 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...

  15. 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

  16. Program Assistant | IDRC - International Development Research ...

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

    Job Summary Under the direction of the Program Leader, the Program ... of the operations of the Program, and assists with information management the team. ... and distribution of documents and providing the necessary technical devices;; Takes ... mailings or distribution;; Prepares training kits or information packages and ...

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

    Directory of Open Access Journals (Sweden)

    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.

  18. 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.

  19. 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…

  20. 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…

  1. the glivec international patient assistance programme

    African Journals Online (AJOL)

    2009-12-02

    Dec 2, 2009 ... patients in developing countries to get access to the drug at no cost. Patients meet the cost of ... Compliance rates are approximately 80%. INTROduCTION ... a US-based non-profit cancer organization with international focus.

  2. 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...

  3. Internal audit practices and trends in Romania and worldwide

    Directory of Open Access Journals (Sweden)

    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.

  4. KEAHLIAN AUDITOR DAN TURNOVER INTENTION SEBAGAI MEDIASI DETERMINAN KINERJA AUDITOR

    Directory of Open Access Journals (Sweden)

    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.

  5. MONJU AS AN INTERNATIONAL ASSET: INTERNATIONAL ASSISTANCE AND COOPERATION

    International Nuclear Information System (INIS)

    Rodriguez, G.; Wisner, R.S.; Stuart, R.

    2004-01-01

    The role of the fast breeder reactor prototype Monju has expanded to meet the challenges of the 21st century. Today instead of being merely a demonstration of an economical, safe, environmentally responsible source of energy, as originally designed, it has also the capability to be transformed into a unique International Irradiations Test Facility. The potential for Monju's role in the Generation IV nuclear energy systems development, and fast reactor research and development area is clear. Its incomparable fast neutron spectrum density will be a major interest not only for Sodium Fast Reactor but for all the Generation IV concepts. As Monju's potential future role is laid out, plans for future tests can be made. Tests of advanced fuels and materials in support of the Advanced Fuel Cycle Initiative, as well as Minor Actinide Burning can be envisaged. Tests planned on transmutation of minor actinides have the objectives of an industrial demonstration of the reduction of toxic wastes and the stewardship burden of the long-lived wastes. Tests and demonstrations carried out at Monju will provide a bridge from existing Generation III fast reactor systems, now in the later stages of their projected operational lifetimes, to Generation IV nuclear energy systems. The JNC founded the International Cooperation and Technology Development Center and the International Research Fellowship program to facilitate this international effort. The Center exists specifically to formulate and perform projects ensuring the maximum technical benefit from Monju. The staff includes physicists, engineers and nuclear industry leaders from around the world. Research Fellowships center is based on several technical areas: advanced instrumentation, inspection techniques, plant reliability and safety, nucleonics, sodium handling technologies, irradiation and experiment management and coordination and advanced post-irradiation examination capabilities and techniques. This paper describes the recent

  6. 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...

  7. 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.

  8. 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.

  9. 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.

  10. 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…

  11. 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 ...

  12. 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

  13. 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...

  14. 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.

  15. 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...

  16. 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

  17. 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...

  18. 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

  19. 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.

  20. 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...

  1. 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.

  2. 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

  3. 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...

  4. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  6. 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.

  7. 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....

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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...

  13. 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...

  14. 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

  15. 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...

  16. 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".

  17. 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...

  18. 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

  19. 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

  20. 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.…

  1. 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.

  2. 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…

  3. International Committee for Monitoring Assisted Reproductive Technologies world report: Assisted Reproductive Technology 2008, 2009 and 2010.

    Science.gov (United States)

    Dyer, S; Chambers, G M; de Mouzon, J; Nygren, K G; Zegers-Hochschild, F; Mansour, R; Ishihara, O; Banker, M; Adamson, G D

    2016-07-01

    What were utilization, outcomes and practices in assisted reproductive technology (ART) globally in 2008, 2009 and 2010? Global utilization and effectiveness remained relatively constant despite marked variations among countries, while the rate of single and frozen embryo transfers (FETs) increased with a concomitant slight reduction in multiple birth rates. ART is widely practised in all regions of the world. Monitoring utilization, an approximation of availability and access, as well as effectiveness and safety is an important component of universal access to reproductive health. This is a retrospective, cross-sectional survey on utilization, effectiveness and safety of ART procedures performed globally from 2008 to 2010. Between 58 and 61 countries submitted data from a total of nearly 2500 ART clinics each year. Aggregate country data were processed and analyzed based on forms and methods developed by the International Committee for Monitoring Assisted Reproductive Technologies (ICMART). Results are presented at country, regional and global level. For the years 2008, 2009 and 2010, >4 461 309 ART cycles were initiated, resulting in an estimated 1 144 858 babies born. The number of aspirations increased by 6.4% between 2008 and 2010, while FET cycles increased by 27.6%. Globally, ART utilization remained relatively constant at 436 cycles/million in 2008 and 474 cycles/million population in 2010, but with a wide country range of 8-4775 cycles/million population. ICSI remained constant at around 66% of non-donor aspiration cycles. The IVF/ICSI combined delivery rate (DR) per fresh aspiration was 19.8% in 2008; 19.7% in 2009 and 20.0% in 2010, with corresponding DRs for FET of 18.8, 19.7 and 20.7%. In fresh non-donor cycles, single embryo transfer increased from 25.7% in 2008 to 30.0% in 2010, while the average number of embryos transferred fell from 2.1 to 1.9, again with wide regional variation. The rates of twin deliveries following fresh non-donor transfers

  4. 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...

  5. 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...

  6. 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)

  7. 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.

  8. 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...

  9. 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.

  10. An international view of surgically assisted conception and surrogacy tourism.

    Science.gov (United States)

    Ahmad, Nehaluddin

    2011-01-01

    Modern medicine, specifically assisted reproductive technology (ART), has overtaken the law in many jurisdictions around the world. New technologies and practices open a Pandora's Box of ethical, religious, social and legal questions, and may present a variety of significant legal problems to the courts and legislators. Surrogate motherhood and pregnancy through ART have both attracted controversy. Some groups condemn ART and want it banned while its supporters acknowledge there is a need for legislative guidelines and regulations. A proposed statute, the Assisted Reproductive Technique Services Act, aimed at regulating reproductive technologies, including surrogacy arrangements, will be introduced in the Malaysian parliament, probably in 2012, and the Assisted Reproductive Technology (Regulation) Bill 2010 is already before the Indian parliament. This paper will discuss several of the potential socio-legal issues surrounding ART in the light of the complex situation, with a comparative analysis of the Malaysian, USA, UK and Indian positions.

  11. El Valor de las Percepciones sobre la Independencia del Auditor

    Directory of Open Access Journals (Sweden)

    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.

  12. The international cooperation year - Technical assistance through IAEA

    International Nuclear Information System (INIS)

    1965-01-01

    In 1964, sixty-two countries benefited from the Agency's technical assistance programme, which involved an actual expenditure of more than 3 million dollars (including some payments against obligations incurred in previous years). This represents an increase of 29 percent over the amount of $2,423,000. spent in 1963. In addition to funds provided from the Agency's own resources and from the United Nations Expanded Programme of Technical Assistance, many gifts in kind - equipment, fellowships, and expert services - were supplied through the Agency, to a value of $708,000

  13. Foreign Assistance Policies of India and China | IDRC - International ...

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

    ... understanding of their systems and strategies. This study addresses this gap by updating data on each country's foreign assistance and mapping the institutions involved, the beneficiaries, the sectors they are investing in, and their funding approaches. It also examines the underlying philosophy that guides each country's ...

  14. Employee Attitudes toward an Internal Employee Assistance Program.

    Science.gov (United States)

    Harlow, Kirk C.

    1998-01-01

    Surveys employees (N=16,603) who had used a large multinational company's employee assistance program (EAP), adult dependents who had used the EAP, employees who had not used the EAP, and adult dependents who had not used the EAP. Findings indicate that EAP users viewed the EAP more positively than nonusers. (Author/MKA)

  15. Laparoscopic-assisted percutaneous internal ring ligation in children

    African Journals Online (AJOL)

    Annals of Pediatric Surgery ... Patients and methods Laparoscopic percutaneous ligation of internal inguinal ring has been ... The mean operative time in our series was 15 (± 3) and 20 (± 5) min for bilateral cases, without anesthesia time. ... Conclusion Laparoscopic percutaneous ligation of internal inguinal ring repair of ...

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

    Directory of Open Access Journals (Sweden)

    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.

  17. International Population Assistance and Family Planning Programs: Issues for Congress

    National Research Council Canada - National Science Library

    Nowels, Larry; Veillette, Connie

    2006-01-01

    .... international family planning programs. In 1984, controversy arose over U.S. population aid policy when the Reagan Administration introduced restrictions, which became known as the "Mexico City policy...

  18. International Population Assistance and Family Planning Programs: Issues for Congress

    National Research Council Canada - National Science Library

    Blanchfield, Luisa

    2008-01-01

    .... international family planning programs. In 1984, controversy arose over U.S. population aid policy when the Reagan Administration introduced restrictions, which became known as the "Mexico City policy...

  19. International Population Assistance and Family Planning Programs: Issues for Congress

    National Research Council Canada - National Science Library

    Nowels, Larry; Veillette, Connie

    2006-01-01

    Since 1965, U.S. policy has supported international population planning based on principles of volunteerism and informed choice that gives participants access to information on all methods of birth control...

  20. International Population Assistance and Family Planning Programs: Issues for Congress

    National Research Council Canada - National Science Library

    Blanchfield, Luisa

    2008-01-01

    Since 1965, the U.S. Government has supported international population planning based on principles of volunteerism and informed choice that gives participants access to information on all methods of birth control...

  1. 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.

  2. 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...

  3. 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 ...

  4. 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...

  5. 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 ...

  6. 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 ...

  7. 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.

  8. 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

  9. 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

  10. 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.

  11. 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...

  12. 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

  13. International Population Assistance and Family Planning Programs: Issues for Congress

    Science.gov (United States)

    2008-07-24

    activities and USAID began to purchase contraceptives for distribution through its programs in the developing world. The first International Population...agenda of initiatives that include the promotion of gender equality, increasing adolescent education on sexuality and reproductive health, and...maintains family planning projects in more than 60 countries that include counseling and services, training of health workers, contraceptive supplies and

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

    Directory of Open Access Journals (Sweden)

    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.

  15. 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.

  16. Ignalina plant licensing process, international co-operation and assistance

    International Nuclear Information System (INIS)

    Bystedt, P.

    1999-01-01

    The challenge for Lithuania as a country with regained independence was to perform a licensing review in a way never done before in the country and in a time schedule that was extremely short. The work included establishing of the licensing base, strengthening the regulatory authority and organising the technical support, establish and implement a safety improvement program, production of the safety case and review of the safety case, and to derive a conclusion regarding whether to issue a licence or not. This was to be done together with other tasks, such as implementation of modifications included in the safety improvement programme at Ignalina, implementation of a new storage for spent fuel and, most important of all, to manage the operational safety at the plant. The achievements are impressive seen in view of the point of start and in view of the time and resources that have been available. Lithuania has put forward a unique safety documentation of an RBMK reactor and presented an in-depth safety evaluation in full openness to Western experts, giving the unique possibility to compare the safety of the Ignalina reactors to Western standards. The co-operation that has been established between Lithuania and Western experts through different assistance programmes is of outmost value, for all involved parties. Co-operation should continue as one element of the challenges for the future

  17. 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...

  18. 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...

  19. 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.

  20. PRESENT AND FUTURE PERSPECTIVES IN INTERNATIONAL MEDICAL ASSISTANCE

    Directory of Open Access Journals (Sweden)

    Carmen Stadoleanu

    2012-12-01

    Full Text Available Paneuropean development of patients’ rights represent a relatively recent concern, the legislative norms of which aim at granting to patients real-time access to all sorts of medical services. To this end, the European Union implemented a unitary normative professional and juridical background: Directive 2011/24/U.E. on the rights of patients to international treatments. Consequently, the patients are free to choose themselves the suppliers of medical services which do not include hospitalization, without a previous authorisation (country, doctor and medical institution while, in the case of long-term treatments, a principial authorisation will be necessary. In both cases, the carrier of the therapeutic service receives the payment for his actions at the level of those established at national level, the difference being usually payed by the patient.

  1. 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...

  2. 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.

  3. 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.

  4. 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…

  5. 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...

  6. 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.

  7. 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...

  8. 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.

  9. 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....

  10. 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 ...

  11. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  13. 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.

  14. 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)

  15. The DISAM Journal of International Security Assistance Management. Volume 23, Number 2, Winter 2001

    Science.gov (United States)

    2001-01-01

    The DISAM Journal, Winter 2001 90 Protection Project to continue its study of international trafficking, prostitution, slavery , debt bondage and other...amounting to debt bondage , involuntary servitude, or slavery . This includes about 50,000 women and children trafficked annually into the U.S. [Section 102...Vietnamese to receive modern demining equipment and other mine- related assistance through the U.S. humanitarian demining program. The Vietnamese will

  16. 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

  17. 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

  18. 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)

  19. Cross Cultural Awareness in International Military Operation: International Security Assistance Force in Afghanistan

    Directory of Open Access Journals (Sweden)

    Jowita Brudnicka

    2015-12-01

    Full Text Available Multiculturalism defined as a multitude of cultures can be typified as a major trend in international relations, what is a chellenge for every participant of global affairs. The phenomen of multiculturalism is absolutely nothing new, but under conditions of progresive globalisation mechanism its importance has been appreciated.In practise multinational forces have to operate in culturally heterogeneous environment in an array of tasks to combat threats of mostly a non-military transnational nature. All the time there are a highly complex relations within coalition personnel, in cuturally diverse society living in the theatre of operation and between all them mutually.

  20. International technical assistance example. Consortium action in Bulgaria; Exemple d`assistance internationale. Cas de la Bulgarie, action du consortium

    Energy Technology Data Exchange (ETDEWEB)

    Mattei, J M; Milhem, J L [CEA Centre d` Etudes de Fontenay-aux-Roses, 92 (France). Inst. de Protection et de Surete Nucleaire; Heuser, F W; Kelm, P [Gesellschaft fuer Reaktorsicherheit mbH (GRS), Koeln (Germany)

    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.

  1. 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.

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

    Directory of Open Access Journals (Sweden)

    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

  3. 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

  4. 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.

  5. [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.

  6. 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

  7. ANALISIS DYSFUNCTIONAL AUDIT BEHAVIOR: SEBUAH PENDEKATAN KARAKTERISTIK PERSONAL AUDITOR

    Directory of Open Access Journals (Sweden)

    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.

  8. 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...

  9. 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

  10. 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

  11. 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.

  12. International obligations through collective rights: Moving from foreign health assistance to global health governance.

    Science.gov (United States)

    Meier, Benjamin Mason; Fox, Ashley M

    2010-06-15

    This article analyzes the growing chasm between international power and state responsibility in health rights, proposing an international legal framework for collective rights - rights that can reform international institutions and empower developing states to realize the determinants of health structured by global forces. With longstanding recognition that many developing state governments cannot realize the health of their peoples without international cooperation, scholars have increasingly sought to codify international obligations under the purview of an evolving human right to health, applying this rights-based approach as a foundational framework for reducing global health inequalities through foreign assistance. Yet the inherent limitations of the individual human rights framework stymie the right to health in impacting the global institutions that are most crucial for realizing underlying determinants of health through the strengthening of primary health care systems. Whereas the right to health has been advanced as an individual right to be realized by a state duty-bearer, the authors find that this limited, atomized right has proven insufficient to create accountability for international obligations in global health policy, enabling the deterioration of primary health care systems that lack the ability to address an expanding set of public health claims. For rights scholars to advance disease protection and health promotion through national primary health care systems - creating the international legal obligations necessary to spur development supportive of the public's health - the authors conclude that scholars must look beyond the individual right to health to create collective international legal obligations commensurate with a public health-centered approach to primary health care. Through the development and implementation of these collective health rights, states can address interconnected determinants of health within and across countries

  13. Assistance of Foreign Countries and International Organizations to Support Safety Improvements at Ignalina NPP

    International Nuclear Information System (INIS)

    Shevaldin, V.

    1997-01-01

    International cooperation and assistance for the improving safety of Ignalina NPP is described. Sweden was among the first countries which supported safety improvements at Ignalina NPP. The first project in the cooperation was BARSELINA, Probabilistic Safety Analysis of Ignalina NPP. The cooperation is still bringing significant support to the plant, including improvements in the fire protection, communications system, physical protection, and many other areas. Another one very important source of assistance was Nuclear Safety Account, administered by the EBRD. In 1993 experts of the plant, together with representatives of VATESI and SKI (Sweden) have worked out a short-term safety improvement program SIP-1, which was financed by the EBRD . Eighteen safety related projects were selected, expensive and reliable equipment was procured and installed

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

    Directory of Open Access Journals (Sweden)

    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

  15. 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

  16. COOPERATION AND COORDINATION BETWEEN INTERNAL AND EXTERNAL AUDITING

    Directory of Open Access Journals (Sweden)

    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.

  17. 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

  18. 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...

  19. 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...

  20. 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

    Directory of Open Access Journals (Sweden)

    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

  1. 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...

  2. 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

  3. La auditoría de los instrumentos financieros derivados

    Directory of Open Access Journals (Sweden)

    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.

  4. 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.

  5. 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

  6. 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 ...

  7. 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

  8. 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…

  9. 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

  10. 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

  11. 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)

  12. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

  14. 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…

  15. 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...

  16. Internal energy deposition with silicon nanoparticle-assisted laser desorption/ionization (SPALDI) mass spectrometry

    Science.gov (United States)

    Dagan, Shai; Hua, Yimin; Boday, Dylan J.; Somogyi, Arpad; Wysocki, Ronald J.; Wysocki, Vicki H.

    2009-06-01

    The use of silicon nanoparticles for laser desorption/ionization (LDI) is a new appealing matrix-less approach for the selective and sensitive mass spectrometry of small molecules in MALDI instruments. Chemically modified silicon nanoparticles (30 nm) were previously found to require very low laser fluence in order to induce efficient LDI, which raised the question of internal energy deposition processes in that system. Here we report a comparative study of internal energy deposition from silicon nanoparticles to previously explored benzylpyridinium (BP) model compounds during LDI experiments. The internal energy deposition in silicon nanoparticle-assisted laser desorption/ionization (SPALDI) with different fluorinated linear chain modifiers (decyl, hexyl and propyl) was compared to LDI from untreated silicon nanoparticles and from the organic matrix, [alpha]-cyano-4-hydroxycinnamic acid (CHCA). The energy deposition to internal vibrational modes was evaluated by molecular ion survival curves and indicated that the ions produced by SPALDI have an internal energy threshold of 2.8-3.7 eV. This is slightly lower than the internal energy induced using the organic CHCA matrix, with similar molecular survival curves as previously reported for LDI off silicon nanowires. However, the internal energy associated with desorption/ionization from the silicon nanoparticles is significantly lower than that reported for desorption/ionization on silicon (DIOS). The measured survival yields in SPALDI gradually decrease with increasing laser fluence, contrary to reported results for silicon nanowires. The effect of modification of the silicon particle surface with semifluorinated linear chain silanes, including fluorinated decyl (C10), fluorinated hexyl (C6) and fluorinated propyl (C3) was explored too. The internal energy deposited increased with a decrease in the length of the modifier alkyl chain. Unmodified silicon particles exhibited the highest analyte internal energy

  17. Animal-assisted interventions in internal and rehabilitation medicine: a review of the recent literature.

    Science.gov (United States)

    Muñoz Lasa, S; Ferriero, G; Brigatti, E; Valero, R; Franchignoni, F

    2011-06-01

    While conventional wisdom has always affirmed the value of animals in promoting human well-being, only recently has their therapeutic role in medicine become the focus of dedicated research. Therapeutic modalities that use animals as a tool for improving the physical, emotional, cognitive and/or social functioning of humans are called animal-assisted interventions (AAI), and are classified into: animal-assisted activities (AAA); animal-assisted therapy (AAT); and service animal programs (SAP). The aim of this review is to analyze the papers published between 2001 and 2010 in the most influential medical journals dealing with AAI, and discuss their findings in the light of what may be of interest for internal medicine and rehabilitation. A total of 35 articles met the strict inclusion criteria for this review: 18 papers dealing with AAA, 8 with AAT, and 9 with SAP. The therapeutic outcomes associated with AAA are: enhancement of socialization; reduction of stress, anxiety and loneliness; improvement in mood and general well-being; and development of leisure/recreation skills. Regarding AAT, horses are often used as a complementary strategy to facilitate the normalization of muscle tone and improve motor skills in children with cerebral palsy and persons with lower limb spasticity. Finally, most SAP utilize dogs, that assist people with various disabilities in performing everyday activities, thus reducing their dependence on other persons. Further studies are needed to better define the fields and programs for the therapeutic use of animals and to increase their utilization in medicine, as a promising, complementary and natural means to improve both functional autonomy and quality of life.

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

    Directory of Open Access Journals (Sweden)

    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.

  19. 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

  20. Impact of international financial assistance on economic growth in Europe after the World War II

    Directory of Open Access Journals (Sweden)

    Polchanov A.Yu.

    2017-03-01

    Full Text Available This research is devoted to studying the impact of international financial aid on economic growth in Europe after the Second World War. The aim of the investigation is the identification of regularities of post-war recovery of European economies in the second half of the twentieth century and the assessment of international financial aid’s role in the economic growth stimulation. The author summarizes domestic and foreign researchers’ achievements of studying the issue of the Marshall Plan and its importance for modern Ukraine, and differentiates the classic, capitalistic and modern stages of post-conflict reconstruction of the national economies. The relation between the amount of financial assistance from US government to 14 European countries and the growth of GDP in 1947–1952 is studied with the help of correlation and regression analysis and their significant linear dependence is determined. The issue of institutional support of international financing program of economic recovery of Europe has not been left without attention.

  1. Nursing assistance for spring coil occlusion for the treatment of intracranial giant internal carotid artery aneurysms

    International Nuclear Information System (INIS)

    Ma Yugang; Mao Yanjun; Yuan Yili; Hu Yaqin; Liu Jing; Xi Juan

    2010-01-01

    Objective: To discuss the importance of balloon occlusion test before interventional treatment of the intracranial giant internal carotid artery aneurysms and to sum up the nursing experience in assisting the procedure. Methods: Proper perioperative nursing measures were carried out for 12 patients, who suffered from intracranial giant internal carotid artery aneurysm and underwent spring coil occlusion treatment. Nursing measures included mental care, observation of the vital signs, prevention of the complications, etc. Results: Neither death nor exacerbation of the condition occurred in all the 12 patients. The patients were discharged from the hospital with a mean hospitalization of nine days. During a follow-up period ranged from 4 months to one year, seven patients had no disagreeable feeling, one patient complained of discomfort but no abnormality was found on follow-up DSA, and disappearance of the aneurysm was observed in 4 patients. Conclusion: The monitoring of the vital signs, the prevention of the complications and the standard nursing care are the key points for ensuring a successful operation in treating intracranial giant internal carotid artery aneurysms with spring coil occlusion. (authors)

  2. 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...

  3. A distance assisted training programme for nuclear medicine technologists methodology and international experience

    International Nuclear Information System (INIS)

    Patterson, Heather

    2002-01-01

    The Distance Assisted Training Programme for Nuclear Medicine Technologists (DAT) has been developed and coordinated through West mead Hospital, Sydney and directed under the auspices of the International Atomic Energy Agency (IAEA). The objective of the program is to provide primarily developing countries with teaching resources for development of technologist education and a framework for the delivery of training courses that can be adapted to best suit local need. Careful planning and development of learning materials, translation to several languages and program implementation have resulted in >400 technologists in 24 countries currently participating in the course of study within Asia, Latin America and Africa. The development and implementation of suitable assessment techniques has provided a structure for technologists to attain a common basic standard in competencies across the regions. Graduates have better opportunities to further their education as well as contribute to improved use of advancing technologies in nuclear medicine (Au)

  4. 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...

  5. THE ROLE OF ACCOUNTANTS AND AUDITORS IN FIGHTING ORGANISED CRIME

    Directory of Open Access Journals (Sweden)

    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.

  6. 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.

  7. 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.

  8. 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

  9. 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...

  10. 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...

  11. 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...

  12. 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.

  13. 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...

  14. 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...

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

    Directory of Open Access Journals (Sweden)

    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

  16. 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 ...

  17. 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...

  18. 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...

  19. 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...

  20. How residents and interns utilise and perceive the personal digital assistant and UpToDate

    Directory of Open Access Journals (Sweden)

    Lim Tow

    2008-07-01

    Full Text Available Abstract Background In this era of evidence-based medicine, doctors are increasingly using information technology to acquire medical knowledge. This study evaluates how residents and interns utilise and perceive the personal digital assistant (PDA and the online resource UpToDate. Methods This is a questionnaire survey of all residents and interns in a tertiary teaching hospital. Results Out of 168 doctors, 134 (79.8% responded to the questionnaire. Only 54 doctors (40.3% owned a PDA. Although these owners perceived that the PDA was most useful for providing drug information, followed by medical references, scheduling and medical calculators, the majority of them did not actually have medical software applications downloaded on their PDAs. The greatest concerns highlighted for the PDA were the fear of loss and breakage, and the preference for working with desktop computers and paper. Meanwhile, only 76 doctors (56.7% used UpToDate, even though the hospital had an institutional subscription for it. Although 93.4% of these users would recommend UpToDate to a colleague, only 57.9% stated that the use of UpToDate had led to a change in their management of patients. Conclusion Although UpToDate and various PDA software applications were deemed useful by some of the residents and interns in our study, both digital tools were under-utilised. More should be done to facilitate the use of medical software applications on PDAs, to promote awareness of tools for evidence-based medicine such as UpToDate, and to facilitate the application of evidence-based medicine in daily clinical practice.

  1. 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

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

    Directory of Open Access Journals (Sweden)

    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

  3. Computer-Assisted Learning in Anatomy at the International Medical School in Debrecen, Hungary: A Preliminary Report

    Science.gov (United States)

    Kish, Gary; Cook, Samuel A.; Kis, Greta

    2013-01-01

    The University of Debrecen's Faculty of Medicine has an international, multilingual student population with anatomy courses taught in English to all but Hungarian students. An elective computer-assisted gross anatomy course, the Computer Human Anatomy (CHA), has been taught in English at the Anatomy Department since 2008. This course focuses on an…

  4. An Investigation into the Validity of the TOEFL iBT Speaking Test for International Teaching Assistant Certification

    Science.gov (United States)

    Farnsworth, Timothy L.

    2013-01-01

    This study examined the construct validity of the TOEFL iBT Speaking subsection for the purposes of international teaching assistant (ITA) certification, a purpose for which it was not specifically designed. The factor structure of the new TOEFL was compared with that of another language performance test in use at a major American research…

  5. 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

  6. An International Comparison of Tax Assistance for Research and Development: Estimates and Policy Implication

    Directory of Open Access Journals (Sweden)

    John Lester

    2014-11-01

    Full Text Available Business spending on research and development (R&D is generally recognized as a private activity providing broader economic benefits that justify government support. But subsidizing R&D has costs as well as benefits, and governments need to exercise judgement to ensure that subsidies are set at a level that results in a net economic benefit for society as a whole, not just for the recipients of the assistance. A key finding of the international comparison undertaken in this paper is that Canada and nine other of the 36 countries in the comparison group are providing R&D subsidies that are likely too high to generate a net economic benefit. Subsidy rates in this group of countries range from 25 to 45 per cent. The risk of excessive subsidization is confined to small firms in Canada, which receive a subsidy of almost 41 per cent through the tax system. Canada’s subsidy rate for small firms is the third highest, behind Chile and France. Other countries providing subsidy rates close to 40 per cent are Spain and India. This paper also assesses several design features of tax assistance measures, including enhanced benefits for small and young firms, refundability of benefits and incentives based on increases in R&D spending above a base level. While the best policy for R&D subsidies may be a uniform rate for all businesses regardless of age or size, the case for favouring young firms is somewhat stronger than for favouring all small firms. Focusing on young firms avoids providing benefits to small firms that are not growth-oriented; but, it is difficult to design a program that can be completely restricted to young firms since entrepreneurs would have an incentive to create new firms to avoid losing higher benefits. Even with this “leakage”, however, an age-dependent incentive could be more cost-effective than size-dependent enhanced benefits. There is a particularly strong case for providing refundability to young firms, which are unlikely to

  7. Reasons for medical evacuations of soldiers serving in International Security Assistance Force (ISAF) operation in Afghanistan.

    Science.gov (United States)

    Korzeniewski, Krzysztof; Gregulski, Robert

    2014-01-01

    The article presents the results of a research study into the reasons for medical evacuations of Polish military personnel taking part in the International Security Assistance Force (ISAF) operation in Afghanistan from 2007 to 2013. The authors have analysed medical records of 485 soldiers who were medically evacuated out of a combat zone in Afghanistan for battle injuries, non-battle injuries and diseases. Each medically evacuated Polish soldier was subjected to statistical analysis. The study population comprised 25,974 soldiers assigned to the Polish Military Contingent Afghanistan in the given period. From 2007 to 2013, 1.9% of the Polish military personnel (n = 485) participating in the ISAF operation in Afghanistan were evacuated for medical reasons before the scheduled termination of their contract. 40.6% of all medical evacuations were due to battle injuries, 32.4% due to non-battle injuries, and 27.0% due to diseases. ISAF is an example of a combat operation, in which battle injuries remain the leading health problem in mission participants. 3 of 4 Polish soldiers who were medically evacuated from Afghanistan were no longer fit for military service in the area of operations due to the traumas they had suffered.

  8. Technical assistance for an evaluation of international schemes to promote biomass sustainability. Final report

    International Nuclear Information System (INIS)

    Londo, M.

    2009-12-01

    In this technical assistance report to the title subject report is given of Task 1: Review of GREEN-X assumptions on biomass availability and costs; Task 2: Impacts of sustainability criteria on biomass availability and costs; Task 3: Applicability of existing certification schemes; Task 4: Identification of feasible verification options; and Task 5: summary, integration. The key objective of Task 1 is to validate the present and future availability (up to 2020) and costs of biomass energy in the EU 27. The GREEN-X model forecasts the deployment of renewable energy systems under various scenarios in terms of supporting policy instruments, the availability of resources and generation technologies and energy, technology and resource price developments. Objective of task 2 is to assess to what extent the sustainability criteria as specified in the Renewable Energy Directive (RED (EP/EC 2009)) affect availability and costs of biofuels. The objective of task 3 is to assess to what extent national and international certification schemes (existing and under development) would be applicable for safeguarding the sustainability criteria as mentioned in the Renewable Energy Sources (RES) directive. The objective of Task 4 is to identify and analyse feasible options to verify compliance with biomass sustainability criteria, in the case of forest biomass.

  9. 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.

  10. 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...

  11. 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’

  12. 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...

  13. 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

  14. 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)

  15. 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

  16. 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

  17. International Association for Hospice and Palliative Care Position Statement: Euthanasia and Physician-Assisted Suicide.

    Science.gov (United States)

    De Lima, Liliana; Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas

    2017-01-01

    Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. To describe the position of the IAHPC regarding Euthanasia and PAS. The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms "position statement", "euthanasia" "assisted suicide" "PAS" to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to appropriate medications, including opioids for pain and dyspnea. In

  18. International Association for Hospice and Palliative Care Position Statement: Euthanasia and Physician-Assisted Suicide

    Science.gov (United States)

    Woodruff, Roger; Pettus, Katherine; Downing, Julia; Buitrago, Rosa; Munyoro, Esther; Venkateswaran, Chitra; Bhatnagar, Sushma; Radbruch, Lukas

    2017-01-01

    Abstract Background: Reports about regulations and laws on Euthanasia and Physician Assisted Suicide (PAS) are becoming increasingly common in the media. Many groups have expressed opposition to euthanasia and PAS while those in favor argue that severely chronically ill and debilitated patients have a right to control the timing and manner of their death. Others argue that both PAS and euthanasia are ethically legitimate in rare and exceptional cases. Given that these discussions as well as the new and proposed laws and regulations may have a powerful impact on patients, caregivers, and health care providers, the International Association for Hospice and Palliative Care (IAHPC) has prepared this statement. Purpose: To describe the position of the IAHPC regarding Euthanasia and PAS. Method: The IAHPC formed a working group (WG) of seven board members and two staff officers who volunteered to participate in this process. An online search was performed using the terms “position statement”, “euthanasia” “assisted suicide” “PAS” to identify existing position statements from health professional organizations. Only statements from national or pan-national associations were included. Statements from seven general medical and nursing associations and statements from seven palliative care organizations were identified. A working document including a summary of the different position statements was prepared and based on these, an initial draft was prepared. Online discussions among the members of the WG took place for a period of three months. The differences were reconciled by email discussions. The resulting draft was shared with the full board. Additional comments and suggestions were incorporated. This document represents the final version approved by the IAHPC Board of Directors. Result: IAHPC believes that no country or state should consider the legalization of euthanasia or PAS until it ensures universal access to palliative care services and to

  19. 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...

  20. 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...

  1. 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...

  2. 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.

  3. Indocyanine green-assisted internal limiting membrane peeling in macular hole surgery: a meta-analysis.

    Directory of Open Access Journals (Sweden)

    Yan Wu

    Full Text Available BACKGROUND: The opinion of application of indocyanine green (ICG in the macular hole surgery was contradictory. Here we conducted a meta-analysis to evaluate the effect of in internal limiting membrane (ILM peeling for macular hole surgery. METHODS AND FINDINGS: We searched electronic databases for comparative studies published before July 2012 of ILM peeling with and without ICG. Twenty-two studies including 1585 eyes were included. Visual acuity (VA improvement, including the postoperative rate of ≥20/40 VA gained (OR, 0.65; 95% CI, 0.43 to 0.97; P = 0.033 and increased LogMAR (WMD, -0.09; 95% CI, -0.16 to -0.02; P = 0.011, was less in the ICG group. The risk of visual field defects was greater in the ICG group than in the non-ICG group. There was no significant difference in the rate of anatomical outcomes between ILM peeling procedures performed with and without ICG. RPE changes and other postoperative complications were not significantly different between the ICG and non-ICG groups. An additional analysis showed that the VA improvement of the ICG group was less than the non-ICG group only within the first year of follow up. A subgroup analysis showed that the rate of VA improvement was lower in the ICG group than in other adjuncts group. A higher rate of secondary closure and less VA improvement were observed in a high proportion (>0.1% of the ICG group. A sensitivity analysis after the randomized-controlled trials were excluded from the meta-analysis demonstrated no differences compared with the overall results. CONCLUSIONS: This meta-analysis demonstrated that there is no evidence of clinical superiority in outcomes for ICG-assisted ILM peeling procedure over the non-ICG one. The toxicity of ICG should be considered when choosing the various staining methods.

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

    Directory of Open Access Journals (Sweden)

    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

  5. Pendeteksian Kecurangan (Fraud Laporan Keuangan oleh Auditor Eksternal

    Directory of Open Access Journals (Sweden)

    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

  6. 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.

  7. A Curriculum for Teaching Information Technology Investigative Techniques for Auditors

    Directory of Open Access Journals (Sweden)

    Grover S. Kearns

    2006-12-01

    Full Text Available Recent prosecutions of highly publicized white-collar crimes combined with public outrage have resulted in heightened regulation of financial reporting and greater emphasis on systems of internal control. Because both white-collar and cybercrimes are usually perpetrated through computers, internal and external auditors’ knowledge of information technology (IT is now more vital than ever. However, preserving digital evidence and investigative techniques, which can be essential to fraud examinations, are not skills frequently taught in accounting programs and instruction in the use of computer assisted auditing tools and techniques – applications that might uncover fraudulent activity – is limited. Only a few university-level accounting classes provide instruction in IT investigative techniques. This paper explains why such a course would be beneficial to the program, the college, and the student. Additionally, it presents a proposed curriculum and suggests useful resources for the instructor and student.

  8. CÓMO PRESERVAR LA OBJETIVIDAD DEL AUDITOR INTERNO

    Directory of Open Access Journals (Sweden)

    José Ángel Pérez López

    2004-11-01

    , profundizando nuestro análisis en el marco para el control de las amenazas a la objetividad del auditor interno publicado desde el Institute of Internal Auditors.

    Palabras clave: auditor interno, independência, objetividade, marco

     

     

    ABSTRACT

    The appearance of diverse financial scandals has increased the preoccupation for fomenting a greater transparency on the accounting systems in the business world in the last years. In this sense, a suitable operation control of the companies from an internal point of view will contribute to obtain it, reducing to the possible frauds at the same time, taking every time greater relevance the implantation and development from an Independent Internal Audit function. The objective of this paper is to study internal audit independence from a conceptual and normative point of view, deepening our analysis within the framework for the control of the threats to the objectivity of the internal auditor, published from the Institute of Internal Auditors.

    Keywords: Internal Auditing; Independence; Objectivity; Framework

  9. 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...

  10. 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.

  11. 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.

  12. Development assistance for health: past trends, associations, and the future of international financial flows for health.

    Science.gov (United States)

    Dieleman, Joseph L; Schneider, Matthew T; Haakenstad, Annie; Singh, Lavanya; Sadat, Nafis; Birger, Maxwell; Reynolds, Alex; Templin, Tara; Hamavid, Hannah; Chapin, Abigail; Murray, Christopher J L

    2016-06-18

    Disbursements of development assistance for health (DAH) have risen substantially during the past several decades. More recently, the international community's attention has turned to other international challenges, introducing uncertainty about the future of disbursements for DAH. We collected audited budget statements, annual reports, and project-level records from the main international agencies that disbursed DAH from 1990 to the end of 2015. We standardised and combined records to provide a comprehensive set of annual disbursements. We tracked each dollar of DAH back to the source and forward to the recipient. We removed transfers between agencies to avoid double-counting and adjusted for inflation. We classified assistance into nine primary health focus areas: HIV/AIDS, tuberculosis, malaria, maternal health, newborn and child health, other infectious diseases, non-communicable diseases, Ebola, and sector-wide approaches and health system strengthening. For our statistical analysis, we grouped these health focus areas into two categories: MDG-related focus areas (HIV/AIDS, tuberculosis, malaria, child and newborn health, and maternal health) and non-MDG-related focus areas (other infectious diseases, non-communicable diseases, sector-wide approaches, and other). We used linear regression to test for structural shifts in disbursement patterns at the onset of the Millennium Development Goals (MDGs; ie, from 2000) and the global financial crisis (impact estimated to occur in 2010). We built on past trends and associations with an ensemble model to estimate DAH through the end of 2040. In 2015, US$36·4 billion of DAH was disbursed, marking the fifth consecutive year of little change in the amount of resources provided by global health development partners. Between 2000 and 2009, DAH increased at 11·3% per year, whereas between 2010 and 2015, annual growth was just 1·2%. In 2015, 29·7% of DAH was for HIV/AIDS, 17·9% was for child and newborn health, and 9·8

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

    Directory of Open Access Journals (Sweden)

    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.

  14. 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

  15. The effectiveness of international development assistance from American organizations to deaf communities in Jamaica.

    Science.gov (United States)

    Wilson, Amy T

    American organizations bringing assistance to deaf people in developing countries unintentionally create relationships of dependency or oppression rather than relationships of support. Using qualitative methods, the author examined the effectiveness of development assistance provided to the Jamaican Deaf community by two American churches, one American nongovernmental organization, and one U.S. federal agency. Documents were reviewed and observations were made. Interviews were conducted with more than 60 deaf and hearing people involved with the American organizations, the Jamaican organizations, and deaf Jamaican beneficiaries. The author concludes that the Jamaican Deaf community was often excluded in planning, designing, or evaluating programs, and was unsatisfied with the American assistance it received. Results also indicate that the American organizations were poorly prepared to work with the Deaf community. Suggestions for American organizations wishing to strengthen and empower deaf people through development assistance in developing countries are proposed.

  16. International assistance for the implementation of the modernization programme of Kozloduy NPP, units 5 and 6

    International Nuclear Information System (INIS)

    Almarza, J.; Ivanov, A.; Velichkov, V.

    2001-01-01

    The project provides assistance and adequate information to the companies acting as guarantors on the Bulgarian side, i. e. SAEER, Natsionalna Elektricheska Kompania (NEK) and other Bulgarian institutions, in order to control the investment and the Implementation Project progress. In addition, it provides assistance to the KNPP management during the programme implementation, and appropriate training for the key personnel in positions related to the Management, Investment Process and Technical Process (quality of the supplies). (author)

  17. 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...

  18. 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...

  19. 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...

  20. Personal Digital Assistant-Based Self-Work Sampling Study of Pediatric Interns Quantifies Workday and Educational Value.

    Science.gov (United States)

    Campbell, Joyce K; Ortiz, Michael V; Ottolini, Mary C; Birch, Sarah; Agrawal, Dewesh

    2017-04-01

    Optimizing clinical proficiency and education of residents has become more important with restricted residency duty hours. Our objective was to investigate how interns spend their time on inpatient rotations and the perceived educational value of workday activities. We performed a descriptive self-work sampling study using a personal digital assistant (PDA) to randomly query interns on inpatient rotations in real time regarding their activity and the perceived educational value of that activity on a 4-point Likert scale. A total of 31 interns participated on 88 workdays over a 5-month period, generating 2082 samples from which the average workday was modeled. Time spent using the electronic health record (EHR) accounted for 33% of intern time, communicating with the health care team 23%, educational activities 17%, and time with patients and families 12%. Time with patients and families was perceived to be the most educational part of clinical service. Time spent using the EHR was perceived as the least educational. Interns perceived clinical service as excellent or good 37% of the time, while planned educational activities were perceived as excellent or good 81% of the time. Interns spend the majority of their time using the EHR and communicating with the health care team. Interns perceive time spent in planned educational activities has more educational value than time spent in clinical service. The distribution of daily activities is discordant with the perceived educational value of those activities. Copyright © 2016 Academic Pediatric Association. Published by Elsevier Inc. All rights reserved.

  1. 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...

  2. 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...

  3. 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.

  4. Efficacy of vitrectomy with triamcinolone assistance versus internal limiting membrane peeling for highly myopic macular hole retinal detachment.

    Science.gov (United States)

    Wei, Yong; Wang, Ningli; Zu, Zhongqiao; Bi, Chuncao; Wang, Huaizhou; Chen, Fenghua; Yang, Xingguang

    2013-06-01

    To compare the outcomes of pars plana vitrectomy (PPV) with or without the adjuvant surgical procedures: triamcinolone acetonide (TA) assistance and/or internal limiting membrane (ILM) peeling for the treatment of highly myopic macular hole retinal detachment (MHRD). Case-control study. Pars plana vitrectomy combined with 2 kinds of adjuvant surgical procedures were used on 96 highly myopic eyes with MHRD. These eyes were assigned to 4 groups randomly: Group 1, non-TA-assisted PPV and without ILM peeling; Group 2, non-TA-assisted PPV with ILM peeling; Group 3, TA-assisted PPV and without ILM peeling; Group 4, TA-assisted PPV with ILM peeling. Anatomical reattachment of the retina, macular hole closure, and best-corrected visual acuity were measured. The rates of both retinal reattachment and macular hole closure were higher in Group 2 (84.0 and 44.0%) and Group 3 (80.8 and 46.2%) than Group 1 (73.9 and 17.4%); however, there were no differences between Group 2 and Group 3 (P > 0.05). The rates of macular hole closure were extremely low in Group 1 and also in eyes with extreme long axial lengths (≥29.0 mm), "severe" chorioretinal atrophy, and posterior staphyloma. Pars plana vitrectomy with either TA assistance or ILM peeling was effective for the treatment of highly myopic MHRD. If you peel the ILM, adding TA does not affect closure rates; and if TA is used to visualize the vitreous, ILM peeling may not be necessary in MHRD. There was a lower anatomical success rate in MHRD with extreme long axial lengths, severe chorioretinal atrophy, and posterior staphyloma.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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

  7. 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.

  8. 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...

  9. 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

  10. Rule of Law Assistance: DOD Should Assess Workforce Size of Defense Institute of International Legal Studies

    Science.gov (United States)

    2016-12-01

    building assistance Targeted, multiphase engagements catered to a country’s rule of law needs, such as modernizing military legislation and...own Judge Advocates General and that these provide rule of law training catered to addressing local issues, which may not be standardized across

  11. Trends in social assistance, minimum income benefits and income polarization in an international perspective

    NARCIS (Netherlands)

    Wang, J.

    2016-01-01

    This thesis collects six empirical studies regarding the developments of social assistance benefits, their determinants and the impact of the benefit changes on income polarization. The first study suggests that the real minimum income benefit levels increased in many OECD countries whilst minimum

  12. The DISAM Journal of International Security Assistance Management. Volume 25, Number 3, Spring 2003

    Science.gov (United States)

    2003-01-01

    OES Initiatives 4.000 2.000 1.500 Partnerships to Eliminate Sweatshops 4.000 4.000 2.000 Policy Initiatives 0.000 20.250 0.000 Subtotal – Global... disadvantaged youth. Limitation on Assistance to Security Forces (Section 556) • None of the funding made available by this Act may be provided to any

  13. 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...

  14. La Formación del Juicio Profesional: las Diferencias Individuales del Auditor

    Directory of Open Access Journals (Sweden)

    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.

  15. 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...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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...

  1. 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...

  2. 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...

  3. 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)

  4. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  6. Auditoría externa: responsabilidades cuando se trabaja con otros profesionales

    Directory of Open Access Journals (Sweden)

    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.

  7. 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...

  8. 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...

  9. 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.

  10. 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...

  11. 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

  12. 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

  13. International Food Assistance: A U.S. Governmentwide Strategy Could Accelerate Progress Toward Global Food Security

    Science.gov (United States)

    2009-10-29

    Presidential Initiative to End Hunger in Africa ( IEHA )—which represented the U.S. strategy to help fulfill the MDG goal of halving hunger by 2015...was constrained in funding and limited in scope. In 2005, USAID, the primary agency that implemented IEHA , committed to providing an estimated $200...Development Assistance (DA) and other accounts. IEHA was intended to build an African-led partnership to cut hunger and poverty by investing in efforts

  14. The DISAM Journal of International Security Assistance Management. Volume 23, Number 1, Fall 2000

    Science.gov (United States)

    2000-01-01

    Security Assistance Command Figure 1 The USASAC, including OPM-SANG, is staffed by 621 men and women , of whom 104 are military. These professionals are...by program managers. These program managers are like “front-line entreprenuers ” delivering products and services to their customers. They have been...NATO history was to be commanded by a Polish general in June 1988. The brigade of some 3000 men and women was composed of five national battalions

  15. An international assistance example. The Bulgaria case. Action of the Consortium

    International Nuclear Information System (INIS)

    Milhem, J.L.; Mattei, J.M.

    1993-01-01

    The approach used by the Consortium (IPSN, GRS, AVN, AEA, NII) in order to judge on the acceptability of the assistance programme to the Bulgarian Nuclear Safety Authority (BNSA) and of its fulfillment, is presented. Examples of improvements analysis at the Kozloduy unit 2 nuclear plant are given: preventive measures analysis (reactor protection system, control of the pressure), development of procedures for design basis accident, beyond design accident analysis (treatment of a break on the HPIS header, emergency feed water system)

  16. The DISAM Journal of International Security Assistance Management. Volume 30, Number 4, December 2008

    Science.gov (United States)

    2008-12-01

    elections. Due to the electoral cycle, Japan may face a few years of legislative uncertainty, which will certainly affect the speed of government...Albania must accelerate judicial reforms and stay on track with its electoral reforms. The fight against corruption must be total in order to show that no...Recreacion Derecho de la Poblacion during the humanitarian/ civic assistance mission Continuing Promise (CP) 2008. Kearsarge is the primary platform

  17. The DISAM Journal of International Security Assistance Management. Volume 23, Number 3, Spring 2001

    Science.gov (United States)

    2001-01-01

    there are rights and freedoms to which every human is entitled, no matter where he or she lives. In this issue we offer the introduction to the report...Assistance Management INTRODUCTION The last DISAM Journal, Winter 2000/2001 Edition, provided an extensive description and analysis of the numerous...FY2001 Country/Program by ESF Budget ESF Geographical Region Funding Request Funding Partnerships to Eliminate Sweatshops 4.000 5.000 3.986 Environmental

  18. Activity profile and physical demands of football referees and assistant referees in international games

    DEFF Research Database (Denmark)

    Krustrup, Peter; Helsen, Werner; Randers, Morten Bredsgaard

    2009-01-01

    referees (42%), whereas HIR was unaltered. HIR was inversely correlated with the five highest distances from infringements in both halves (r = -0.60 and -0.58, P important amount of HIR throughout games, while low-intensity and unorthodox...... running activities are reduced during games. Referees performing the most high-intensity work are better to keep up with play. The match activities differ significantly between referees and assistant referees, which should be considered in training and testing procedures....

  19. Coping with poverty in international assistance policy: an evaluation of spatially integrated investment strategies. [World Bank, USAID, and UN

    Energy Technology Data Exchange (ETDEWEB)

    Rondinelli, D A [Syracuse Univ., NY; Ruddle, K

    1978-04-01

    International assistance agencies have turned increasingly to integrated rural development policies in an attempt to ameliorate the inequitable distribution of economic growth plaguing Third World nations since World War II. This paper reviews the functionally and spatially integrated investment strategies of the World Bank, US Agency for International Development, and the United Nations, outlines their objectives, perceptions of the problem, basic assumptions and programs, and evaluates them in terms of potential difficulties for implementation. Those factors crucial to making integrated development policies operational--knowledge of human ecosystems in rural areas, analytical ability, operational procedures, arrangements for local participation, subsistence systems indicators and administrative capacity of local and national governments--are discussed and assessed.

  20. Global trade and assisted reproductive technologies: regulatory challenges in international surrogacy.

    Science.gov (United States)

    Nelson, Erin

    2013-01-01

    International surrogacy is an increasingly common phenomenon and an important global health challenge. Legal rules are a key consideration for the participants in international surrogacy arrangements. In some cases the law can help to resolve the complex issues that arise in this context, but it is important to consider the role played by law in contributing to the complex conflicts that such arrangements can generate. © 2013 American Society of Law, Medicine & Ethics, Inc.

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

    Directory of Open Access Journals (Sweden)

    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.

  2. Computer-assisted learning in anatomy at the international medical school in Debrecen, Hungary: a preliminary report.

    Science.gov (United States)

    Kish, Gary; Cook, Samuel A; Kis, Gréta

    2013-01-01

    The University of Debrecen's Faculty of Medicine has an international, multilingual student population with anatomy courses taught in English to all but Hungarian students. An elective computer-assisted gross anatomy course, the Computer Human Anatomy (CHA), has been taught in English at the Anatomy Department since 2008. This course focuses on an introduction to anatomical digital images along with clinical cases. This low-budget course has a large visual component using images from magnetic resonance imaging and computer axial tomogram scans, ultrasound clinical studies, and readily available anatomy software that presents topics which run in parallel to the university's core anatomy curriculum. From the combined computer images and CHA lecture information, students are asked to solve computer-based clinical anatomy problems in the CHA computer laboratory. A statistical comparison was undertaken of core anatomy oral examination performances of English program first-year medical students who took the elective CHA course and those who did not in the three academic years 2007-2008, 2008-2009, and 2009-2010. The results of this study indicate that the CHA-enrolled students improved their performance on required anatomy core curriculum oral examinations (P computer-assisted learning may play an active role in anatomy curriculum improvement. These preliminary results have prompted ongoing evaluation of what specific aspects of CHA are valuable and which students benefit from computer-assisted learning in a multilingual and diverse cultural environment. Copyright © 2012 American Association of Anatomists.

  3. 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...

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

    Directory of Open Access Journals (Sweden)

    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

  5. 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 ...

  6. 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...

  7. Empresas de Auditoria e o Compliance com o Nível de Evidenciação Obrigatório Durante o Processo de Convergência às Normas Internacionais de Contabilidade no BrasilBusiness and Compliance Audit with Mandatory Disclosure level During the Convergence of International Accounting Standards in BrazilNegocio de Auditoría y Cumplimiento del Nivel del Divulgación Obligatoria Durante la Convergencia de las Normas Internacionales de Contabilidad en Brasil

    Directory of Open Access Journals (Sweden)

    MAIA, Henrique Araújo

    2012-09-01

    Full Text Available RESUMOO objetivo deste estudo foi verificar quais variáveis influenciam o nível de evidenciação mínima das companhias abertas brasileiras durante o período inicial de harmonização às normas internacionais de contabilidade no Brasil. Sob o aspecto metodológico, o estudo é qualitativo-quantitativo, do tipo descritivo. A população-alvo foi formada pelas companhias abertas brasileiras não financeiras que compõem o índice IBRX da Bovespa, cuja amostra final foi composta por 78 empresas. Os dados foram extraídos das demonstrações contábeis e notas explicativas das companhias, nos períodos de 2008 e 2009, por meio do banco de dados da Economática e do site da CVM. A partir da utilização de um índice de evidenciação mínima, composto por 72 itens relativos a pronunciamentos e orientações técnicas emitidos pelo Comitê de Pronunciamentos Contábeis (CPC, foi determinado o nível de evidenciação mínima para cada empresa da amostra. O tratamento dos dados qualitativos foi realizado por meio da análise de conteúdo e dos quantitativos com a técnica de Análise Fatorial Exploratória (AFE e de Modelos Lineares Generalizados (MLG. Os principais resultados apresentaram que o porte das empresas de auditoria, a internacionalização, o nível de governança corporativa e o nível de endividamento influenciam significativamente o nível de evidenciação mínima das empresas. Esse achado sugere que as companhias abertas da amostra, auditadas pelas big four, apresentam melhor qualidade na divulgação de informação contábil do que aquelas auditadas por outras empresas de auditoria independentes.ABSTRACTThe aim of this study was to establish the variables that influence the level of minimal disclosure of open Brazilian companies during the initial period of harmonization with international accounting standards in Brazil. Under the methodological aspect, the study is qualitative-quantitative, of a descriptive type. The target

  8. 16th International Conference on Medical Image Computing and Computer Assisted Intervention

    CERN Document Server

    Klinder, Tobias; Li, Shuo

    2014-01-01

    This book contains the full papers presented at the MICCAI 2013 workshop Computational Methods and Clinical Applications for Spine Imaging. The workshop brought together researchers representing several fields, such as Biomechanics, Engineering, Medicine, Mathematics, Physics and Statistic. The works included in this book present and discuss new trends in those fields, using several methods and techniques in order to address more efficiently different and timely applications involving signal and image acquisition, image processing and analysis, image segmentation, image registration and fusion, computer simulation, image based modelling, simulation and surgical planning, image guided robot assisted surgical and image based diagnosis.

  9. 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...

  10. The Effect of Computer Assisted Language Learning (CALL) on Performance in the Test of English for International Communication (TOEIC) Listening Module

    Science.gov (United States)

    van Han, Nguyen; van Rensburg, Henriette

    2014-01-01

    Many companies and organizations have been using the Test of English for International Communication (TOEIC) for business and commercial communication purpose in Vietnam and around the world. The present study investigated the effect of Computer Assisted Language Learning (CALL) on performance in the Test of English for International Communication…

  11. Auditorías tecnológicas

    Directory of Open Access Journals (Sweden)

    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.

  12. Internal vacuum-assisted closure device in the swine model of severe liver injury

    Directory of Open Access Journals (Sweden)

    Everett Christopher B

    2012-12-01

    Full Text Available Abstract Objectives The authors present a novel approach to nonresectional therapy in major hepatic trauma utilizing intraabdominal perihepatic vacuum assisted closure (VAC therapy in the porcine model of Grade V liver injury. Methods A Grade V injury was created in the right lobe of the liver in a healthy pig. A Pringle maneuver was applied (4.5 minutes total clamp time and a vacuum assisted closure device was placed over the injured lobe and connected to suction. The device consisted of a perforated plastic bag placed over the liver, followed by a 15 cm by 15cm VAC sponge covered with a nonperforated plastic bag. The abdomen was closed temporarily. Blood loss, cardiopulmonary parameters and bladder pressures were measured over a one-hour period. The device was then removed and the animal was euthanized. Results Feasibility of device placement was demonstrated by maintenance of adequate vacuum suction pressures and seal. VAC placement presented no major technical challenges. Successful control of ongoing liver hemorrhage was achieved with the VAC. Total blood loss was 625 ml (20ml/kg. This corresponds to class II hemorrhagic shock in humans and compares favorably to previously reported estimated blood losses with similar grade liver injuries in the swine model. No post-injury cardiopulmonary compromise or elevated abdominal compartment pressures were encountered, while hepatic parenchymal perfusion was maintained. Conclusion These data demonstrate the feasibility and utility of a perihepatic negative pressure device for the treatment of hemorrhage from severe liver injury in the porcine model.

  13. Teaching Assistants in Inclusive Classrooms: A Systematic Analysis of the International Research

    Science.gov (United States)

    Sharma, Umesh; Salend, Spencer J.

    2016-01-01

    This article reviewed international data from English-language peer-reviewed studies on the use of TAs in inclusive classrooms from the past 10 years concerning: (a) the roles of TAs; (b) the impact of TAs on students, educators, and inclusive education; and (c) the factors that influence the performance of TAs. These studies suggest that unclear…

  14. The DISAM Journal of International Security Assistance Management. Volume 29, Number 1, February 2007

    Science.gov (United States)

    2007-02-01

    staffing and resources, are in a position to ensure these efforts are...misunderstanding is due to reliance on expectations based on social conditioning. The familiar term “ ethnocentrism ” points to universal tendencies for people to...issues, but also establishes benchmarks for internal embassy administration, staffing , and budget efficiencies. Finally, the MPP acts as

  15. The DISAM Journal of International Security Assistance Management. Volume 26, Number 1, Fall 2003

    Science.gov (United States)

    2003-01-01

    contribution to international peace and stability. Current Members of the Hall of Fame General Lojas Fodor, Commander, Hungarian Defense Forces and Chief of...Belize Bermuda Bolivia Brazil British Virgin Islands Cayman Islands Chile Colombia Costa Rica Cuba Dominica Dominican Republic Ecuador El

  16. Exploring democracy in the Russian Federation: political regime, public opinion and international assistance

    NARCIS (Netherlands)

    Gerrits, A.W.M.

    2010-01-01

    This article discusses three questions: what is the purpose of ‘democratic’ institutions and practices in Russia's authoritarian political system; how do these institutions and practices resonate with Russian public opinion; and how do they relate to the international democracy-promotion effort in

  17. 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.

  18. An approach for exhaust gas energy recovery of internal combustion engine: Steam-assisted turbocharging

    International Nuclear Information System (INIS)

    Fu, Jianqin; Liu, Jingping; Deng, Banglin; Feng, Renhua; Yang, Jing; Zhou, Feng; Zhao, Xiaohuan

    2014-01-01

    Highlights: • The calculation method for SAT engine was developed and introduced. • SAT can effectively promote the low-speed performances of IC engine. • At 1500 r/min, intake pressure reaches target value and torque is increased by 25%. • The thermal efficiency of SAT engine only has a slight increase. - Abstract: An approach for IC engine exhaust gas energy recovery, named as steam-assisted turbocharging (SAT), is developed to assist the exhaust turbocharger. A steam generating plant is coupled to the exhaust turbocharged engine’s exhaust pipe, which uses the high-temperature exhaust gas to generate steam. The steam is injected into turbine inlet and used as the supplementary working medium for turbine. By this means, turbine output power and then boosting pressure can be promoted due to the increase of turbine working medium. To reveal the advantages and energy saving potentials of SAT, this concept was applied to an exhaust turbocharging engine, and a parameter analysis was carried out. Research results show that, SAT can effectively promote the low-speed performances of IC engine, and make the peak torque shift to low-speed area. At 1500 r/min, the intake gas pressure can reach the desired value and the torque can be increased by 25.0% over the exhaust turbocharging engine, while the pumping mean effective pressure (PMEP) and thermal efficiency only have a slight increase. At 1000 r/min, the improvement of IC engine performances is very limited due to the low exhaust gas energy

  19. Effect of Preparation Depth on the Marginal and Internal Adaptation of Computer-aided Design/Computer-assisted Manufacture Endocrowns.

    Science.gov (United States)

    Gaintantzopoulou, M D; El-Damanhoury, H M

    The aim of the study was to evaluate the effect of preparation depth and intraradicular extension on the marginal and internal adaptation of computer-aided design/computer-assisted manufacture (CAD/CAM) endocrown restorations. Standardized preparations were made in resin endodontic tooth models (Nissin Dental), with an intracoronal preparation depth of 2 mm (group H2), with extra 1- (group H3) or 2-mm (group H4) intraradicular extensions in the root canals (n=12). Vita Enamic polymer-infiltrated ceramic-network material endocrowns were fabricated using the CEREC AC CAD/CAM system and were seated on the prepared teeth. Specimens were evaluated by microtomography. Horizontal and vertical tomographic sections were recorded and reconstructed by using the CTSkan software (TView v1.1, Skyscan).The surface/void volume (S/V) in the region of interest was calculated. Marginal gap (MG), absolute marginal discrepancy (MD), and internal marginal gap were measured at various measuring locations and calculated in microscale (μm). Marginal and internal discrepancy data (μm) were analyzed with nonparametric Kruskal-Wallis analysis of variance by ranks with Dunn's post hoc, whereas S/V data were analyzed by one-way analysis of variance and Bonferroni multiple comparisons (α=0.05). Significant differences were found in MG, MD, and internal gap width values between the groups, with H2 showing the lowest values from all groups. S/V calculations presented significant differences between H2 and the other two groups (H3 and H4) tested, with H2 again showing the lowest values. Increasing the intraradicular extension of endocrown restorations increased the marginal and internal gap of endocrown restorations.

  20. The DISAM Journal of International Security Assistance Management. Volume 24, Number 3, Spring 2002

    Science.gov (United States)

    2002-01-01

    Performance and Results Act of 1993. A results orientation clearly impacts the need for effective planning and programming of resources, and documenting the...international organizations, active membership of which furthers U.S. economic, political, security, social , and cultural interests. • Continue to meet...Subtotal, East Asia and the Pacific 168.877 169.750 166.250 GLOBAL Human Rights and Demo. Fund [4] 13.421 13.500 13.000 Partnerships to Eliminate Sweatshops

  1. How can the West Better Assist Partner Nations in Establishing Internal Security

    Science.gov (United States)

    2017-03-31

    disappointing results. At the heart of this issue is the inability to respond to failures of internal security in partner nations. This essay posits that...Antis, Ph. Deputy Director Joint Advanced War Thesis Advisors: Approved by: Signature: Peter IL Yeager, Colonel! Acting Dean of Faculty and Academic ...of an element of land forces to respond to a new, additional paradigm of war. This essay surveys why helping partner nations build transparent

  2. Supporting Civil Society in Somalia: International Assistance that Promotes Democracy and Stability

    Science.gov (United States)

    2012-06-08

    urban areas who continue to hold economic interests in their relative’s herds .9 Scholars describe Somali society as egalitarian, segmentary and a... Porcupine Dilemma: Governance and Transition in Somalia,” Bildhaan: An International Journal of Somali Studies 7, no. 6 (2007): 58. 32Jay Walz, “Somalia...based on herding camels, sheep and goats over long distances did not mean governance and judicial systems did not exist.24 Customary tribal law

  3. Between international donors and local faith communities: Intermediaries in humanitarian assistance to Syrian refugees in Jordan and Lebanon.

    Science.gov (United States)

    Kraft, Kathryn; Smith, Jonathan D

    2018-06-12

    This paper explores the crucial part that faith-based organisations (FBOs) play in acting as intermediaries between international donors and local faith communities (LFCs) implementing humanitarian relief projects for Syrian refugees. Humanitarian responses to the mounting Syrian refugee crisis have coincided with greater collaboration between international donors and LFCs. This cooperation often is facilitated by a complex web of non-state intermediaries at the international, national, and local level. This study probes the breadth of roles of these intermediaries, drawing on primary data from case studies of two Christian intermediaries supporting Christian LFCs as they deliver aid primarily to Muslim Syrian refugees in Jordan and Lebanon. The results of the study are connected to the wider literature on LFCs in humanitarian response, revealing how intermediaries address issues of accountability, capacity-building, impartiality, neutrality, and professionalism. The paper concludes by offering suggestions for further research on intermediaries as key actors in the localisation of humanitarian assistance. © 2018 The Author(s). Disasters © Overseas Development Institute, 2018.

  4. 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

  5. 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.

  6. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  8. 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. 

  9. Inner retinal thinning after Brilliant Blue G-assisted internal limiting membrane peeling for vitreoretinal interface disorders.

    Science.gov (United States)

    Ambiya, Vikas; Goud, Abhilash; Khodani, Mitali; Chhablani, Jay

    2017-04-01

    The aim of this study was to evaluate ganglion cell layer and nerve fiber layer thickness after Brilliant Blue G (BBG)-assisted internal limiting membrane (ILM) peeling for vitreomacular disorders. Retrospective analysis of spectral domain optical coherence tomography (SD-OCT) of 42 eyes of 42 patients, who underwent pars plana vitrectomy with BBG-assisted ILM peeling, was performed. Inclusion criteria were idiopathic macular hole, idiopathic vitreomacular traction, and idiopathic epiretinal membrane. Key exclusion criteria were vitreoretinal interface abnormalities secondary to any other diseases, follow-up period of less than 3 months, and any other associated retinal pathology. Average, minimum, and sectoral ganglion cell, and inner plexiform layers (GCIPL) and retinal nerve fiber layer (RNFL) parameters were collected. Changes in these parameters from baseline to 3- and 6-month visits after surgery were analyzed. At 3 months after surgery, we found a statistically significant reduction in the average GCIPL thickness (P = 0.031) and also in the superior sectors (P peeling for vitreomacular interface disorders leads to thinning of the inner retina including GCIPL and RNFL. These structural changes should be correlated with retinal function tests to explore the pros and cons of this surgical step.

  10. 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

  11. Clinical use of computed tomography and surface markers to assist internal fixation within the equine hoof.

    Science.gov (United States)

    Gasiorowski, Janik C; Richardson, Dean W

    2015-02-01

    To describe clinical use of computed tomography (CT) and hoof surface markers to facilitate internal fixation within the confines of the hoof wall. Retrospective case series. Horses (n = 16) that had CT-guided internal fixation of the distal phalanx (DP) or distal sesamoid bone (DSB). Drill bit entry point and direction were planned from CT image series performed on hooves with grids of barium paste dots at proposed entry and projected exit sites. Post-implantation CT images were obtained to check screw position and length as well as fracture reduction. Imaging, reduction, and surgical and general anesthesia times were evaluated. Outcome was recorded. Screw position and length were considered near optimal in all horses, with no consequential malposition of bits or screws. Fracture reduction was evident in all cases. Preoperative planning times (at least 2 CT image acquisitions and grid creation) ranged from 10 to 20 minutes. Surgery time ranged from 45 to 90 minutes (mean, 61 minutes) and general anesthesia time ranged from 115 to 220 minutes (mean, 171 minutes). The combination of CT and surface marker grids allowed accurate positioning of screws in clinical DP and DSB fractures. The technique was simple and rapid. An aiming device is useful for the technique. © Copyright 2014 by The American College of Veterinary Surgeons.

  12. 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...

  13. 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...

  14. 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...

  15. 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

  16. 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

  17. 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...

  18. 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...

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

    Directory of Open Access Journals (Sweden)

    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

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

    Directory of Open Access Journals (Sweden)

    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.

  1. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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

  4. 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.

  5. Balloon-Assisted Occlusion of the Internal Iliac Arteries in Patients with Placenta Accreta/Percreta

    International Nuclear Information System (INIS)

    Bodner, Leonard J.; Nosher, John L.; Gribbin, Christopher; Siegel, Randall L.; Beale, Stephanie; Scorza, William

    2006-01-01

    Background. Placenta accreta/percreta is a leading cause of third trimester hemorrhage and postpartum maternal death. The current treatment for third trimester hemorrhage due to placenta accreta/percreta is cesarean hysterectomy, which may be complicated by large volume blood loss. Purpose. To determine what role, if any, prophylactic temporary balloon occlusion and transcatheter embolization of the anterior division of the internal iliac arteries plays in the management of patients with placenta accreta/percreta. Methods. The records of 28 consecutive patients with a diagnosis of placenta accreta/percreta were retrospectively reviewed. Patients were divided into two groups. Six patients underwent prophylactic temporary balloon occlusion, followed by cesarean section, transcatheter embolization of the anterior division of the internal iliac arteries and cesarean hysterectomy (n = 5) or uterine curettage (n = 1). Twenty-two patients underwent cesarean hysterectomy without endovascular intervention. The following parameters were compared in the two groups: patient age, gravidity, parity, gestational age at delivery, days in the intensive care unit after delivery, total hospital days, volume of transfused blood products, volume of fluid replacement intraoperatively, operating room time, estimated blood loss, and postoperative morbidity and mortality. Results. Patients in the embolization group had more frequent episodes of third trimester bleeding requiring admission and bedrest prior to delivery (16.7 days vs. 2.9 days), resulting in significantly more hospitalization time in the embolization group (23 days vs. 8.8 days) and delivery at an earlier gestational age than in those in the surgical group (32.5 weeks). There was no statistical difference in mean estimated blood loss, volume of replaced blood products, fluid replacement needs, operating room time or postoperative recovery time. Conclusion. Our findings do not support the contention that in patients with

  6. 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...

  7. Persepsi Etis Mahasiswa Akuntansi Mengenai Skandal Etis Auditor dan Corporate Manager

    Directory of Open Access Journals (Sweden)

    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.

  8. 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.

  9. Belajar dari Kasus RS Sumber Waras Ketika Kecakapan Profesional Auditor Offside

    Directory of Open Access Journals (Sweden)

    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.

  10. 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...

  11. 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...

  12. 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...

  13. 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)

  14. 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.

  15. 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.

  16. [Computer-assisted analysis of the results of training in internal medicine].

    Science.gov (United States)

    Vrbová, H; Spunda, M

    1991-06-01

    Analysis of the results of teaching of clinical disciplines has in the long run an impact on the standard and value of medical care. It requires processing of quantitative and qualitative data. The selection of indicators which will be followed up and procedures used for their processing are of fundamental importance. The submitted investigation is an example how to use possibilities to process results of effectiveness analysis in teaching internal medicine by means of computer technique. As an indicator of effectiveness the authors selected the percentage of students who had an opportunity during the given period of their studies to observe a certain pathological condition, and as method of data collection a survey by means of questionnaires was used. The task permits to differentiate the students' experience (whether the student examined the patient himself or whether the patient was only demonstrated) and it makes it possible to differentiate the place of observation (at the university teaching hospital or regional non-teaching hospital attachment). The task permits also to form sub-groups of respondents to combine them as desired and to compare their results. The described computer programme support comprises primary processing of the output of the questionnaire survey. The questionnaires are transformed and stored by groups of respondents in data files of suitable format (programme SDFORM); the processing of results is described as well as their presentation as output listing or on the display in the interactive way (SDRESULT programme). Using the above programmes, the authors processed the results of a survey made among students during and after completion of the studies in a series of 70 recommended pathological conditions. As an example the authors compare results of observations in 20 selected pathological conditions important for the diagnosis and therapy in primary care in the final stage of the medical course in 1981 and 1985.

  17. 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.

  18. International

    International Nuclear Information System (INIS)

    Anon.

    1997-01-01

    This rubric reports on 10 short notes about international economical facts about nuclear power: Electricite de France (EdF) and its assistance and management contracts with Eastern Europe countries (Poland, Hungary, Bulgaria); Transnuclear Inc. company (a 100% Cogema daughter company) acquired the US Vectra Technologies company; the construction of the Khumo nuclear power plant in Northern Korea plays in favour of the reconciliation between Northern and Southern Korea; the delivery of two VVER 1000 Russian reactors to China; the enforcement of the cooperation agreement between Euratom and Argentina; Japan requested for the financing of a Russian fast breeder reactor; Russia has planned to sell a floating barge-type nuclear power plant to Indonesia; the control of the Swedish reactor vessels of Sydkraft AB company committed to Tractebel (Belgium); the renewal of the nuclear cooperation agreement between Swiss and USA; the call for bids from the Turkish TEAS electric power company for the building of the Akkuyu nuclear power plant answered by three candidates: Atomic Energy of Canada Limited (AECL), Westinghouse (US) and the French-German NPI company. (J.S.)

  19. 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.

  20. 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...

  1. Two Cases of Severe Degeneration of the Macula Following Vitrectomy with Indocyanine Green-Assisted Internal Limiting Membrane Peeling for Idiopathic Macular Hole

    OpenAIRE

    Inoue, Junji; Sakuma, Toshiro; Kiyokawa, Masatoshi; Kobayashi, Yasuhiko; Takebayashi, Hiroshi; Mizota, Atsushi; Tanaka, Minoru

    2008-01-01

    We describe three eyes of two cases of severe degeneration of the macula following vitrectomy with indocyanine green-assisted internal limiting membrane peeling for idiopathic macular hole. We need to remember the possibility of these complications and have to select the procedures that are safest to use for macular hole surgery.

  2. "Is This What You're Talking About?": Identity Negotiation in International Teaching Assistants' Instructional Interactions with U.S. College Students

    Science.gov (United States)

    Chiang, Shiao-Yun

    2016-01-01

    The instructional performance of international teaching assistants (ITA) in U.S. universities is generally considered as problematic due to linguistic and cultural differences in existing studies. Drawing on interactional sociolinguistics, conversation analysis, and positioning theory, this study aims to find out how ITAs are juxtaposed between…

  3. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  5. 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...

  6. 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...

  7. 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…

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

    Directory of Open Access Journals (Sweden)

    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

  9. 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…

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

    Directory of Open Access Journals (Sweden)

    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.

  11. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  14. Cessation assistance reported by smokers in 15 countries participating in the International Tobacco Control (ITC) policy evaluation surveys.

    Science.gov (United States)

    Borland, Ron; Li, Lin; Driezen, Pete; Wilson, Nick; Hammond, David; Thompson, Mary E; Fong, Geoffrey T; Mons, Ute; Willemsen, Marc C; McNeill, Ann; Thrasher, James F; Cummings, K Michael

    2012-01-01

    To describe some of the variability across the world in levels of quit smoking attempts and use of various forms of cessation support. Use of the International Tobacco Control Policy Evaluation Project surveys of smokers, using the 2007 survey wave (or later, where necessary). Australia, Canada, China, France, Germany, Ireland, Malaysia, Mexico, the Netherlands, New Zealand, South Korea, Thailand, United Kingdom, Uruguay and United States. Samples of smokers from 15 countries. Self-report on use of cessation aids and on visits to health professionals and provision of cessation advice during the visits. Prevalence of quit attempts in the last year varied from less than 20% to more than 50% across countries. Similarly, smokers varied greatly in reporting visiting health professionals in the last year (<20% to over 70%), and among those who did, provision of advice to quit also varied greatly. There was also marked variability in the levels and types of help reported. Use of medication was generally more common than use of behavioural support, except where medications are not readily available. There is wide variation across countries in rates of attempts to stop smoking and use of assistance with higher overall use of medication than behavioural support. There is also wide variation in the provision of brief advice to stop by health professionals. © 2011 The Authors, Addiction © 2011 Society for the Study of Addiction.

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

    Directory of Open Access Journals (Sweden)

    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

  16. 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

  17. 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...

  18. 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

  19. 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...

  20. 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…

  1. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  3. 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, ...

  4. Single-Family Energy Auditor Job Task Analysis

    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)

    2018-05-02

    The National Renewable Energy Laboratory (NREL) is contracted by the U.S. Department of Energy (DOE) Weatherization Assistance Program (WAP) to develop and maintain the resources under the Guidelines for Home Energy Professionals (GHEP) project. As part of the GHEP strategy to increase the quality of work conducted for single-family, residential energy-efficiency retrofits, the Home Energy Professionals Job Task Analysis are used as the foundation for quality training programs and trainers.

  5. CHALLENGES OF INTERNAL AUDIT IN THE CURRENT CRISIS

    Directory of Open Access Journals (Sweden)

    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

  6. 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

  7. 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.

  8. [Qualitative and quantitative evaluation of an internal medicine assistance line dedicated to the diagnosis and treatment of diseases for general practice].

    Science.gov (United States)

    Castillo, J-M; Agard, C; Artifoni, M; Brisseau, J-M; Connault, J; Durant, C; Espitia, O; Masseau, A; Neel, A; Perrin, F; Pistorius, M-A; Planchon, B; Ponge, T; Hamidou, M; Pottier, P

    2016-05-01

    Clinical reasoning and treatment challenges within the scope of general practice led to the development of an internal medicine assistance line provided by Nantes University Hospital. The primary outcome of this study was to describe callers' profile, their requests and answers provided. A prospective, cross-sectional, observational, descriptive study was undertaken. For each call were identified the calling physician, her/his specialty and work setting, the call's object and adequacy, the answer provided, the time needed to connect with the assistance line, the time devoted by the internal medicine physician to provide an answer to the request, and whether the assistance line prevented a visit to the emergency room. Each calling physician was then called back to obtain demographic and professional characteristics, and data relating to the call and to the assistance line. Sixty-three days were analyzed and 276 calls identified. The 237 identified calling physicians were mainly females (54%, n=93), with a mean age of 46 years, graduated from Nantes University (65%, n=86), practicing ambulatory general medicine (69%, n=164) in Loire-Atlantique department area (82%, n=176) for a mean duration of 15 years. Calls were mostly associated with diagnostic challenges (61%, n=166) concerning clinical issues (57%, n=155). A sole telephone advice was the main type of answer provided (56%, n=147) and a visit to the emergency room was prevented for 17% of calls. The assistance line activity is adequate with its missions and seems to facilitate patients' healthcare delivery advocating for the development of similar structures in other units. Improvements relating to the information, availability and physicians' training should be considered. Copyright © 2015 Société nationale française de médecine interne (SNFMI). Published by Elsevier SAS. All rights reserved.

  9. Assessment of the Institutional Regulatory Framework of Auditor ...

    African Journals Online (AJOL)

    Nneka Umera-Okeke

    and accounting professional bodies in Nigeria by Financial Reporting Council of. Nigeria is .... internal controls, including information system controls with independent attestation; ..... Code 2009 respectively impact negatively on the economy.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  13. 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.

  14. 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.

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  19. 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...

  20. 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...

  1. 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...

  2. La estructura de la contabilidad y la auditoría: un replanteamiento

    Directory of Open Access Journals (Sweden)

    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.

  3. 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...

  4. 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. ...

  5. 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...

  6. 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...

  7. 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...

  8. 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...

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

    Directory of Open Access Journals (Sweden)

    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.

  10. PERAN KOMPETENSI DAN INDEPENDENSI AUDITOR DALAM MENINGKATKAN KUALITAS AUDIT KEUANGAN NEGARA

    Directory of Open Access Journals (Sweden)

    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.

  11. 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 .

  12. Alaska Power Administration combined financial statements, schedules, and supplemental reports, September 30, 1997 and 1996 with independent auditors` report thereon

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1998-04-01

    The Alaska Power Administration (APA) will continue to encourage economic and industrial development in Alaska through implementing the sale of APA assets in a manner consistent with the authorizing legislation while balancing all the stakeholders` interests. Alaska Power Administration will provide their employees opportunities for successful career transitions and conduct an efficient transfer of assets and closeout of APA, while continuing to provide customers reliable, low-cost hydroelectric energy during the transition. The attached report presents the results of the independent certified public accounts` audit of the Alaska Power Administration`s (APA) combined power system statements of assets; Federal investment and liabilities; and the related combined statements of revenues, expenses and accumulated net revenues, and cash flows. The auditors` reports on APA`s internal control structure and compliance with laws and regulations disclosed no reportable conditions or instances of noncompliance. Based on the unqualified opinion of the independent public accounting firm of KPMG Peak Marwick LLP and review of their audit work, the authors believe the financial statements fairly present the financial condition and results of the operations of APA for the period under audit.

  13. 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.

  14. An International Comparison of Tax Assistance for R&D: 2017 Update and Extension to Patent Boxes

    Directory of Open Access Journals (Sweden)

    John Lester

    2018-04-01

    Full Text Available Business investment in research and development (R&D is widely recognized as providing benefits to the broader economy that exceed the benefits to the firms that perform the R&D. As a result of this externality or spillover, most governments provide support for R&D in order to encourage more of it. In 2017, 29 of the 35 members of the Organisation for Economic Co-operation and Development (OECD provided tax incentives for spending on R&D. That’s up slightly since 2014, when we last prepared an international comparison of tax assistance for R&D. On the other hand, average support levels edged down from 2014 to 2017. In addition to these expenditure-based measures, 15 OECD countries provide preferential tax treatment for the income generated by commercializing R&D and other innovative activities. These income-based measures are often described as patent boxes, since they first applied to income realized from patented products and processes. In most cases, the qualifying patents did not have to be based on R&D performed in the country offering the incentive, so patent boxes were criticized for creating an incentive to shift taxable income without encouraging additional R&D. Recently, however, most countries have accepted the OECD recommendation that both the R&D and the income from its commercialization must be located in the same jurisdiction before an income-based incentive can be provided. With this linkage, income-based incentives can be a useful policy tool, particularly for large firms. Income- and expenditure-based incentives are likely to have similar impacts on the amount of R&D undertaken by large firms, but income-based measures have the advantage of providing a greater incentive to commercialize R&D in the implementing jurisdiction. They also blunt the incentive to shift the taxable income generated by commercializing R&D to lower-tax jurisdictions. However, smaller firms, who are more likely to be cashflow constrained, will respond

  15. ¿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.

  16. Why do we want the right to die? A systematic review of the international literature on the views of patients, carers and the public on assisted dying.

    Science.gov (United States)

    Hendry, Maggie; Pasterfield, Diana; Lewis, Ruth; Carter, Ben; Hodgson, Daniel; Wilkinson, Clare

    2013-01-01

    Assisted dying is legal in four European countries and three American states. Elsewhere, particularly in more affluent or mainly Protestant countries, it remains controversial. Dominant headlines feature professional (medical, legal, religious) arguments versus celebrity campaigners; ordinary people are less clearly represented. To synthesise the international evidence of people's views and attitudes towards assisted dying in order to inform current debate about this controversial issue. Systematic review and mixed method synthesis of qualitative and survey data. Eleven electronic databases from inception to October 2011; bibliographies of included studies. Two reviewers independently screened papers and appraised quality. Qualitative results were extracted verbatim; survey results were summarised in a table. Qualitative data were synthesised using framework methods and survey results integrated where they supported, contrasted or added to the themes identified. Sixteen qualitative studies and 94 surveys were included; many participants considered the immediate relevance of assisted dying for them. Themes related to poor quality of life, a good quality of death, potential abuse of assisted dying and the importance of individual stance. People valued autonomy in death as much as in life. Attitudes were diverse, complex and related to definitions of unbearable suffering including physical, psycho-social and existential factors and were consistent regardless of social, economic, legal and health-care contexts. Our review sheds light on ordinary people's perspectives about assisted dying, when they are ill or disabled. Unbearable suffering is a key construct, and common factors are revealed that lead people to ask for help to die. The consistency of international views indicates a mandate for legislative and medical systems worldwide to listen and understand this.

  17. 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...

  18. 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 ...

  19. ForeignAssistance.gov

    Data.gov (United States)

    US Agency for International Development — ForeignAssistance.gov provides a view of U.S. Government foreign assistance funds across agencies and enables users to explore, analyze, and review aid investments...

  20. Influencia del capital humano en la calidad de la auditoría contable

    Directory of Open Access Journals (Sweden)

    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.

  1. 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...

  2. Security Assistance in Nigeria: Shaping the International Environment to Meet U.S. National Security Objectives in the Global Era

    National Research Council Canada - National Science Library

    Prendergast, Kenneth

    2003-01-01

    .... While American interests in Sub-Saharan Africa are significant and growing, there are also important transnational security threats, infectious diseases, organized international criminal activities...

  3. 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.

  4. Equity and adequacy of international donor assistance for global malaria control: an analysis of populations at risk and external funding commitments.

    Science.gov (United States)

    Snow, Robert W; Okiro, Emelda A; Gething, Peter W; Atun, Rifat; Hay, Simon I

    2010-10-23

    Financing for malaria control has increased as part of international commitments to achieve the Millennium Development Goals (MDGs). We aimed to identify the unmet financial needs that would be biologically and economically equitable and would increase the chances of reaching worldwide malaria-control ambitions. Populations at risk of stable Plasmodium falciparum or Plasmodium vivax transmission were calculated for 2007 and 2009 for 93 malaria-endemic countries to measure biological need. National per-person gross domestic product (GDP) was used to define economic need. An analysis of external donor assistance for malaria control was done for the period 2002-09 to compute overall and annualised per-person at-risk-funding commitments. Annualised malaria donor assistance was compared with independent predictions of funding needed to reach international targets of 80% coverage of best practices in case-management and effective disease prevention. Countries were ranked in relation to biological, economic, and unmet needs to examine equity and adequacy of support by 2010. International financing for malaria control has increased by 166% (from $0·73 billion to $1·94 billion) since 2007 and is broadly consistent with biological needs. African countries have become major recipients of external assistance; however, countries where P vivax continues to pose threats to control ambitions are not as well funded. 21 countries have reached adequate assistance to provide a comprehensive suite of interventions by 2009, including 12 countries in Africa. However, this assistance was inadequate for 50 countries representing 61% of the worldwide population at risk of malaria-including ten countries in Africa and five in Asia that coincidentally are some of the poorest countries. Approval of donor funding for malaria control does not correlate with GDP. Funding for malaria control worldwide is 60% lower than the US$4·9 billion needed for comprehensive control in 2010; this includes

  5. Business continuity, a constant issue for managers and auditors

    Directory of Open Access Journals (Sweden)

    Viorica BRAGA

    2010-06-01

    Full Text Available The crisis of credits and its effects upon all companies, make the assumption of activity continuity be not anymore a pre-established conclusion.  The major cash issues, affecting the banks, insurance companies, retailers, car manufacturers and all companies regardless of their activity, prove that keeping the business continuity, i.e. having enough funds for compliance with an obligation to be able to reach maturity at least twelve months after the balance sheet date is now a real problem for many companies.            Likewise, we are paying attention to the topic and to the increasing number of insolvencies at the national, European and international levels.

  6. NEW REQUIREMENTS FOR STATUTORY AUDITORS IN EUROPEAN UNION

    Directory of Open Access Journals (Sweden)

    Daniel Botez

    2014-12-01

    Full Text Available Statutory audit missions are completed through the drawing up of audit reports. The elements of an audit report are standardized by International Standard on Audit ISA 700 “Forming an opinion and reporting on financial statements”. In April 2014, Directive 2006/43/EC on statutory audits of annual accounts and consolidated financial statements has been amended by Directive 2014/56/EU of the European Parliament and of the Council of April 2014. All in the month of April 2014, the European Parliament and the Council adopted Regulation No 136/66/EEC. 537/2014 Regarding specific requirements relating to statutory audits of public interest entities. These documents provide for expanded content for the report of the Audit Board and some additional requirements. In this way the Directive 2014/56/EC lays down mandatory items in the report of the Audit Board additional to those laid down by international reference. Regulation lays down the duty of auditor’s entities of public interest to include in the report of the Audit Board items additional to those laid down by the Directive. Furthermore, lays down an obligation for them to send, in addition to the report of the Audit Board, Other reports content well specified: a supplementary report addressed to the audit committee of the entity audited; a report to the supervisory authority of the entity of public interest; a report of transparency, which will be published on their web site; and, A report by the authority to the monitoring by reporting list of entities of public interest audited and of revenue. Such reports together with some comments, is the subject of article.

  7. ¿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

  8. International Economic Association on organization of co-operative production and development of equipment and providing technical assistance in construction of nuclear power plants - ''INTERATOMENERGO''

    International Nuclear Information System (INIS)

    Mal'tsev, N.D.

    1979-01-01

    History is stated of foundation of the International Economic Association ''Interatomenergo''. Structure is given of the Association and the list of main problems to be solved by it. Project is given of the programm of co-operation in the field of scientific and technical works as well as of design and projecting works in creation of new types of equipment for nuclear power plants, in particular, creation of serial power units with improved WWER-1000 reactor. Directions are stated of activity of the Association in the field of providing assistance in construction and exploitation of nuclear power plants as well as in training of operational personnel [ru

  9. 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

    ...: due professional care, planning, supervision, independence, quality control, internal controls, substantive testing, general and specific compliance testing, and the Schedule of Federal Assistance...

  10. 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...

  11. British auditors in Poland in the interwar period

    Directory of Open Access Journals (Sweden)

    Jerzy Cieślik

    2015-12-01

    Full Text Available This article presents the results of historical research on the operation of British accounting firm Whin-ney, Murray & Co in Poland before World War II. Based on our findings this was the only foreign ac-counting firm active in Poland at that time. Following their clients, British accounting firms expanded their operations abroad at the turn of the 19th century. During the 1920s and 1930s the number of audit assignments on the European continent increased rapidly, which necessitated the establishment of branches (offices in major European cities and industrial districts. Whinney, Murray & Co set up an office in Warsaw in 1932 taking into account its convenient location as a base for undertaking audit assignments throughout the Eastern European region. The Warsaw office concentrated initially on inter-national clients active in Poland but was also engaged in audits of Polish power plants and participated as financial advisor in the electrification program of Polish railways with involvement of British investors. Whinney, Murray & Co contributed to the development of Polish-British economic cooperation before World War II. Its representative was one of the founders of the Polish-British Chamber of Commerce established in Warsaw in 1933.

  12. 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...

  13. 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…

  14. 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...

  15. 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...

  16. The report of the Court of Auditors demonstrates the profitability of the nuclear industry

    International Nuclear Information System (INIS)

    2012-01-01

    Commenting the content of a report published in January 2012 by the French Court of Auditors, this document addresses the competitiveness of nuclear energy for electricity generation. It outlines the fact that the nuclear industry is a resource and not a cost, and that it should allow EDF to invest massively. The allocation of exploitation income surpluses is not really discussed by the Court and the costs allocated to waste management and dismantling should be estimated with respect to EdF's turnover. In addition, the Court supports the increase of reactors service life. Finally, the document proposes some complements to the Court's work

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

    Directory of Open Access Journals (Sweden)

    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

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

    OpenAIRE

    Sugiyarti Fatma Laela; Dewi Lestari Meikhati

    2014-01-01

    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 ...

  19. 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.

  20. 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

  1. 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...

  2. 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

  3. Quantification of captopril in urine through surface-assisted laser desorption/ionization mass spectrometry using 4-mercaptobenzoic acid-capped gold nanoparticles as an internal standard.

    Science.gov (United States)

    Chen, Wen-Tsen; Chiang, Cheng-Kang; Lin, Yang-Wei; Chang, Huan-Tsung

    2010-05-01

    We have developed a new internal standard method for the determination of the concentration of captopril (CAP) through surface-assisted laser desorption/ionization mass spectrometry (SALDI-MS) using gold nanoparticles (Au NPs). This approach provided linearity for CAP over the concentration range 2.5-25 microM (R(2) = 0.987), with a limit of detection (signal-to-noise ratio = 3) of 1.0 microM. The spot-to-spot variations in the concentration of CAP through SALDI-MS analyses performed in the absence and presence of the internal standard were 26% and 9%, respectively (15 measurements). This approach provides simplicity, accuracy, precision, and great reproducibility to the determination of the levels of CAP in human urine samples. Copyright 2010 American Society for Mass Spectrometry. Published by Elsevier Inc. All rights reserved.

  4. Evaluating Security Assistance Programs: Performance Evaluation and the Expanded International Military Education and Training (E-IMET) Program

    National Research Council Canada - National Science Library

    Calhoun, Todd

    1998-01-01

    In 1991 the International Military Education and Training (IMET) program was expanded to include training programs focusing on civilian control over the military, respect for human rights, and responsible defense resource management...

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

    Directory of Open Access Journals (Sweden)

    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.

  6. 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 ...

  7. 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...

  8. 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,...

  9. 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.

  10. 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...

  11. 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...

  12. 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...

  13. Arthroscopically Assisted Reconstruction of Acute Acromioclavicular Joint Dislocations: Anatomic AC Ligament Reconstruction With Protective Internal Bracing—The “AC-RecoBridge” Technique

    Science.gov (United States)

    Izadpanah, Kaywan; Jaeger, Martin; Ogon, Peter; Südkamp, Norbert P.; Maier, Dirk

    2015-01-01

    An arthroscopically assisted technique for the treatment of acute acromioclavicular joint dislocations is presented. This pathology-based procedure aims to achieve anatomic healing of both the acromioclavicular ligament complex (ACLC) and the coracoclavicular ligaments. First, the acromioclavicular joint is reduced anatomically under macroscopic and radiologic control and temporarily transfixed with a K-wire. A single-channel technique using 2 suture tapes provides secure coracoclavicular stabilization. The key step of the procedure consists of the anatomic repair of the ACLC (“AC-Reco”). Basically, we have observed 4 patterns of injury: clavicular-sided, acromial-sided, oblique, and midportion tears. Direct and/or transosseous ACLC repair is performed accordingly. Then, an X-configured acromioclavicular suture tape cerclage (“AC-Bridge”) is applied under arthroscopic assistance to limit horizontal clavicular translation to a physiological extent. The AC-Bridge follows the principle of internal bracing and protects healing of the ACLC repair. The AC-Bridge is tightened on top of the repair, creating an additional suture-bridge effect and promoting anatomic ACLC healing. We refer to this combined technique of anatomic ACLC repair and protective internal bracing as the “AC-RecoBridge.” A detailed stepwise description of the surgical technique, including indications, technical pearls and pitfalls, and potential complications, is given. PMID:26052493

  14. Non-imaging assisted insertion of un-cuffed, non-tunneled internal jugular venous catheters for hemodialysis: Safety and utility in modern day world

    Directory of Open Access Journals (Sweden)

    Manish Rathi

    2016-08-01

    Full Text Available Background: Absolute necessity in acute kidney injury (AKI and ignorance in chronic kidney disease (CKD make the use of un-cuffed, non-tunneled catheters an indispensable vascular access for hemodialysis. Although these catheters should be inserted under radiological guidance, it may not be feasible in certain circumstances. The aim of the present study was to evaluate safety and outcome of non-imaging assisted insertion of these catheters in internal jugular vein (IJV for hemodialysis. Methods: We analyzed 233 attempts of non-imaging assisted un-cuffed, non-tunneled IJV catheterization at our center. The immediate insertion complications, duration of use, rate and type of infection and other complications were assessed. Results: Out of the 233 attempts, 223 (213-right, 10-left were successful. The most common indication was AKI (n = 127, 54.5%, followed by CKD (n = 99, 42.5%. Successful catheterization at first attempt was achieved in 78.9%. Insertion complications were noted in 12.8% and included arterial puncture (5.2%, hematoma (3.0% and malposition (2.1%. Amongst 219 catheters followed for 4825 days, the mean duration of use was 22 days. Catheter related infections occurred in 42 patients with an incidence of 8.7 per 1000 catheter days. Bacteraemia was present in 10/36 cases (27.7%, positive catheter tip cultures in 71.4% cases and staphylococcal species were the most common organism. Cumulative hazard analysis by Cox regression revealed a linear increase in the risk for infection with each week. Conclusion: Non-imaging assisted insertion of uncuffed, non-tunneled catheters is associated with slightly higher rate of insertion complication but comparable outcome in terms of infection rate or days of use. Keywords: Hemodialysis, Internal jugular vein catheterization, Catheter related infection

  15. A Comparison of Male and Female Assistant Superintendents and Their Descriptions of Internal Barriers, External Barriers, Motivators, Stressors, and Discriminatory Acts They Anticipate Encountering on the Route to the Superintendency

    Science.gov (United States)

    Hunter, Tanesha N.

    2013-01-01

    The purpose of this research study was to compare male and female assistant superintendents and their descriptions of Internal Barriers, External Barriers, Internal Motivators, External Motivators, Stressors, and Discriminatory Acts they anticipated encountering on the route to the superintendency in Suffolk and Nassau Counties on Long Island, New…

  16. 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

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

    Directory of Open Access Journals (Sweden)

    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.

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

    Directory of Open Access Journals (Sweden)

    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.

  19. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  1. Can an International Field Experience Assist Health and Physical Education Pre-Service Teachers to Develop Cultural Competency?

    Science.gov (United States)

    Winslade, Matthew

    2016-01-01

    An emerging focus of teacher education courses within countries such as Australia centres on the development of cultural competency. An international practicum experience or student mobility programme embedded within pre-service teacher education programmes is one way to provide such an opportunity. In subject areas such as Health and Physical…

  2. Standard Setting for Next Generation TOEFL Academic Speaking Test (TAST): Reflections on the ETS Panel of International Teaching Assistant Developers

    Science.gov (United States)

    Papajohn, Dean

    2006-01-01

    While many institutions have utilized TOEFL scores for international admissions for many years, a speaking section has never before been a required part of TOEFL until the development of the iBT/Next Generation TOEFL. So institutions will need to determine how to set standards for the speaking section of TOEFL, also known as TOEFL Academic…

  3. 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…

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

    Directory of Open Access Journals (Sweden)

    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.

  5. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  7. BRIEF INCURSION IN THE EVOLUTION OF INTERN AUDIT

    Directory of Open Access Journals (Sweden)

    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 .

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

    Directory of Open Access Journals (Sweden)

    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.

  9. Report on the US Program of Technical Assistance to Safeguards of the International Atomic Energy Agency (POTAS)

    International Nuclear Information System (INIS)

    1981-01-01

    This document summarizes the work done under the US Program of Technical Assistance to IAEA Safeguards (POTAS), providing the US Government, IAEA, and others with a short review of the progress made in the program since its inception. Becaue of the size and complexity of the program, only major accomplishments are presented. These are grouped under the following categories: (1) equipment and standard which cover assay of irradiated and unirradiated nuclear materials, automatic data processing, and physical standards; (2) experts who are involved in technology transfer, training, system design, and safeguard information processing and analysis; (3) system studies which cover diversion hazard analysis, safeguards approaches and application, and inspection effort planning and forecasting; (4) techniques, procedures, and equipment evaluation; (5) training of IAEA inspectors and safeguards specialists from member states. The major achievement has been the provisions of safeguards equipment designed to be reliable, and tamper resistant, some of which have already been in use in the field by inspector or by IAEA staff members in Vienna. These are listed in a table

  10. Marker-assisted selection in crop and livestock improvement: how to strengthen national research capacity and international partnerships

    International Nuclear Information System (INIS)

    Lopes, M.A.

    2007-01-01

    It is generally recognized that marker-assisted selection (MAS) is a tool that breeders can use to accelerate the speed and precision of crop and livestock breeding in developing countries. However, its practical application has been more difficult than previously expected. Although advances in molecular marker technology have uncovered many possibilities for transferring genes into desired crops and livestock through MAS, more methodological development and better planning and implementation strategies will be needed for its successful and expeditious application to breeding programmes. Also, this technology should not be regarded as an end in itself, but as an interacting part of complex strategies and decision-making processes. An appropriate mix of technologies and capabilities together with effective approaches to networking must be viewed as key ingredients for its correct development and application to breeding programmes. This chapter describes some strategies to guide decisions about structures, methods and capacities that may contribute to enhancing the access and successful use of MAS in developing countries. (author)

  11. Preliminary design of the internal geometry in a minimally invasive left ventricular assist device under pulsatile-flow conditions.

    Science.gov (United States)

    Smith, P Alex; Wang, Yaxin; Metcalfe, Ralph W; Sampaio, Luiz C; Timms, Daniel L; Cohn, William E; Frazier, O H

    2018-03-01

    A minimally invasive, partial-assist, intra-atrial blood pump has been proposed, which would unload the left ventricle with a flow path from the left atrium to the arterial system. Flow modulation is a common strategy for ensuring washout in the pump, but it can increase power consumption because it is typically achieved through motor-speed variation. However, if a pump's performance curve had the proper gradient, flow modulation could be realized passively. To achieve this goal, we propose a pump performance operating curve as an alternative to the more standard operating point. Mean-line theory was employed to generate an initial set of geometries that were then tested on a hydraulic test rig at ~20,000 r/min. Experimental results show that the intra-atrial blood pump performed below the operating region; however, it was determined that smaller hub diameter and longer chord length bring the performance of the intra-atrial blood pump device closer to the operating curve. We found that it is possible to shape the pump performance curve for specifically targeted gradients over the operating region through geometric variations inside the pump.

  12. The Enhancement of Regional Disaster Management Agencies (BPBD of Sumbawa Regency’s Capability in Flash Flood Management Through Aid Assistance of Japan International Cooperation Agency (JICA

    Directory of Open Access Journals (Sweden)

    Nudia Vebina Ayumahani

    2018-03-01

    Full Text Available The need for enhancing capability has a very important significance in effective disaster management activities. Regional Disaster Management Agencies (BPBD of Sumbawa Regency established cooperation with the Japan International Cooperation Agency (JICA in enhancing the capability of flash flood management. The purpose of this research was to review and evaluate the JICA’s aid assistance programs toward BPBD of Sumbawa Regency, hereafter analyze the impact of the programs. Evaluation and analysis of this research were measured by three indicators of capability which is resources, leadership and policy implementation. This research used a qualitative descriptive method and proceed through the source and method triangulation. The researcher used purposive sampling technique in choosing seven informants from BPBD of Sumbawa Regency’s staff. The results showed that JICA’s aid assistance programs towards BPBD of Sumbawa Regency had been achieved by the targets and goals that have been determined. This program has impacted on enhancing the capability of resources that leads to the ability in Mapping, Technical Guidelines (JUKNIS and Disaster Management Plan (RPB. Increasing the capability of Human Resources (HR gives the effect of increasing capability in other fields such as financial resource capability, technical resource capability, leadership capability and policy implementation capability. The main factors in the success of the capability enhancement are the discipline factor of BPBD staff, high willingness to improve capability by BPBD staff, capability- enhancing programs, and clear direction from JICA.

  13. Computer Assisted Audit Techniques

    Directory of Open Access Journals (Sweden)

    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.

  14. 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...

  15. 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...

  16. 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...

  17. 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...

  18. 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...

  19. Social assistance and disability in Brazil: the reflection of the international debate of the rights of people with disability

    Directory of Open Access Journals (Sweden)

    Wederson Rufino dos Santos

    2010-07-01

    Full Text Available This paper reviews the debate on the social model of disability has influenced conceptions of the International Classification of Functioning, Disability and Health adopted by the World Health Organization in 2001 and adopted in Brazil in 2007, through the law of the Continuous Cash Benefit. The BPC is a major social policy of income transfer to poor disabled people, affecting over one million and half disabled people in the country. Since 2009, the evaluation of persons with disabilities for the BPC will make by medical and social skills targeted by ICF. Will be demonstrated that, although the adoption of the ICF maybe to represent regard to how to understand disability as social inequality, the adoption of the ICF by the law of the BPC will face challenges in ensuring the right to dignity of disabled people.

  20. The History and Evolution of the IAEA Technical Assistance Programme on Decommissioning and the International Decommissioning Network as its Highest Point

    International Nuclear Information System (INIS)

    Laraia, M.

    2009-01-01

    Around the world, but particularly in developing Member States, there are disused nuclear facilities or those approaching the end of their useful lives, for which appropriate decommissioning steps have not been taken, primarily due to limited technical and financial resources or competing priorities. In line with its mission to encourage safe and peaceful applications of nuclear energy, the International Atomic Energy Agency (IAEA) systematically covers the technical, regulatory, radiation protection, planning, management, and economic aspects related to the decommissioning of nuclear installations. The IAEA's overall objective of the decommissioning programme is to assist its Member States in developing the required expertise, equipment, and programmes so that they can decommission their nuclear facilities in a safe, timely, and cost-effective manner. Technical Cooperation (TC) with Member States having limited resources is commonly provided in the form of workshops, expert missions, equipment design and procurement, training courses, fellowships and scientific visits. Key examples are provided in this paper to illustrate the start, evolution and current status of TC activities and typical mechanisms by which such activities are implemented. Many of world's nuclear facilities are small and widely distributed geographically, e.g. ∼300 aging or shut-down research reactors. Requests for assistance to address this issue from Member States exceed the capability of IAEA (and others) to deliver. However, integrating individual initiative into a designed-for-purpose network may compensate for these limitations. A new IAEA initiative amongst organizations from both potential 'donor' and 'recipient' Member States has taken the form of an 'International Decommissioning Network (IDN)'. The objectives of the IDN are to improve the flow of knowledge and experience amongst those engaged in decommissioning, and specifically to enhance the 'user-oriented' focus for all IAEA