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Sample records for internal auditors meet

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

    Directory of Open Access Journals (Sweden)

    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. 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...

  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. 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...

  5. 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.

  6. 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.

  7. 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.

  8. 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

  9. 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...

  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. 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.

  12. 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.

  13. 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.

  14. 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.

  15. 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

  16. 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. ...

  17. 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 ...

  18. 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...

  19. 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.

  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. 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

  2. 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.

  3. 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

  4. 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.

  5. 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.

  6. 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...

  7. 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...

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

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    Nurul Hasanah Uswati Dewi

    2015-08-01

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

  10. 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

  11. Corporate Governance & Auditor Choice in Malaysia

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    Wan Nasrudin Wan Asma

    2017-01-01

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

  12. 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...

  13. 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...

  14. 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.

  15. 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...

  16. 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...

  17. 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.

  18. 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

  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. “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.

  1. 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.

  2. 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...

  3. 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...

  4. 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.

  5. 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.

  6. 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.

  7. 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...

  8. 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.

  9. 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.

  10. 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.

  11. 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...

  12. 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....

  13. 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...

  14. 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.

  15. 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...

  16. 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.

  17. 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...

  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. 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.

  20. 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.

  1. 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

  2. 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.

  3. 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.

  4. 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...

  5. 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)

  6. 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...

  7. 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...

  8. 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...

  9. 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...

  10. 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

  11. 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 .

  12. 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.

  13. 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...

  14. 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.

  15. 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.

  16. 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...

  17. 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.

  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. 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

  20. 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...

  1. 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

  2. 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...

  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. 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....

  5. 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.

  6. 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...

  7. 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...

  8. 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.

  9. 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

  10. 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

  11. 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.

  12. 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....

  13. 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.

  14. 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.

  15. 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...

  16. 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.

  17. 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...

  18. 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...

  19. 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...

  20. 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.

  1. 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...

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

    DEFF Research Database (Denmark)

    Warming-Rasmussen, Bent; Windsor, Carolyn

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

  3. 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...

  4. 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.

  5. 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.

  6. 76 FR 64071 - Annual Meeting

    Science.gov (United States)

    2011-10-17

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time and Date: 10 a.m.-12..., PA 17101. Status: The meeting will be open to the public. Matters to be Considered: Portions Open to the Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  7. 75 FR 65297 - Annual Meeting

    Science.gov (United States)

    2010-10-22

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time And Date: 10 a.m.-12..., PA 17101. Status: The meeting will be open to the public. Matters To Be Considered Portions Open to the Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  8. 78 FR 64472 - Annual Meeting

    Science.gov (United States)

    2013-10-29

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time and Date: 10 a.m.-12... 17101. Status: The meeting will be open to the public. Matters To Be Considered: Portions Open To The Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  9. 77 FR 61737 - Annual Meeting

    Science.gov (United States)

    2012-10-11

    ... APPALACHIAN STATES LOW-LEVEL RADIOACTIVE WASTE COMMISSION Annual Meeting Time and Date: 10 a.m.-12... 17101. Status: The meeting will be open to the public. Matters To Be Considered Portions Open to the Public: The primary purpose of this meeting is to (1) Review the independent auditors' report of...

  10. 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.

  11. 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.

  12. 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...

  13. 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...

  14. 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.

  15. 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...

  16. 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...

  17. The relationship between the audit committee

    Directory of Open Access Journals (Sweden)

    Emilia VASILE

    2016-05-01

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

  18. 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

  19. 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.

  20. 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 ...

  1. 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...

  2. 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...

  3. 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.

  4. 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...

  5. 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

  6. 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.

  7. 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...

  8. 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.

  9. 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.

  10. 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".

  11. 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...

  12. ¿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.

  13. ¿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

  14. 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.

  15. 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.

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

    Directory of Open Access Journals (Sweden)

    María Eugenia Mayer

    2009-12-01

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

  17. 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.

  18. 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.

  19. 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...

  20. 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 ...

  1. 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.

  2. 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

  3. 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 ...

  4. 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...

  5. 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...

  6. 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.

  7. 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)

  8. 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.

  9. 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.

  10. 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.

  11. 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.

  12. 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

  13. 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

  14. 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.

  15. 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...

  16. 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...

  17. 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.

  18. 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.

  19. 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

  20. 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...

  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. 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.

  3. 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...

  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. 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

  6. 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 ...

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

    Science.gov (United States)

    Gavin, T A

    1984-09-01

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

  8. 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...

  9. 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...

  10. 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.

  11. 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...

  12. 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.

  13. 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

  14. 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.

  15. 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.

  16. 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...

  17. 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.

  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. 75 FR 1057 - Farm Credit Administration Board; Regular Meeting

    Science.gov (United States)

    2010-01-08

    ... considered at the meeting are: Open Session A. Approval of Minutes December 10, 2009 B. New Business Auditors..., Virginia, on January 14, 2010, from 9 a.m. until such time as the Board concludes its business. FOR FURTHER...-5090. SUPPLEMENTARY INFORMATION: Parts of this meeting of the Board will be open to the public (limited...

  20. 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

  1. Nineteenth International Microgravity Measurements Group Meeting

    Science.gov (United States)

    DeLombard, Richard (Compiler)

    2000-01-01

    The Microgravity Measurements Group meetings provide a forum for an exchange of information and ideas about various aspects of microgravity acceleration research in international microgravity research programs. These meetings are sponsored by the PI Microgravity Services (PIMS) project at the NASA Glenn Research Center. The 19th MGMG meeting was held 11-13 July 2000 at the Sheraton Airport Hotel in Cleveland, Ohio. The 44 attendees represented NASA, other space agencies, universities, and commercial companies; 8 of the attendees were international representatives from Japan, Italy, Canada, Russia, and Germany. Twenty-seven presentations were made on a variety of microgravity environment topics including the International Space Station (ISS), acceleration measurement and analysis results, science effects from microgravity accelerations, vibration isolation, free flyer satellites, ground testing, vehicle characterization, and microgravity outreach and education. The meeting participants also toured three microgravity-related facilities at the NASA Glenn Research Center. Contained within the minutes is the conference agenda, which indicates each speaker, the title of their presentation, and the actual time of their presentation. The minutes also include the charts for each presentation, which indicate the authors' name(s) and affiliation. In some cases, a separate written report was submitted and has been Included here

  2. 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...

  3. 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...

  4. 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...

  5. 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…

  6. Third ITER International Industry Liaison Meeting

    International Nuclear Information System (INIS)

    Dautovich, D.

    2000-01-01

    Following previous meetings held in 1996 in San Diego and in 1997 in Tokyo, the Third ITER International Industry Liaison Meeting (IILM) meeting was held under the European Chairmanship in Toronto, Canada, November 7-9, 2000. The intention of such meetings is to provide a forum for industrialists of the ITER EDA parties and other interested countries to develop common understandings on important issues of the timing and nature of Industry involvement in the ITER project. This article describes the main views from Industry on the preconstruction and construction phases and the cost and benefit schemes, while summarizing the progress made by the ITER project since the Tokyo meeting

  7. 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.

  8. 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)

  9. 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…

  10. 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...

  11. 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.

  12. 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...

  13. 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

  14. FINANCIAL AUDIT IN ROMANIA ACCORDING TO THE INTERNATIONAL AND EUROPEAN REQUIREMENTS

    Directory of Open Access Journals (Sweden)

    ILIE RĂSCOLEAN

    2016-10-01

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

  15. 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

  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. [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.

  18. Nuclear materials control and accountability internal audit program

    International Nuclear Information System (INIS)

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

    1991-01-01

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

  19. 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 ...

  20. 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...

  1. 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...

  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. 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...

  4. 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. 

  5. 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

  6. 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...

  7. 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’

  8. 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...

  9. 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...

  10. 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...

  11. 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...

  12. 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

  13. 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...

  14. 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.

  15. 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 ...

  16. 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

  17. 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)

  18. 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.…

  19. 4th IEA International CCS Regulatory Network Meeting

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2012-07-01

    On 9 and 10 May 2012, the IEA International CCS Regulatory Network (Network), launched in Paris in May 2008 to provide a neutral forum for CCS regulators, policy makers and stakeholders to share updates and views on CCS regulatory developments, held its fourth meeting at the International Energy Agency (IEA) offices in Paris, France. The aim of the meeting was to: provide an update on government efforts to develop and implement carbon capture and storage (CCS) legal and regulatory frameworks; and consider ways in which governments are dealing with some of the more difficult or complex aspects of CCS regulation. This report summarises the proceedings of the meeting.

  20. 76 FR 69714 - International Energy Agency Meetings

    Science.gov (United States)

    2011-11-09

    ...: Notice of Meetings. SUMMARY: The Industry Advisory Board (IAB) to the International Energy Agency (IEA... Industry Advisory Board (IAB) to the International Energy Agency (IEA) will be held at the headquarters of... of Switzerland --Questionnaire Response of The Netherlands 5. Emergency Response Exercises...

  1. 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)

  2. 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.

  3. 77 FR 41203 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2012-07-12

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-057] NASA International Space Station Advisory Committee; Meeting AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of..., the National Aeronautics and Space Administration announces an open meeting of the NASA International...

  4. 78 FR 77502 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2013-12-23

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (13-154)] NASA International Space Station Advisory Committee; Meeting AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of..., the National Aeronautics and Space Administration announces a meeting of the NASA International Space...

  5. 77 FR 2765 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2012-01-19

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (12-003)] NASA International Space Station Advisory Committee; Meeting AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of..., the National Aeronautics and Space Administration announces an open meeting of the NASA International...

  6. 77 FR 66082 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2012-11-01

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 12-090] NASA International Space Station Advisory Committee; Meeting AGENCY: National Aeronautics and Space Administration (NASA). ACTION: Notice of..., the National Aeronautics and Space Administration announces an open meeting of the NASA International...

  7. 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

  8. 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)

  9. 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

  10. 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.

  11. 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...

  12. 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…

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

    Directory of Open Access Journals (Sweden)

    Madawaki Abdulkadir

    2017-01-01

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

  14. 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.

  15. 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...

  16. 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.

  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. 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

  19. 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.

  20. 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

  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. 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.

  3. 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...

  4. 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...

  5. Corporate Planner | IDRC - International Development Research ...

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

    The board consists of twenty-one members who meet at least three times a year in ... The work impacts on the operations of the Board of Governors and its ... (i.e. Privy council Office, Office of the Auditor General, Office of the Ethics councillor, ...

  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. 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. International Working Group on Fast Reactors Second Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    1969-01-01

    The Agenda of the Meeting was as follows: Opening of the meeting. 2. Appraisal of the IWGFB's activity for the period from the first annual meeting of the Group. 3. Comments on national programmes on fast breeder reactors. 4. Presentation of general findings and conclusions of national and regional meetings on fast reactor problems held in represented countries and international organisations last year. 5. Comments on the programmes of international meetings on fast reactors to be held in 1969. 6. Consideration of a schedule for meetings on fast reactors in 1970. 7. Suggestions for the topics and location of specialists' meetings in 1969-1970. 8. Suggestions for reviews and studies in the field of fast reactors. 9. The time and place of the third annual meeting of the IWGFR. 10. Closing of the meeting

  9. 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

  10. Internet and Audiology: A Review of the First International Meeting.

    Science.gov (United States)

    Andersson, Gerhard; Lunner, Thomas; Laplante-Lévesque, Ariane; Preminger, Jill E

    2015-09-01

    The purpose of this research forum article is to describe the impetus for holding the First International Meeting on Internet and Audiology (October 2014) and to introduce the special research forum that arose from the meeting. The rationale for the First International Meeting on Internet and Audiology is described. This is followed by a short description of the research sections and articles appearing in the special issue. Six articles consider the process of health care delivery over the Internet; this includes health care specific to hearing, tinnitus, and balance. Four articles discuss the development of effective Internet-based treatment programs. Six articles describe and evaluate Internet-based interventions specific to adult hearing aid users. The fledgling field of Internet and audiology is remarkably broad. The Second International Meeting on Internet and Audiology ocurred in September 2015.

  11. English as a lingua franca used at international meetings

    Directory of Open Access Journals (Sweden)

    Barančicová Jana

    2015-09-01

    Full Text Available The paper deals with the use of English as a lingua franca. It concentrates on the environment of international meetings where English is used as a lingua franca. The aim of the research conducted through a survey of members of a NATO working group is to find out how native and non-native speakers feel about English used as a lingua franca during international meetings and how these two groups of speakers see each other in multinational interaction from the point of view of linguistics. The sections dealing with non-native speakers concentrate on the level of knowledge of English and on how native speakers cope with the English used during the meetings. The sections dealing with the views of English native speakers should establish the approach they take towards mistakes made by non-native speakers, whether native speakers should adjust the way they speak at international meetings and how they generally view the fact that their mother tongue is used all around the world.

  12. 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...

  13. 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...

  14. Internet and Audiology: A Review of the Second International Meeting.

    Science.gov (United States)

    Laplante-Lévesque, Ariane; Lunner, Thomas; Andersson, Gerhard; Preminger, Jill E

    2016-10-01

    This article describes the Second International Meeting on Internet and Audiology, which took place at the Eriksholm Research Centre, Oticon A/S, Denmark September 24 to 25, 2015, and introduces the research forum arising from the meeting. The potential gains of the Internet within audiology are framed within the central role of quality connections among people, ideas, and objects. First, the meeting is summarized. Second, the 11 articles arising from the meeting and collected in this research forum are grouped into 2 themes: design and evaluation. Last, the benefits of interoperability and standardization are discussed. We look forward to the day when the Internet is an integral part of audiology, and we invite readers to attend future editions of the International Meeting on Internet and Audiology.

  15. 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

  16. 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

  17. International Working Group on Fast Reactors Sixth Annual Meeting. Summary Report

    International Nuclear Information System (INIS)

    1973-01-01

    The Agenda of the Meeting was as follows: 1. Review of IWGFR Activities - 1a. Approval of the minutes of the Fifth IWGFR Meeting. 1b. Report by Scientific Secretary regarding the activities of the Group. 2. Comments on National Programmes on Fast Breeder Reactors. 3. International Coordination of the Schedule for Major Fast Reactor Meetings and other major international meetings having a predominant fast reactor interest. 4. Consideration of Conferences on Fast Reactors. 4a. IAEA Symposium on Fuel and Fuel Elements for Fast Reactors, Brussels, Belgium 2-6 July 1973. 4b. International Symposium on Physics of Fast Reactors, Tokyo, Japan, 16 to 23 October 1973. 4c. International Conference on Fast Reactor Power Stations, London, UK, 11 to 14 March 1974 . 4d. Suggestions of the IWGFR members on other conferences. 5. Consideration of a Schedule for Specialists' Meetings in 1973-74. 6. Other Business - 6a. First-aid in Sodium Burns. 6b. Principles of Good Practice for Safe Operation of Sodium Circuits. 6c. Bibliography on Fast Reactors. 7. The Date and Place of the Seventh Annual Meeting of the IWGFR

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

    Directory of Open Access Journals (Sweden)

    Iana Izadora Souza Lapa de Melo Paulo

    2013-01-01

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

  19. 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...

  20. 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...

  1. International Meeting on Simulation in Healthcare 2007

    National Research Council Canada - National Science Library

    Gordon, James; Anderson, Beverlee

    2007-01-01

    1200 individuals attended the 2007 International Meeting on Simulation in Healthcare and had access to panels, keynotes and workshop sessions to further their knowledge of use of simulation in health...

  2. 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.

  3. 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

  4. 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.

  5. 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

  6. 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 ...

  7. 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

  8. Abstracts and papers of the 1996 International RERTR Meeting

    International Nuclear Information System (INIS)

    1996-10-01

    The 1996 International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) was sponsored by the Korea Atomic Energy Research Institute and the International Atomic Energy Agency and was held in Seoul, Korea, on 6-10 October 1996. The abstracts and available papers that were presented at this meeting are provided. The most important subject dealt with was progress of the Reduced Enrichment Research and Test Reactor (RERTR) Program. The major events, findings, and activities of 1996 are reviewed with the results which the RERTR Program has achieved by the end of 1995 in collaboration of the ANL and its many international partners

  9. Abstracts and papers of the 1996 International RERTR Meeting

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1996-10-01

    The 1996 International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) was sponsored by the Korea Atomic Energy Research Institute and the International Atomic Energy Agency and was held in Seoul, Korea, on 6-10 October 1996. The abstracts and available papers that were presented at this meeting are provided. The most important subject dealt with was progress of the Reduced Enrichment Research and Test Reactor (RERTR) Program. The major events, findings, and activities of 1996 are reviewed with the results which the RERTR Program has achieved by the end of 1995 in collaboration of the ANL and its many international partners.

  10. 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.

  11. 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.

  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. 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

  14. ICFA: Protvino meeting looks at trends in international collaboration

    Energy Technology Data Exchange (ETDEWEB)

    Anon.

    1991-01-15

    International collaboration is the lifeblood of Big Science, and in high energy physics the triennial 'Future Perspectives' meeting organized by the International Committee for Future Accelerators (ICFA) provides a valuable opportunity to reappraise trends in this collaboration. The latest meeting was held in October at Protvino, near Moscow, where the Institute for High Energy Physics is the scene of construction work for the 21-kilometre UNK proton rings and the projected home of a big new linear collider for electrons and positrons.

  15. 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...

  16. 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.

  17. 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...

  18. 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.

  19. ICFA: Protvino meeting looks at trends in international collaboration

    International Nuclear Information System (INIS)

    Anon.

    1991-01-01

    International collaboration is the lifeblood of Big Science, and in high energy physics the triennial 'Future Perspectives' meeting organized by the International Committee for Future Accelerators (ICFA) provides a valuable opportunity to reappraise trends in this collaboration. The latest meeting was held in October at Protvino, near Moscow, where the Institute for High Energy Physics is the scene of construction work for the 21-kilometre UNK proton rings and the projected home of a big new linear collider for electrons and positrons

  20. 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...

  1. Contact expert group for international radwaste projects. Fourth meeting

    International Nuclear Information System (INIS)

    1997-06-01

    The Contact Expert Group for International Radwaste Projects is the result of an IAEA seminar on ''International Co-operation on Nuclear Waste Management in the Russian Federation'', 15-17 May 1995, that was requested and sponsored by the Nordic countries. In two working groups at the Seminar, participants from the Russian Federation and 17 countries and international organizations co-operating with the Russian Federation in waste management projects recognized the need for setting up a contact group of experts to assist in co-ordinating their efforts. Such co-ordination would help avoid redundancy and duplication of effort, assure that priority needs were made known to the international community, and provide points of contact to facilitate co-operation. This report is a compilation of the 4. CEG meeting materials, both prepared by the CEG Secretariat and presented by meeting's participants. The materials discussed by the CEG and subsequently modified are presented in the finally approved version. As in the case of previous similar reports, the documentation presented was just compiled without any editing and thus should be considered only as ''working proceedings'' of the meeting

  2. 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...

  3. 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...

  4. 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.

  5. 75 FR 32798 - Preparation for International Cooperation on Cosmetic Regulations; Public Meeting

    Science.gov (United States)

    2010-06-09

    ... cosmetics' industry trade associations. Currently, the ICCR members are Health Canada; the European... for International Cooperation on Cosmetic Regulations; Public Meeting AGENCY: Food and Drug... public meeting entitled ``International Cooperation on Cosmetic Regulations (ICCR)--Preparation for ICCR...

  6. 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...

  7. 78 FR 20662 - Preparation for International Cooperation on Cosmetics Regulation; Public Meeting

    Science.gov (United States)

    2013-04-05

    ... authority members will enter into constructive dialogue with their relevant cosmetics industry trade...] Preparation for International Cooperation on Cosmetics Regulation; Public Meeting AGENCY: Food and Drug... public meeting entitled, ``International Cooperation on Cosmetics Regulation (ICCR)--Preparation for ICCR...

  8. 76 FR 18767 - Preparation for International Cooperation on Cosmetics Regulations; Public Meeting

    Science.gov (United States)

    2011-04-05

    ... cosmetics' industry trade associations. Currently, the ICCR members are Health Canada; the European...] Preparation for International Cooperation on Cosmetics Regulations; Public Meeting AGENCY: Food and Drug... announcing a public meeting entitled ``International Cooperation on Cosmetics Regulations (ICCR)--Preparation...

  9. 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.

  10. 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 ...

  11. 76 FR 58332 - Announcement of Meeting of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2011-09-20

    ..., NW., Washington, DC 20520, to seek further advice from the telecommunications industry on (a) whether... DEPARTMENT OF STATE [Public Notice: 6869] Announcement of Meeting of the International Telecommunication Advisory Committee Summary: This notice announces a meeting of the International Telecommunication...

  12. 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...

  13. 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...

  14. 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

  15. Proceedings of the Twentieth International Microgravity Measurements Group Meeting

    Science.gov (United States)

    DeLombard, Richard (Compiler)

    2001-01-01

    The International Microgravity Measurements Group annual meetings provide a forum for an exchange of information and ideas about various aspects of microgravity acceleration research in international microgravity research programs. These meetings are sponsored by the PI Microgravity Services (PIMS) project at the NASA Glenn Research Center. The twentieth MGMG meeting was held 7-9 August 2001 at the Hilton Garden Inn Hotel in Cleveland, Ohio. The 35 attendees represented NASA, other space agencies, universities, and commercial companies; eight of the attendees were international representatives from Canada, Germany, Italy, Japan, and Russia. Seventeen presentations were made on a variety of microgravity environment topics including the International Space Station (ISS), acceleration measurement and analysis results, science effects from microgravity accelerations, vibration isolation, free flyer satellites, ground testing, and microgravity outreach. Two working sessions were included in which a demonstration of ISS acceleration data processing and analyses were performed with audience participation. Contained within the minutes is the conference agenda which indicates each speaker, the title of their presentation, and the actual time of their presentation. The minutes also include the charts for each presentation which indicate the author's name(s) and affiliation. In some cases, a separate written report was submitted and has been included here.

  16. 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.

  17. 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

  18. 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

  19. 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

  20. 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

  1. 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.

  2. 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...

  3. Report on the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Forrest, R.; Dunaeva, S.; Otsuka, N.

    2010-07-01

    This report summarizes the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres (biennial Data Centre Heads Meeting), held at the Japan Nuclear Reaction Data Centre, Hokkaido University, Sapporo, Japan, from 20 - 23 April 2010. The meeting was attended by 27 participants from 12 cooperating data centres of seven Member States and two International Organizations. The report contains a summary of the meeting, the conclusions and actions, the lists of working papers and presentations presented at the meeting. This report summarizes the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres (biennial Data Centre Heads Meeting), held at the Japan Nuclear Reaction Data Centre, Hokkaido University, Sapporo, Japan, from 20 - 23 April 2010. The meeting was attended by 27 participants from 12 cooperating data centres of seven Member States and two International Organizations. The report contains a summary of the meeting, the conclusions and actions, the lists of working papers and presentations presented at the meeting. (author)

  4. 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.

  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. International Code Centres Network. Summary Report of the Technical Meeting

    International Nuclear Information System (INIS)

    Chung, H-K.

    2011-01-01

    Fifteen international experts on computational aspects of atomic, molecular and particle surface interaction data for fusion energy research participated in the 2nd technical meeting of the International Code Centres Network. Participants reported their research on data production and computational capabilities at their institutions. Experts in the field of plasma modeling of magnetic fusion research joined this meeting to present the data needs and bring the perspective of data users. The interaction and discussion among data producers and data users in this two-day meeting led to an agreement that the scope and function of Code Centres Network should be reformulated to serve the needs of fusion community in more effective way. (author)

  7. 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

  8. 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

  9. 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.

  10. 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...

  11. 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...

  12. 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.

  13. 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.

  14. 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...

  15. 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…

  16. 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 ...

  17. 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.

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

    Directory of Open Access Journals (Sweden)

    Florin BOGHEAN

    2016-07-01

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

  19. 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...

  20. 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.

  1. 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.

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

    Directory of Open Access Journals (Sweden)

    Meilda Wiguna

    2015-04-01

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

  3. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  4. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  5. Fifteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1982-09-01

    The Fifteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Group Meeting, in Obninsk, USSR, Vienna from 30 March to 2 April 1982. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  6. Sixteenth annual meeting of the International Working Group on Fast Reactors. Summary report

    International Nuclear Information System (INIS)

    1983-10-01

    The Sixteenth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous Annual Meeting Group, in Vienna from 12-15 April 1983. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

  7. 76 FR 75599 - Advisory Committee on International Economic Policy; Notice of Meeting Cancellation

    Science.gov (United States)

    2011-12-02

    ... DEPARTMENT OF STATE [Public Notice: 7659] Advisory Committee on International Economic Policy; Notice of Meeting Cancellation The meeting of the Advisory Committee on International Economic Policy... Tiffany Enoch, Office of Economic Policy Analysis and Public Diplomacy, Bureau of Economic, and Business...

  8. 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.

  9. 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

    in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Único de Saúde - Unique Health System, in Bahia. Nine audit nurses were interviewed. In the SUS audit, the nurses report being fulfilled with their practice and with the valorization of their professional role. In the private audit - both inside and outside of health organizations - the nurses' activities are focused on meeting the interests of their contractors, and do not get much involved with the care delivered by the nursing team and with the needs of service users.

  10. 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...

  11. 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

  12. 78 FR 49296 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2013-08-13

    .... Greg Mann, Office of International and Interagency Relations, (202) 358-5140, NASA Headquarters... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice 13-091] NASA International Space Station... meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as amended...

  13. 75 FR 51852 - NASA International Space Station Advisory Committee; Meeting

    Science.gov (United States)

    2010-08-23

    .... Donald Miller, Office of International and Interagency Relations, (202) 358-1527, National Aeronautics... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (10-090)] NASA International Space Station... meeting. SUMMARY: In accordance with the Federal Advisory Committee Act, Public Law 92-463, as amended...

  14. 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.

  15. 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.

  16. 76 FR 33700 - Board for International Food and Agricultural Development; Notice of Meeting

    Science.gov (United States)

    2011-06-09

    ... Citizenship and Public Affairs, Syracuse University. Board members with continuing service include Elsa Murano... International Food and Agricultural Development; Notice of Meeting Pursuant to the Federal Advisory Committee Act, notice is hereby given of the public meeting of the Board for International Food and Agricultural...

  17. 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...

  18. 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.

  19. 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...

  20. 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.

  1. 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...

  2. Meeting of Commission of International Committee on Petrology of Coals

    Energy Technology Data Exchange (ETDEWEB)

    Timofeev, P P; Bogolyubova, L I

    1982-03-01

    In Urbana, Illinois from 18-20 May 1979 the XXXII session of the International Committee on Petrology met. Reports were made on standards for the study of bituminous and anthracite coals. Use of reflective capacity of vitrain to determine coalification of coals was discussed along with a proposition to establish numerical boundaries between brown, bituminous and anthracite coals. The re-editing of the International Dictionary on Petrology of Coals was agreed upon in view of new facts on microcomponents of coal and methods of studying them. The next meeting of the Commission took place at Ostrav, Czechoslovakia from 14-26 April 1980. At the plenary session, new officials were elected and agreement to re-edit the Dictionary on Petrology of Coals was confirmed. At the meeting of the Commission on Coal Petrography the question of the determination of components of coal by quantitative diagnosis, and results of determining components of vitrain by measuring its reflective capacity were reported on. At the meeting of the Committee on Applying Facts of Petrology in Geology, the classification of solid oil bitumen and organic substance of sediments was discussed. At the meeting of the Committee on the Application of the Petrology of Coals in Industry, attention was given to discussing basic parameters for the international classification of coals to be presented at the meeting of the Economic Commission of Europe in Geneva. In the final plenary session of the commission, results of discussions were summarized. The next session was to be held in France in 1981. (In Russian)

  3. 77 FR 61583 - International Energy Agency Meetings

    Science.gov (United States)

    2012-10-10

    ...) will meet on October 17 and 18, 2012, at the headquarters of the IEA in Paris, France in connection... the International Energy Agency (IEA) will be held at the headquarters of the IEA, 9, rue de la F... October 18. The purpose of this notice is to permit attendance by representatives of U.S. company members...

  4. 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.

  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. 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

  7. 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.

  8. 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

  9. 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

  10. Summary Report of the Technical Meeting on International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Otsuka, Naohiko

    2013-07-01

    This report summarizes the IAEA Technical Meeting on the International Network of Nuclear Reaction Data Centres, held at the IAEA Headquarters in Vienna, Austria from 23 to 25 April 2013. The meeting was attended by 24 participants representing 13 cooperative centres from 8 Member States and 2 International Organisations. A summary of the meeting is given in this report along with the conclusions and actions. (author)

  11. XXIX International Meeting on Fundamental Physics, Sitges, Barcelona, Spain, 5-9 February, 2001

    International Nuclear Information System (INIS)

    Fonseca, V.; Dobado, A.

    2001-01-01

    The XXIX International Winter Meeting on Fundamental Physics took place in Sitges, Barcelona, Spain, from 5 to 9 February, 2001. The meeting was organized by the Universidad Complutense de Madrid (UCM) in collaboration with CIEMAT. It was supported by the Programa Nacional de Fisica de Altas Energias, by UCM and CIEMAT. As in previous editions, it brought together researchers working in experimental and theoretical Particle and Astroparticle Physics. More than seventy physicists from several countries participated in the Meeting. General talks, most recent results and time for physics discussions were considered in the program. In parallel to the development of the Meeting several other events took place. These events included a meeting to study the future of the Spanish Program of Advanced Studies in Theoretical High Energy Physics, an informal meeting to study the future for detection of high energy neutrino beams with underground detectors in the Canary Islands and another one concerning the PDGE /Proyecto Data Grid Espana). In addition we had the last day a special seminar in the honour of the 60th anniversary of Professor Yndurain. Francisco J. Yndurain played a leading role in the development of High Energy Physics in Spain and all over he was one of the founders of the International Meeting on Fundamental Physics in 1973 (in those days called International Winter Meeting on Fundamental Physics). The efficient assistance of M. Fatas in the organization of the conference is warmly appreciated. We thank R. Pascual for helping us to find the excellent hotel Calipolis where the meeting took place. We are deeply indebted to M. J. Josa and to the HEGRA people form the UCM for their valuable technical assistance along the entire process of preparing the Meeting. We also thank J. C. Gonzalez and M. Lopez for their effort in the preparation of these proceedings and finally to p. Seoane for the design of the poster, advertisements and the logo of the Meeting. Finally

  12. Abstracts and papers of the 1997 International RERTR Meeting

    International Nuclear Information System (INIS)

    1997-10-01

    The 1997 International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) was sponsored by the Argonne National Laboratory and was held in Jackson Hole, Wyoming, U.S.A. on 5-10 October 1997. The abstracts and available papers that were presented at this meeting are dealing with: National RERTR Programs; Fuel Development, Testing and Evaluation; Safety Tests and Evaluations; Core Conversion Studies; New LEU Reactors; Mo-99 Production From LEU Fission; Spent Fuel Management; Fuel Cycle issues

  13. 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.

  14. 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.

  15. 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...

  16. 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.

  17. Summary Report on IAEA Technical Meeting on the International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Otsuka, Naohiko

    2011-07-01

    This report summarizes the IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres, held at the IAEA Headquarters in Vienna, Austria from 23 - 24 May 2011. The meeting was attended by 25 participants from 13 cooperating data centres of nine Member States and two International Organizations. The report contains a summary of the meeting, the conclusions and actions, the lists of working papers and presentations presented at the meeting. (author)

  18. 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...

  19. 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...

  20. 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

  1. Summary Report of the Technical Meeting on International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Otsuka, Naohiko

    2012-06-01

    This report summarizes the IAEA Technical Meeting on the International Network of Nuclear Reaction Data Centres, held at the OECD Nuclear Energy Agency (NEA) in Issy-les-Moulineaux, France from 16 to 19 April 2012. The meeting was attended by twenty-three participants representing thirteen cooperative centres from eight Member States and two International Organisations. A summary of the meeting is given in this report along with the conclusions and actions. (author)

  2. 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.

  3. 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.

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

    Science.gov (United States)

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

    2015-12-01

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

  5. American Telemedicine Association: 18th Annual International Meeting & Tradeshow

    Directory of Open Access Journals (Sweden)

    Benjamin Forstag

    2012-12-01

    Full Text Available For 18 years, the American Telemedicine Association (ATA Annual International Meeting & Exposition has been the premier forum for professionals in the telemedicine, telehealth and mHealth space -- one of the fastest growing meetings in the country. ATA 2013 is on course to be the largest ATA meeting ever, with over 6,000 projected attendees.  The program will include 500 educational sessions and posters, highlighting the latest innovations, applications and research in telemedicine. The 2013 exhibit hall will feature nearly 300 of the leading vendors in remote healthcare technologies. With over 6000 projected attendees, from all around the world, there's no better place to meet and network with your peers and thought leaders in the field. Detailed program information--including courses, sessions and CME information--will be available January 2013 at:http://www.americantelemed.org.

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

    DEFF Research Database (Denmark)

    Holm, Claus; Warming-Rasmussen, Bent

    2004-01-01

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

  7. 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 .

  8. Meeting Report: The Twelfth International Mouse Genome Conference

    Energy Technology Data Exchange (ETDEWEB)

    Manolakou, Katerina; Cross, Sally H.; Simpson, Eleanor H.; Jackson, Ian J.

    1998-10-01

    The annual International Mouse Genome Conference (IMGC) is where, scientifically speaking, classical mouse genetics meets the relative newcomer of genomics. The 12th meeting took place last October in the delightful Bavarian village of Garmisch-Partenkirchen, and we were greeted by the sight on the mountains of the first snowfall of the season. However the discussions left little time for exploration. Minds of participants in Garmisch were focused by a recent document produced by the NIH and by discussions within other funding agencies worldwide. If implemented, the proposals will further enhance the status of the mouse as the principal model for study of the function of the human genome.

  9. 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...

  10. AMPLIFICAREA RELAłIEI AUDITULUI PUBLIC INTERN CU AUDITUL PUBLIC EXTERN

    Directory of Open Access Journals (Sweden)

    Ioan Alexandru Szabo

    2011-01-01

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

  11. 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

  12. 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...

  13. 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...

  14. 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.

  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. 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.

  17. Behaviour of core internals. Proceedings of the IAEA specialists meeting. Working document

    International Nuclear Information System (INIS)

    1998-01-01

    This meeting was organized by the IAEA within the framework of its International Working Group on Life Management of Nuclear Power Plants. It was held in Rez near Prague on the 6-8 October 1998. The purpose of the meeting was to provide an international forum for discussion on recent results in research and utility experience and to provide recommendations for future developments in NPP life management programmes. 12 papers were presented during 3 sessions. Individual abstracts have been prepared for each of the papers

  18. 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...

  19. Report on the IAEA technical meeting of the International Network of Nuclear Reaction Data Centres

    Energy Technology Data Exchange (ETDEWEB)

    Schwerer, O; Dunaeva, S [International Atomic Energy Agency, Nuclear Data Section, Vienna (Austria); org, S Dunaeva@iaea [eds.

    2007-11-15

    An IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres was held at IAEA Headquarters, Vienna, Austria, from 8 to 10 October 2007. The meeting was attended by 19 participants from 11 cooperating data centres of six Member States and two international organizations. A summary of the meeting is given in this report, along with the conclusions, actions, and status reports of the participating data centres. (author)

  20. Report on the IAEA technical meeting of the International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Schwerer, O.; Dunaeva, S.; S.Dunaeva@iaea.org

    2007-11-01

    An IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres was held at IAEA Headquarters, Vienna, Austria, from 8 to 10 October 2007. The meeting was attended by 19 participants from 11 cooperating data centres of six Member States and two international organizations. A summary of the meeting is given in this report, along with the conclusions, actions, and status reports of the participating data centres. (author)

  1. 75 FR 19671 - International Standards on the Transport of Dangerous Goods; Public Meeting

    Science.gov (United States)

    2010-04-15

    ... (UNSCOE TDG) to be held June 21-30, 2010 in Geneva, Switzerland. During this meeting, PHMSA is also... international agenda. Information Regarding The UNSCOE TDG Meeting: DATES: Wednesday, June 9, 2010; 9:30 a.m.-12..., 2013. Topics on the agenda for the UNSCOE TDG meeting include: [cir] Explosives and related matters...

  2. 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...

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

    Directory of Open Access Journals (Sweden)

    Devi Permatasari

    2014-07-01

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

  5. 77 FR 50516 - Fogarty International Center; Notice of Meetings

    Science.gov (United States)

    2012-08-21

    ... Board. The meeting will be open to the public as indicated below, with attendance limited to space... and the discussions could disclose confidential trade secrets or commercial property such as... Federal Domestic Assistance Program Nos. 93.106, Minority International Research Training Grant in the...

  6. 78 FR 50426 - Fogarty International Center; Notice of Meeting

    Science.gov (United States)

    2013-08-19

    ... meeting will be open to the public as indicated below, with attendance limited to space available... discussions could disclose confidential trade secrets or commercial property such as patentable materials, and... Assistance Program Nos. 93.106, Minority International Research Training Grant in the Biomedical and...

  7. 77 FR 1705 - Fogarty International Center; Notice of Meetings

    Science.gov (United States)

    2012-01-11

    ... meeting will be open to the public as indicated below, with attendance limited to space available... discussions could disclose confidential trade secrets or commercial property such as patentable materials, and... of Federal Domestic Assistance Program Nos. 93.106, Minority International Research Training Grant in...

  8. The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Toward a Therapeutic Approach

    OpenAIRE

    Korf, Bruce; Ahmadian, Reza; Allanson, Judith; Aoki, Yoko; Bakker, Annette; Wright, Emma Burkitt; Denger, Brian; Elgersma, Ype; Gelb, Bruce D.; Gripp, Karen W.; Kerr, Bronwyn; Kontaridis, Maria; Lazaro, Conxi; Linardic, Corinne; Lozano, Reymundo

    2015-01-01

    "The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Towards a Therapeutic Approach" was held at the Renaissance Orlando at SeaWorld Hotel (August 2-4, 2013). Seventy-one physicians and scientists attended the meeting, and parallel meetings were held by patient advocacy groups (CFC International, Costello Syndrome Family Network, NF Network and Noonan Syndrome Foundation). Parent and patient advocates opened the meeting with a panel discussion to set the stage regard...

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

    Directory of Open Access Journals (Sweden)

    Felicia Cornelia Macarie

    2017-12-01

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

  10. 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...

  11. 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...

  12. 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

  13. Summary Report of the Technical Meeting on International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Otuka, Naohiko; Herman, Michal

    2016-07-01

    This report summarizes the IAEA Technical Meeting on the International Network of Nuclear Reaction Data Centres held at the China Hall of Science and Technology in Beijing, China from 7 to 10 June 2016. The meeting was attended by 23 participants representing 13 cooperative Centres from 8 Member States (China, Hungary, India, Japan, Korea, Russia, Ukraine and USA) and 2 International Organisations (NEA, IAEA) as well as two participants from Kazakhstan. A summary of the meeting is given in this report along with the conclusions and actions. (author)

  14. Twelfth annual meeting of the International Working Group on Fast Reactors. Summary report. Part I

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1979-05-01

    The Twelfth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous AGM,in Vienna from 27 to 30 March 1979. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors.

  15. Twelfth annual meeting of the International Working Group on Fast Reactors. Summary report. Part I

    International Nuclear Information System (INIS)

    1979-05-01

    The Twelfth Annual Meeting of the IWGFR was held in accordance with the recommendation of the previous AGM,in Vienna from 27 to 30 March 1979. The meeting was attended by the Member States of the group: France, the Federal Republic of Germany, Italy, Japan, the United Kingdom, and the USA, as well as by representatives from CEC, IAEA and OECD and observer from the USSR. This document includes: review of the IWGFR Activities for the period since the Eleventh Annual Meeting of the Group; preliminary programme of international conference on breeder reactors as a world energy resource and the breeder fuel cycle; list of meetings on atomic energy which may be of interest to the IWGFR Members; IWGFR criteria for supporting some of the international conferences; list of proposed topics for the IWGFR Specialists' Meetings; list of topics for review articles on LMFBR recommended for publication by the IAEA; list of meetings sponsored by the IWGFR; a list of members of the International Working Group on Fast Reactors

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

    Directory of Open Access Journals (Sweden)

    Galih Estu Pranoto

    2017-07-01

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

  17. 76 FR 48939 - Announcement of Meeting of the International Telecommunication Advisory Committee

    Science.gov (United States)

    2011-08-09

    ... Street, NW., Washington, DC 20520, to seek advice from the telecommunications industry on: (a) The consultation of International Telecommunication Union, Telecommunication Standardization Sector Study Group 15... Telecommunication Advisory Committee SUMMARY: This notice announces a meeting of the International Telecommunication...

  18. 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

  19. Efectos Económicos de la Constitución de los Comités de Auditoría

    Directory of Open Access Journals (Sweden)

    Elena Cabal García

    2007-12-01

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

  20. 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...

  1. 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…

  2. 77 FR 52784 - U.S. Department of State Advisory Committee on Private International Law: Notice of Annual Meeting

    Science.gov (United States)

    2012-08-30

    ... Choice of Court Agreements; international contract law; developments in major PIL organizations... International Law: Notice of Annual Meeting The Department of State's Advisory Committee on Private International Law (ACPIL) will hold its annual meeting on developments in private international law on Thursday...

  3. Abstracts and papers of the 2002 International RERTR Meeting

    International Nuclear Information System (INIS)

    2002-11-01

    This 24th RERTR meeting has been organized in cooperation with the IAEA. It was attended by almost 200 participants coming from almost 30 different countries. Among them we have representatives from governmental and international organizations, private companies, reactor operators, fuel developers, regulators. The papers presented during following sessions: national and international RERTR programs, fuel development, manufacturing and qualification; fuel performance; HEU and LEU fuel cycle; LEU target development; licensing, safety and core assessment; reactor core conversion; acceptance program and spent fuel transportation; spent fuel management

  4. 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

  5. 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,...

  6. 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...

  7. 76 FR 52016 - NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel; Meeting

    Science.gov (United States)

    2011-08-19

    ... NATIONAL AERONAUTICS AND SPACE ADMINISTRATION [Notice (11-074)] NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel; Meeting AGENCY: National Aeronautics and Space... meeting of the NASA International Space Station Advisory Committee and the Aerospace Safety Advisory Panel...

  8. 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

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

    OpenAIRE

    Fajardo Gordillo, Sandra Elizabeth

    2014-01-01

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

  11. 76 FR 6171 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2011-02-03

    ... International Law (ACPIL): Public Meeting on Family Law The Department of State, Office of Legal Adviser, Office of Private International Law would like to give notice of a public meeting to discuss preparations for the upcoming Special Commission of the Hague Conference on Private International Law on the 1980...

  12. Proceedings of the fifth PTCOG meeting and international workshop on biomedical accelerators

    Energy Technology Data Exchange (ETDEWEB)

    1987-04-01

    This volume contains the proceeding and individual papers presented at the Fifth PTCOG meeting and International Workshop on Biomedical Accelerators. The meeting was divided into sessions on the biomedical aspects of therapy delivery, new biomedical accelerators, facilities, and beam localization and status report. Individual papers have been abstracted and indexed for the Energy Data Base.

  13. Proceedings of the fifth PTCOG meeting and international workshop on biomedical accelerators

    International Nuclear Information System (INIS)

    1987-04-01

    This volume contains the proceeding and individual papers presented at the Fifth PTCOG meeting and International Workshop on Biomedical Accelerators. The meeting was divided into sessions on the biomedical aspects of therapy delivery, new biomedical accelerators, facilities, and beam localization and status report. Individual papers have been abstracted and indexed for the Energy Data Base

  14. 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...

  15. Exploring the Educational Value of Clinical Vignettes from the Society of General Internal Medicine National Meeting in the Internal Medicine Clerkship

    Science.gov (United States)

    Wofford, James L; Singh, Sonal

    2006-01-01

    INTRODUCTION Whether the clinical vignettes presented at the Society of General Internal Medicine (SGIM) annual meeting could be of educational value to third year students in the Internal Medicine clerkship has not been studied. OBJECTIVE To explore the relevance and learning value of clinical vignettes from the SGIM national meeting in the Internal Medicine clerkship. SETTING Third year Ambulatory Internal Medicine clerkship at one academic medical center (academic year 2005 to 2006). METHODS Students were introduced to the clinical vignette and oriented to the database of clinical vignettes available through the SGIM annual meeting website. Students then reviewed 5 to 10 clinical vignettes using a worksheet, and rated the learning value of each vignette using a 5-point Likert scale (1 = least, 5 = greatest). A single investigator evaluated congruence of the vignette with the Clerkship Directors of Internal Medicine (CDIM)-SGIM curriculum to assess relevance. MAIN RESULTS A total of 42 students evaluated 371 clinical vignettes from the 2004 and 2005 meetings. The clinical vignettes were curriculum-congruent in 42.6% (n = 175), and clearly incongruent in 40.4% (n = 164). The mean rating for learning value was 3.8 (±1.0) (5 signifying greatest learning value). Curriculum-congruent vignettes had a higher mean learning value compared with curriculum-incongruent vignettes (4.0 vs 3.6, Student's t-test, P =.017). CONCLUSION The clinical vignettes presented at the national SGIM meeting offer clinical content that is relevant and of some educational value for third year clerkship students. Based on this pilot study, the educational value and strategies for their use in the clinical clerkships deserve further study. PMID:17026730

  16. 78 FR 70392 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2013-11-25

    ... Law A meeting of the Department of State's Advisory Committee on International Law will take place on... Law School (Frederick Lawrence Student Conference Center), 2000 H Street NW., Washington, DC. Acting... Director, Advisory Committee on International Law, United States Department of State. [FR Doc. 2013-28232...

  17. Clusters and Groups of Galaxies : International Meeting

    CERN Document Server

    Giuricin, G; Mezzetti, M

    1984-01-01

    The large-scale structure of the Universe and systems Clusters, and Groups of galaxies are topics like Superclusters, They fully justify the meeting on "Clusters of great interest. and Groups of Galaxies". The topics covered included the spatial distribution and the clustering of galaxies; the properties of Superclusters, Clusters and Groups of galaxies; radio and X-ray observations; the problem of unseen matter; theories concerning hierarchical clustering, pancakes, cluster and galaxy formation and evolution. The meeting was held at the International Center for Theoretical Physics in Trieste (Italy) from September 13 to September 16, 1983. It was attended by about 150 participants from 22 nations who presented 67 invited lectures (il) and contributed papers (cp), and 45 poster papers (pp). The Scientific Organizing Committee consisted of F. Bertola, P. Biermann, A. Cavaliere, N. Dallaporta, D. Gerba1, M. Hack, J . V . Peach, D. Sciama (Chairman), G. Setti, M. Tarenghi. We are particularly indebted to D. Scia...

  18. International Discussion Meeting on High-Tc Superconductors

    CERN Document Server

    1988-01-01

    In the past two years conferences on superconductivity have been characterized by the attendance of hundreds of scientists. Consequently, the organizers were forced to schedule numerous parallel sessions and poster presentations with an almost unsurveyable amount of information. It was, therefore, felt that a more informal get-together, providing ample time for a thourough discussion of some topics of current interest in high-temperature superconductivity, was timely and benefitial for leading scientists as well as for newcomers in the field. The present volume contains the majority of papers presented at the International Discussion Meeting on High-Tc Superconductors held at the Mauterndorf Castle in the Austrian Alps from February 7 to 11, 1988. Each subject was introduced in review form by a few invited speakers and then discussed together with the contributed poster presentations. These discussion sessions chaired by selected scientists turned out to be the highlights of the meeting, not only because all ...

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

    Directory of Open Access Journals (Sweden)

    Ogochukwu Nzewi

    2014-03-01

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

  20. 77 FR 71028 - Notice of Meeting of Advisory Committee on International Law

    Science.gov (United States)

    2012-11-28

    ... Law A meeting of the Advisory Committee on International Law will take place on Friday December 14, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School (Frederick... current international legal topics, including corporate social responsibility, principles of self-defense...

  1. 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

  2. 76 FR 72023 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2011-11-21

    ... International Law A meeting of the Advisory Committee on International Law will take place on Thursday, December 8, 2011, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School...; federalism and international law; and the possibility of a new Restatement of Foreign Relations Law. Members...

  3. 75 FR 32532 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2010-06-08

    ... International Law A meeting of the Advisory Committee on International Law will take place on Monday, June 21, 2010, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School... Criminal Court review conference and ad hoc international criminal tribunals; the law of war regarding...

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

    Directory of Open Access Journals (Sweden)

    Hysen Ismajli

    2017-10-01

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

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

    OpenAIRE

    Valenzuela, Fernando

    2009-01-01

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

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

    Science.gov (United States)

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

    2010-01-01

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

  8. IAEA International Database on Irradiated Nuclear Graphite Properties. Summary report of consultants' meeting. 12. meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Chung, H.K.; Wickham, A.J.

    2010-02-01

    The 12th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties was held on 12-13 November 2009 at the IAEA Headquarters, Vienna, Austria. All discussions, recommendations and actions of this Consultants' Meeting are recorded in this report. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database, and make recommendations for action over the next year. This report contains the status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  9. 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…

  10. La Rábida 2015 International Scientific Meeting on Nuclear Physics

    CERN Document Server

    Alonso, Clara; Andrés, María; Pérez-Bernal, Francisco

    2016-01-01

    This volume covers invited papers presented during the La Rábida 2015 International Scientific Meeting on Nuclear Physics, which can be considered heir of a well known series of triennial international summer schools on Nuclear Physics organized from 1982 till 2003 by the Basic Nuclear Physics group in the University of Sevilla. The La Rábida 2015 meeting offered to graduate students and young researchers a broad view of the field of Nuclear Physics. The first invited speaker presented the state-of-the-art of Relativistic Mean Field calculations. The second set of notes covers selected topics in gamma ray spectroscopy with exotic nuclei. The third speaker presented an introduction to the subject of severe accidents in nuclear power plants. In the forth set of notes, the author illustrated how to use laser spectroscopy to determine very important observables of atomic nuclei. The fifth speaker devoted its notes to explain several aspects of neutrino physics. Finally, the sixth speaker presented an overview o...

  11. 12 CFR 917.7 - Audit committees.

    Science.gov (United States)

    2010-01-01

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

  12. 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...

  13. Papers from the Fifth International Brain-Computer Interface Meeting

    Science.gov (United States)

    Huggins, Jane E.; Wolpaw, Jonathan R.

    2014-06-01

    Brain-computer interfaces (BCIs), also known as brain-machine interfaces (BMIs), translate brain activity into new outputs that replace, restore, enhance, supplement or improve natural brain outputs. BCI research and development has grown rapidly for the past two decades. It is beginning to provide useful communication and control capacities to people with severe neuromuscular disabilities; and it is expanding into new areas such as neurorehabilitation that may greatly increase its clinical impact. At the same time, significant challenges remain, particularly in regard to translating laboratory advances into clinical use. The papers in this special section report some of the work presented at the Fifth International BCI Meeting held on 3-7 June 2013 at the Asilomar Conference Center in Pacific Grove, California, USA. Like its predecessors over the past 15 years, this meeting was supported by the National Institutes of Health, the National Science Foundation, and a variety of other governmental and private sponsors [1]. This fifth meeting was organized and managed by a program committee of BCI researchers from throughout the world [2]. It retained the distinctive retreat-style format developed by the Wadsworth Center researchers who organized and managed the first four meetings. The 301 attendees came from 165 research groups in 29 countries; 37% were students or postdoctoral fellows. Of more than 200 extended abstracts submitted for peer review, 25 were selected for oral presentation [3], and 181 were presented as posters [4] and published in the open-access conference proceedings [5]. The meeting featured 19 highly interactive workshops [6] covering the broad spectrum of BCI research and development, as well as many demonstrations of BCI systems and associated technology. Like the first four meetings, this one included attendees and embraced topics from across the broad spectrum of disciplines essential to effective BCI research and development, including

  14. 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

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

    Directory of Open Access Journals (Sweden)

    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.

  16. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part II

    International Nuclear Information System (INIS)

    1980-10-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  17. International Working Group on Fast Reactors Thirteenth Annual Meeting. Summary Report. Part I

    International Nuclear Information System (INIS)

    1980-09-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  18. International Code Centres Network. Summary Report of the 3rd Biennial Technical Meeting

    International Nuclear Information System (INIS)

    Chung, Hyun-Kyung

    2013-07-01

    This report summarizes the proceedings of the third Technical Meeting of the International Code Centres Network held on 6-8 May in 2013. Ten experts from seven member states and four IAEA staff members attended the three-day meeting held at the IAEA Headquarters in Vienna to discuss issues on uncertainty estimates of theoretical atomic and molecular data. The report includes discussions on data issues, meeting conclusions and recommendations for the IAEA Atomic and Molecular Data Unit. (author)

  19. International Working Group on Past Reactors Thirteenth Annual Meeting. Summary Report. Part III

    International Nuclear Information System (INIS)

    1981-04-01

    The Thirteenth Annual Meeting of the IAEA International Working Group on Fast Reactors was held at the IAEA Headquarters, Vienna, Austria from 9 to 11 April 1980. The Summary Report (Part I) contains the Minutes of the Meeting. The Summary Report (Part II) contains the papers which review the national programme in the field of LMFBRs and other presentations at the Meeting. The Summary Report (Part III) contains the discussions on the review of the national programmes

  20. 76 FR 77584 - U.S. Department of State Advisory Committee on Private International Law (ACPIL): Public Meeting...

    Science.gov (United States)

    2011-12-13

    ... International Law (ACPIL): Public Meeting on Electronic Commerce The Department of State, Office of Legal... electronic transferable records. Working Group IV (international electronic commerce) of the United Nations... electronic transferable records. A report from that meeting, once it is published, should be available at...

  1. Meeting report of the first conference of the International Placenta Stem Cell Society (IPLASS)

    Science.gov (United States)

    Parolini, O.; Alviano, F.; Betz, A.G.; Bianchi, D.W.; Götherström, C.; Manuelpillai, U.; Mellor, A.L.; Ofir, R.; Ponsaerts, P.; Scherjon, S.A.; Weiss, M.L.; Wolbank, S.; Wood, K.J.; Borlongan, C.V.

    2012-01-01

    The International Placenta Stem Cell Society (IPLASS) was founded in June 2010. Its goal is to serve as a network for advancing research and clinical applications of stem/progenitor cells isolated from human term placental tissues, including the amnio-chorionic fetal membranes and Wharton's jelly. The commitment of the Society to champion placenta as a stem cell source was realized with the inaugural meeting of IPLASS held in Brescia, Italy, in October 2010. Officially designated as an EMBO-endorsed scientific activity, international experts in the field gathered for a 3-day meeting, which commenced with “Meet with the experts” sessions, IPLASS member and board meetings, and welcome remarks by Dr. Ornella Parolini, President of IPLASS. The evening's highlight was a keynote plenary lecture by Dr. Diana Bianchi. The subsequent scientific program consisted of morning and afternoon oral and poster presentations, followed by social events. Both provided many opportunities for intellectual exchange among the 120 multi-national participants. This allowed a methodical and deliberate evaluation of the status of placental cells in research in regenerative and reparative medicine. The meeting concluded with Dr. Parolini summarizing the meeting's highlights. This further prepared the fertile ground on which to build the promising potential of placental cell research. The second IPLASS meeting will take place in September 2012 in Vienna, Austria. This meeting report summarizes the thought-provoking lectures delivered at the first meeting of IPLASS. PMID:21575989

  2. Komparasi Sistem Pengendalian Internal Pengelolaan Lembaga Amil Zakat

    Directory of Open Access Journals (Sweden)

    Nikmatuniayah

    2014-12-01

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

  3. 77 FR 19646 - International Whaling Commission; 64th Annual Meeting; Nominations

    Science.gov (United States)

    2012-04-02

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... the U.S. IWC Commissioner representing the positions of non-governmental organizations. Generally... International Whaling Commission; 64th Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  4. Meeting report: GSC M5 roundtable at the 13th International Society for Microbial Ecology meeting in Seattle, WA, USA August 22-27, 2010

    Science.gov (United States)

    Gilbert, Jack A.; Meyer, Folker; Knight, Rob; Field, Dawn; Kyrpides, Nikos; Yilmaz, Pelin; Wooley, John

    2010-01-01

    This report summarizes the proceedings of the Metagenomics, Metadata, Metaanalysis, Models and Metainfrastructure (M5) Roundtable at the 13th International Society for Microbial Ecology Meeting in Seattle, WA, USA August 22-27, 2010. The Genomic Standards Consortium (GSC) hosted this meeting as a community engagement exercise to describe the GSC to the microbial ecology community during this important international meeting. The roundtable included five talks given by members of the GSC, and was followed by audience participation in the form of a roundtable discussion. This report summarizes this event. Further information on the GSC and its range of activities can be found at http://www.gensc.org. PMID:21304725

  5. Meeting report: GSC M5 roundtable at the 13th International Society for Microbial Ecology meeting in Seattle, WA, USA August 22-27, 2010.

    Science.gov (United States)

    Gilbert, Jack A; Meyer, Folker; Knight, Rob; Field, Dawn; Kyrpides, Nikos; Yilmaz, Pelin; Wooley, John

    2010-12-15

    This report summarizes the proceedings of the Metagenomics, Metadata, Metaanalysis, Models and Metainfrastructure (M5) Roundtable at the 13th International Society for Microbial Ecology Meeting in Seattle, WA, USA August 22-27, 2010. The Genomic Standards Consortium (GSC) hosted this meeting as a community engagement exercise to describe the GSC to the microbial ecology community during this important international meeting. The roundtable included five talks given by members of the GSC, and was followed by audience participation in the form of a roundtable discussion. This report summarizes this event. Further information on the GSC and its range of activities can be found at http://www.gensc.org.

  6. Proceedings of fifth international topical meeting on nuclear thermal hydraulics, operations and safety

    International Nuclear Information System (INIS)

    1997-01-01

    The fifth international topical meeting on nuclear thermohydraulics, operations and safety was convened in Beijing in April 14-18, 1997. The topical meeting was sponsored by the Chinese Nuclear Society and cosponsored by American Nuclear Society, Atomic Energy Society of Japan, American Society of Mechanical Engineers, Canada Nuclear Society, Korean Nuclear Society, Mexican Nuclear Society, Nuclear Society of Slovenia and Spanish Nuclear Society. There were 262 articles were published in the meeting. They are related nuclear power thermohydraulics, operations and safety

  7. 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…

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

    Directory of Open Access Journals (Sweden)

    Carlos Ayach

    2013-03-01

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

  9. 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...

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

    OpenAIRE

    Lucero Romero, Edita Azucena

    2014-01-01

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

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

    Directory of Open Access Journals (Sweden)

    Reiner Quick

    2009-01-01

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

  12. 76 FR 34209 - International Whaling Commission; 63rd Annual Meeting; Nominations

    Science.gov (United States)

    2011-06-13

    ... Commissioner representing the positions of non-governmental organizations. Generally, only one non-governmental... recommendations to the U.S. IWC Commissioner representing the positions of non-governmental organizations... International Whaling Commission; 63rd Annual Meeting; Nominations AGENCY: National Marine Fisheries Service...

  13. 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...

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

    Directory of Open Access Journals (Sweden)

    Pedro Carmona Ibáñez

    2007-12-01

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

  15. 76 FR 33399 - Advisory Committee on International Economic Policy; Notice of Open Meeting

    Science.gov (United States)

    2011-06-08

    ... concerning issues and challenges in international economic policy. The meeting will focus on issues relating to the advent of cloud computing as a new business model in international trade, the implications of... (Omnibus Diplomatic Security and Antiterrorism Act of 1986), as amended; Public Law 107-56 (USA Patriot Act...

  16. 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...

  17. Summary report of consultants meeting on IAEA International Database on Irradiated Nuclear Graphite Properties. 11. meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2009-05-01

    The 11th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties was held on 25-26 March 2009 at the IAEA Headquarters, Vienna, Austria. All discussions, recommendations and actions of this Consultants' Meeting are recorded in this report. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database, and make recommendations for action over the next year. This report contains the status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  18. Summary report of consultants' meeting - IAEA International Database on Irradiated Nuclear Graphite Properties. 8th meeting of the Technical Steering Committee

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2006-05-01

    The '8th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties' was held on 15-16 March 2006 at the IAEA Headquarters, Vienna, Austria. All discussions, recommendations and actions of this Consultants' Meeting are recorded in this report. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database and make recommendations for actions for the next year. This report contains the current status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  19. Fourteenth Annual Meeting of the International Working Group on Past Reactors. Summary Report. Part I

    International Nuclear Information System (INIS)

    1981-11-01

    The Fourteenth Annual Meeting of the IAEA-IWGFR was held in accordance with the recommendations of the previous Annual Group Meeting, at the Vienna International Centre, Vienna from 31 March to 3 April 1981. All Member States of the group were represented at the meeting: France, the Federal Republic of Germany, India, Italy, Japan, the Union of Soviet Socialist Republics, the United Kingdom and the United States of America. The meeting was also attended by representatives from the Commission of European Communities, the Nuclear Energy Agency of the Organisation for Economic Co-operation and Development, the International Atomic Energy Agency and observers from Switzerland. The Agenda of the Meeting was as follows: 1. Review of IWGFR activities; 2. Consideration of future method of operation of the IWGFR; 3. Consideration of Conferences on Fast Reactors; 4. Consideration of the major recommendations of some of the IWGFR specialists' meetings for which the support of the IWGFR is requested; 5. Consideration of a schedule for specialists' meetings in 1981-1982; 6. Presentations and discussions on national programmes on fast breeder reactors.; 7. Recommendation of the IWGFR regarding a request of Switzerland concerning participation in the IWGFR; 8. The date and place of the Fifteenth Annual Meeting of the IWGFR

  20. PENGARUH PENGENDALIAN INTERNAL PERUSAHAAN DAN STRUKTUR CORPORATE GOVERNANCE TERHADAP FEE AUDIT

    Directory of Open Access Journals (Sweden)

    Esti Widiasari

    2016-02-01

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

  1. 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.

  2. Meeting Report of the Fifth International Cancer Epigenetics Conference in Beijing, China, October 2016.

    Science.gov (United States)

    Gao, Dan; Herman, James G; Cui, Hengmi; Jen, Jin; Fuks, Francois; Brock, Malcolm V; Ushijima, Toshikazu; Croce, Carlo; Akiyama, Yoshimitsu; Guo, Mingzhou

    2017-07-01

    Fifth International Cancer Epigenetics Conference, Beijing, China, 21-23 October 2016 This meeting reported many new findings in the field of cancer epigenetics, including basic science, translational and clinical studies. In this report, we summarize some of the main advancements and prospects in cancer epigenetics presented at this meeting.

  3. International Meeting: Excited QCD 2014

    CERN Document Server

    Giacosa, Francesco; Malek, Magdalena; Marinkovic, Marina; Parganlija, Denis

    2014-01-01

    Excited QCD 2014 will take place on the beautiful Bjelasnica mountain located in the vicinity of the Bosnian capital Sarajevo. Bjelasnica was a venue of the XIV Winter Olympic Games and it is situated only 30 kilometers from Sarajevo International Airport. The workshop program will start on February 2 and finish on February 8, 2014, with scientific lectures taking place from February 3 to 7. Workshop participants will be accomodated in Hotel Marsal, only couple of minutes by foot from the Olympic ski slopes. ABOUT THE WORKSHOP This edition is the sixth in a series of workshops that were previously organised in Poland, Slovakia, France and Portugal. Following the succesful meeting in 2013, the Workshop is returning to Sarajevo Olympic mountains in 2014, exactly thirty years after the Games. The workshop covers diverse aspects of QCD: (i) QCD at low energies: excited hadrons, glueballs, multiquarks. (ii) QCD at high temperatures and large densities: heavy-ion collisions, jets, diffraction, hadronisation, quark-...

  4. Abstracts and Papers of the 2003 International RERTR Meeting

    International Nuclear Information System (INIS)

    2003-10-01

    The papers presented at the 25th International Meeting on Reduced Enrichment for Research and Test Reactors (RERTR) were classified according to the following subjects: National programs covering shipment of HEU to countries of origin and national RERTR programs; Molybdenum 99 production by using LEU fuel; Development and fabrication of new type of LEU fuel elements; Reactor core conversion analysis; Safety, spent fuel and regulatory issues; spent fuel storage and management

  5. [Internal audit in medical laboratory: what means of control for an effective audit process?].

    Science.gov (United States)

    Garcia-Hejl, Carine; Chianéa, Denis; Dedome, Emmanuel; Sanmartin, Nancy; Bugier, Sarah; Linard, Cyril; Foissaud, Vincent; Vest, Philippe

    2013-01-01

    To prepare the French Accreditation Committee (COFRAC) visit for initial certification of our medical laboratory, our direction evaluated its quality management system (QMS) and all its technical activities. This evaluation was performed owing an internal audit. This audit was outsourced. Auditors had an expertise in audit, a whole knowledge of biological standards and were independent. Several nonconformities were identified at that time, including a lack of control of several steps of the internal audit process. Hence, necessary corrective actions were taken in order to meet the requirements of standards, in particular, the formalization of all stages, from the audit program, to the implementation, review and follow-up of the corrective actions taken, and also the implementation of the resources needed to carry out audits in a pre-established timing. To ensure an optimum control of each step, the main concepts of risk management were applied: process approach, root cause analysis, effects and criticality analysis (FMECA). After a critical analysis of our practices, this methodology allowed us to define our "internal audit" process, then to formalize it and to follow it up, with a whole documentary system.

  6. Summary report on [IAEA] technical meeting of the International Network of Nuclear Reaction Data Centres

    International Nuclear Information System (INIS)

    Dunaeva, S.; Otsuka, N.; Schwerer, O.

    2009-08-01

    An IAEA Technical Meeting of the International Network of Nuclear Reaction Data Centres was held at the IAEA Headquarters in Vienna from 25 to 26 May 2009. The meeting was attended by 23 participants from 13 cooperating data centres. A summary of the meeting is given in this report, along with the conclusions, actions, and status report of the participating data centres. (author)

  7. 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

  8. 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.

  9. 76 FR 30229 - Notice of Meeting of the Advisory Committee on International Law

    Science.gov (United States)

    2011-05-24

    ... International Law A meeting of the Advisory Committee on International Law will take place on Monday, June 6, 2011, from 9:30 a.m. to approximately 5:30 p.m., at the George Washington University Law School... accountability mechanisms; the Arctic region and the Law of the Sea Convention; and national security in the...

  10. Abstracts and papers of the 1999 International RERTR Meeting

    International Nuclear Information System (INIS)

    1999-10-01

    The papers presented at the 22nd International RERTR Meeting dealt with the following topics: development and testing of new fuel elements (uranium-molybdenum alloys); research reactors core conversion studies (change from highly to moderately or slightly enriched uranium), including both measurements and calculations: spent fuel storage and transportation; production of 99 Mo from low enriched uranium. A number of papers were devoted to the status and future of national RERTR programs

  11. 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.

  12. International VLBI Service for Geodesy and Astrometry: General Meeting Proceedings

    Science.gov (United States)

    Vandenberg, Nancy R. (Editor); Baver, Karen D. (Editor)

    2002-01-01

    This volume contains the proceedings of the second General Meeting of the International VLBI Service for Geodesy and Astrometry (IVS), held in Tsukuba, Japan, February 4-7, 2002. The contents of this volume also appear on the IVS Web site at http://ivscc.gsfc.nasa.gov/publications/gm2002. The key-note of the second GM was prospectives for the future, in keeping with the re-organization of the IAG around the motivation of geodesy as 'an old science with a dynamic future' and noting that providing reference frames for Earth system science that are consistent over decades on the highest accuracy level will provide a challenging role for IVS. The goal of the meeting was to provide an interesting and informative program for a wide cross section of IVS members, including station operators, program managers, and analysts. This volume contains 72 papers and five abstracts of papers presented at the GM. The volume also includes reports about three splinter meetings held in conjunction with the GM: a mini-TOW (Technical Operations Workshop), the third IVS Analysis Workshop and a meeting of the analysis working group on geophysical modeling.

  13. 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, ...

  14. PENGARUH PELAKSANAAN RISK BASED INTERNAL AUDITING TERHADAP PENCEGAHAN FRAUD

    Directory of Open Access Journals (Sweden)

    Rozmita Dewi Yuniarti Rozali

    2015-12-01

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

  15. International Working Group on Life Management of Nuclear Power Plants regular meeting. Working material

    International Nuclear Information System (INIS)

    1994-01-01

    The aim of this meeting is to review the IWG activities in 1992-1993, other relevant activities, national programmes, projects of international organizations and provide recommendations of the Agency's activities, forward programmes in this area, priority scope and content of publications and meetings to be organized and sponsored by the Agency. Refs, figs and tabs

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

    OpenAIRE

    Bustamante Luna, Juan Alfredo

    2008-01-01

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

  17. 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.

  18. 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…

  19. International VLBI Service for Geodesy and Astrometry 2004 General Meeting Proceedings

    Science.gov (United States)

    Vandenberg, Nancy R. (Editor); Baver, Karen D. (Editor)

    2004-01-01

    This volume is the proceedings of the third General Meeting of the International VLBI Service for Geodesy and Astromctry IVS), held in Otlawa, Canada, February 9-11,2004. The keynote of the third GM was visions for the next decade following the main theme of "Today's Results and Tomorrow's Vision". with a recognition that the outstanding VLBI results available today are the foundation and motivation for the next generation VLBI system requirements. The goal of the meeting was to provide an interesting and informative program for a wide cross section of IVS members, including station operators, program managers, and analysts.

  20. 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.

  1. Report of international symposium on the 22nd Japan annual nuclear energy meeting, PNC general meeting and business report about nuclear energy

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1989-04-15

    This conference report consists of three parts, which report the 22nd annual nuclear energy meeting in Japan, including the list of Korean delegates, program and the contents of five session, the conference report for PNC general meeting and the report on international symposium for fruition of nuclear power business. It introduces the main conception and the contents of the symposium.

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

    OpenAIRE

    Dragos Laurentiu Zaharia; Luminita Dragne; Doina Maria Tilea

    2014-01-01

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

  3. VIII International Meeting on Lorentzian Geometry

    CERN Document Server

    Flores, José; Palomo, Francisco; GeLoMa 2016; Lorentzian geometry and related topics

    2017-01-01

    This volume contains a collection of research papers and useful surveys by experts in the field which provide a representative picture of the current status of this fascinating area. Based on contributions from the VIII International Meeting on Lorentzian Geometry, held at the University of Málaga, Spain, this volume covers topics such as distinguished (maximal, trapped, null, spacelike, constant mean curvature, umbilical...) submanifolds, causal completion of spacetimes, stationary regions and horizons in spacetimes, solitons in semi-Riemannian manifolds, relation between Lorentzian and Finslerian geometries and the oscillator spacetime. In the last decades Lorentzian geometry has experienced a significant impulse, which has transformed it from just a mathematical tool for general relativity to a consolidated branch of differential geometry, interesting in and of itself. Nowadays, this field provides a framework where many different mathematical techniques arise with applications to multiple parts of mathem...

  4. Meeting report: First International Conference on Crimean-Congo hemorrhagic fever.

    Science.gov (United States)

    Papa, Anna; Weber, Friedemann; Hewson, Roger; Weidmann, Manfred; Koksal, Iftihar; Korukluoglu, Gulay; Mirazimi, Ali

    2015-08-01

    Crimean-Congo hemorrhagic fever (CCHF) is the most widespread tick-borne disease of humans, occurring from western China to the Balkans in Eurasia and south throughout the length of Africa. Its incidence has increased over the past decade, particularly in Turkey and Iran, and the disease has also emerged in India. Research has been hindered by limited laboratory capacity in many regions where the disease is prevalent, indicating the need for collaboration between investigators in endemic countries and those with greater scientific resources. In an effort to increase such collaboration, the First International Conference on Crimean-Congo hemorrhagic fever was held in Thessaloniki, Greece, from February 13 to 14, 2015. This meeting followed the conclusion of an EU-supported Collaborative Project under the Health Cooperation Work Programme of the 7th Framework Programme (Grant agreement No. 260427). It is expected to be the first in a series of meetings that will bring together researchers from around the world to exchange knowledge and experience on various aspects of CCHF. This report summarizes major presentations by the invited speakers at the First International Conference on CCHF. Copyright © 2015 Elsevier B.V. All rights reserved.

  5. Fast reactor safety: proceedings of the international topical meeting. Volume 2

    International Nuclear Information System (INIS)

    1985-07-01

    The emphasis of this meeting was on the safety-related aspects of fast reactor design, analysis, licensing, construction, and operation. Relative to past meetings, there was less emphasis on the scientific and technological basis for accident assessment. Because of its broad scope, the meeting attracted 217 attendees from a wide cross section of the design, safety analysis, and safety technology communities. Eight countries and two international organizations were represented. A total of 126 papers were presented, with contributions from the United States, France, Japan, the United Kingdom, Germany, and Italy. Sessions covered in Volume 2 include: safety design concepts; operational transient experiments; analysis of seismic and external events; HCDA-related codes, analysis, and experiments; sodium fires; instrumentation and control/PPS design; whole-core accident analysis codes; and impact of safety design considerations on future LMFBR developments

  6. The International Commission of Non-Ionizing Radiation Protection: meeting the challenges in NIR protection

    Energy Technology Data Exchange (ETDEWEB)

    McKinlay, A [National Radiological Protection Board, Didcot (United Kingdom). ICNIRP

    2002-07-01

    This paper summarises ICNIRP's brief history from its beginnings as a committee of the International Radiation Protection Association (IRPA) to the present as an independent International Commission, and examines how it has structured itself to meet the challenges in non-ionising radiation (NIR) protection now and in the future.

  7. Minutes of the 23rd meeting of the International Nuclear Data Committee

    International Nuclear Information System (INIS)

    Nichols, A.L.

    2000-06-01

    The document contains the reports of the two working groups on 'Nuclear Data Dissemination and Co-ordination' and 'Nuclear Data Technology Transfer and Training', the full report of the 23rd meeting of the International Nuclear Data Committee, and seven appendices

  8. ENS RRFM 2005: 9th international topical meeting on research reactor fuel management. Transactions

    International Nuclear Information System (INIS)

    2005-01-01

    The ENS topical meeting on research reactor fuel management is an annual conference launched successfully in 1997. It has since then grown into well established international forum for the exchange and expertise on all significant aspects of the nuclear fuel cycle of research reactors. Oral presentations at this meeting were divided in the following four sessions: International Topics; Fuel Development, Qualification, Fabrication and Licensing; Reactor Operation, Fuel Safety and Core Conversion; Spent Fuel Management, Back-end Options, Transportation. The three poster sessions were devoted to fuel development, qualification, fabrication and licensing; reactor operation, fuel safety, core conversion, spent fuel; spent fuel management, fuel cycle back-end options, transportation

  9. Proceedings of the 1988 International Meeting on Reduced Enrichment for Research and Test Reactors

    Energy Technology Data Exchange (ETDEWEB)

    1993-07-01

    The international effort to develop and implement new research reactor fuels utilizing low-enriched uranium, instead of highly- enriched uranium, continues to make solid progress. This effort is the cornerstone of a widely shared policy aimed at reducing, and possibly eliminating, international traffic in highly-enriched uranium and the nuclear weapon proliferation concerns associated with this traffic. To foster direct communication and exchange of ideas among the specialists in this area, the Reduced Enrichment Research and Test Reactor (RERTR) Program, at Argonne National Laboratory, sponsored this meeting as the eleventh of a series which began 1978. Individual papers presented at the meeting have been cataloged separately.

  10. Proceedings of the 1988 International Meeting on Reduced Enrichment for Research and Test Reactors

    International Nuclear Information System (INIS)

    1993-07-01

    The international effort to develop and implement new research reactor fuels utilizing low-enriched uranium, instead of highly- enriched uranium, continues to make solid progress. This effort is the cornerstone of a widely shared policy aimed at reducing, and possibly eliminating, international traffic in highly-enriched uranium and the nuclear weapon proliferation concerns associated with this traffic. To foster direct communication and exchange of ideas among the specialists in this area, the Reduced Enrichment Research and Test Reactor (RERTR) Program, at Argonne National Laboratory, sponsored this meeting as the eleventh of a series which began 1978. Individual papers presented at the meeting have been cataloged separately

  11. 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.

  12. The third international meeting on genetic disorders in the RAS/MAPK pathway: towards a therapeutic approach.

    Science.gov (United States)

    Korf, Bruce; Ahmadian, Reza; Allanson, Judith; Aoki, Yoko; Bakker, Annette; Wright, Emma Burkitt; Denger, Brian; Elgersma, Ype; Gelb, Bruce D; Gripp, Karen W; Kerr, Bronwyn; Kontaridis, Maria; Lazaro, Conxi; Linardic, Corinne; Lozano, Reymundo; MacRae, Calum A; Messiaen, Ludwine; Mulero-Navarro, Sonia; Neel, Benjamin; Plotkin, Scott; Rauen, Katherine A; Roberts, Amy; Silva, Alcino J; Sittampalam, Sitta G; Zhang, Chao; Schoyer, Lisa

    2015-08-01

    "The Third International Meeting on Genetic Disorders in the RAS/MAPK Pathway: Towards a Therapeutic Approach" was held at the Renaissance Orlando at SeaWorld Hotel (August 2-4, 2013). Seventy-one physicians and scientists attended the meeting, and parallel meetings were held by patient advocacy groups (CFC International, Costello Syndrome Family Network, NF Network and Noonan Syndrome Foundation). Parent and patient advocates opened the meeting with a panel discussion to set the stage regarding their hopes and expectations for therapeutic advances. In keeping with the theme on therapeutic development, the sessions followed a progression from description of the phenotype and definition of therapeutic endpoints, to definition of genomic changes, to identification of therapeutic targets in the RAS/MAPK pathway, to preclinical drug development and testing, to clinical trials. These proceedings will review the major points of discussion. © 2015 Wiley Periodicals, Inc.

  13. Abstracts and papers presented at the 2004 international RERTR meeting

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    2005-07-01

    Oral and poster presentations of the Meeting covered the following topics: National and international programs related to Reduced Enrichment for Research and Test Reactors (RERTR). Development of new fuel types, testing, fabrication, modelling. Studies of reactor cores conversion from highly enriched to low enriched fuel, including licensing. New and converted reactors. Spent fuel management including storage and transportation. Production of Molybdenum 99 under converted core conditions.

  14. Abstracts and papers presented at the 2004 international RERTR meeting

    International Nuclear Information System (INIS)

    2005-01-01

    Oral and poster presentations of the Meeting covered the following topics: National and international programs related to Reduced Enrichment for Research and Test Reactors (RERTR). Development of new fuel types, testing, fabrication, modelling. Studies of reactor cores conversion from highly enriched to low enriched fuel, including licensing. New and converted reactors. Spent fuel management including storage and transportation. Production of Molybdenum 99 under converted core conditions

  15. Summary report of consultants' meeting on IAEA international database on irradiated nuclear graphite properties

    International Nuclear Information System (INIS)

    Humbert, D.; Wickham, A.J.

    2007-06-01

    The '9th Meeting of the Technical Steering Committee for the International Database on Irradiated Nuclear Graphite Properties' was held on 26-27 March 2007 at the IAEA Headquarters, Vienna, Austria. All discussions, recommendations and actions of this Consultants' Meeting are recorded in this report. The purposes of the meeting were to review the matters and actions identified in the previous meeting, undertake a review of the current status of the database and make recommendations for actions for the next year. This report contains the current status of the identified actions as well as a summary of the recommendations on enhancements to the database. (author)

  16. 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...

  17. 78 FR 22263 - Advisory Council on the Standards for Internal Control in the Federal Government; Meeting

    Science.gov (United States)

    2013-04-15

    ... GOVERNMENT ACCOUNTABILITY OFFICE Advisory Council on the Standards for Internal Control in the... Standards for Internal Control in the Federal Government; Notice of Meeting. SUMMARY: The US Government Accountability Office (GAO) is initiating efforts to revise the Standards for Internal Control in the Federal...

  18. 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...

  19. 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...

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

    DEFF Research Database (Denmark)

    Kiertzner, Lars

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