Search Results - subject:"Audit evidence"

Audit evidence, technology, and judgement : a review of the literature in response to ED-500

Barr-Pulliam, Dereck; Calvin, Christopher G.; Eulerich, Marc - In: Journal of international financial management & accounting 35 (2024) 1, pp. 36-67

Persistent link: https://www.econbiz.de/10014472374

Application of the sampling selection technique in approaching financial audit

Munteanu, Victor; Petruța Zamfir, Monica; Florea, … - In: Academic journal of economic studies 4 (2018) 1, pp. 123-132

Persistent link: https://www.econbiz.de/10011824774

The contribution of computer assisted auditing techniques (CAAT) and of the business intelligence instruments in financial audit

Zuca, Marilena; Țînța, Alice - In: Academic journal of economic studies 4 (2018) 1, pp. 183-191

Persistent link: https://www.econbiz.de/10011824835

An audit evidence planning model for the public sector

Mentz, Marian; Barac, Karin; Odendaal, Elza - In: Journal of economic and financial sciences : JEF 11 (2018) 1, pp. 1-14

Persistent link: https://www.econbiz.de/10012016865

PRODUCT MANAGEMENT AUDIT

Rau, Valentin - In: Annals of University of Craiova - Economic Sciences Series 1 (2013) 41, pp. 85-91

Product audit is the method which aims at evaluating the efficiency of preventive and corrective actions implemented to improve a product-specific manufacturing process. Efficiency is measured by comparing the results obtained from testing the final product against product specification. Product...

Persistent link: https://www.econbiz.de/10010734564

ИНФОРМАЦИОННАЯ ОСНОВА ОЦЕНКИ АУДИТОРСКОГО РИСКА СУЩЕСТВЕННОГО ИСКАЖЕНИЯ ФИНАНСОВОЙ (БУХГАЛТЕРСКОЙ) ОТЧЕТНОСТИ

ПОСОХИНА А.В. - In: Вестник Пермского … (2013) 3, pp. 48-53

В статье рассматривается информационная основа оценки аудиторских рисков. Предложен вариант применения методики анкетирования для оценки риска средств...

Persistent link: https://www.econbiz.de/10011239975

ФОРМИРОВАНИЕ АУДИТОРСКОГО МНЕНИЯ И ВАРИАНТЫ ЕГО МОДИФИКАЦИИ

ГЕННАДЬЕВНА, БЕЛОЗЕРОВА ТАТЬЯНА - In: Вестник Адыгейского … (2012) 3, pp. 137-144

В мае 2010 г. приказом Министерства финансов Российской Федерации №46-н утверждены три Федеральных стандарта аудиторской деятельности (ФСАД №1/2010, №2/2010, №3/2010),...

Persistent link: https://www.econbiz.de/10011231284

""Going Concern"" And The Effects Of The Operational Cycle Management. An Empirical Study Concerning The Usage Of Financial Analysis For Obtaining Preliminary Proofs In The Task Of Financial Audit

Mironiuc, Marilena; Robu, Ioan-Bogdan; Robu, Mihaela-Alina - In: Analele Stiintifice ale Universitatii "Alexandru Ioan … 2011SE (2011) july, pp. 41-53

In the financial audit engagement, the auditor’s objective is to express an independent and professional opinion regarding the accuracy of financial statements, in agreement with the accounting reference. Also, the auditor will ensure that financial statements have been drawn in compliance...

Persistent link: https://www.econbiz.de/10010558927

SIGNIFICANT DOUBT ABOUT THE GOING CONCERN ASSUMPTION IN AUDIT

Socol, Adela - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 29-29

The purpose of this paper is to survey the going concern principle and its applicationin auditor’s work. The management of an entity is responsible for the assumption of the goingconcern principle in the compilation of the financial statements. We study the auditor’sresponsibilities in the...

Persistent link: https://www.econbiz.de/10008775987

WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

Oprean, Ioan; Span, Georgeta Ancuta - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 25-25

audit evidence collected through proceduressuch as: inspection, confirmation, documentation etc. Audit evidence is used to … thefinancial position of the company. To achieve a reasonable assurance, the auditor should gathersufficient and high quality audit … evidence so that the view expressed in the report of the independentauditor should be based on a credible and relevant …

Persistent link: https://www.econbiz.de/10008497426