Search Results - subject:"audit procedures"

Assessing the Risk of Fraud at Olympus and Identifying an Effective Audit Plan

Fukukawa, Hironori; Mock, Theodore J.; Srivastava, … - In: The Japanese Accounting Review 4 (2014) December, pp. 1-25

existed and would have likely directed the audit team to effective forensic audit procedures. …

Persistent link: https://www.econbiz.de/10011262810

РОЛЬ СЛУЖБИ ВНУТРІШНЬОГО КОНТРОЛЮ ПРИ ОЦІНКИ АУДИТОРСЬКОГО РИЗИКУ

Борисович, Стоян Олег - In: Экономикс Economics (2014) 3

В статье рассмотрена система внутреннего контроля как фактора проверки, направленного на снижение аудиторских рисков при осуществлении аудиторских проверок,...

Persistent link: https://www.econbiz.de/10011220252

Using Peer Firms to Examine whether Auditor Industry Specialization Improves Audit Quality and to Enhance Expectation Models for Analytical Audit Procedures

Minutti Meza, Miguel - 2011

. The second Chapter examines whether account-level expectation models for analytical audit procedures can be enhanced by …

Persistent link: https://www.econbiz.de/10009480643

ОСОБЕННОСТИ МЕТОДИКИ ДИАГНОСТИЧЕСКОГО ОБСЛЕДОВАНИЯ СЛУЖБОЙ ВНУТРЕННЕГО АУДИТА В БАНКАХ

ПИСЬМЕННАЯ М. - In: Вісник Киiвського … (2011) 3, pp. 59-62

Исследованы направления развития методического обеспечения внутреннего аудита в банках, предложена методика диагностического обследования финансового...

Persistent link: https://www.econbiz.de/10011234517

Sweden; Financial Sector Assessment Program Update-Detailed Assessment of Observance on Insurance Core Principles

International Monetary Fund (IMF); International … - 2011

The staff report highlights that the insurance sector in Sweden is well developed and mature. The captive insurance segment is mainly driven by tax advantages. This assessment provides an update on the significant regulatory and supervisory developments in the insurance sector of Sweden since...

Persistent link: https://www.econbiz.de/10011244907

Cream-filled cookies : an assurance in-class case

Ryan, Jo-Anne - In: Accounting perspectives : a journal of The Canadian … 15 (2016) 1, pp. 70-78

Persistent link: https://www.econbiz.de/10011474086

Fraud Detection and Financial Reporting and Audit Delay

Yim, Andrew - Volkswirtschaftliche Fakultät, … - 2010

considering whether to perform extended audit procedures after observing a red flag generated from regular audit procedures. An … audit delay is represented by the event of extending audit procedures and manifested as a financial reporting delay observed … audit procedures improves and/or when the ex ante probability of fraud reduces. My result on the market reaction to a delay …

Persistent link: https://www.econbiz.de/10008784615

South Africa; Report on Observance of Standards and Codes

International Monetary Fund (IMF); International … - 2010

South Africa has made good progress in developing its system for combating money laundering (ML) and financing of terrorism (FT). The report provides a summary of the Anti- Money Laundering/Combating the Financing of Terrorism (AML/CFT) measures and also contains recommendations on how the...

Persistent link: https://www.econbiz.de/10011245661

WAYS OF STRENGHTENING THE STATUTORY AUDIT EFFICIENCY

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

The integrity of the auditor’s opinion and the audit process conducting effectivenesshangs on the professional judgment applied on obtaining, processing and interpreting the internal andexternal information. Documentation is based on all the audit evidence collected through proceduressuch as:...

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

Jersey; Financial Sector Assessment Program Update: Detailed Assessment of Observance of the Insurance Core Principles

International Monetary Fund (IMF); International … - 2009

This report presents a Detailed Assessment of the Observance of the Insurance Core Principles Report on Jersey. Other than the international business, most cover is obtained from insurers based overseas by the large insurance broker community on the island. There is no ombudsman and no...

Persistent link: https://www.econbiz.de/10011244882