Search Results - subject:"risk audit"

Evaluating the change process for business risk auditing : legitimacy experiences of non-Big 4 auditors

Buuren, Joost van; Koch, Christopher; Nieuw Amerongen, … - In: Auditing : a journal of practice & theory 37 (2018) 2, pp. 249-269

Persistent link: https://www.econbiz.de/10011900529

The Application of Business Risk Audit Methodology Within Non-Big-4 Firms

Kutum, Imad - 2010

give recognition to this approach. Studies investigating the business risk audit approach have relied on the content of … business risk audit approach within the non-Big-4 audit firms, with a focus on three countries: the United States, the United … findings show that non-Big-4 audit firms in the three countries adopted the business risk audit; their motivation was primarily …

Persistent link: https://www.econbiz.de/10009465811

Changing Methodologies in Financial Audit and Their Impact on Information Systems Audit

VILSANOIU, Daniel; SERBAN, Mihaela - In: Informatica Economica 14 (2010) 1, pp. 59-65

. Finally, our research suggests that there is a direct causality effect between the employment of BRA (business risk audit …

Persistent link: https://www.econbiz.de/10009416424

DEVELOPMENT OF THE ACCOUNTING PROFESSION IN ALBANIA IN THE NEW ERA OF MARKET ECONOMY

Shkurti, Rezarta; Leka, Brikena - In: Studies in Business and Economics 5 (2010) 3, pp. 247-258

In this paper we give an overview of the most important developments that the accounting profession has experienced ever since Albania switched from a closed economy to an open market one. We put forth a discussion about the factors that recently seem to represent major challenges for the...

Persistent link: https://www.econbiz.de/10008799677

INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES

Petrascu, Daniela - In: Studies in Business and Economics 5 (2010) 3, pp. 238-246

This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean. It is also exposed a brief history about the emergence and development of internal audit and...

Persistent link: https://www.econbiz.de/10008799694

Misstatements in financial statements : the relationship between inherent and control risk factors and audit adjustments

Ruhnke, Klaus; Schmidt, Martin - In: Auditing : a journal of practice & theory 33 (2014) 4, pp. 247-269

Persistent link: https://www.econbiz.de/10010467308

Business risks and auditor decisions : evidence from Tunisia

Thabet, Imen - In: African journal of accounting, auditing and finance : AJAAF 3 (2014) 4, pp. 308-328

Persistent link: https://www.econbiz.de/10011349640