towards processes and existences examination and so on. In order to answer of the question what means to audit from financial … estimating of the control risk, as well as the costs and advantages assessing of the internal control mechanisms testing … well as the substantial tests of the operations from a sequence, it is emphasized the amplitude, the difficulty and risks …

Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis …, the fact that most internal audit activities regard financial-accounting information and the fact that most internal … auditors have a significant background in fields regarding accounting. Although the origins of accounting and audit are not …

acceptable level of the audit risk; understanding the internal control system of the entity; determining rigorously of the terms …In order to exercise efficiently the financial audit it is required to adequately plan it, for each individual mission …

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This … study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach … consist of 1,813 firm-years. We find that the tax risk has no effect on audit report lag. This finding holds up when one …

Identifying and assessing audit risk is a key part of the audit process. Prior research documented that auditors … primarily look at financial data, information, and measures when assessing the audit risk for an audit engagement. However … perceive and assess audit risk for an audit engagement in the period following the Egyptian revolution of January 25, 2011. The …

priced by external auditors, we first document a positive association between audit fees and tax risk incremental to fee … responses to tax risk. In particular, we document that tax risk is positively associated with both audit report lag and the … activities. In this study, we examine how external auditors respond to tax risk, measured using the volatility of firms' annual …

literature, it is possible that the audit opinion helps investors assess and assume risk in a more informed manner. However …This paper attempts to analyse the information content of a qualified audit opinion on the pricing of an IPO. To … minimise the effect of selection bias, we match the sample of IPOs with an audit opinion and without, based on their propensity …

Important audit judgments concerning client selection, audit program planning and risk assessment all may be impacted … by the approach taken to assess risk and to interpret audit evidence. This experimental study examines whether auditors …' risk assessments are influenced by the risk assessment approach and by assertion framing. Risk assessment approach was …