Purpose: The main purpose of this paper is to determine how particular audit firms deal with ISA 701 requirements and the society expectations towards reporting the materiality levels. Additionally, the aim of this paper is to range the assertions in terms of the frequency of their occurrence....

"Audits are laden with performance problems that cause delays in completing audit work and delivering valuable information to audit clients and stakeholders. Agile is a topic of discussion in many disciplines especially for software development and is just starting to find its way to audit....

"The Design, Implementation, and Audit of Occupational Health and Safety Management Systems describes some of the elements that constitute an SMS, the implementation process, and the auditing of the conformance to standards. It covers more than 60 processes, programs, or standards of a system,...

The purpose of this report is to gain an understanding of the regulatory environment for auditors in a jurisdiction and the extent of quality assurance and oversight that takes place. In the Report on the Observance of Standards and Codes (ROSC) Accounting and Auditing (A&A) diagnostic...

To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards on which the reporting and auditing requirements are based. The objective of the auditing standards analysis is to compare the national standards used to conduct audits of...

The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries seeking to improve their business environment to attract...

The main purpose of this study is to determine the effects of Turkish Accounting Standards, which are compatible with International Financial Reporting Standards composed by the International Accounting Standards Board and providing to eliminate the differences among the accounting practices of...

Context of the organization -- Management systems and business control -- ISO 19011 and initiating audit culture -- Relationships with auditees -- The audit adventuretm -- Prepare audit activities -- Conduct the audit -- Teamwork and the conscious use of language -- Conclude the audit -- Write...