Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 5 of 5 for “"audit procedure"”.
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Improving energy efficiency in state-funded facilities through the development and use of a simplified energy audit procedure
… determines the baseline, establish an energy auditing procedure, and recommend monitoring techniques. In addition, this report documents a procedure developed to make recommendations for improvements and select building and equipment upgrades based and return on investment calculations. The …
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Premature audit sign-offs and the underreporting of chargeable time in public accounting: examination of an ethical decision making model
… underreporting of chargeable time and premature audit sign-offs can adversely affect public accounting firms. While prior studies of these activities have generally lacked a strong theoretical foundation, the decision model used in this study integrates elements of cognitive moral development, …
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Facilitating Configural Processing Within the Audit Team: An Additional Benefit of the SAS 99 Fraud Brainstorming Session
This study considers the ability of the audit team to configurally process information, that is, to piece together information cues held by individual team members and recognize the underlying pattern in the information. It also examines how the hierarchical structure of the audit team impacts the …
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Statutory auditor's role in corporate social and environmental reporting
The social and environmental audit practice is regarded as an effective mechanism for adding accuracy and credibility to the corporate social responsibility reports. In civilised societies, auditing is viewed as an evaluative tool for enhancing corporate accountability and transparency (Power, …
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The Effects of Core Audit Teams' Review of Centralized Audit Teams' Work
… accounting firms recently created U.S.-based audit support groups to advance efficiency and consistency by applying firm-wide methodologies and standard audit procedures in judgmental/routine accounting areas. These groups—hereafter called the centralized audit team (CAT)—service several …