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Showing 1 to 20 of 29 for “"audit process"”.
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The statutory audit process of an insurance principal
PURPOSE: The research sought to analyse the audit procedures which are specific to a specialised insurance audit. It further analysed the shortcomings and weaknesses which are currently prevalent in an insurance audit, from the perception of the auditor. DESIGN: A mono-method qualitative …
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Framework for the audit process implementation on public buildings
Audit of public buildings (PBs) is a relatively new phenomenon in the construction industry in Malaysia. Until 2006, there was no such audit conducted on PBs in Malaysia. In 2007, the government, through the Public Works Department (PWD) introduced audit on all buildings owned by the federal …
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Meeting Joint Commission Compliance by Improving the Chart Audit Process
… to do so, a redesign of their current chart auditing system needed to occur to take the process from pen and paper to an electronic database where the data gathered from the audit could be disseminated. The quality improvement team focused on ensuring that the new electronic process was …
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Auditor and client commitment to audit preparation in a quality audit process
… appreciate the involvement of the client in an audit process (Canning, Malsch & O’Dwyer, 2017), the aim of this study is to explore the importance of audit client commitment to comprehensive audit preparation, to improve the quality of a UK financial statements audit. This research is based on a …
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Third-party quality management audits for automotive component manufacturing: Perceptions and insights into a necessary yet debatable practice
<p>Third-party quality audits have been a continued practice within the manufacturing community since release of the ISO 9000 standard in 1987. In recent times, many within the manufacturing industry are questioning the value of the audit process. (Sayle, 1995, Sayle 1999, Douglas, 2000, Gordon, …
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Assessing Fraud Risk, Trustworthiness, Reliability, and Truthfulness: Integrating Audit Evidence from Multiple Sources
To assess fraud risk, auditors collect evidence in a sequential manner by reviewing workpaper documentation, and by collecting corroborating and clarifying information from financial (management) personnel and nonfinancial (operating) personnel. SAS 99 (AICPA, 2002) noted that audit evidence …
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The Effects of Supervisor Preferences and Group Engagement Oversight on Component Auditor Skepticism in a Group Audit Engagement
The AICPA recently released new authoritative audit guidance related to group audits of nonpublic organizations which requires group engagement teams to be involved in the work of a component auditor, including certain minimum baseline requirements and the option for more extensive involvement at …
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See Something, Say Nothing? How an Auditor's Moral Judgments Influence Detected Fraud Reporting
… in reporting actual fraud discovered during the audit process. This study examines the relationship between an auditor’s moral judgments and their decision to report detected immaterial fraud. Grounding this research in Moral Foundations Theory (MFT), I perform a between-group experiment to …
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An investigation into the powers of the Auditor-General SA and its ability to strengthen the quality of democracy in South Africa
… on the extent to which the public sector audit process contributes to the strength of democracy in South Africa by enhancing accountability. By studying audit outcomes, the concerns of the Auditor-General of South Africa (AGSA) around lack of accountability due to auditee …
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Risk adjusted mortality rates : Do they differ if bases on administrative data (hospital standardised mortality ratio) versus a physiological predictive model (APACHE IV ®)?
… study will use the data generated. An additional audit process will be implemented to determine and ensure the integrity of the data. Ethics: The healthcare facilities have standard processes in place to ensure confidentiality and the statistician analysing the data is employed by the healthcare …
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Promoting flexible idea generation in audit planning: the effects of counterfactual mindset and example provision
… Board and the release of their reports on audit deficiencies by public accounting firms have increased the dialog about what constitutes sufficient audit evidence. Since the determination of what is sufficient depends largely on professional judgment there is no bright line rule that …
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Effects of Experiential and Reflective Interventions on Novice Auditor Selection of Evidence Gathering Techniques
Auditing literature recently identified what has been termed a "social mismatch" between novice auditors and older, more experienced, more knowledgeable client contacts (Bennett and Hatfield 2013). This phenomenon occurs when novice auditors avoid face-to-face interactions with clients and can …
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Continuous monitoring of enterprise risks: A delphi feasibility study
… being harnessed to reinvent the risk management process. One promising technology is Continuous Auditing, which seeks to transform the audit process from periodic reviews of a few transactions to a continuous review of all transactions. However, the highly integrated, rapidly changing and …
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The development and adaptation of the computer aided environment to facilitate industrial energy audits
Industrial Energy Audits became more significant in the last several decades in response to increasing rates of energy cost and sustainable awareness. The Industrial Assessment Center supported by the U.S. Department of Energy is an organization that helps participating industrial facilities to …
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Socially Distant in the Age of Audit Independence: Rethinking the Impact of Social and Economic Ties on Audit Quality
Audit independence and audit negotiation research streams reach different conclusions regarding the impact of social ties on audit quality. Research on audit independence and professional skepticism treats independence rules as a mitigating factor to detection risk, suggesting that social cohesion …
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AN AUDIT COMMITTEE MEMBER’S ROLE IN AUDIT ADJUSTMENT DISPUTES: THE EFFECT OF EXTERNAL AUDITOR ATTACHMENT ON AN AUDIT COMMITTEE MEMBER’S ASC 360 ADJUSTMENT DECISIONS.
Audit committee members play a pivotal role in the audit process, specifically, when negotiating disputes between management and the external auditor concerning audit adjustments. According to Auditing Standard 16 (formerly AU Section 380.34-.44), the external auditors are required to discuss, with …
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Essays on Motivating Investment
… Real Estate Investment Trusts‘ uses of the audit process to increase financial transparency, and their ability to attract and/or maintain reasonable access to capital investment. I find that capital investment is positively and significantly associated with three commonly used audit-related …
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Hedge Fund Ownership and Auditor-Client Contracting In U.S. Firms
… between hedge fund ownership and the external audit process.</p> <p>The purpose of this study is to investigate whether hedge fund ownership affects auditor-client contracting. Specifically, the study examines the relationships between hedge fund ownership and (1) audit fees, (2) audit lag, (3) …
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The Impact of Audit Engagement Partner Disclosure on Audit Outcomes in the United States
<p>ABSTRACT</p> <p>THE IMPACT OF AUDIT ENGAGEMENT PARTNER DISCLOSURE ON AUDIT OUTCOMES IN THE UNITED STATES</p> <p>by</p> <p>James Alan Bell</p> <p>This study is motivated by the Public Company Accounting Oversight Board’s (PCAOB) mandate requiring the public disclosure of the audit engagement …
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