Αποτελέσματα Αναζήτησης
1 Δεκ 2008 · The study investigated the role of data analytics in enhancing external audit quality in South Africa, the relationship between external audit, audit quality and data analytics and the...
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External audit is the process of independent evaluation of the company’s financial statements by a qualified independent third party, the external auditor. In this case, auditors review the transactions and balances of the company’s accounting records to determine whether they are complete and accurate. As a result, auditors express their ...
25 Νοε 2020 · According to accounting historian John L. Carey, a former administrative vice president of the AICPA (known before 1957 as the American Institute of Accountants), audits were required by law in England as early as 1845 to protect shareholders from “improper actions by promoters and directors.”
This chapter first examines the place of external audit and the supreme audit institutions (SAIs) that are responsible for providing audit services to government in individual countries, and addresses possible misconceptions about external audit. It then notes...
Operational audit is a future-oriented, sys-tematic, and independent evaluation of organizational activities. The process is very similar to the processes for other forms of audits, such as the financial audit, but the operational audit process is a much more in-depth review of the business.
This paper aims to analyze the development of auditing. It is found that auditing has evolved through a number of stages. In the mid 1800s to early 1900s, the audit practice was considered as " traditional conformance role of auditing ".
It presents the general view of the audit history studies by examining the audit research in the three leading journals in the history of accounting in terms of volumetric trend, keyword, authorship, subject, research periods, location, and method over the years.
