Search Results - "AUDITING procedures"

Performance Auditing Trends at a Supreme Audit Institution: UK National Audit Office, 1999 to 2021.

Authors: Michael, Amir Ferry, Laurence McDonald, Bruce et al.

Source: Financial Accountability & Management. Nov2025, Vol. 41 Issue 4, p693-703. 11p.

Subject Terms: *AUDITING procedures, *KEY performance indicators (Management), *QUANTITATIVE research, EVALUATION research, POLITICAL change, CRISES

Company/Entity: GREAT Britain. National Audit Office

Use of Component Auditors in Multinational Group Audits and Investment Efficiency.

Authors: Chen, Li‐Jen¹ (AUTHOR) lchen025@plattsburgh.edu

Source: Journal of Corporate Accounting & Finance (Wiley). Oct2025, Vol. 36 Issue 4, p155-166. 12p.

Subject Terms: *AUDITING procedures, *INVESTMENT management, *INTERNATIONAL business enterprises, *AUDITORS, *INVESTORS

Geographic Terms: UNITED States

Assessing the solvency of virtual asset service providers: are current standards sufficient?

Authors: Saggese, Pietro Segalla, Esther Sigmund, Michael et al.

Source: Applied Economics. Oct2025, Vol. 57 Issue 49, p8178-8193. 16p.

Subject Terms: *CRYPTOCURRENCY exchanges, *AUDITING procedures, *DATA analysis, *CRYPTOCURRENCIES, *LIQUIDITY (Economics), *BLOCKCHAINS, POLICY analysis

Geographic Terms: AUSTRIA

Cyberscan: Cybersecurity auditing tools review.

Authors: Kumar, Sundeep Jindal, Rajni

Source: AIP Conference Proceedings. 2025, Vol. 3297 Issue 1, p1-10. 10p.

Subject Terms: *COMPUTER network security, *AUDITING procedures, *CONFIDENTIAL business information, *INTERNET security, *REAL-time computing, *HAZARDS, *CYBERINFRASTRUCTURE

Reverse factoring: accounting practices in a regulatory vacuum.

Authors: Gelsomino, Luca Paananen, Mari Papadopoulos, Savvas et al.

Source: Accounting Forum. Jul2025, p1-34. 34p. 7 Illustrations.

Subject Terms: *AUDITING procedures, *FINANCIAL statements, *SUPPLY chains, *ACCOUNTS payable, *CASH flow, REGULATORY compliance, FINANCIAL disclosure laws

Remplacements stratégiques d'auditeurs signataires à la suite d'erreurs dans les rapports financiers : le rôle de l'expérience des auditeurs.

Authors: Feil, Lisa Voeller, Dennis

Source: Accounting Auditing Control / Comptabilité Contrôle Audit (English Edition). Sep2025, Vol. 31 Issue 3, p9-63. 55p.

Subject Terms: *AUDITING procedures, *AUDITING, *AUDITORS, *FINANCIAL statements

THE ROLE OF ARTIFICIAL INTELLIGENCE IN THE INTERNAL AUDIT FUNCTION.

Authors: Harriar, Shonesa Otero, Angel R.

Source: Journal of Theoretical Accounting Research. Fall2025, Vol. 21 Issue 1, p21-47. 27p.

Subject Terms: *AUDITING procedures, *ARTIFICIAL intelligence, *ALGORITHMIC bias, *HUMAN error, *INTERNAL auditing, DATA management

DETERMINANTS OF SUSTAINABILITY REPORTING AUDIT: AN EMPIRICAL ANALYSIS OF PRACTICES IN ASIA.

Alternate Title: ДЕТЕРМІНАНТИ АУДИТУ ЗВІТНОСТІ ПРО СТАЛИЙ РОЗВИТОК: ЕМПІРИЧНИЙ АНАЛІЗ ПРАКТИК У КРАЇНАХ АЗІЇ.

Authors: Bezverkhyi, Kostiantyn Parasii-Verhunenko, Iryna Yurchenko, Oleksander et al.

Source: Financial & Credit Activity: Problems of Theory & Practice. 2025, Vol. 5 Issue 64, p139-164. 26p.

Subject Terms: *AUDITING procedures, *CORPORATE governance, *ENVIRONMENTAL, social, & governance factors, *SOCIAL accounting, *SUPERVISION, SUSTAINABLE development reporting, SOUTHEAST Asians, HONESTY

Geographic Terms: INDIA, CHINA, ASIA

How do auditors respond to major emergencies? Empirical evidence from the COVID-19 pandemic.

Authors: Xiang, Weiming Ma, Chen

Source: Managerial Auditing Journal. 2025, Vol. 40 Issue 5, p483-519. 37p.

Subject Terms: *AUDITING fees, *AUDITING procedures, *SOCIAL impact, *COVID-19 pandemic, *AUDITORS

Auditor communication on critical audit matters: Timing, inspection likelihood, and the audit committee.

Authors: Whitfield, Aubrey R. Kang, Yoon Ju Trotman, Ken T.

Source: Contemporary Accounting Research. Jun2024, Vol. 41 Issue 2, p976-999. 24p.

Subject Terms: *AUDIT committees, *AUDITING procedures, *AUDITORS, *AUDITING

Geographic Terms: UNITED States

Tax audits and the policing of corporate taxes: Insights from tax executives.

Authors: Seidman, Jeri K. Sinha, Roshan K. Stomberg, Bridget

Source: Contemporary Accounting Research; Sep2025, Vol. 42 Issue 3, p1744-1775, 32p

Subject Terms: TAX auditing, FAIRNESS, TAXPAYER compliance, AUDITING procedures, CORPORATE taxes, CORPORATE governance, TAX administration & procedure, POLICE

'Audit failures: why they occur and some suggestions for reducing them' - A practitioner view.

Authors: Prodromides, Panos^1,2 (AUTHOR) pprodromides@cypaob.gov.cy

Source: Accounting & Business Research. Aug2025, Vol. 55 Issue 5, p507-509. 3p.

Subject Terms: *AUDITOR-client relationships, *AUDITING procedures, *CONTRACTS, *INVESTORS, *FINANCIAL statements, *AUDITING, *AUDIT committees, *PARTNERSHIP agreements

Employee Benefit Audit Challenges--Steps to Ensure a Smooth Audit Process.

Authors: MORRIS, ANNE¹

Source: Journal of Pension Benefits: Issues in Administration. Spring2025, Vol. 32 Issue 3, p11-14. 4p.

Subject Terms: *EMPLOYEE benefits, *AUDITING procedures, *TEAMS in the workplace, *AUDIT risk, *COOPERATION, *CONSULTING firms, *ORGANIZATION

Professional Skepticism as a Mediator between Brainstorming Sessions and Audit Quality: Case of Jordan.

Authors: Bataineh, Ashraf¹ bataineh_ashraf@bau.edu.jo

Source: Management & Accounting Review. Apr2025, Vol. 24 Issue 1, p495-521. 27p.

Subject Terms: *AUDITING procedures, *FINANCIAL statements, *PROFESSIONAL practice, POLAR effects (Chemistry), RESEARCH personnel

Does Discussing Audit Procedures in Critical Audit Matter Calibrate Financial Reporting Risk Assessments?

Authors: Boo, El'fred Low, Kin Yew Shankar, Premila Gowri et al.

Source: Accounting Horizons. Jun2025, Vol. 39 Issue 2, p19-31. 13p.

Subject Terms: *RISK assessment, *AUDITING procedures, *AUDIT risk, *AUDITING, *DISCLOSURE in accounting, *VALUATION of investments, *STANDARD-setting organizations

Облікове забезпечення аудиту нематеріальних активів аграрних формувань.

Alternate Title: Accounting Support for the Audit of Intangible Assets of Agricultural Formations.

Authors: Негода, Юлія¹ negoda_y@nubip.edu.ua

Source: Accounting & Finance / Oblìk ì Fìnansi. 2025, Vol. 108 Issue 2, p5-12. 8p.

Subject Terms: *AUDITING procedures, *ACCOUNTING, *DIGITAL transformation, *ACCOUNTING standards, *FINANCIAL risk, *AUDITING, *INTERNAL auditing

The Effect of Earlier Contract Date for Auditor Change on Audit Quality.

Authors: Kim, Sangil Kim, Jonggeun Lee, Ho‐Young

Source: International Journal of Auditing. Apr2025, Vol. 29 Issue 2, p260-279. 20p.

Subject Terms: *AUDITING procedures, *AUDITORS, *UNFUNDED mandates, CONSCIOUSNESS raising, INCUMBENCY (Public officers)

Impact of the Lebanese multidimensional crisis on audit processes and resources: implications for going concern assessments.

Authors: Khalil, Sandra¹ (AUTHOR) skhalil@ndu.edu.lb

Source: Managerial Auditing Journal. 2025, Vol. 40 Issue 3, p278-302. 25p.

Subject Terms: *CAREER development, *AUDITING procedures, *CRISIS management, *TRAINING of executives, STRUCTURAL equation modeling

Auditing with data and analytics: External reviewers' judgments of audit quality and effort.

Authors: Emett, Scott A. Kaplan, Steven E. Mauldin, Elaine G. et al.

Source: Contemporary Accounting Research. Winter2023, Vol. 40 Issue 4, p2314-2339. 26p.

Subject Terms: *AUDITING procedures, *AUDITING

算法规制的路径转向:基于元规制理论的算法审计.

Alternate Title: The Path Shift of Algorithm Regulation: Algorithm Audit Based on Meta Regulation Theory.

Authors: 杨永兴¹

Source: Journal of Ocean University of China (Social Sciences). Sep2025, Vol. 24 Issue 5, p1-12. 12p.

Subject Terms: *AUDITING procedures, *TECHNOLOGY management, *STAKEHOLDER analysis, *GENERATIVE artificial intelligence, *ARTIFICIAL intelligence

Geographic Terms: CHINA