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The Effect of Going-Concern Audit Opinion on Market Reaction: Evidence from Indonesia
(Universidad del Zulia, 2019)
The Effect of Conformity with Accounting Standard and Legislation Compliance to Unqualified Audit Opinion
(Universidad del Zulia, 2019)
Efficacy of type and value of auditing opinion on time revelation of information
(Universidade Federal de Santa Maria, 2015)
Relação entre audit report lag e gerenciamento de resultados
(Universidade Federal de Minas GeraisUFMG, 2019-03-26)
Faced with a scenario of discretionary accounting choices and timely and reliable reporting requirements, the role of independent auditors becomes very important for companies and for the market. In this sense an important ...
A determinação da materialidade no planejamento e nos processos de auditoria externa das firmas de Belo Horizonte
(Universidade Federal de Minas GeraisUFMG, 2017-06-30)
The existence of large accounting scandals in the last decades has increased the lack of confidence in the financial information provided by the administrations regarding legal and realistic procedures. With this, the audit ...
Percepção dos auditores independentes sobre a contribuição das ferramentas estatísticas na redução do risco de auditoria
(Universidade Federal de Minas GeraisUFMG, 2014-08-26)
The Audit aims to analyze the information contained in the financial statements of companies and their internal controls to identify the documents and procedures that supported the transactions recorded and an opinion as ...
Do going concern opinions provide incremental information to predict corporate defaults?
(Springer, 2020)
Investors, regulators, and academics question the usefulness of going concern opinions (GCOs). We assess whether GCOs provide incremental information, relative to other predictors of corporate default. Our measure of ...
Responsabilidad de la opinión del auditor independiente en la elaboración del dictamen aplicable a los estados financieros.
(2019)
Responsibility is a commitment assumed by the human being in his personal and professional life; and if it is not correctly complied with by the external auditor, it fails to comply with international laws and audit standards ...
The readability of international illustration of auditor's report: An advanced reflection on the compromise between normative principles and linguistic requirements
(Universidad ESAN. ESAN EdicionesPE, 2015-06-01)
The independent auditors periodically publish reports that summarize the audit results. These reports reinforce the financial communication and reliability of accounting information. International Standards on Auditing ...