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Daniel Botez
In 2009, the International Federation of Professional Accountants - IFAC initiated a process of reviewing reporting standards. The purpose of this process is to improve the auditor's way of communicating and to increase the relevance of the audit globall...
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Daniel Botez
After the involvement of the audit profession in several financial scandals, the international body of the profession, International Federation of Accountants ? IFAC, has developed and published a conceptual framework and reviewed most of the reference s...
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Daniel Botez
Review of permanent professional standards is a requirement for professional bodies of professional accountants, resulting in broader processes of globalization and harmonization. A set of revised standards on financial audit engagement was published by ...
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Gabriela Ungureanu
Economic entities around the world, regardless of their membership - public or private sector - the size, the object of activity, prepare financial statements for presentation of financial information users (investors, creditors, customers, suppliers, pu...
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Daniel Botez
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. This is achieved by the expression of an opinion by the auditor on whether the financial statements are prepared, in all material respects, in a...
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Daniel Botez
Pág. pp. 11 - 16
The financial crisis that broke out in summer 2007 is striking in its sheer magnitude, the speed of its contagion to the global financial sphere, as well as its persistence. These factors make it on the most impressive and unprecedented events in recent ...
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Bina Menon, Michael D. Akers
The discussion of corruption and bribery in most auditing textbooks focuses only on the Foreign Corrupt Practices Act which is an amendment to the Securities Exchange Act of 1934. As the US moves toward the implementation of International Financial Repor...
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Ana Isabel Morais and Inês Pinto
This paper examines whether the level of enforcement shapes the complexity in accounting standards. First, in order to identify the level of complexity in accounting standards, we calculated a new measure that conceptualizes accounting complexity based o...
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Daniel Botez
Subsequent events, called so because they are recorded after the closing date of financial year, must be recorded and taken into account in drawing up the financial statements. Some of them can fundamentally changing financial position of the entity or p...
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Daniel Botez
In recent years, reporting requirements on the statutory audit have been revised and amended to increase the audit report?s communication value. In addition to the stipulations of the International Auditing Standards Package on reporting, revised and enf...
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Anneke Maré Moolman
The International Standards on Auditing require of the external auditor to perform analytical procedures during audits. Analytical procedures range from simple to advanced, but available literature focuses on ratio and trend analysis for use in audits. T...
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Evgenij Ju. Moskvitin,Oksana A. Sherbakova,Ol'ga F. Sverchkova,Svetlana A. Marjanova,Viktor V. Bykadorov
Pág. 41 - 45
In connection with the crisis increases the relevance of audit control in the Russian economy. Great influence on the modern accounting in Russia have been successfully carried out reforms and existing engineering mechanisms in the system of auditing con...
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Daniel Botez
In auditing financial statements, the procedures for the assessment of the risks and the calculation of the materiality differ from an auditor to another, by audit cabinet policy or advice professional bodies. All, however, have the reference Internation...
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Ahmed Sameer El Khatib,Samir Sayed
Pág. 114 - 129
Esse artigo apresenta as diferenças entre as estruturas conceituais da Contabilidade de duas instituições: o International Accounting Standards Board (IASB) e a Accounting and Auditing Organization for Islamic Financial Institution (AAOIFI). Em teoria da...
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Dirk A. Steyn,Thea L. Voogt,Ben Marx
AbstractThe decision to accept an appointment as registered external auditor to an audit client (the engagement decision) has in recent years been subject to an increased level of professional care and consideration, mainly as a result of previous experi...
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Marian Mentz,Karin Barac,Elza Odendaal
AbstractOrientation: Auditors have to exercise complex, multi-dimensional evidence-planning judgements. Research purpose: Drawing on social closure theory, the aim of this study is to develop a model to inform the flexible exercise of judgement rega...
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