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Desvendando a opinião da auditoria independente: o resultado da auditoria; Uncovering the opinion of independent auditors: The result of the audit

Luccas, Rudah Giasson
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 26/03/2015 Português
Relevância na Pesquisa
46.46%
A presente pesquisa objetiva analisar as teorias acerca do processo de auditoria e sua relação com a opinião expressa no relatório de auditoria. A associação estudada se diferencia de outros estudos no arcabouço teórico de auditoria, tanto no cenário nacional, quanto no cenário internacional, ao detectar a opinião esperada frente à qualidade da contabilidade da empresa e à qualidade vinculada à firma de auditoria, em métricas ex ante ao relatório da auditoria. O arcabouço teórico, base para esta pesquisa, é a teoria dos custos contratuais. O estudo detectou e explorou nos principais periódicos internacionais fatores determinantes a qualidade da auditoria ex ante, sendo detectado: (I) a reputação/competência do auditor, (II) a especialização do auditor, (III) o atraso na emissão do relatório de auditoria e (IV) o tamanho da firma de auditoria. O método estatístico identificado para averiguação e detecção do objetivo da pesquisa é a regressão logística binária. Procurando identificar anomalias do modelo, as técnicas de análise de clusters e análise multidimensional foram utilizadas para identificar possíveis relações entre os setores. As análises exploratórias demonstraram a separação dos setores em três clusters categorizados pelo acerto do modelo e...

Reelection incentives and political corruption : evidence from Brazil’s municipal audit reports

Ferraz, Claudio
Fonte: Escola de Pós-Graduação em Economia da FGV Publicador: Escola de Pós-Graduação em Economia da FGV
Tipo: Trabalho em Andamento
Português
Relevância na Pesquisa
46.12%
This paper uses a unique dataset of political corruption, constructed from municipal audit reports obtained from Brazil’s randomized anti-corruption program, to test whether reelection incentives affect the level of rent extraction of incumbent politicians. In order to identify reelection incentives, we use the existence of a term limit in Brazil’s municipal elections. We find that in municipalities where mayors are in their second and final term, there is significantly more corruption compared to similar municipalities where mayors are in their first-term. In particular, in municipalities with second-term mayors there is, on average, R$188,431 more diversion of resources and the incidence of irregularities is 23% higher. We also find more pronounced effects where the costs of rent-extraction are lower (municipalities without media and judicial presence), and the density of pivotal voters is higher (more political competition). Finally, we show that first-term mayors, while less corrupt, have a larger incidence of poor administration suggesting that there may exist a trade-off between corruption and quality in public good provision.

Análise dos relatórios de auditoria independente das empresas do novo mercado; Analysis of reports of independent auditors of the company of new market

Souza, Renata Cveigorn de Azevedo e
Fonte: Universidade Federal do Rio Grande do Sul Publicador: Universidade Federal do Rio Grande do Sul
Tipo: Trabalho de Conclusão de Curso Formato: application/pdf
Português
Relevância na Pesquisa
56.34%
Este estudo objetivou analisar o conteúdo dos relatórios de auditoria independente emitidos sobre as demonstrações financeiras padronizadas publicadas referentes ao ano-calendário de 2011 de empresas brasileiras listadas na BM&FBOVESPA no segmento de Governança Corporativa do Novo Mercado. Com essa análise procurou-se apontar suas principais semelhanças e diferenças. Tratou-se de uma pesquisa descritiva e explicativa, de natureza bibliográfica e documental, com abordagem qualitativa, cujos dados foram coletados mediante aplicação da técnica de análise de conteúdo. Atualmente existem 128 empresas listadas. Todavia, foram analisados 127 relatórios, pois uma delas não teve suas demonstrações financeiras publicadas. Os resultados mais significativos da pesquisa indicaram: a) existência de apenas dois relatórios com ressalva; b) predominância das quatro grandes empresas mundiais de auditoria independente; c) elaboração de todas as demonstrações financeiras consolidadas de acordo com as normas internacionais de relatório financeiro (IFRS); d) inclusão de parágrafo de ênfase e parágrafo de outros assuntos em quase todos os relatórios. Constatou-se elevado grau de homogeneidade entre os mesmos.; This study aimed to analyze the content of the independent audit reports issued about standard financial statements published for the calendar year 2011 of Brazilian companies listed on the BM&FBOVESPA Corporate Governance segment of the New Market. This analysis tried to point out their similarities and differences. This was a descriptive and explanatory nature of literature and documents with a qualitative approach...

Strengthening Financial Reporting Regimes and the Accountancy Profession and Practices in Selected Caribbean Countries

World Bank Group
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Relatório
Português
Relevância na Pesquisa
36.49%
The main objectives of this report are to: (a) provide a synthesized analysis of financial reporting and auditing standards and practices across the countries in which the Institute of Chartered Accountants of the Caribbean (ICAC) is active and (b) provide a basis for recommendations to ICAC and respective national institutes for a regional strategy to enhance the accounting profession and the accounting and auditing practices in the public and private sectors. This report’s focus on reforms and identification of areas and means to strengthen the accounting profession have at their root the conviction that systemic enhancements to the standards and practices of the profession can materially improve the lives of the region’s populace, particularly its less prosperous citizens, through greater transparency, strengthened economic growth and its attendant employment and tax revenue prospects, and greater access to financing for and formalization of the region’s dominant sector-micro, small, and medium-sized enterprises (MSMEs). The report finds that a constraint limiting both investment across the region...

Some Australian evidence on audit reports

Bessell, M.; Anandarajan, A.
Fonte: Australasian Institute of Banking; Australia Publicador: Australasian Institute of Banking; Australia
Tipo: Conference paper
Publicado em //2004 Português
Relevância na Pesquisa
46.12%

El efecto de la crisis sobre el informe de auditoría de cuentas; The effect of the crisis on the audit report

Baz Irizábal, María
Fonte: Universidade de Cantabria Publicador: Universidade de Cantabria
Tipo: Trabalho de Conclusão de Curso
Português
Relevância na Pesquisa
46.43%
RESUMEN: La auditoría de cuentas es un tema de actualidad, entre otras cosas debido a los recientes escándalos financieros que han puesto en el punto de mira la normativa sobre esta materia. Coincidiendo con estos sucesos, en febrero de este mismo año se ha aprobado el anteproyecto de Ley de Auditoría de Cuentas, que espera introducir mejoras significativas para que la información que se proporciona a los usuarios de la información sea más rigurosa y fiable. Por ello, el objetivo de este trabajo es profundizar en el estudio de los informes de auditoría de cuentas emitidos antes y después del inicio de la crisis económica mundial y para ello, los años seleccionados para realizar el estudio han sido 2007 y 2013. Algunos de los aspectos a estudiar en este trabajo han sido los distintos tipos de informes de auditoría, el tipo y número de salvedades, la existencia de párrafos de énfasis o si las empresas estudiadas son auditadas por empresas que forman parte o no de las “Big Four”. Debido a los resultados obtenidos, se han planteado dos casos distintos, uno general y otro del sector de la automoción, por ser este un sector especialmente afectado por la crisis. Entre las conclusiones obtenidas en ambos casos, podemos destacar que las empresas estudiadas optan por encargar su auditoría a las grandes empresas que conforman las “Big Four”...

The Australian and New Zealand Audit of Surgical Mortality—birth, deaths, and carriage; The Australian and New Zealand Audit of Surgical Mortality-birth, deaths, and carriage

Raju, R.S.; Guy, G.S.; Majid, A.J.; Babidge, W.; Maddern, G.J.
Fonte: Lippincott Williams and Wilkins Publicador: Lippincott Williams and Wilkins
Tipo: Artigo de Revista Científica
Publicado em //2015 Português
Relevância na Pesquisa
46.25%
OBJECTIVE: This article outlines the formation of the Australian and New Zealand Audit of Surgical Mortality (ANZASM) and describes its objectives, governance, functioning and challenges. BACKGROUND: A nationwide audit of surgical mortality provides an overview of the leading causes of death in patients who require surgical care. It identifies system or process errors, trends in deficiency of care and helps develop strategies to reduce deaths in the surgical arena. METHODS: A standardized tool is used to systematically collect data after every surgical death. Patient details are reviewed by a peer surgeon (and in certain cases a second) to identify issues with patient management and hospital processes. The treating surgeon is then offered confidential feedback and alternate views on patient management. RESULTS: From January 2009 to December 2012, 19,096 deaths were reported to the ANZASM. Eighty-six percent of the audited deaths occurred in patients requiring an emergency admission. Significant criticism of patient care was reported in 13% of cases with 16% of clinical issues perceived to be preventable. Western Australia, which first began the audit process, has shown a 30% reduction in surgical deaths. CONCLUSIONS: Nationwide mortality audits are a useful and worthwhile exercise. Recommendations identified in the audit reports direct educational workshops and seminars to address these issues. They allow Departments of Health to make informed decisions in their hospitals. Through this model...

Report on the Observance of Standards and Codes on Accounting and Auditing Update; Georgia

World Bank Group
Fonte: World Bank, Vienna Publicador: World Bank, Vienna
Tipo: Report; Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment
Português
Relevância na Pesquisa
36.56%
Reports on the Observance of Standards and Codes (ROSC) Accounting and Auditing (AA) assess accounting and auditing practices in participating countries. They form part of a World Bank and International Monetary Fund joint initiative to review the quality of implementation of twelve internationally recognized core standards relevant to economic stability and private and financial sector development (the ROSC Program). Since its inception in 2000, the ROSC AA program has concluded evaluations of the AA environment in more than one hundred countries around the world. ROSC AA reports have been produced for all countries of the Europe and Central Asia Region, except Russia. This report covers the accounting, audit, and financial reporting frameworks as a whole, paying particular attention to the financial sector, state owned enterprises, SMEs and audit regulation - key areas that are important in the current economic context of Georgia. With respect to SOEs, the report focuses on the existing requirements...

Information content audit reports and going-concern: an Australian study

Bessell, M.; Anandarajan, A.; Umar, A.
Fonte: Blackwell Publishing Publicador: Blackwell Publishing
Tipo: Artigo de Revista Científica
Publicado em //2003 Português
Relevância na Pesquisa
56.28%
Research conducted on the information content of going concern 'modified' reports in the USA and UK indicates that a modified audit report does not appear to have information content to users if the going concern contingency is disclosed in the notes to the financial statements. In the present study, we provide evidence from Australia. We examine whether modification/qualification by an auditor in Australia (an 'Emphasis of Matter' and an 'Except for' report, respectively) has information content to a user. The results indicate that for a company in a state of financial distress, the modification, in either form, does not appear to significantly enhance either perceptions of risk or decision-making.; Journal compilation © 2008 Accounting and Finance Association of Australia and New Zealand

Effectiveness of public sector audit reports in Indonesia (preceeding and following audit reform)

Dwiputrianti, Septiana
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD); Doctor of Philosophy (PhD)
Português
Relevância na Pesquisa
66.64%
This research aims to enrich the existing literature on public administration, public accountability and public sector auditing. The research was undertaken through a comprehensive examination of the quality of information in the audit reports of the Indonesian State Audit Institution (Badan Pemeriksa Keuangan or BPK) with comparisons made between pre audit reform (1945-2000) and post audit reform (2001-2009). The study also evaluates the factors influencing the effectiveness and ineffectiveness of BPK audit information. To achieve these purposes, two main research questions were the focus of the study: How is the quality of information in BPK audit reports before and after audit reform? What are the key factors influencing the effectiveness and ineffectiveness of information in BPK audit reports? Data were collected through triangulation of observations, documentation, questionnaires and personal interviews. Purposive sampling and snowball techniques were applied in this study. The respondents and key informants engaged in this study were:(i) BPK auditors, Board members and managers;(ii) members of both central and regional Parliaments;(iii) public sector officials (auditees) at both the central and local level; and (iv)academics...

The enactment of auditability: Developing value for money (VFM) Audit practice in the State of Victoria

Dahanayake, Sunil J.
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Thesis (PhD); Doctor of Philosophy (PhD)
Português
Relevância na Pesquisa
46.59%
Recent literature has highlighted the importance of examining the practices of auditing. However, most of the focus of previous literature has been on front stage elements, such as the audit reports and annual reports. Relatively little attention has been paid to backstage elements, such as the audit methodologies and strategic planning processes that underpin the performance of auditability. Power (1996, 1997, 2003b), Khalifa et al. (2007) and Robson et al. (2007) argue that it is necessary to understand both the audit context and the audit methodologies that underpin audit practice in order to understand how auditability is constructed. This thesis examines how regimes of auditability associated with the value for money (VFM) audit are created and enacted and focuses on the key elements of the VFM audit process namely: audit methodologies, strategic planning process and audit environment with three research questions. The three research questions addressed in this study are: how are VFM audit methodologies developed; how does the role of VFM audit methodology, as reflected by VFM audit process, change over time; how is VFM audit enacted through the strategic planning process. These research questions are explored in the context of the Victorian Auditor-General’s Office (VAGO) between 1982 and 2007. The construction of auditability is theorised by applying the concepts of framing and overflowing (Goffman 1959...

Moldova : Reports on the Observance of Standards and Codes on Accounting and Auditing, Update; Moldova - Report cu privire la respectarea standardelor si codurilor, contabilitate si audit : actualizat

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.42%
This assessment of accounting and auditing practices in Moldova is part of a joint initiative that is implemented by the World Bank and the International Monetary Fund to prepare Reports on the Observance of Standards and Codes (ROSC). The assessment focuses on the strengths and weaknesses of the accounting and auditing environment that influence the quality of corporate financial reporting, and includes a review of both statutory requirements and actual practice. It uses International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA) as benchmarks and draws on international experience and good practices, as well as the European Union's acquis communautaire given Moldova's strategy of further integration with the European Union. In the medium term, improvement in Moldova's business environment is essential to put the country on a sustainable growth path. The strategic objective of this task is to support the Government in its efforts to improving the business environment in Moldova by contributing to an elevated level of competitiveness and productivity across the economy through business enterprises providing timely and reliable financial information...

India : Orissa State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.51%
The Country Assistance Strategy for India places emphasis on the need for modernizing public financial management, and accountability systems, and, undertaking such diagnostic work as necessary to help build Government's capacity for better public sector management, and external scrutiny. It calls for financial accountability assessments to be carried out in all States where programmatic adjustment loans are being prepared, supporting reforms associated with fiscal, and fiduciary risks management. Of India's 14 major States, Orissa has the second lowest, per capita income, and a growth rate of 3 percent against the national average of 5-6 percent per annum, while statistics also show its revenue, and fiscal deficits increased significantly over the years. The Government of Orissa is developing a robust reform program, reforms which on the fiscal side, are fully consistent with recommendations for strengthening financial management, and public accountability, as proposed in this State Financial Accountability Assessment (SFAA) Report. This SFAA is designed to ascertain and help mitigate the extent to which public firms in Orissa State...

Post Clearance Audit : Reference and Implementation Guide; Controle a posteriori : referentiel et guide d'application

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
46.28%
This reference and implementation guide builds on the content of the World Bank's publication Border Management Modernization (2011), which provides policymakers, reformers, customs and other government officials with a comprehensive perspective on improving trade facilitation through better border management. This guide focuses on the use of Post Clearance Audit (PCA) which represents one of the most effective trade facilitation strategies available to border agencies as it enables the immediate release of imported cargo through the subsequent use of audit-based regulatory controls. The contents of this guide have been developed to supplement the information contained in the World Bank publication by providing border management officials and development professionals with a thorough introduction to the key issues associated with implementing a PCA regime. PCA represents a move away from traditional approaches which focus on the physical inspection of cargo and the relatively ineffective documentary checks that restrict auditors to reviewing a very small percentage of a trader's overall transactions. PCA rather is a focus on the business systems of the trader that generate and communicate transactions to the regulatory agencies...

Fundamentals of Financial Statements Audit

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
46.43%
The purpose of an audit is to enhance the degree of confidence of intended users in the financial statements. The objective of an audit of financial statements is to enable an auditor to express an opinion as to whether the financial statements are prepared, in all material respects, in accordance with International Financial Reporting Standards or another identified financial reporting framework. The auditor's opinion is expressed in by using the phrase 'give a true and fair view' or 'present fairly, in all material respects'. The auditor and the client's management have separate and distinct responsibilities. The auditor is responsible for forming and expressing an opinion on the financial statements. The client's management, on the other hand, bears responsibility for preparing and presenting the financial statements. Management's responsibilities are not relieved by the fact that the statements are audited. An auditor must comply with general principles of an audit. These require an auditor to: 1) comply with the 'Code of Ethics for Professional Accountants' issued by the IFAC (or a national Code of Ethics...

Maldives - Public Sector Accounting and Auditing : A Comparison to International Standards

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Financial Accountability Study; Economic & Sector Work
Português
Relevância na Pesquisa
36.51%
This assessment of public sector accounting and auditing standards purpose is to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly, Annex E includes a description of the benefits of accrual accounting.

Haiti : A Review of Accounting and Audit Practices; Haiti - Une Revue des Pratiques Comptables et d'Audit en Haiti : rapport sur l'Application des Normes et Codes (ROSC)

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Accounting and Auditing Assessment (ROSC); Economic & Sector Work
Português
Relevância na Pesquisa
46.1%
This report analyzes corporate financial reporting and auditing practices in Haiti. It supports the Government's efforts to: (a) improve financial sector stability and development; (b) encourage a business climate conducive to private investment and local companies' access to credit and long-term finance; and (c) enhance the governance and accountability of public enterprises. For the purpose of this study, the benchmarks that have been used include the International Financial Reporting Standards (IFRS) and the International Standards on Auditing (ISA). The report also draws on international experience and good practice in accounting and auditing, particularly in Latin America and the Caribbean. The main focus of the review is the institutional framework and professional environment that underpin private sector accounting and audit practices.

Sri Lanka : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.46%
This assessment of public sector accounting and auditing is generally meant to assist with the implementation of more effective Public Financial Management (PFM) through better quality accounting and public audit processes in Sri Lanka. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common strongly founded knowledge as to where local practices stand in accordance with the internationally developed standards of financial reporting and audit; (b) to assess the prevailing variances; (c) to chart paths to reduce those variances; and (d) to provide a continuing basis for measuring improvements.

Maldives : Public Sector Accounting and Auditing, A Comparison to International Standards

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work; Economic & Sector Work :: Accounting and Auditing Assessment (ROSC)
Português
Relevância na Pesquisa
36.51%
This assessment of public sector accounting and auditing standards is generally meant to assist with the implementation of more effective public financial management (PFM) through better quality accounting and public audit processes in Maldives. It is intended to provide greater stimulus for more cost-effective outcomes of government spending. The specific objectives are (a) to provide the country's accounting and audit authorities and other interested stakeholders with a common well-based knowledge as to where local practices stand in comparison with internationally developed standards of financial reporting and audit; (b) to assess the causes of the prevailing variances; (c) to chart paths to reduce the variances; and (d) to provide a continuing basis for measuring improvements. Annex A explains the methodology used for the study. Annex B provides a summary of international accounting and auditing standards referred to in this study. Annex C and D provide country accounting and auditing legislation, respectively. Lastly...

A parsimonious model to forecast financial distress, based on audit evidence

Piñeiro Sánchez,Carlos; de Llano Monelos,Pablo; Rodríguez López,Manuel
Fonte: Facultad de Contaduría y Administración, UNAM Publicador: Facultad de Contaduría y Administración, UNAM
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2013 Português
Relevância na Pesquisa
46.28%
This paper provides evidence that audit reports convey relevant evidence for inferring the existence of underlying, unrevealed, financial imbalances. Unlike previous works, which studied US listed-firms bankruptcy, our research deals with Spanish non-financial SMEs under financial stress. Our results indicate that the audit of distressed SMEs has several distinctive features: higher auditor rotation, more qualified reports, and non-compliance with deadlines to approve and ile the annual inancial statements. We use this evidence to build and test a parsimonious and reliable forecast model. Several implications for auditors' independence, information quality, and failure forecast are discussed.