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Siddhartha Sankar Saha - One of the best experts on this subject based on the ideXlab platform.

  • Respondents’ Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey
    Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 2018
    Co-Authors: Siddhartha Sankar Saha
    Abstract:

    This chapter presents an empirical study on opinions of respondents including chartered accountants (CAs) and students pursuing chartered accountancy courses on select issues (in the form of statements in a structured questionnaire) relating to the quality control procedures for statutory Financial Audits and draws some conclusions on this theme. The research reveals that there are 21 factors governing the quality control procedures for statutory Financial Audit. Of these factors, a ‘nexus with management and negligence in duty’, ‘professional scepticism and physical inspection’, ‘role of accounting firm in designing quality control procedures’ and ‘engagement quality control review’ have significant influence. The theme as a whole is organized into two distinct dimensions: (a) ‘input factors to quality control procedures of Audit in ensuring Audit quality’, (b) ‘process factors to quality control procedures of Audit in ensuring Audit quality’. While the majority of the CAs consulted in the survey associate with ‘process factors to quality control procedures of Audit in ensuring Audit quality’, most students identify more closely with the ‘input factors to quality control procedures of Audit in ensuring Audit quality’.

  • Quality Control Procedure for Statutory Financial Audit
    2017
    Co-Authors: Siddhartha Sankar Saha
    Abstract:

    This new work takes a comprehensive look at the quality control framework for statutory Financial Audit. Saha and Roy focus on identifying the different factors governing quality of Audit and establish a comprehensive framework for quality control.

  • Exploring a Relationship Between Quality Control Procedure and Select Input Factors for Statutory Financial Audit
    Research Journal of Finance and Accounting, 2016
    Co-Authors: Siddhartha Sankar Saha
    Abstract:

    The study identifies 12 critical issues based on Standards on Auditing issued by the Institute of Chartered Accountants of India relating to using the work of internal Auditors, Auditors’ expert and external confirmations and that may influence quality control procedure for statutory Financial Audit. Opinions of 227 CAs and 146 Students pursuing Chartered Accountancy course on these variables have been gathered and empirically analysed with the help of Chi-Square test of homogeneity, Mann-Whitney test, Pearson’s Correlation Coefficient (r) and t test and suitable conclusions are drawn. Keywords: Internal Auditor, External Confirmations, Auditors’ Expert, Chi-Square, Mann-Whitney, Pearson’s Correlation Coefficient, t test.

Gail Ridley - One of the best experts on this subject based on the ideXlab platform.

  • Explaining the information systems Auditor role in the public sector Financial Audit
    International Journal of Accounting Information Systems, 2017
    Co-Authors: Micheal Axelsen, Peter Green, Gail Ridley
    Abstract:

    This paper addresses the research questions, “What is the role of the IS Auditor in supporting the Financial Audit?” and “What key determinants affect that role?” through the development of an explanation theory for the role of the IS Auditor in the public sector Financial Audit. Results are based on semi-structured interviews with 55 senior Auditors and IS Auditors. These Auditors worked in ten practice offices in the Australian, Canadian, New Zealand and United Kingdom public sectors. We manually coded 23 interview transcripts and used the Leximancer tool to extend this coding to the remaining transcripts through automated text analysis. The analysis allowed the identification of relevant “common statements” representing the prominent and shared perceptions of the IS Auditor role amongst these Auditors. These common statements provided a basis for the development of an initial explanation theory. One new construct presented in this theory is the practice office's “IS Audit emphasis”, which represents the practice office's emphasis upon the relationship between the IS Auditor role and the Audit team. The explanation theory provides a richer description of current Audit practice regarding the IS Auditor's role in public sector Financial Audit than currently exists. Consequently, this research provides insights for those involved in the education and training of Auditors by developing a foundation for a more complete understanding of the IS Auditor role.

José Alves Dantas - One of the best experts on this subject based on the ideXlab platform.

  • Materiality in Public Sector Financial Audit: International Practice and the Opinion of Brazilian Experts
    2016
    Co-Authors: Juliane Madeira Leitão, José Alves Dantas
    Abstract:

    Materiality in private sector Financial Audit is a topic that has been relatively well developed in the literature. Specific research in this regard in public sector Auditing, on the other hand, is scarce at the international level and absent in Brazil. In view of this, the purpose of this study was to identify the parameters used to determine materiality in public sector Financial Audit. To this end, we sent questionnaires to the 192 Supreme Audit Institutions that are members of INTOSAI and to 36 Brazilian public Auditors, specialists in Financial Audit, who are staff members of the TCU or the CGU seeking information with respect to the Institutions’ guidelines and the Auditors’ perceptions about materiality. Results reveal that expenditures, revenues and total assets are the benchmarks most recommended by respondents for defining materiality in the public sector. In addition, they recommended the adoption of percentages of up to 2% for each of these parameters in defining what is material. It was observed, as well, especially with respect to the effectiveness of internal control and to public expectations or interests, that qualitative aspects should be also taken into account in determining materiality, although a lesser degree of importance is attributed to this than to the quantitative aspects,. The study contributes to the accounting literature on the development of Audits, particularly with respect to the use of a concept, materiality, that is always emphasized in professional standards, but about which there are few objective guidelines.

Zou Chun - One of the best experts on this subject based on the ideXlab platform.

  • Development of Financial Audit in Qin and Han Dynasties
    Journal of Gannan Teacher's College, 2003
    Co-Authors: Zou Chun
    Abstract:

    Qin han era is an important stage in which the traditional Financial Audit has made great progress.According to the documents and archaeological materials,combined with the relative theory of modern Audit,this paper tries to expound the reasons,manifestations and dynamic process of development of Financial Audit in Qin and Han dynasties.

  • Research on Financial Audit in Qin and Han Dynasties
    Journal of Anqing Teachers College, 2002
    Co-Authors: Zou Chun
    Abstract:

    Financial Audit is an important content of the fiscal administrative system in the Qin and Han Dynasties.According to the documents and archaeological materials,combined with the relative theory of modern Audit,this paper systematically expounds the targets,organs and process of Financial Audit in the Qin and Han Dynasties and tries researching into the Audit functions and basic Audit modes of prefecture and county magistrates which are reflected on the previous expositions.

Izabela Emerling - One of the best experts on this subject based on the ideXlab platform.

  • Protecting The Organization Against Risk And The Role Of Financial Audit On The Example Of The Internal Audit
    Oeconomia Copernicana, 2016
    Co-Authors: Sylwia Bożek, Izabela Emerling
    Abstract:

    In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a Financial Audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) Financial Audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the Auditing task. The results of the performed analyses and examinations allow to state that the Financial Audit constitutes an effective tool for protecting the organization against internal, as well as external risks.

  • Protecting the organization against risk and the role of Financial Audit
    2015
    Co-Authors: Sylwia Bożek, Izabela Emerling
    Abstract:

    In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a Financial Audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) Financial Audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the Auditing task. The results of the performed analyses and examinations allow to state that the Financial Audit constitutes an effective tool for protecting the organization against internal, as well as external risks. Each of the co-authors will contribute 50% of work to this article.