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The 2018 Auditing Section Meeting will be held in Portland, Oregon, at the Hilton Portland & Executive Tower on January 11-13, 2018.The conference theme is "Thinking Smarter, Thinking Differently", an...
Challenges in Auditing Income Taxes in the IFRS Environment: The Czech Republic Case
Auditing IFRS Income taxes
2016/1/27
This article looks at the complex and judgmental area of auditing income taxes in the environment of financial reporting in accordance with International Financial Reporting Standards as adopted by EU...
The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires
Crime and Corruption Compensation and Benefits Accounting Audits Buenos Aires
2015/5/14
The Role of Wages and Auditing during a Crackdown on Corruption in the City of Buenos Aires.
The Auditing Oligopoly and Lobbying on Accounting Standards
Standards Accounting Audits Accounting Industry United States
2015/4/27
We examine how the tightening of the U.S. auditing oligopoly over the last twenty-five years—from the Big 8 to the Big 6, the Big 5, and, then, the Big 4—has affected the incentives of the Big N, as m...
国际审计与鉴证准则理事会（The International Auditing and Assurance Standards Board，IAASB）
国际审计与鉴证准则理事会 The International Auditing and Assurance Standards Board IAASB
2015/1/16
The International Auditing and Assurance Standards Board (IAASB) is an independent standard-setting body that serves the public interest by setting high-quality international standards for auditing,qu...
南京审计学院英文内部审计课件chapter1 An introduction to internal auditing
南京审计学院 英文 内部审计 课件 chapter1 An introduction to internal auditing
2013/11/20
南京审计学院英文内部审计课件chapter1 An introduction to internal auditing。
A Study on Establishing Low-Carbon Auditing System in China
Low-Carbon Auditing Low Carbon Related Law Compliance Auditing Low-Carbon Conduct Auditing Low-Carbon Performance Auditing
2013/2/23
This paper establishes the framework of low-carbon auditing based on the current environment of China which is a developing country. A comprehensive system of low-carbon auditing should be composed by...
《Journal of International Accounting, Auditing and Taxation》（图）
Journal of International Accounting Auditing Taxation
2010/1/19
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services.
IJA is a high quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original...
Isomorphism, Institutionalization and Legitimacy: Operational Auditing at the Court of Auditors
institutionalization isomorphism legitimacy operational auditing
2009/9/25
The aim of this paper is to verify the nature of the relationship between the concept of legitimacy and the phenomenon of institutionalization of operational auditing at the Court of Auditors in a con...
COBIT as a Tool for IT Governance: between Auditing and IT Governance
COBIT a Tool for IT Governance Auditing IT Governance
2010/9/21
Cobitis establishing itself as an effective tool to set up IT Governancethat will help IT departments convert themselves into technologicalpartners of businesses. When analysing the suitability of Cob...
The Center for Internal Auditing of Louisiana State University considered to be the premier internal audit program in the world, is a unique, dynamic educational program. It provides training to grad...
The Working Group on Environmental Auditing (WGEA), under the International Organization of Supreme Audit Institutions (INTOSAI), aims to improve the use of audit mandate and audit instruments in the ...
The Design for R&D Performance Auditing System
R&D performance auditing system components design procedure
2007/7/4
Based on the definition of R&D performance auditing system, this paper analyzes the characteristics of the system. Then it designs the components of the R&D performance auditing system and the procedu...
A Comparative Study about Internal Auditing Approach between Germany and China
internal audit comparative study internal audit system
2007/7/4
While internal audit is one of the most important functions and procedures for internal control of the firms’ normal operations from the perspective of financial terms, different countries, due to the...