مقاله انگلیسی رایگان در مورد پاسخگویی حسابرسان به استانداردهای ریسک حسابرسی – تیلور و فرانسیس ۲۰۱۸

مقاله انگلیسی رایگان در مورد پاسخگویی حسابرسان به استانداردهای ریسک حسابرسی – تیلور و فرانسیس ۲۰۱۸

 

مشخصات مقاله
انتشار مقاله سال ۲۰۱۸
تعداد صفحات مقاله انگلیسی ۲۳ صفحه
هزینه دانلود مقاله انگلیسی رایگان میباشد.
منتشر شده در نشریه تیلور و فرانسیس
نوع نگارش مقاله مقاله پژوهشی (Research Article)
مقاله بیس این مقاله بیس میباشد
نوع مقاله ISI
عنوان انگلیسی مقاله Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms
ترجمه عنوان مقاله پاسخگویی حسابرسان به استانداردهای ریسک حسابرسی
نمایه (index)
Scopus – Master Journal List
ایمپکت فاکتور(IF)
۱٫۰۰۰ در سال ۲۰۱۸
شاخص H_index
۱۵ در سال ۲۰۱۹
شاخص SJR
۰٫۴۸۶ در سال ۲۰۱۸
شناسه ISSN
۱۷۴۴-۹۴۹۹
شاخص Quartile (چارک)
Q2 در سال ۲۰۱۸
فرمت مقاله انگلیسی  PDF
رشته های مرتبط حسابداری
گرایش های مرتبط حسابرسی
نوع ارائه مقاله ژورنال
مجله حسابداری در اروپا – Accounting in Europe
دانشگاه Business School – Aalto University – Runeberginkatu – Finland
کلمات کلیدی بازرسی، تنظیم بازرسی، ریسک حسابرسی، رویکرد ریسک تجاری
کلمات کلیدی انگلیسی audit effort, audit regulation, audit risk, business risk approach
شناسه دیجیتال – doi https://doi.org/10.1080/17449480.2018.1431398
کد محصول E6542
وضعیت ترجمه مقاله  ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید.
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بخشی از متن مقاله:
۱٫ Introduction

Over the past 15 years, efforts to stem the wave of financial scandals in large companies have resulted in substantial changes in the regulatory landscape and the way in which financial statement audits are conducted (Humphrey, Kausar, Loft, & Woods, 2011; Knechel, 2013). In many jurisdictions, the development of auditing regulation has moved from a national level to an international level. In addition, there has been a shift in the regulation of auditors from self-regulation by the accountancy profession to substantial oversight by government authorized bodies, coordinated through international networks (Humphrey & Loft, 2013). A fundamental change in audit regulation between 1996 and 2010 was the introduction of risk-based ISAs that required greater documentation of the client’s business risks (Curtis & Turley, 2005; van Buuren, Koch, van Nieuw Amerongen, & Wright, 2014). At the same time, auditing standards became more detailed and prescriptive, and greater emphasis was placed on assessing clients’ risk in terms of operations, internal controls and management fraud. However, the question of whether audits have become more risk-oriented depends on how willing the auditor is to follow the new risk-based standards and how strongly they are enforced. The purpose of this study is to investigate the extent that the new risk standards are reflected in the auditing process. The study is set in Finland which joined the European Union (EU) in 1995. At that time, guidance for auditors and quality checks in Finland were based on voluntary peer review and recommendations provided by professional associations of auditors. However, in 2005, the European Group of Auditors’ Oversight Bodies (EGAOB) was set up by the European Commission to co-ordinate a new public oversight system of statutory auditors and audit firms in EU Member States, which is enforced through a network of national oversight bodies. This was followed in 2006 by the Directive on the Statutory Audits of Annual Accounts and Consolidated Accounts (2006/43/EC).1 This meant that future guidance for auditors would come from International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB), the independent standard-setting body of the International Federation of Accountants (IFAC). In addition, the quality checks previously provided by the Finnish accountancy profession were replaced by systematic inspections by a national oversight body, the Auditing Board of the Central Chamber of Commerce (AB3C).

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