Audit Independence And Objectivity
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Independence And Objectivity
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Author : Institute of Internal Auditors. Research Foundation
language : en
Publisher:
Release Date : 2001-01-01
Independence And Objectivity written by Institute of Internal Auditors. Research Foundation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-01-01 with Auditing, Internal categories.
The Intersection Of Auditor Independence Objectivity And Integrity In High Risk Audit Conditions
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Author : George Kwadwo Baah
language : en
Publisher:
Release Date : 2016
The Intersection Of Auditor Independence Objectivity And Integrity In High Risk Audit Conditions written by George Kwadwo Baah and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Accounting categories.
The rich store of audit quality research and steady improvements to auditing standards over the decades have not yielded the desired impact on audit quality. While most litigations following corporate failure naming auditors as defendants tend to accuse auditors of lack of independence, objectivity and willful participation in fraud, the impact of these character dimensions on audit quality has not been fully explored. Professional accounting bodies impress upon their members to be independent in fact and in appearance, be objective and exhibit integrity in their decisions about their clients' financials statement, yet, not much is known about how independence, objectivity, and integrity impact audit quality. Secondly, not much is known about how auditors enact independence, objectivity, and integrity on an audit engagement. Also, inputs from auditors have been quite underutilized in audit quality research in recent years, yet auditors are the people who implement changes in auditing standards and regulations. This dissertation focuses on the very character dimensions that auditors tend to be accused of lacking to examine the impact of independence, objectivity, integrity, and environmental constraints on audit quality. Guided by institutional theory and the theory of negotiated order, a multi-staged, three-part sequential mixed methods study consisting of one quantitative and two qualitative studies were conducted using responses from audit managers. Survey responses from auditors in the United Kingdom and the United States were used to perform an exploratory theoretical study of the impact of Independence, Objectivity, Integrity, and Constraints on Audit Quality. The second study was conducted to identify a highly constrained business environment where the impact of Independence, Objectivity, and Integrity on Audit Quality could be validated. Following the second study, a third study was conducted to understand the effects of the institutional environment on audit quality and how auditors respond to the effects of the institutional factors. The research finds that auditors' integrity is a consistent determinant of audit quality. The positive significant impact of integrity on audit quality does not change when integrity interacts with environmental constraints. Contrary to the general notions about the importance of independence to audit quality, the research finds that independence and objectivity do not have a significant direct effect on audit quality. However, moderating independence on objectivity leads to a significant effect on audit quality. Independence strengthens the positive effect of objectivity on audit quality. But the positive impact of interacting independence and objectivity on audit quality reduces substantially when the interaction variable interacts with environmental constraints. Auditors tend not rely on their independence when the impact of environmental constraints are weak, and they tend to ignore or bend their interpretation and enactment of independence and objectivity and rather rely on their integrity when the environmental constraints are high. These findings show that agents resort to their inner core beliefs when making decisions under high-risk conditions. This dissertation makes theoretical and practical contributions to the literature. The quantitative research for the dissertation is the first known empirical analyses or validation of impact of external constraints, independence, objectivity, and integrity on audit quality using data from auditors. The research challenges the continued emphasis on independence as the core determinant of audit quality instead of the integrity of auditors. Also, study two of the dissertation is the first known study to find that aid project failure was mainly due to managerial failure though literature has blamed poor institutions, weak economies, and corruption as the culprits. Though prior audit quality studies have used responses from auditors, most recent researches in that domain have used data from sources other than auditors, yet auditors are the people who actually perform the work. The finding that auditors' perceptions about the core determinant of audit quality is integrity and not independence suggests that perhaps custodians of the profession have not focused on the fundamental character determinant of audit quality. This finding makes a contribution to theory and practice.
The Independence And Objectivity Of The Internal Auditor
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Author : Samuel Ntsiful
language : en
Publisher: LAP Lambert Academic Publishing
Release Date : 2011-07
The Independence And Objectivity Of The Internal Auditor written by Samuel Ntsiful and has been published by LAP Lambert Academic Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-07 with Auditing, Internal categories.
Independence and objectivity are the cornerstones of the auditing profession. Even though internal auditing is generally not mandatory for companies to set up, its importance these days has increased phenomenally due to the fact that it assists companies to systematically evaluate and improve their risk management, internal controls and governance processes. Internal auditors are therefore expected to be independent and objective in order to provide unbiased and reliable reports, and to win the trust and confidence of people though admittedly, independence and objectivity are not easy to achieve in reality since the internal auditors are employees of the companies they audit and report on. This study critically investigates if independence and objectivity can truly be achieved in practice by employing a case study of the Reserve Bank of Malawi (RBM). The book will serve as a comprehensive guide for both students and practitioners of Accounting and Auditing. Also, it will immensely be useful for academicians.
Audit Independence And Objectivity
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Author :
language : en
Publisher:
Release Date : 1995
Audit Independence And Objectivity written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
Audit Independence And Objectivity
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Author : H. Gin Chong
language : en
Publisher:
Release Date : 2009
Audit Independence And Objectivity written by H. Gin Chong and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with categories.
Independence and objectivity are essential credibility elements for the audit reports. A lack of literature on the independence of the Chinese National Audit Office (CNAO) prompted this paper to fill the void. Based on the audit reports submitted to the Chinese Congress, the CNAO has exhibited its rigorousness in the audit approaches, and its independence and objectivity. Despite the varying length of the reports, these reports comply with the auditing standards on audit reports stipulated by the CNAO. The findings benefit both the government and private audits, within and outside China. Future research could include longitudinal studies on the reports, and the economic and financial implications of these reports to the Congress and auditees. Cross border comparisons, in particular among the emerging economies, will add benefits to the policy makers and audit profession.
Statutory Audit Independence And Objectivity
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Author : Fédération des Experts Comptables Européens. FEE
language : en
Publisher:
Release Date : 1998
Statutory Audit Independence And Objectivity written by Fédération des Experts Comptables Européens. FEE and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
Tolley S Internal Auditor S Handbook
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Author : Andrew D. Chambers
language : en
Publisher: Tolley
Release Date : 2009
Tolley S Internal Auditor S Handbook written by Andrew D. Chambers and has been published by Tolley this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Auditing, Internal categories.
The most comprehensive guide to internal audit available, this book is a must-have for internal audit departments, an ideal resource for external advisers and essential reading for those studying internal audit. Internal audit is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations, detect risks and minimise their impact on an organisation. Using this book, internal auditors can be confident they help their organisation accomplish its objectives through a systematic, disciplined approach to risk management, control and governance processes.The second edition is vastly expanded and includes the very latest Institute of Internal Auditors Standards. This update also takes account of the trend towards risk-based internal auditing: whilst boards expect internal audit to assure the adequacy of internal control systems, they are increasingly asking the internal audit team to focus on the most important, relevant issues to the business. Internal audit now more than ever has to juggle risk and control with the need to be pragmatic and efficient.This handbook covers the theory, methods and practice of internal auditing, and includes chapters on specialist areas such as IT and environmental auditing. As well as looking at the complete process - from planning to report writing and beyond - this title examines the principles and purpose of the internal audit, taking in independence, objectivity and quality assurance. The handbook's structure corresponds to the structure of the Institute of Internal Auditors' Standards - which have been adopted throughout the world including within the UK and are the foundations of the international Certified Internal Auditor (CIA) and UK examinations (PIIA and MIIA). Apart from being a practitioner guide for use anywhere in the world, the handbook is also an essential textbook for trainees taking these exams.New to this edition:The Internal Auditor's Handbook covers the new IIA Standards. This book takes full account of these large changes which include:* Over 50% more content within the mandatory Institute of Internal Auditors Standards - by far the largest revision since 2001 * Significant transfers of content from the strongly recommended Practice Advisories into the mandatory Standards * More demanding requirements on the essential characteristics of an internal audit activity * Greater stress on governance processes and internal audit's relationships with the board * Greater clarity through the extensive use of 'must' rather than 'should'
Statutory Audit Independence And Objectivity
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Author : Fédération des Experts Comptab
language : de
Publisher:
Release Date : 1998
Statutory Audit Independence And Objectivity written by Fédération des Experts Comptab and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
Leading The Internal Audit Function
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Author : Lynn Fountain
language : en
Publisher: CRC Press
Release Date : 2016-04-05
Leading The Internal Audit Function written by Lynn Fountain and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-05 with Business & Economics categories.
In this book, the author presents lessons learned from her extensive experience as a CAE to help internal auditors understand the challenges, issues, and potential alternative solutions when executing the role. The book explains how to clarify management expectations for the internal audit and balance those expectations with the IIA Standards. It examines the concept of risk-based auditing and explains how to determine whether management and the internal audit team have the same objectives. It also looks at the internal auditor's role in corporate governance and fraud processes.
Leading The Internal Audit Function
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Author : Lynn Fountain
language : en
Publisher: CRC Press
Release Date : 2016-04-05
Leading The Internal Audit Function written by Lynn Fountain and has been published by CRC Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-05 with Business & Economics categories.
While the Institute of Internal Auditors (IIA) has provided standards and guidelines for the practice of internal audit through the International Professional Practice Framework (IPPF), internal auditors and Chief Audit Executives (CAEs) continue to experience difficulties when attempting to balance the requirements of the IPPF with management expe