Auditors' Perceptions on Tasks towards Internet Reporting PDF Download

Author: Tariq Hassaneen Ismail
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
The purpose in this study is to constitute and test a framework of factors that might impact auditors' perceptions on tasks towards internet reporting. The study employs a questionnaire to practicing auditors from audit firms in Egypt in the year 2007 to examine auditors' perceptions on tasks towards internet reporting and factors that might affect their perceptions. The study portrays total auditors' perceptions as a function of four dimensions; auditor' personal-specific characteristics; consisting of three variables, audit fieldwork-specific characteristics; containing one variable, audit firm-specific characteristics; consisting of five variables and environmental-specific characteristics; consisting of four variables. Analysis of empirical study provides evidence of a significant association between auditors' perceptions on tasks towards internet financial reporting and the following factors; auditors' knowledge in risk of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment. This paper adds to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions on tasks towards internet reporting.

Author: Tariq Hassaneen Ismail
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
Purpose - To constitute and test a framework of factors that might affect auditors' perceptions of the work needed to audit internet-based financial reports (IBFR). Methodology/Approach - The study conducts a questionnaire on practicing auditors from audit firms in Egypt in the year 2007 to examine their perceptions of the work needed to audit IBFR and factors that might affect their perceptions.Findings - The study portrays total auditors' perceptions as a function of four dimensions. First, auditor' personal-specific characteristics (consisting of three variables); second, audit fieldwork-specific characteristics (containing one variable); third, audit firm-specific characteristics (comprising five variables); and, fourth, environmental-specific characteristics (consisting of four variables). The analysis of empirical study provides evidence of a significant association between auditors' perceptions of the work needed to audit IBFR and the following factors: auditors' knowledge of inherent risks of internet reporting, quality systems, audit tenure, legal form of client, client industry group, user needs of financial information and legislation environment.Research limitations - The scope of the survey is limited to a small number of potential participants. Accounting and auditing standards setting' environment in Egypt may restrict the generalization of the findings of this study.Originality/Value - This paper enriches to the literature on internet reporting and audit tasks by exploring factors that might affect auditors' perceptions of the work needed to audit IBFR. The study provides evidence that supports Egyptian regulators' initiatives to issue guidelines that cover IBFR, and auditors' responsibilities and the work needed in the audit of IBFR in electronic business environments in an attempt to improve the integrity of financial reporting.

Author:
Publisher: DIANE Publishing
ISBN: 1428947256
Category :
Languages : en
Pages : 436

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"Elections: Perspectives on Activities and Challenges Across the Nation" is an October 2001 report of the U.S. General Accounting Office. The report describes the operations associated with each stage of the U.S. presidential election process and includes information about voter registration, absentee and early voting, election day administration, vote counts, certification, and recounts. The U.S. General Accounting Office presents a downloadable version of the report online in PDF format.

Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Category : Business & Economics
Languages : en
Pages : 387

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Book Description
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

Author: Richard T. Fisher
Publisher:
ISBN:
Category :
Languages : en
Pages :

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Book Description
While the practice of Internet financial reporting (IFR) has evolved rapidly, research has questioned the corresponding responsiveness of the auditing profession. This study investigates the existence and nature of an expectations gap that may have arisen in relation to the auditor's role and responsibilities with respect to IFR. Based on a questionnaire survey in New Zealand, results confirm the existence of an expectations gap between auditors and stakeholder groups. Specific responsibilities contributing to deficient performance, deficient standards and unreasonable expectations components of this gap are identified. The principal pronouncement dealing with auditors' relevant responsibilities in New Zealand is AGS 1003 Audit Issues Relating to the Electronic Presentation of Financial Statements and Related Auditor's Reports. AGS 1003 discusses, inter alia, the auditor's role and responsibilities in relation to electronic financial statements before and after online publication, and the implications of IFR for the auditor's report and other audit communications. The study argues that the authoritative status of such guidance statements may contribute to a perpetuation of the gap. Further, the profession is urged to avoid 'standard' professional responses to the issues, which risk being labelled insufficient and/or strategically motivated. The findings have policy implications for standard-setters internationally.

Author: Can Öztürk
Publisher: Emerald Group Publishing
ISBN: 1789737613
Category : Business & Economics
Languages : en
Pages : 159

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Book Description
Perspectives on International Financial Reporting and Auditing in the Airline Industry draws on the framework of financial reporting in the global airline industry for the year 2018 and focuses on the airline financial reporting based on IFRSs and audit of airline financial reporting based on International Standards on Auditing.

Author: Peter Hernon
Publisher: American Library Association
ISBN: 9780838908136
Category : Language Arts & Disciplines
Languages : en
Pages : 216

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Book Description
This book examines the process of assessing if and how well students and library users are learning from the resources the library provides. The book provides data collection tools for measuring both learning and research outcomes that link outcomes to user satisfaction and includes detailed examples from actual outcomes assessment programs.

Author: OECD
Publisher: OECD Publishing
ISBN: 9264805907
Category :
Languages : en
Pages : 447

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Book Description
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.

Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 0751783226
Category : Business & Economics
Languages : en
Pages : 561

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Book Description
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. The P7 Advanced Audit and Assurance paper aims to develop further your application skills when analysing, concluding and reporting on assurance engagements, building on the knowledge and skills gained from paper F8. As well as emphasising the practical aspects of carrying out assurance engagements from start to finish, this paper also develops your awareness of best practice and current developments in this field.It focuses on the following key themes: * Audit framework and regulation, including ethical and professional considerations * Quality control and practice management * The audit and assurance process, from planning through to fieldwork and final review * Reporting the results of audit and assurance engagements * Current issues and developments within the field of audit and assurance.The examiner-reviewed P7 Study Text includes everything you need for this paper, including detailed guidance on the exam and the pilot paper questions. The question bank includes questions in the style of the P7 paper, and each chapter contains useful exam focus points and chapter roundups. The Study Text provides an excellent source of the main professional and regulatory aspects of audit and assurance engagements, focussing on ethics and regulation and practice management, before going through the audit and assurance engagement process, and ending with a consideration of current issues and developments.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.

Author: Kamil Omoteso
Publisher: Routledge
ISBN: 1317177452
Category : Business & Economics
Languages : en
Pages : 191

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Book Description
In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.