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Analysis on Present Status and Development Tendency of Performance Audit in China
government audit performance audit public expenditure budget reform
2015/8/13
Performance audit has become a mainstream-trend in the development of modern government audit currently. However, the launch of performance audit in China is unbalanced, which the performance audit wi...
Non-Audit Services and Financial Reporting Quality: Evidence from 1978-1980
Accounting Audits Financial Reporting Stocks Price Corporate Disclosure Governing Rules
2015/4/24
We provide evidence for the long-standing concern on auditor conflicts of interest from providing non-audit services (NAS) to audit clients by using rarely explored NAS fee data from 1978 to 1980. Usi...
The International Organisation of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for the external government audit community. For more than 50 years it has provided an insti...
世审组织IT审计工作组（The International Organization of Supreme Audit Institutions，INTOSAI)
世审组织IT审计工作组 审计
2014/9/5
The WGITA was created at the XIII INCOSAI in Berlin in 1989 to address SAI’s interests in the area of IT Audit. SAIs of 39 countries represents the Working Group as of March 2013.
The Enterprise Risk Management and the Risk Oriented Internal Audit
Risk Management Internal Audit Risk Oriented
2013/2/23
With the development of the economic globalization, the risks that enterprises faced are increasing. In order to cope with the risks, the enterprise risk management requires the internal audit. As an ...
It is the purpose of this article to suggest a structured approach to internal resource audit, which, whilst of necessity general-purpose in design, would be capable of adaptation to particular compan...
The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees
agency role nonaccounting business and industry accruals quality multiple directorships
2011/8/21
This study considers how the agency role of accounting experts is influenced by the resource dependence focus of nonaccounting (finance and supervisory) financial experts in audit committees. Using po...
The Effect of the Sarbanes-Oxley Act on Auditors’ Audit Performance
Audit Decision Going-Concern Opinion Z-score Industry Failure Rate
2010/10/18
The Enron and Arthur Andersen failures in late 2001 and early 2002, respectively, led to
the enactment of the Sarbanes-Oxley Act (SOX) in July 2002. Audit firms now claim that they
have become much ...
The Asian Organization of Supreme Audit Institutions (ASOSAI), one of the seven Regional Working Groups of the International Organization of Supreme Audit Institutions (INTOSAI), was established in 19...
Arkansas Division of Legislative Audit
Audit 审计
2008/1/15
Arkansas Division of Legislative Audit helps ensure proper accountability and stewardship of public funds and resources. The Division provides relevant and vital information to the Legislative Joint A...
UK National Audit Office
Audit 审计
2008/1/15
The role of the National Audit Office (NAO) is to audit the financial statements of all government departments and agencies, and many other public bodies. They also report to Parliament on the value f...
The Australian National Audit Office (ANAO) is a specialist public sector practice providing a full range of audit services to the Parliament and Commonwealth public sector agencies and statutory bodi...
The American Association of Medical Audit Specialists (AAMAS) is a national organization composed of healthcare professionals from various health care reimbursement backgrounds. Professional member di...
The Waste Facilities Audit Association（WFAA) was formed in 1993 principally in response to tightening legal environmental requirements, increased cost of waste disposal and increased public and corpor...
The Arab Organization of Supreme Audit Institutions (ARABOSAI) was established in 1976, as stated in the minutes of the founding meeting held by the heads of these institutions in Cairo, Egypt, on tha...