AUDITORS GOOD ON TALKING WITH AUDIT COMMITTEES

首页> 外文期刊>Accounting today >AUDITORS GOOD ON TALKING WITH AUDIT COMMITTEES

【24h】

AUDITORS GOOD ON TALKING WITH AUDIT COMMITTEES

机译：审核员愿意与审核委员会进行讨论

获取原文

获取原文并翻译 | 示例

掌桥外文数据库（机构版） >>

开具论文收录证明 >>

文献代查 >>

页面导航

摘要
著录项
相似文献
相关主题

摘要

The Public Company Accounting Oversight Board released a report in early April indicating that the vast majority of audit firms were doing a good job of complying with a recent standard on communications with their client's audit committees. The report focused on the PCAOB's inspection observations of registered audit firms' initial implementation of and compliance with the PCAOB auditing standard on communications with audit committees. The PCAOB found that in 93 percent of the audits inspected in 2014 for which the standard applied, no failures to comply with the requirements were identified. Preliminary results from inspections last year indicate similar results. PCAOB inspectors found that most of the firms they inspected in 2014 had incorporated the requirements of the standard (AS No. 16/AS 1301) into their audit methodologies, introduced relevant practice aids, or provided training to their partners and staff.

机译：上市公司会计监督委员会在4月初发布了一份报告，指出绝大多数审计公司在遵守最新的与客户审计委员会沟通的标准方面做得很好。该报告侧重于PCAOB对注册审计公司在与审计委员会的沟通中初步实施和遵守PCAOB审计标准的检查意见。 PCAOB发现，在2014年应用标准的检查中，有93％的审计未发现未满足要求的情况。去年检查的初步结果表明了类似的结果。 PCAOB检查员发现，他们在2014年接受检查的大多数公司已将标准要求（AS No.16 / AS 1301）纳入其审计方法，引入了相关的实践辅助手段或为合作伙伴和员工提供了培训。

著录项

来源
《Accounting today》 |2016年第5期|23-23|共1页
作者

展开▼
作者单位

展开▼
收录信息
原文格式 PDF
正文语种 eng
中图分类
关键词

相似文献

外文文献
中文文献
专利

1. Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach [J] . Fiolleau Krista, Hoang Kris, Pomeroy Bradley Auditing . 2019,第2期

机译：审计师与审计委员会的沟通：审计委员会监督方法的影响
2. Auditors' Communications with Audit Committees: The Influence of the Audit Committee's Oversight Approach [J] . Fiolleau Krista, Hoang Kris, Pomeroy Bradley Auditing . 2019,第2期

机译：审计员与审计委员会的沟通：审计委员会的监督方法的影响
3. Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality [J] . Christensen Brant E., Omer Thomas C., Shelley Marjorie K., Auditing . 2019,第3期

机译：审计委员会的前合伙人：对审计师-客户关系和审计质量的影响
4. THE RELATIONSHIP BETWEEN THE AUDIT COMMITTEE AND THE FINANCIAL AUDITOR IN ROMANIAN PUBLIC INTEREST ENTITIES [C] . MANOLESCU, M, ROMAN, A. - G, MOCANU, M International DAAAM Symposium on Intelligent Manufacturing & Automation : Focus on Interdisciplinary Solutions;European DAAAM International Young Researches and Scientists Conference . 2010

机译：罗马尼亚公共利益实体中的审计委员会与财务审计员之间的关系
5. An Audit Committee Member's Role in Audit Adjustment Disputes: The Effect of External Auditor Attachment on an Audit Committee Member's ASC 360 Adjustment Decisions [D] . Seay, Emily R. 2016

机译：审计委员会成员在审计调整纠纷中的作用：外部审计师附件对审计委员会成员的效果ASC 360调整决策
6. A comprehensive survey of government auditors’ self-efficacy and professional development for improving audit quality [O] . Shue-Ching Lee, Jau-Ming Su, Sang-Bing Tsai, -1

机译：全面调查政府审计师的自我效能和专业发展以提高审计质量
7. Using a unique dataset of joint-stock companies, we explore the corporate audit system in transition Russia. In comparison with companies in Western and Asian Pacific states, Russian firms have a weaker audit system in terms of the independence and expertise of the audit committee and the external auditor. Board composition, foreign investment, and affiliation with a business group are highly important factors determining audit committee composition and audit firm choice as well as a combination of the two auditing bodies. However, each of these factors has a clearly distinct impact. Moreover, empirical evidence suggests that government ownership, company size, fund procurement activities, and overseas advancement significantly affect audit independence and expertise in Russia. [O] . Iwasaki, Ichiro, 岩﨑, 一郎 2013

机译：使用股份公司的独特数据集，我们探索了转型俄罗斯的公司审计系统。与西方和亚太国家的公司相比，俄罗斯公司在审计委员会和外部审计师的独立性和专业知识方面的审计体系较弱。董事会组成，外国投资以及与业务组的隶属关系是决定审计委员会组成和审计公司选择以及两个审计机构的组合的重要因素。但是，每个因素都有明显不同的影响。此外，经验证据表明，政府所有权，公司规模，资金采购活动以及海外发展会显着影响俄罗斯的审计独立性和专业知识。

AUDITORS GOOD ON TALKING WITH AUDIT COMMITTEES

摘要

著录项

相似文献

相关主题

期刊订阅