Annual Report Map 1998-99

The South Carolina State Ports Authority published an annual report with information about the board and senior management, independent auditor report, and financial statements. This annual report ceased after 2005, although they still publish annual financial statements.

Auditor independence and fee dependence

This study investigates whether fee dependence within the audit firms' offices jeopardises auditor independence. Fee dependence is examined at both the national audit firm level as well as the local office level and in a setting where public disclosure of fees is mandatory. We focus our tests on audit fee dependence and at the same time we control for the effects of non-audit service fee dependence post the 1989 mergers. We operationalise the exercise of independent judgement in auditing by the propensity to issue qualified audit opinions. If fee dependence affects auditors' independent judgement, then auditors are less likely to qualify the accounts. The study's results show that the level of auditor fee dependence does not affect auditor propensity to issue unqualified audit opinions. The findings remain robust to a number of sensitivity tests including the analyses controlling for the effects of non-audit service fee dependence and other settings in which there is heightened pressure on auditors to confront the effects of fee dependence on exercising independent audit judgement. (C) 2002 Elsevier Science B.V. All rights reserved.

Evidencia empírica de los factores que afectan a la independencia del auditor

The European Union considers it appropriate to further discuss how to strengthen the independence of the auditors to address conflicts of interest inherent in the current scenario, characterized by factors such as the appointment of auditors for the audited company, low turnover or different service delivery to the audit. This paper aims to realize the expectations of the factors that affect, both positively and negatively, the auditor maintains its independence from the client.

Quais os atributos que um auditor interno deve ter

Dissertação apresentada ao Instituto Superior de Contabilidade para a obtenção do Grau de Mestre em Auditoria

Os preços de transferência e o âmbito de intervenção do auditor: abordagem e enquadramento

Dissertação de Mestrado apresentado ao Instituto de Contabilidade e Administração do obtenção do grau de Mestre em Auditoria Auditoria, sob orientação de Adalmiro Álvaro Malheiro de Castro Andrade

City of Protivin, Independent Accountant's Report on Applying Agreed-Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

City of Newhall, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

City of Oakland, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2005 through February 28,2006

City Audit Report

City of Springbrook, Independent Accountant's Report on Applying Agreed Upon Procedures, For the Period July 1, 2004 through June 30, 2005

City Audit Report

Clarinda Correctional Facility, Independent Accountant's Report on Applying Agreed Upon Procedures, March 30, 2006

Other Audit Reports - Letters

Report on a special investigation of Three Rivers Independent Living Corporation for the period July 1, 2005 through May 26, 2006

Report on a special investigation of Three Rivers Independent Living Corporation for the period July 1, 2005 through May 26, 2006

Reaudit report on the Des Moines Independent Community School District for the period July 1, 2004 through June 30, 2005

Reaudit report on the Des Moines Independent Community School District for the period July 1, 2004 through June 30, 2005

Independent accountant's report on applying agreed upon procedures of the Ames Community School District for the period October 15, 2003 to November 14, 2006

Independent accountant's report on applying agreed upon procedures of the Ames Community School District for the period October 15, 2003 to November 14, 2006

Report on the Central Iowa Center for Independent Living (CICIL) for the period July 1, 2008 through June 30, 2009

Report on the Central Iowa Center for Independent Living (CICIL) for the period July 1, 2008 through June 30, 2009

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011

Independent auditor’s report of the State of Iowa on internal control over financial reporting and on compliance and other matters based on an audit of financial statements performed in accordance with government auditing standards for the year ended June 30, 2011