Audit report on Bettendorf Community School District in Bettendorf, Iowa for the year ended June 30, 2015

Audit report on Bettendorf Community School District in Bettendorf, Iowa for the year ended June 30, 2015

Audit report on Heart of Iowa Community Services Region for the year ended June 30, 2015

Audit report on Heart of Iowa Community Services Region for the year ended June 30, 2015

Audit report on Northwest Iowa Care Connections for the year ended June 30, 2015

Audit report on Northwest Iowa Care Connections for the year ended June 30, 2015

Audit report on the Office of Treasurer of State, Iowa ABLE (Achieving a Better Life Experience) Saving Plan Trust for the year ended June 30, 2016

Audit report on the Office of Treasurer of State, Iowa ABLE (Achieving a Better Life Experience) Saving Plan Trust for the year ended June 30, 2016

Audit report on the City of Evansdale, Iowa for the year ended June 30, 2015

Audit report on the City of Evansdale, Iowa for the year ended June 30, 2015

Quality audit in the European higher education area. A comparison of approaches

The publication illustrates various approaches to auditing and reflects on their merit, as well as outlines the implementation of audits in different higher education systems across Europe. One focus is to show common aspects and apparent deviations concerning purpose and aim of the audit, national legislation, scope of the audit, external assessments and their effects. In addition it reflects on current and future challenges and developments. Contributions from twelve European quality assurance agencies provide an insight into their audit approaches. The publication is targeted at quality assurance agencies, higher education institutions and other stakeholders and aims to increase knowledge about different quality assurance procedures across borders. With contributions by: Kastelliz, Dietlinde; Müller Strassnig, Annina; Kohler, Alexander; Huertas, Esther; Adot, Esther; Perez de la Calle, Jose Antonio; Balboa, Esther; Danian, Rado Mircea; Sarbu, Oana; Pedersen, Lars; Moitus, Sirpa; Leetz, Friederike; Froestad, Wenche; van Galen, Stephan; Le Fort, Genevieve; McLaughlin, Maureen; Crum, Ailsa.

The Effect of Non-Audit Services on Auditor Independence : A study on 11 food retail- and wholesale companies in the United Kingdom

Purpose – The purpose of this study is to investigate the effect of non-audit services on auditor independence, and the importance of non-audit services as a source of income for audit firms in the United Kingdom. Design/method/approach – This study will examine 11 companies in the food retail- and wholesale industry during 2007 - 2014. Five indicators have been used; (1) Appointed auditor and provision of non-audit services to audit clients; (2) Auditor tenure; (3) Non-audit services in relation to total services; (4) Tax-services in relation to non-audit services, (5) Big Four’s revenue. Information has been collected using the quantitative approach through annual- and transparency reports. The threshold used to measure possible independence threats (self-review-, self-interest- and familiarity threat) has been set at 18,5 %. Findings – This study concludes that the jointly provision of audit- and nonaudit services possibly causes impairment of auditor independence, and that non-audit services is an important source of income for audit firms. The findings showed that in 99 %, companies purchased non-audit services from their statutory auditor. Non-audit services in relation to total services surpassed the threshold in 78 % of all financial years. Likewise, tax-services in comparison to non-audit services exceeded the threshold in 65 % of all financial years. The Big Four’s revenue from non-audit services to audit clients in relation to total revenue is almost constantly below the threshold. However, in all financial years except from one, total revenue from non-audit services surpassed revenue from audit services by far. Contribution – The study contributes to the ongoing discussion about nonaudit services effect on auditor independence. Originality/value – This study is one of few that provide detailed information about non-audit services in the food retail- and wholesale industry. It highlights social and ethical issues with regard to agency relationships.  

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources for the year ended June 30, 2015

Audit report on the Iowa Water Pollution Control Works Financing Program and the Iowa Drinking Water Facilities Financing Program, joint programs of the Iowa Finance Authority and the Iowa Department of Natural Resources for the year ended June 30, 2015

Audit report on Appanoose County, Iowa for the year ended June 30, 2015

Audit report on Appanoose County, Iowa for the year ended June 30, 2015

Audit report on the Diamondhead Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on the Diamondhead Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on the Office of Treasurer of State, Iowa Educational Savings Plan Trust (Trust) for the year ended June 30, 2016

Audit report on the Office of Treasurer of State, Iowa Educational Savings Plan Trust (Trust) for the year ended June 30, 2016

Audit report on the Sundown Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on the Sundown Lake Rural Improvement Zone for the year ended June 30, 2016

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2013

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2013

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2014

Audit report on City of Little Sioux, Iowa for the year ended June 30, 2014

Audit report on the Hiawatha Water Department, Hiawatha, Iowa for the year ended June 30, 2016

Audit report on the Hiawatha Water Department, Hiawatha, Iowa for the year ended June 30, 2016