Lobbying the auditing practices board : analysis of responses to the expanded audit report

In 1993 the Auditing Practice Board (APB) in the United Kingdom issued Statement of Auditing Standard 600, Auditors’ Reports on Financial Statements. The new expanded audit report was issued in an attempt to reduce the audit expectations gap. Prior to the issuing of this standard the APB issued a Consultative Document in 1991 and an Exposure Draft in 1992. In this paper we investigate the comments made to the APB by respondents to these two documents. We found that a number of respondents doubted whether the new standard was of itself sufficient to reduce the expectations gap. In addition, we found that where respondents made substantive suggestions for changes to the proposed standard these generally were not implemented by the APB.

Audit report GE McCormick - 2010

This audit report by the South Carolina State Election Commission for the 2010 general election in McCormick County provides 5 reports generated by the iVotronic voting machines and Unity election system, including comparisons of number of ballots, number of votes for each candidate, and Personal Electronic Ballot devices used.

Internal audit attributes and external audit's reliance on internal audit : implications for audit fees

This study aims to examine two aspects of internal audit quality, namely internal audit competency and internal audit contribution to financial statement audits. Consistent with the substitution view, this study predicts a negative relationship between the competency aspects of internal audit (the tenure of the existence of internal audit in the organization, internal audit staff expertise in IT and computer skills, training hours, internal audit staff professional certifications in accounting and auditing, and internal audit staff experience in auditing) and audit fees. Second, this study tests whether the contribution of internal auditors to financial statement audit reduces audit fees. The data analysis is based on a cross-sectional regression model with observations of 73 public-listed firms in Malaysia, which include publicly available data matched with survey responses from their internal and external auditors. The results of the study suggest that the competency of internal audit, namely the tenure of the existence of internal audit in the organization, training, internal audit staff prior experience in auditing and accounting, and certifications are associated with lower audit fees. Our findings for both aspects of internal audit quality (competency and internal audit contribution) lend support to the substitution view for explaining the links between internal audit quality and audit fees.

Financial audit. report to the Congress /

Description based on: 1985 and 1984; title from cover.

Annual privacy and security audit report on the procedures, policies, and practices of the Department of Law Enforcement for maintaining criminal history record information for the period ending ... /

Description based on: June 30, 1979.

Annual audit report for ... /

Description based on: 1982-1983.

Audit report for the year ended ... /

Mode of access: Internet.

IDOC-CIMIS audit report : accuracy and completeness of the Illinois Department of Corrections CIMIS database.

"March 1986."

Round Lake Area Schools Community Unit District No. 116 : audit report.

"Pursuant to the requirement of 105 ILCS 5/ IE-130 and IF-130 of the Illinois School Code, enclosed is the School Finance Authority's Annual Report for the Round Lake Area Schools -- District 116 and Hazel Crest School District 152.5 along with copies of the audited financial statements for fiscal year ending June 30, 2003."--Memorandum.

Audit Report, Posts and Telegraphs

Superseded by its Report: Union Government (Posts and Telegraphs)

Essays on audit report lag

Audit reporting lag continues to remain an issue of significant interest to regulators, financial statement users, public companies, and auditors. The SEC has recently acted to reduce the deadline for filing annual and quarterly financial statements. Such focus on audit reporting lag arises because, as noted by the Financial Accounting Standards Board, relevance and reliability are the two primary qualities of accounting information; and, to be relevant, information has to be timely. In my dissertation, I examine three issues related to the audit report lag. The first essay focuses on the association between audit report lag and the meeting or beating of earnings benchmarks. I do not find any association between audit report lag and just meeting or beating earnings benchmarks. However, I find that longer audit report lag is negatively associated with the probability of using discretionary accruals to meet or beat earnings benchmarks. We can infer from these results that audit effort, for which audit report lag is a proxy, reduces earnings management. The second part of my dissertation examines the association between types of auditor changes and audit report lag. I find that the resignation of an auditor is associated longer audit report lag compared to the dismissal of an auditor. I also find a significant positive association between the disclosure of a reportable event and audit report lag. The third part of my dissertation investigates the association between senior executive changes and audit report lag. I find that audit report lag is longer when client firms have a new CEO or CFO. Further, I find that audit report lag is longer when the new executive is someone from outside the firm. These results provide empirical evidence about the importance of senior management in the financial reporting process.

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

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

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

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

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

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