Are joint audits associated with higher audit fees?

In its October 2010 Green Paper on audit policy, the European Commission suggested that joint audits might be a way of improving the audit market in Europe. However, some parties consider that a joint audit system is not an efficient solution because the perceived improvements in audit quality, if any, are not commensurate with the significant increase in audit fees. We compare audit fees paid during the years 2007-2011 by listed companies in France, where joint audits are mandatory, with those paid by British and Italian companies. Theory suggests that audit fees in countries with high investor protection, such as the UK, are likely to be greater than those in countries with lower investor protection, such as France and Italy, ceteris paribus. However, we find significantly higher audit fees in France after controlling for well-documented auditor, client, and engagement attributes, which vary across countries. Furthermore, since we do not find statistically significant differences in the magnitude of abnormal accruals, the higher audit fees observed in France do not appear to be associated with higher audit quality.

Tietokoneavusteisten tilintarkastuksen tukijärjestelmien käyttö tilintarkastuksen riskienhallinnassa

Suuryritysten skandaalit ovat herättäneet huolenaiheita organisaatioiden tilintarkas-tuksen hallintajärjestelmistä. Tietokonepohjainen tilintarkastuksen tukijärjestelmä voi auttaa tilintarkastajaa suorittamaan valvontaa ja varmistuskokeita, tilinpäätöstietojen analysointia ja tarkistusta sekä jatkuvaa seurantaa ja tilintarkastusta. Tilintarkastuk-sen hallintaohjelmiston avulla voidaan tehostaa työnkulkua ja vähentää virheiden riskiä. Tämän tutkielman tavoitteena on tutkia sähköisen tukijärjestelmän käyttöä tilintarkastusprosessissa sekä tilintarkastukseen liittyvien riskien hallinnassa. Tavoit-teena on saada selville, miten sähköistä tukijärjestelmää käytetään hyväksi tilintar-kastusriskien hallitsemisessa osana tilintarkastusprosessia. Tutkimus on toteutettu laadullisena tutkimuksena. Tutkimuksen empiirinen aineisto koostuu neljästä teemahaastattelusta. Kaikki haastateltavat ovat samasta tilintar-kastusyhteisöstä. Teemahaastattelun aiheet on koottu aikaisemmissa tutkimuksissa esiinnousseista teemoista. Tutkielman empiiristen tutkimustulosten mukaan sähköiset järjestelmät ovat vaikut-taneet merkittävästi tilintarkastajan työhön. Järjestelmätarkastuksen avulla saadaan tarkastettua tehokkaasti suuria aineistomääriä, ja näin koko tarkastus nopeutuu. Laatuvaatimukset ovat kuitenkin kiristyneet, mikä osaltaan syö tehokkuutta. Järjes-telmätarkastajilla on käytössään monenlaisia sähköisiä tilintarkastuksen järjestel-miä, joilla voidaan hakea ja analysoida dataa asiakkaan järjestelmästä. Tämän jäl-keen tarkastajilla on mahdollisuus käydä läpi analysoitua dataa erilaisten raporttien muodossa. Järjestelmätarkastajien toimesta voidaan käydä läpi asiakkaan koko populaatio. Tämä osaltaan auttaa tilintarkastuksen riskienhallinnassa.

Análise crítica do processo de auditoria de sistema de gestão da qualidade no setor aeroespacial

A auditoria de sistema de gestão da qualidade é utilizada pelas organizações para melhorar o seu desempenho por meio de avaliações sistemáticas dos processos. Ao mesmo tempo, a atividade de auditoria vem sendo questionada quanto à sua capacidade de promover essa melhoria. Diante deste cenário, este artigo objetiva analisar fatores que afetam o processo de auditoria de certificação do sistema de gestão da qualidade, de modo a indicar oportunidades de melhoria das auditorias. A pesquisa é delimitada a auditorias no setor aeroespacial, que são orientadas pela NBR 15100. Foi realizada uma survey com auditores experientes nos anos de 2009 e 2010. São identificados fatores como comunicação, seleção da equipe, conhecimento do setor e os resultados mostram a existência de discrepâncias consideráveis entre o nível de importância e de aplicação desses fatores nas organizações auditadas.

Auditoria em Saúde: justificativas de glosas no setor odontológico

Objective – To collecting data about the main explanations for glosses and demonstrating the percentage of production loss in the odontologic procedures. Methods – It is about an epidemiological study of historical series, retrospective and quantitative, based on the data collection of DATASUS information system and reports realized by the city of Aquidauana/MS audit system from 2001 to 2010. Results – The results show that in this period, 921.300 odontologic procedures were presented as production; being 223.226 (24,2%) individual procedures and 698.074 (75,8%) collective. There were 23.881 (2,6%) glosses, being 10.158 (42,5%) in the collective procedures and 13.723 (57,5%) in the individual ones. The main cause for glosses related to individual procedures was the repetition of procedures for the same patient and the same tooth (42,4%). In the collective activities, it was the non-accomplishment of the oral health collective program (68,9%). There was an increase of loss in the individual procedures going from less than 5% in the period of 2001 to 2007; to 5,8 % in 2008; 8,9% in 2009 and 14,1 % in 2010 and in the collective procedures the loss reached 4% in 2010. Conclusion – It was concluded that the most frequent cause of glosses explanation was the repetition of procedures for the same patient and the same tooth in the individual cases and the non-accomplishment of the oral health collective program in the collective activities. The importance of the audit system as a trust-worthy instrument for the managers in the planning and evaluation of health actions with the intention of guarantee the solution of the serv-ices provided.

Formation of supply chain collaboration and firm performance in the Thai automotive and electronics industries

This paper examines factors that encourage firms to go into supply chain collaborations (SCC) and relationships between SCC and supply chain performances (SCP), using a questionnaire survey on Thai automotive and electronics industries in 2012. OLS regression results show firms established supplier evaluation and audit system, system of rewards for high-performance supplier and long-term transactions with their supply chain partners under a competitive pressure are more closely cooperate with these partners on information sharing and decision synchronization. Instrumental variables regression indicates SCC arisen from competitive pressure, supplier evaluation and audit, a system of rewards for high-performance supplier and long-term relationship causally influence SCP such as on-time delivery, responsiveness to fast procurement, flexibility to customer need, and profit.

A auditoria contínua como resposta ao risco de fraude

Mestrado em Auditoria

Audit of the Irish health system for value for money

In April 2000, Deloitte & Touche in conjunction with the York Health Economics Consortium were chosen by The Department of Health & Children to carry out an examination of the health services over the past ten years Download the Report here

Audit report on a review of selected general and application controls over the University of Northern Iowa’s Modern Executive Management Financial Information System (MEMFIS) human resources and payroll modules for the period May 22, 2006 through June 12, 2006.

Audit report on a review of selected general and application controls over the University of Northern Iowa’s Modern Executive Management Financial Information System (MEMFIS) human resources and payroll modules for the period May 22, 2006 through June 12, 2006.

Audit report on the Black Hawk County Criminal Justice Information System for the year ended June 30, 2006

Audit report on the Black Hawk County Criminal Justice Information System for the year ended June 30, 2006

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2006

Audit report on the Iowa Judicial Retirement System for the year ended June 30, 2006

Audit report on the review of selected general and application controls over the State University of Iowa University of Iowa) ProTrav system for the period June 5, 2006 through July 28, 2006

Audit report on the review of selected general and application controls over the State University of Iowa University of Iowa) ProTrav system for the period June 5, 2006 through July 28, 2006

Audit report on the Iowa Public Employees’ Retirement System for the year ended June 30, 2006

Audit report on the Iowa Public Employees’ Retirement System for the year ended June 30, 2006

Audit of the Utility System Revenue Bond Funds of Iowa State University of Science and Technology (Iowa State University) as of and for the year ended June 30, 2007

Audit of the Utility System Revenue Bond Funds of Iowa State University of Science and Technology (Iowa State University) as of and for the year ended June 30, 2007