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Audit Essays

12 samples in this category

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The Big Four’s Implementation of Artificial Intelligence

i. Introduction The beginning of auditing can be traced as far back as to ancient times, however the financial audit that we know of today is a relatively new practice and is constantly changing. As technology advances, we move further away from manual audit procedures and towards an automated audit. One of the most important technologies playing a role in automating the audit is artificial intelligence. Artificial intelligence is the development of computer systems able to perform tasks normally requiring...
5 Pages 2310 Words

The Peculiarities Of Auditor Profession

Auditing as a profession is fundamental all around the world to many different stakeholders. It is a profession that also allows accountability to be taken on the true reflection of financial statements. Solicitors in the legal profession carry out work on behalf of the client whereas the auditor works to provide an independent opinion of the client’s financial statements. A statutory audit is a legal requirement by limited companies around the world, the “purpose of the statutory audit is to...
5 Pages 2480 Words

The Healthy Built Environments Program Audit And Audit Instruments

Audits-of-place provide valuable data that can bridge the divide between health determinants and the design of built environments. This report discusses the role of auditing in developing healthy and sustainable places. It begins with a case-study of the Healthy Built Environments Program (HBEP) audit tool as used in Higgins, ACT. The methodology of the audit is explained along with a short discussion of the results. The report will go on to analyse the strengths and weaknesses of the HBEP tool...
4 Pages 1632 Words

Auditor’s Code Of Ethics And Of Conduct

Introduction Ethics is a system of moral norms for individual or any social or professional group. The term ‘Medical ethics’ is known for a very long time and the role of an auditor could be easily compared with the role of a doctor. Only with a difference that auditor’s beneficial effect is not aimed for an individual but a company (organization). The auditor’s code of ethics sets multiple professional standards for auditors to act upon accordingly. To act ethically not...
6 Pages 2583 Words

Audit Quality Crisis And Solutions

Introduction Developments in auditing have always been driven by corporate scandals (Economist, 2018). Huge scandals such as Enron and WorldCom, that left the world without confidence for the audit sector, led the FRC to tighten regulations. Most recently, the collapse of Carillion and BHS and the almost failure of Patisserie Valerie have come to light. The FRC along with other major regulators and boards have had to start proposing further solutions to cracking down on the disaster that is Audit...
5 Pages 2049 Words

Audit Theory Evaluation In Audit Industry

This essay will critically discuss and evaluate auditing theory in relation to the audit industry by paying particular attention to Flint’s postulate; “the essential distinguishing characteristics of audit are the independence of its status and its freedom from investigatory and reporting constraints” . Primarily this essay will investigate how this postulate is linked to the agency theory alongside the lending credibility theory and how when auditor independence is compromised, the credibility of their opinion is lost. We start by looking...
5 Pages 2064 Words

The Audit Firms Reputation And Its Effects On Audit Quality And Results

Abstract In this paper we will look at the connections between the reputations of auditors and their clients. In my research I have found in several research papers that the clients of the same auditor have very similar histories of misconduct. It is easily deduced that a client’s misconduct history and reputation is almost as important as its size. The research papers I have studied show the relationship between an auditor and their preferred client. Clients chosen by Auditors who...
3 Pages 1204 Words

Audit: Definition, Importance And Objectives

Abstract We will talk about the definition of Audit and then will continue with it’s importance and objectives and then go to main research title which is “The Different Types Of Audit” and speak about everyone of them in details. the objectives of the audit can be categorized into (primary objectives, and subsidiary objectives). And there are many importance of auditing. And what is the goal of all this types. Introduction The term audit usually refers to a financial statement...
2 Pages 1119 Words

Knowledge Audit Review: Background And Approach

INTRODUCTION TO KNOWLEDGE AUDIT Currently all the organisations are adapting to knowledge management system and knowledge audit methodologies for the effective usage of knowledge in the growth of organisation. It also helps in effective decision making at the time of need. A knowledge audit is a process which is used for identifying and accessing the knowledge. Along with this, its availability, structure, flow, use, needs and importance to the organisation can be known. Knowledge audit is a planning document which...
5 Pages 2210 Words

Critical Refection And Self-Awareness & Action Plan

Executive Summary The main purpose of this report is to gather own personal skills, which can help to evaluate what has been learnt and plan how to develop more or improve them. Methods including analyse experiences before and during university to identify skill areas which relate to personal and professional development. Different people have their preferred learning style, which understands own learning style and uses it effectively is necessary to successfully further develop skills. The main finding learning process is...
3 Pages 1502 Words

Essay on Auditing and Corporate Governance: The Bernie Madoff Scandal

Introduction There are many in this world who are gifted, who excel beyond the rest. They are leaders, visionaries and pioneers. A mystic all-knowing confidence surrounds their image. Bernie Madoff was one of these people. He was one of the best traders in wall street, he was wall street. His consistent investment returns made him one of the best fund managers in the world. One couldn’t just invest with Madoff, one had to know someone, be vouched for, earn the...
4 Pages 1741 Words

Audit Expectations Gap

Introduction and breakdown of the theory Even though there are differences in the definition of the audit expectation gap, one can argue that the universal understanding of the expectation gap is that there are differences in what a user expects auditors to be responsible for in their work in terms of scope and performance and what auditors themselves believe their professional responsibilities are. I base this observation on Liggio’s first mention of the term in 1974 that described the gap...
4 Pages 1810 Words
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