- Changes and their implications for client and auditor🔍
- Clients' strategic change and auditor behavior🔍
- Challenges and changes within the audit industry🔍
- The Impact of Client and Auditor Gender on Auditors' Judgments🔍
- Client industry characteristics and auditor changes🔍
- The Effect of Office Changes within Audit Firms on Clients' Audit ...🔍
- Selected Behavioural Factors in Client|Initiated Auditor Changes🔍
- Five considerations for changing auditors🔍
Changes and their implications for client and auditor
Changes and their implications for client and auditor - YouTube
Michael Cook (Partner and Head of Audit and Assurance) and Peter Manser (Partner Audit and Assurance) explain the changes and implications ...
Clients' strategic change and auditor behavior: Evidence from audit ...
Taken together, these results suggest that auditors incorporate clients' strategic change into their assessment of client risk and implement appropriate ...
Challenges and changes within the audit industry
Clients are continually facing tax law changes, updates, and new compliance frameworks that require expert insight. How can auditors ensure that ...
The Impact of Client and Auditor Gender on Auditors' Judgments
Second, female auditors should be more reluctant than male auditors to change their initial judgments, because of their greater need for comprehensive ...
Client industry characteristics and auditor changes - IDEAS/RePEc
Findings - The authors report a lower likelihood of auditor resignations with greater accounting standards complexity. The authors also report a greater ...
The Effect of Office Changes within Audit Firms on Clients' Audit ...
In summary, the descriptive statistics indicate that the office change observations tend to have weaker financial performance measures as well ...
Selected Behavioural Factors in Client-Initiated Auditor Changes
The following are elements that could impact the working relationship between auditors and clients. Page 4. P.J. Baldacchino, R. Caruana, S. Grima and F.H. ...
Five considerations for changing auditors - RSM US
Your business is growing, and your needs are changing · You want the attention and service your business requires · You want more communication.
How does a change in the client's accounting system impact audit ...
Change in the accounting system put a direct impact on audit planning. For example, if a company is recording its financial transaction manually then an auditor ...
Auditing Standard No. 16 - PCAOB
11. The auditor should communicate to the audit committee significant changes to the planned audit strategy or the significant risks initially identified and ...
Client influence and auditor independence revisited: Evidence from ...
Thus, the dynamics of auditor acceptance and continuance (e.g., dismissals and resignations) decisions have changed post SOX. In addition, the legal environment ...
Rethinking the audit - Journal of Accountancy
As technological innovations change the way audits are performed, auditors need to be ready to use new tools to gain insight from data.
The Effect of Office Changes within Audit Firms on Clients' Audit ...
This analysis reveals that client driven changes are more likely to result in a higher audit fee while audit quality is unchanged. Conversely, audit firm driven ...
An Interview Study to Understand the Reasons Clients Change ...
Our results suggest that the quality of the auditor-client relationship is the key determinant of auditor switching and audit value. Interestingly, price ...
The Impact of Client Bankruptcies on Auditors' Judgment and Future ...
Overall, our findings indicate that AICs who have experienced client bankruptcies deliver higher audit quality and exhibit a greater level of conservatism in ...
AS 2101: Audit Planning (effective for fiscal years beginning on or ...
Inform the other auditor of changes in circumstances, of which the lead auditor becomes aware, that (i) affect determining compliance with SEC independence ...
The Data-Driven Audit: How Automation and AI are Changing the ...
and the role of the auditor, this publication also considers the change in mindset required to ... Do the client's AI tools affect the auditor's risk assessment?
The Effect of Office Changes within Audit Firms on Clients' Audit ...
SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm ...
Balancing Client Service and Auditor Independence | Clark Nuber PS
An auditor keeping its clients well informed of changes that may affect the organization allows ample time to plan for and implement the ...
j) The nature of the client's business changes, and the audit firm no longer it has the expertise to perform the services needed; k) The ...