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many factorscontributedtowards the quality of the audit and their relation with the quality of financial statements ... one of which is the rotation of the auditors
the Putrajaya Committee on GLC High Performancehad contributeto the increase in financial reporting quality of the GLCs financial report
that KAMs generate additional benefits to the financial reporting processleadingto better governance , higher audit quality and improved financial reporting
Audit Committeescan contributesignificantly to improvements in audit quality , as well as other elements of the financial reporting process
Competition , Climate & Environment Introduction of key audit mattersleadsto improved governance , audit quality and corporate reporting
Page to be sent Introduction of key audit mattersleadsto improved governance , audit quality and corporate reporting
that audit market concentration ( i.e. , not client concentrationcould resultin greater audit fees and lower audit quality
audit market concentration ( i.e. , not client concentrationcould resultin greater audit fees and lower audit quality
factorsinfluenceaudit quality in support of the Enhancing Audit Quality initiative
Requiring engagement partners to sign their names to audit reports appearsto resultin increased audit quality , earnings informativeness , and audit fees
shareholderscan ... influencethe performance of the audit committee and thus the quality of financial reporting
Its responsibilities includesettingaudit standards , as well as enforcing the quality of audit
the economic bond between the auditor and the client ... in turnwill resultin poor audit quality and more earnings management
the adoption of international accounting standardshas ledto increased transparency and greater financial reporting quality
employees on company boardsinfluencesthe audit effort and the reporting quality
auditor litigation riskleadsto improvements in clients audit and financial reporting quality
The quality review mechanismwill contributeto further improve the quality of audit reports and ensure compliance with auditing standards
Through an analysis of the papersresultfor both audit quality in fact and audit quality in appearance
the specific situationswould influencethe relationship between audit fees and audit quality
many factorscontributedtowards the quality of the audit and their relation with the quality of financial statements
a specific processdesignedto increase the quality of the audit and reduce the politicization of audit work
IT systemscan contributeto improving the timeliness and quality of the financial reporting process
how it could be defined and how it could be measuredhas resultedin more consideration being given to the quality of an audit and what audit quality means
a variety of tools and personnelcan leadto data quality , compliance , and audit issues
We need some kind of market management with an independent bodywill ... resultin an increase in audit quality
increased regulationhas resultedin an increase in audit quality
among other conditionscontributeto ahigh level of credibility and quality to audited financial statements
additional audits in the firm ... the function of supervisionwill leadto an increase in the quality of the audit and an increase in audit fees
additional audits ... supervisionwill leadto an increase in the quality of the audit and an increase in audit fees
auditors ' industry specializationresultsin greater audit quality
what audit committee members can doto contributeto the improvement of audit quality
an organization that would not just focus on the needs of public company auditors but also neededto ... contributeenhance audit quality
This difference ... the factorsleadto enhancing the audit quality and as a consequence
The IFRS adoptionleadingto higher financial reporting quality
IFRS adoptionresultsin higher financial reporting quality
long audit tenure should be acceptedleadsto higher financial reporting quality
a high quality of audit and an independent board of directors ... effective supervisionleadsto improved financial reporting quality
critical aspectscontributingto the quality of auditors judgement and audit quality
the amendmentsleadto improvements in financial reporting quality
an internal Quality Departmentcomposedof Quality Control and Quality Audit
This course(passive) is designedThis course
the dollars movement of a companycan ... influencethe dollars movement of a company
SASs 60 and 61(passive) are designedSASs 60 and 61
the funds circulation of a businesscould ... influencethe funds circulation of a business
the hard cash move of a businessmight ... influencethe hard cash move of a business
its applicationhas ledits application
the hard cash flow of a companymight ... influencethe hard cash flow of a company
information sharing among auditorsinfluenceinformation sharing among auditors
to one or morecontributeto one or more
to one orcontributeto one or
15 recommendations(passive) are designed15 recommendations
to growth and development of accounting professionleadto growth and development of accounting profession
corporate governance indicatorscausescorporate governance indicators
through corruption detectionresultsthrough corruption detection
alsocontributesalso
in lean and effective systemsresultingin lean and effective systems
from the final amendmentsshould resultfrom the final amendments
to new requirements for CPAs who serve as peer reviewershave ledto new requirements for CPAs who serve as peer reviewers
the auditing qualityinfluencesthe auditing quality
the extent of which(passive) should be influenced bythe extent of which
The Act(passive) was designedThe Act
Many of these provisions(passive) are designedMany of these provisions
These data(passive) are designedThese data
to a more robust financial reporting processthus contributingto a more robust financial reporting process
The collected data(passive) are designedThe collected data
to drive sustainable solutions to accelerate audit quality in Canadadesignedto drive sustainable solutions to accelerate audit quality in Canada
The ongoing uptake and effective implementation of ISO 20121(passive) may be influenced byThe ongoing uptake and effective implementation of ISO 20121
the efficiency of investmenthas influencethe efficiency of investment
in significant changes to the current standardswill resultin significant changes to the current standards
major corporate decisionsinfluencesmajor corporate decisions
the effect of investors(passive) is influencedthe effect of investors
the effect of investors(passive) is influenced bythe effect of investors
the effect of investors information interpreting ability in reducing the cost of equity capital(passive) is influenced bythe effect of investors information interpreting ability in reducing the cost of equity capital
in lower cost of debt for Gazellesresultingin lower cost of debt for Gazelles
on investment of Deposit Money Banks with ( R2 = 0.98has ... influencedon investment of Deposit Money Banks with ( R2 = 0.98
to sustainable economic developmentcontributesto sustainable economic development