Background: Attention to ethical philosophy and in particular ethical theories is necessary for audits. The purpose of this study is to identify and examine the importance of ethical theories in auditing from the perspective of experts and professional activists. Method: This research is a combination of qualitative and quantitative methods. Qualitative part is conducted by Delphi and content ...

This study means to inspect and get observational proof in regards with the impact of firm age, benefit, review assessment, dissolvability on report slack.The number days between end company's fiscal year audit date stated independent auditor's is used measure lag.Profitability measured using Return On Assets (ROA) formula, opinion a dummy variable, solvency Debt Asset Ratio (DAR) formula. Comp...

The purpose of this research is to understand the effect Tax Aggressiveness, Solvency, Profitability, Audit Opinion, and Financial Distress on Delay in manufacturing companies listed Indonesia Stock Exchange during 2018-2021. All information required for was obtained officially from IDX sources which include company's annual financial report. In study we used a quantitative method sample using ...

The purpose of this study is to determine the influence auditor opinion and company size on audit delay. Company data includes agricultural companies listed Indonesia Stock Exchange (IDX) in 2019-2021. sample used result a purposive sampling technique 12 companies. analytical method descriptive analysis, correlation, F test, regression analysis. results show that variables known auditor's have ...

Conducting a Security Audit of an Oracle Database The focus of the paper is on auditing access controls to Oracle databases. What should the auditor evaluate and test to enable him to give an informed opinion about the security of an information system based on an Oracle database? A number of issues that the auditor should evaluate are discussed in the paper, with indications of how these issue...

The study aims to determine the effect of firm size on acceptance going concern audit opinion, corporate profitability previous year's opinion accounting and simultaneous influence company size, profitability, year opinion. research method used in this is a hypothetico-deductive which systematic approach valuable produce knowledge solve fundamental managerial problems. Initially, researcher det...

HYPOTHESIS "Opinion leaders" can be identified by surgeons from among their peers, and opinion leaders have a role in promoting best surgical practice. DESIGN Postal survey. SETTING AND PARTICIPANTS Four hundred eighteen (77% response fraction) randomly selected fellows of the Royal Australasian College of Surgeons. MAIN OUTCOME MEASURES Number of opinion leaders identified locally, state...

FTX Group was plagued with material related party transactions as well an “unprecedented” lack of internal control. Yet, despite these issues, two the four “Silos” were given unmodified audit opinions. The purpose this paper is not to rehash what went wrong, how and where. Rather, calls into question ability for a public accounting firm issue opinion on financial statements FTX. I will explore ...

This study aims to examine the influence of profitability, liquidity, solvability, and company growth on going concern audit opinion in consumer cyclicals companies that have been listed Indonesia Stock Exchange (BEI) for 2019-2021 period. type this was causal comparative research. The population is Consumer Cyclicals Company Indonesian 2019-2021. Sampling technique used purposive sampling. num...