This study aims to analyze and obtain empirical evidence about the effect of board directors, audit committee company size on financial statements proxied by conservatism. The sample in this consisted 20 State-Owned Enterprises (BUMN) 2016-2020. With saturated method. uses Multiple Linear Regression analysis using SPSS test Board Directors, Audit Committee Company Size Integrity Financial State...

This paper presents a state-of-the-art survey of the operations research models developed for internal audit planning. Two alternative approaches have been followed in the literature for audit planning: (1) identifying the optimal audit frequency; and (2) determining the optimal audit resource allocation. The first approach identifies the elapsed time between two successive audits, which can be...

Richard Thomson has research interests in quality in health care and health services research. He previously headed the Northern Regional Health Authority's multidisciplinary quality directorate with responsibility for facilitating audit and quality assurance activities across the region. He has contributed to several national groups concerned with influencing policy on audit, including that at...

<p><span lang="EN-GB">The purpose of this study is to determine whether or not audit delay caused by financial stress, the committee, profit and loss company. This also considered a number independent criteria, such as severity situation, participation in loss. In addition this, it incorporates dependent variable known delay. work, quantitative descriptive research used. Secondary d...