The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...

2 1 1 2 4 5 5 5 5 5 concrete content 1 1 1 1 3 5 5 5 4 4 packing input for development 1 1 1 1 3 4 5 5 4 4 output of development descriptive / static 1 1 1 1 3 3 5 5 4 4 use / time dimension app. functionality 1 1 1 1 3 3 3 4 5 5 system administration design 1 1 1 1 3 4 3 5 5 5 deployment conceptual 1 1 1 2 2 4 3 4 5 5 concrete/instance high level 5 3 1 1 2 5 3 4 4 4 detailed absolute 1 1 1 1 3...

The unique relationship Aboriginal peoples have with the land has been highlighted in recent years with the passing of the Native Title Act 1993. The vastly different characteristics of Aboriginal land tenure to the Australian Torrens systems makes it difficult for the integration of the two tenure systems into one land registration system. A better understanding of Aboriginal land tenure and a...

Purpose: The aim of this study is to explore the factors affect auditor independence, and impacts independence audit quality Supreme Audit Institution (SAI). Theoretical framework: This explores affecting in public sector based on articles pertaining audits that were published major publications 20th century. theories applied order build up research model about influencing affects SAI’s quality...

Smart contracts on a blockchain behave exactly as specified by their code. To be sure that a smart contract behaves as expected, the end-user has to either analyze its code or trust a potentially anonymous developer or auditor to do so. This approach proposes a smart contract deployment and management platform that can execute development tools and code quality tools in a trusted way and uses t...

Another question of pubiie interest has presented itself for discussion. Stanley W. Turner, Auditor General, has been drawing salary at the rate of $3,000 per year, since May 27, 1893. There is now a very serious question as to the validity of the law granting him that salary, and it is not impossible that he may have to return to the state several hundred dollars illegally drawn. The legislatu...

PURPOSE To assess post-tenure review policies at U.S. medical schools by examining how prevalent post-tenure review is, what models of post-tenure review are employed, and what outcomes result from post-tenure review processes. METHOD In late 2014, a Web-based survey was sent to the associate dean for faculty affairs (or equivalent) at each U.S. medical school accredited by the Liaison Commit...

This paper examines auditor liability rules under imperfect information, costly litigation and risk averse auditors. A negligence rule fails in such a setting, because in equilibrium auditors will deviate with positive probability from any given standard. It is shown that strict liability outperforms negligence with respect to risk allocation, and the probability that a desired level of care is...