This paper presents an historical and rhetorical analysis of auditor independence concepts. This analysis is relevant as the newly formed Independence Standards Board in the U.S. is beginning work on a conceptual framework of audit independence to use as a basis for regulation. Debate about independence concepts has a long history and some elements of the accounting profession are suggesting th...

Determinants of Auditor Expertise Author(s): Sarah E. Bonner and Barry L. Lewis Source: Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing (1990), pp. 1-20 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491243 . Accessed: 09/10/2011 12:27

Penelitian ini bertujuan untuk meneliti Persepsi Auditor Terhadap Penggunaan Software Audit Tool And Linked Archive System (ATLAS) Pada Kantor Akuntan Publik Yang Terdaftar Di JABODETABEK dengan menggunakan Technology Acceptance Model (TAM), adapun model TAM yang digunakan dalam penelitian terdiri dari : kemanfaatan (perceived usefulness), kemudahan penggunaan ease of use),Sikap (attitude) dan ...

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...

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...