ABSTRACT This study addresses the international debate over whether rotation of audit firms should be mandatory. Mandatory rules have been adopted by European Union, but these not established in United States. Proponents policy believe that a long-tenure auditor-client relationship leads to auditor building an excessive economic bond with client, which may then erode independence. Motivated thi...

Proofs of storage (POR or PDP) is a cryptographic tool, which enables data owner or third party auditor to audit integrity of data stored remotely in a cloud storage server, without keeping a local copy of data or downloading data back during auditing. We observe that all existing publicly verifiable POS schemes suffer from a serious drawback: It is extremely slow to compute authentication tags...

This research examines the association between external auditors’ position in their firm (rank) and their consideration of fraud risk factors when planning an audit. Included in this examination is a study of the relationship between rank and judgmental agreement among auditors concerning the effects of risk factors on the extent of substantive testing. Results reveal that, when planning the ex...

This study aims to determine the impact of audit opinion analysis, board directors turnover, KAP scale, client and delay on auditor turnover.The sample used in this is all real estate companies listed Indonesia Stock Exchange from 2019 2021. The results show that growth reputation have a positive effect income. suggests scale reliability are crucial information therefore more research needed fu...

wTere prepared, is devoted to the auditing of the receipts of the interurban section of the railway, both passenger and express. This division also keeps records of car mileage and calculates the expenses and receipts of operating cars in terms of car miles, passenger miles, car hours and other statistical units. The daily receipts of cash and tickets of each conductor on the interurban divisio...