Сфера аудиторской деятельности Российской Федерации в настоящий момент находится в процессе интеграции в интернациональное экономическое пространство, что выражается в переходе с 2017г. на международные стандарты аудита. Многие аспекты финансовой и правовой деятельности аудиторских организаций ещё нуждаются в доработке для их эффективного и конкурентоспособного функционирования в условиях переходного периода. В магистерской диссертации сформулированы и раскрыты положения научной новизны, связанные с систематизацией наиболее существенных различий и тенденций преемственности между федеральными и внедряемыми международными стандартами аудита, а также выявлена взаимосвязь между изменениями в стандартизации аудита и возможностями их внедрения в практическую деятельность российских аудиторских организаций в настоящее время. По результатам исследования разработана многофакторная модель оценки рисков аудиторской организации для повышения ее конкурентоспособности в условиях реформирования отрасли. Практическая значимость заключается в возможности применения данной методики в практической деятельности аудиторской фирмы для преодоления переходного периода без потерь качества оказываемых услуг, репутации и реальных доходов. / The sphere of auditing activities of the Russian Federation is currently in the process of integration into the international economic space, which is reflected in the transition from 2017. on international auditing standards. Many aspects of the financial and legal activities of audit organizations still need to be refined for their effective and competitive functioning in a transitional period. The master's thesis formulated and revealed the provisions of scientific novelty related to the systematization of the most significant differences and continuity trends between federal and international auditing standards being implemented, and also revealed the relationship between changes in audit standardization and the possibilities for their implementation in the practical work of Russian audit organizations at the present time. According to the results of the study, a multifactor risk assessment model has been developed for an audit organization to increase its competitiveness in the context of industry reform. The practical significance lies in the possibility of using this methodology in the practice of an audit firm to overcome the transition period without loss of the quality of services provided, reputation and real income.

Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs? We will also explore which the auditors’ views regarding the importance of auditing and its role in combating corruption? The purpose of this thesis is to create an understanding regarding implementing and improving the usage of mandatory audits and international auditing standards within Zambian SMEs. This also includes enlightening the problems auditors face in their process to use these regulations within Zambian SMEs as tools to assist in the fight against the obstacles that corruption creates. This study has been done through qualitative research where the main empirical findings have been conducted through interviews with auditors in Zambia. These auditors have for instance, been asked questions about what rules that exist in their country, their view on the implementation of mandatory auditing and international auditing standards on SMEs, and if they have any personal experience of corruption in their line of work. The conclusion from this research showed that auditing could aid in the fight against corruption. These conclusions are based on the perceptions and opinions of the included auditors. An implementation of mandatory audits and international auditing standards within Zambian SMEs will detect and reduce corruption. Despite potential shortfall in knowledge while implementing adjusted ISA for SMEs, the benefits of implementation exceed the shortcomings. Auditing cannot only be used to detect corruption but also to deter it. Through mandatory audits and the risk of being caught pursuing corrupt acts will increase, deterring corruption. Consequently, auditing carries a great importance to combat corruption, and mandatory audits together with implementations of international auditing standards within SMEs will aid in a significant reduction of corruption in Zambia. / Korruption är ett världsutbrett fenomen som har beskrivits av forskare som cancer i samhället. Eftersom korruption har en omfattande karaktär så finns det många sätt att bekämpa den, till exempel genom att öka genomsynligheten och förbättringar av revision. Det är därför intressant att undersöka vilka effekter ett revisionskrav för SMEs skulle ha på ett land som inte har det idag. Forskningsfrågorna vi har valt att fokusera på är vilket perspektiv Zambiska revisorer har på hur väl lämpad en revisionsplikt och internationella revisionsstandarder är för Zambiska SMEs? Vilka är revisorernas åsikter beträffande vikten av revision och dess roll i kampen mot korruption? Syftet med denna uppsats är att skapa en förståelse angående implementering och förbättring av revisionskrav och internationella revisionsstandarder i Zambiska SMEs. I det här inkluderas också att upplysa om problematiken för revisorerna i deras process att använda dessa reglementen i Zambiska små och medelstora företag som ett verktyg för att hjälpa till i kampen mot de hinder som korruption skapar. Studien har genomförts genom en kvalitativ undersökning där större delen av empirin har samlats in genom intervjuer med revisorer i Zambia. Dessa revisorer har blivit tillfrågade angående vilka regler som existerar i landet, vilken åsikt de har på en implementering av revisionsplikt och internationella standarder för SMEs samt om dem har någon personlig erfarenhet av korruption från deras arbete. Slutsatsen från den här undersökningen är att revision kan hjälpa till att bekämpa korruption. En implementering av ett revisionskrav och internationella revisionsstandarder i Zambiska SMEs kommer att ertappa och reducera korruption. Trots potentiella kunskapsbrister under implementeringen av de justerade ISA för SMEs kommer fördelarna av implementeringen att överträffa nackdelarna. Revision kan också användas för att avskräcka från korrupta handlingar. Följaktligen är revision av stor vikt i kampen mot korruption och revisionskravet tillsammans med implementering av internationella revisionsstandarder för SMEs kommer signifikant att minska korruptionen i Zambia.

The Big 4 global networks (Deloitte, Ernst & Young [E&Y], KPMG, and PricewaterhouseCoopers [PwC]) market themselves as providers of worldwide seamless services and consistent audit quality through their members. Under the current environment in which these auditors operate, there are three types of global network members: inspected non-U.S. affiliates (inspected affiliates, hereafter), non-inspected non-U.S. affiliates (non-inspected affiliates, hereafter), and inspected U.S. offices (U.S. offices, hereafter). The recent suspension of the China-based Big 4 affiliates from auditing U.S.-listed companies calls into question whether these global networks can deliver the same level of audit quality across all their members and whether those located in jurisdictions denying access to the Public Company Accounting Oversight Board (PCAOB or Board, hereafter) to conduct inspections may benefit from such inspections. This study examines the effect of being an affiliate and the effect of PCAOB inspections on perceived audit quality. I use earnings response coefficients (ERCs) as a proxy for perceived audit quality. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2015. / FAU Electronic Theses and Dissertations Collection

<p>Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor’s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case. The question is if the new Auditors Act better ensures an independent audit than the preceding Act did. After the collapse of Enron, the international work on the development of rules that better can guarantee the independent audit, has been intensified. Will the wording and effect of the Swedish Auditors Act stand, will the international progress on this area influence the interpretation of the Act, or will the Swedish legislator be forced to rewrite the Act? Three problems are discussed in this thesis; 1. How shall an independent audit be ensured?, 2 What kind of activity may the auditor exercise?, 3 How should the auditor’s activities be organised to ensure the independence? This thesis describes howthe role of the auditor and his independence is regulated today, partly by legislation, partly by self- regulation, both national and international. Different regulations are compared and differences and similarities are described. A number of specific problems that may influence the independence of the auditor, in relation to his clients, and a discussion about how these problems may be avoided, is presented.</p>

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor’s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor’s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case. The question is if the new Auditors Act better ensures an independent audit than the preceding Act did. After the collapse of Enron, the international work on the development of rules that better can guarantee the independent audit, has been intensified. Will the wording and effect of the Swedish Auditors Act stand, will the international progress on this area influence the interpretation of the Act, or will the Swedish legislator be forced to rewrite the Act? Three problems are discussed in this thesis; 1. How shall an independent audit be ensured?, 2 What kind of activity may the auditor exercise?, 3 How should the auditor’s activities be organised to ensure the independence? This thesis describes howthe role of the auditor and his independence is regulated today, partly by legislation, partly by self- regulation, both national and international. Different regulations are compared and differences and similarities are described. A number of specific problems that may influence the independence of the auditor, in relation to his clients, and a discussion about how these problems may be avoided, is presented.

Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvätt Syfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt. Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv. Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer. Det finns även ett förväntningsgap eftersom externa och interna bankrevisorer kan göra mer i deras yrkesutövning för att förebygga penningtvätt inom banksektorn. Förslag till vidare forskning: En liknande studie som enbart fokusera på banker som sysslar med kontanthantering samt att Revisorsnämndens perspektiv beaktas. Studiens bidrag: Studien bidrar till att kartlägga externa och interna bankrevisorers ansvar i det förebyggande arbetet mot penningtvätt inom banksektorn. Studiens resultat bidrar till företagsekonomisk forskning genom att öka förståelsen av samarbetet mellan samtliga parter för att förebygga penningtvätt inom banksektorn. Nyckelord: Bankrevisorer, internrevision, externrevision, penningtvätt, PTL, penningtvättslagen, god revisionssed / Title: Bank auditors professional practice in the prevention of money laundering Aim: The aim of this essay is to increase understanding and explain how external and internal bank auditors work to prevent money laundering in the banking sector. The aim is answered by examining how the Money Laundering Act apply in their professional practice, how the work relates to the generally accepted auditing standards and if concerned parties are experiencing a gap of expectations regarding bank auditors responsibility of detecting financial crimes such as money laundering. Method: The essay has applied a qualitative research method to study how external and internal bank auditors professional practice relates to the prevention of money laundering. This has been achieved by executing ten semi-structured interviews with external and internal bank auditors and other concerned parties to contribute additional perspectives. Results and Conclusions: The result of the essay shows that neither external nor internal bank auditors report suspected money laundering directly to the Finance Police. Internal bank auditors report suspected money laundering to the Compliance department and the external bank auditors report suspected money laundering to the company CEO or board in firsthand. The essay shows that the generally accepted auditing standards are a significant factor in the prevention of money laundering for external and internal bank auditors. The result shows a gap of expectations, the external and internal bank auditors can contribute more in their professional practice to the prevention of money laundering in the banking sector according to concerned parties. Suggestions for future research: A similar study focusing solely on banks with cash management including the Auditor Board´s perspective. Contributions of the essay: The essay helps to identify external and internal bank auditors responsibility in the prevention of money laundering in the banking sector. The results contribute to business research by increasing understanding of the cooperation between concerned parties to prevent money laundering in the banking sector. Keywords: bank auditors, internal audit, external audit, money laundering, PTL, the Money Laundering Act, generally accepted auditing standards

Many external parties such as investors, creditors, and regulatory agencies, use a company’s financial statements in their decision-making. In doing so, they rely on audit opinions on whether financial statements are fairly stated. However, evidence suggests that there are factors in the audit environment that influence auditor judgments. For example, nondiagnostic client information dilutes auditor judgments when compared to judgments based on diagnostic information alone, especially for less experienced auditors (Hackenbrack 1992; Hoffman and Patton 1997; Glover 1994; Shelton 1999). High time pressure conditions mitigate this effect by refocusing auditor attention toward relevant client information, therefore reducing the impact of nondiagnostic information (Glover 1994, 1997). This research study examines other common audit environment factors to determine if they too influence audit judgment results. An online questionnaire of 149 auditors, CPAs and other accounting professionals indicate that the inclusion of nondiagnostic client information results in a significant change in auditor judgments. The direction of this change follows a theorized pattern; risk assessments that were initially high are reduced, while those that were initially low are increased. Significance was not consistently found for a workload and PCAOB effect on auditor judgment. However, a comparison of the absolute value of dilution effect means across conditions reveals some trending for the proposed unwanted effect of high workload, and the beneficial effect of PCAOB guidance. These results have important implications for auditing research and practice. It extends previous archival research on workload effects and uses a unique questionnaire design to reexamine workload pressures in a behavioral setting. The results of hypothesis testing on workload pressure and PCAOB guidance, although lacking consistent statistical significance; exhibit trends that agree with proposed theoretical relationships. Tests on the effects of nondiagnostic information show strong statistical support for previous studies in the area of psychology and audit. This study’s greatest contribution suggests that audit pressures do not produce equivalent effects on auditor judgment; time pressure improves audit judgment, while workload pressure does not (Glover 1994, 1997). These results can be explained by examining the relationship between stress and audit judgment performance (Choo 1995, Yerkes and Dodson 1908). Different types and different degrees of audit pressures may correspond to different levels of audit pressure. Low to moderate levels of audit pressure, such as the level of time pressure used in Glover’s (1994, 1997) study improve audit performance. Higher audit pressures, such as high workload during an auditor’s busy season, may lower audit performance.

Submitted by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:01:44Z No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) / Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:05Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) / Approved for entry into archive by Estagiário SPT BMHS (spt@fgv.br) on 2013-08-08T15:02:16Z (GMT) No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) / Made available in DSpace on 2013-08-08T15:02:33Z (GMT). No. of bitstreams: 1 Dissertação Antonio Carlos dos Santos Guedes.pdf: 287431 bytes, checksum: fcf1b56859f877ad75d364f1354808be (MD5) Previous issue date: 2008 / O objetivo deste trabalho é investigar a relação existente entre a ressalva imposta no parecer da auditoria independente e a reapresentação exigida pelo Banco Central, a existência de forte correlação entre haver ressalva e reapresentação por exigência, indicariam que o parecer teria capacidade de antecipar exigência de reapresentação por parte do Banco Central. Selecionamos o grupo formado pelos bancos que tem ações negociadas na bolsa de valores e mapeamos as combinações formadas pelo tipo de parecer com o tipo de apresentação, de igual modo utilizamos este método em dois estratos da amostra, por porte da firma de auditoria e por haver ou não algum nível de Governança Corporativa. Os resultados não mostraram relação significativa entre parecer com ressalva e reapresentação, nem os estratos demonstraram percentuais significativamente melhores em relação aos demais estratos ou mesmo em relação à amostra. Concluímos que não há relação entre parecer e reapresentação por exigência, nem relevância com relação ao porte ou a governança corporativa, porém os resultados mostraram haver maior percentual de reapresentação espontânea no estrato por governança corporativa, o que indicaria um cuidado maior em relação às demonstrações independente do parecer da auditoria independente.

Submitted by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:27Z No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:40Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2013-10-25T18:38:49Z (GMT) No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) / Made available in DSpace on 2013-10-25T18:39:00Z (GMT). No. of bitstreams: 1 fabiano_pereira_santos.pdf: 474472 bytes, checksum: 40c5579375e54c5aa8a0d823b040c795 (MD5) Previous issue date: 2008 / The main purpose of this study is to verify whether there is a relationship between the spontaneous change of an independent auditor and the qualified audit report issued in the previous year and also whether there is a positive relationship between the turnover of auditors and the issuing of qualified audit reports in the year of the turnover and subsequent years. This paper is justified by its proposal to scientifically evaluate the impact of the administration’s influence and adopting the auditing turnover in the independence of the external auditor, without bias by the interested of the professional involved, since this is solely a documental study. Therefore, one arrives at diverse hypotheses in regard to the occurrence of a qualified report as a factor that encourages the administration to change auditors and in relation to the mandatory turnover of auditors favoring the issuing of qualified reports. In addition to the documental study, this paper is also comprised of a review of the academic and specialized literature that is the basis for the made questions addressed. The results obtained after the considerations and verification observed in the bibliographic studies, and the tests results from the Chi-square statistics, verify that the administration is more favorable to changing auditing firms when it receives a report modified by relevant safety clauses and emphases than when it receives a clean report from the current auditing firm. Another verification is the absence of a relationship between adopting the mandatory auditing turnover and issuing modified reports in the years after such change takes place. / Esta pesquisa tem como objetivo principal verificar se há relação entre a troca espontânea da auditoria independente e o parecer não limpo emitido no ano anterior e também se há relação positiva entre o rodízio de auditores e a emissão de pareceres não limpos no ano do rodízio e nos seguintes. Justifica-se este trabalho pela proposta de avaliar cientificamente o impacto da influência da administração e da adoção do rodízio de auditoria na independência do auditor externo, sem ser enviesado pelos interesses dos profissionais envolvidos, uma vez que esta é uma pesquisa exclusivamente documental. Portanto, chega-se a diversas hipóteses quanto à ocorrência de parecer não limpo como fator motivador para a troca de auditores por parte da administração e quanto ao rodízio obrigatório de auditorias propiciando a emissão de pareceres não limpos. Além da pesquisa documental, este trabalho também é composto por revisão da literatura acadêmica e especializada, que fundamentam e respaldam as principais questões abordadas. Os resultados obtidos, após as considerações e constatações observadas nas pesquisas bibliográficas, e nos resultados dos testes da estatística qui-quadrado, verificam que a administração é mais propensa a trocar a firma de auditoria quando recebe um parecer modificado por ressalvas e ênfases relevantes que quando recebe um parecer limpo da firma de auditoria atual. Outra constatação é a ausência de relação entre a adoção do rodízio obrigatório de auditoria e a emissão de pareceres modificados nos anos após esta troca.

This study attempted to discover the role of internal auditors in the professional development of audit committee members, leading to enhanced performance, through the provision of induction programmes and professional development opportunities to committee members, with due regard for the principles of good governance and international best practices. A secondary aim of this study was to propose methods to improve the relationship between the internal audit activity and audit committees in providing additional support to its members. The audit committee's needs and requirements were assessed by using the audit committee charter as the basis in identifying the responsibilities of the committee and the professional development needs of committee members in an organisation. It was found that a framework for the induction and professional development of audit committee members would be most useful to internal auditors to assist audit committees to meet their requirements and improve their performance. / Auditing / M. Com.