Webinterested users. Akinbuli (2010), Hayes et al (1999) reported that several theories of auditing were made to specify and determine the audit functions. Some of these theories include: The Policeman Theory: This theory of auditing was purely on the arithmetical accuracy and on the prevention and detection of fraud. This theory makes the auditor WebOct 24, 2012 · This research proposes an analysis of the audit and non-audit fees to the fraud risk, by using the logistic regression analysis for the fraud risk assessment, by …
Agency theory - KIM ITTONEN A Theoretical Examination of the
WebHowever, here are three types of audits: (a) audits of financial statements, (b) compliance audits, and (c) operational audits. Financial audits determine if the statements were … WebHayes et al. (2005) (cited in Ittonen (2010), summarized four main theoretical bases for auditing that requires substantial investigation as follows: Agency Theory, Stakeholder theory (Inspired Confidence Theory), The Police Man Theory and Lending Credibility Theory. Below discussed those theoretical views of demand for audit. 2.2.1. Agency Theory tws520 点滅
A Theoretical Examination of the Role of Auditing and the
WebHayes et al., 2005; Duréndez Gómez-Guillamón, 2003; Humphrey, Moizer & Turley, 1992; King, 1999). Therefore, it is important to improve the communication between the auditors and the users (Humphrey et al., 1992), through the content of the audit report. Hayes et al. claims that “Functional audit quality is defined as the degree to WebAuditing Concepts in Hayes, Schilder, Daseen and Wallage (1999) described auditing as: a systematic process of objectively obtaining and evaluating evidence regarding … Web2 The author believes that by knowing the theories and factors affecting existence and the demand for audit services, the understanding of what and why certain things are done by auditors is deepened. This book is structured in the following way. In Part I the theories of Auditing are presented. The main focus here is on agency theory because ... tamales for christmas