Search results for " AUDIT"

Possible Ca 2+ -dependent mechanism of apical outer hair cell modulation within the cochlea of the guinea pig

1998

Calcium ions were precipitated with potassium antimonate after injection of the inorganic calcium channel blocker MnCl2 or the inorganic potassium channel blockers BaCl2 or CsCl into the perilymph of the scala vestibuli of the guinea pig. The spatial distribution of the formed histochemical reaction products within the organ of Corti was studied by energy-filtering transmission-electron microscopy. Compared with untreated control ears, the number of the formed precipitates drastically increased at the extracellular side of the lamina reticularis after application of the various inorganic channel blockers. The apical side of the outer hair cells and the intervening Deiter cells were covered …

Auditors versus third parties and others: the unusual case of the Spanish audit liability “crisis”

2000

This paper challenges the increasingly accepted position that, internationally, the audit profession is facing a major liability crisis. Its analysis of auditing developments in Spain since the late 1980s reveals an audit liability “crisis” which is more the result of the profession’s campaign to align itself with legal regimes abroad rather than a direct consequence of major legal settlements in favour of third parties. The Spanish experience is made particularly interesting by the dramatic change in the auditing profession’s stance - clearly rejecting responsibilities and legal traditions that it had willingly accepted just over a decade ago (when auditing was established in statute). A …

Academic Practitioner Auditors

2016

Academic practitioner auditors engage in academic research on top of their audit activities. Based on constructive learnings theory and evidence-based management theory, we argue that engaging in research helps lead auditors to deliver higher audit quality. Moreover, we expect that this engagement enables lead auditors to develop their professional reputation and, hence, to generate higher audit fees. Using data from Germany, where lead auditors frequently engage in research, we find empirical evidence for these conjectures. Our study contributes to the current AAA and AICPA debate about the value of bridging the gap between academia and audit practice.

Audit Committee Independence and Auditor-Manager Disputes

2020

This paper analyzes the role of audit committee independence in resolving disagreements between management and the auditor regarding financial reporting. The common intuition suggests that the audit committee must be independent from management to be able to support the auditor against the manager's manipulation attempts. We build a one-period strategic model to show that this intuition is valid only if overinvestment is a bigger concern to shareholders than underinvestment. Otherwise, any audit committee will agree with management to avoid underinvestment. The audit committee's optimal independence level, which can be fully independent or partially dependent, is affected by investment effi…

Iekšējā audita darbības novērtējums

2016

LU 74.konferences "Grāmatvedības un audita attīstības dažādi aspekti" sekcijas sēdēs ziņojums

Sekcijas “Grāmatvedības un audita attīstības dažādi aspekti” Ekonomikas un vadības fakultātē (4. februāris, 2016): Referātu tēzes

2016

Uz risku novērtējumu balstīts iekšējais audits

2014

Ziņojums LU 72. konferencē

Aligning Two Specifications for Controlling Information Security

2014

Assuring information security is a necessity in modern organizations. Many recommendations for information security management exist, which can be used to define a baseline of information security requirements. ISO/ IEC 27001 prescribes a process for an information security management system, and guidance to implement security controls is provided in ISO/IEC 27002. Finnish National Security Auditing Criteria (KATAKRI) has been developed by the national authorities in Finland as a tool to verify maturity of information security practices. KATAKRI defines both security control objectives and security controls to meet an objective. Here the authors compare and align these two specifications in…

Latvijas Bankas komunikācija ar jauniešu auditoriju

2020

Bakalaura darba tēma ir: “Latvijas Bankas komunikācija ar jauniešu auditoriju”. Darbā tiek noskaidrots, kas ir komunikācija, sabiedriskās attiecības, jauniešu auditorija. Izmantota tiek Grunig teorija. Darbā secināts, ka Latvijas Banka, komunikācijai ar jauniešiem, izmanto plašu instrumentu klāstu. Daļēji tie atbilst jauniešu auditorijas prasībām un vēlmēm, atsverot sociālos medijus un bankas mājaslapas. Puse jauniešu auditorijas banku zina, un daļa izprot tās funkcijas, savukārt, otra puse ar banku vai tās komunikāciju nekad nav saskarusies. Banku vērtē pozitīvi, tās komunikāciju mazāk – atkarībā no tēmas sarežģītības pakāpes, jo to neizprot. Paralēles savelkamas ar zemu ekonomikas zināšan…

Il perimetro variabile dell’insindacabilità dei Consiglieri regionali: la vis politica delle decisioni “strategiche” per l’economia regionale. Nota a…

2022

La sentenza n. 90 del 2022 della Corte costituzionale risolve un conflitto di attribuzioni fra Stato e Regione Valle d’Aosta originato dalla sentenza della sezione giurisdizionale III centrale della Corte dei conti (la nr. 350 del 2021) di condanna per responsabilità da danno erariale nei confronti di diversi Consiglieri della Regione per aver deliberato un atto amministrativo concernente un’operazione di rifinanziamento del Casinò di Saint-Vincent. A differenza dei criteri precedentemente seguiti per definire l’ambito di applicazione dell’insindacabilità dei Consiglieri regionali nell’ipotesi di deliberazioni consiliari relative ad atti non legislativi (cfr. spec. Corte cost. nn. 69 e 70 d…