Search results for "External audit"
showing 3 items of 13 documents
Individual Decisions and Perceived Form in Collective Free Improvisation
2015
International audience; This paper proposes a first attempt to study quantitatively Collective Free Improvisation (CFI). We report an experiment designed to study the relationship between the improvisers’ individual high-level decisions and the improvisation’s form perceived by external auditors. We recorded 16 trios in which the improvisers used a MIDI-pedal to indicate in real-time a significant change in their own musical production. Expert listeners were later asked to segment each improvisation so that we obtained their perception of the structure. By analysing the correlations between musicians’ individual decisions and listeners’ segmentation points, we discuss how the improvisation’…
Changes and Challenges Facing the Audit Profession in Latvia
2014
Abstract The history of certified auditing and audit services in the Latvian market has now existed for twenty years. It is not a long period of time when compared to other countries and the history of the audit profession. However, during these twenty years the audit profession in Latvia has experienced dynamic development along with a positive trend in the Latvian audit market. The main purpose of this paper is to describe the audit profession in Latvia and assess the expected impact of changes on the audit market by evaluating audit quality management, mainly focusing on the situation since Latvia's accession to the EU, with particular reference to the problems related to the development…
Internal Audit and External Audit Cooperation in EU Countries
2017
There is no common requirement guiding the approaches taken by the European Union (EU) public sector internal audit cooperation with external audit. Relations between these audit systems have developed over time. There are countries with mandatory regulations of internal and external audit cooperation, in some cases cooperation bases on initiatives, to facilitate the auditing process and avoid duplication of work. The aim of this research is to compare the Latvian public administration internal audit and external audit cooperation approach with approaches of the European countries and evaluate each country’s internal audit relation with external audit. The methodology includes a comparative…