BACKGROUND Congenital absence of the menisci is a rare anatomical variation characterized by the absence or underdevelopment of one or both menisci in the knee joint.The menisci are crucial in load distribution,joint ...BACKGROUND Congenital absence of the menisci is a rare anatomical variation characterized by the absence or underdevelopment of one or both menisci in the knee joint.The menisci are crucial in load distribution,joint stability,and shock absorption.Understanding the clinical presentation,diagnosis,and management of this condition is important for optimal patient care.CASE SUMMARY A 27-year-old male with a long-standing history of knee pain underwent diagnostic arthroscopy,revealing a congenital absence of the meniscus.The patient's clinical findings,imaging results,surgical procedures,and pertinent images are detailed.This case presents a unique aspect with the congenital absence of the meniscus,contributing valuable insights to the literature on rare anatomical anomalies.CONCLUSION This case of congenital absence of the menisci highlights the diagnostic challenges posed by rare anomalies.The diagnostic arthroscopy played a crucial role in identifying the absence of the meniscus and providing an explanation for the patient's persistent knee pain.The case underscores the importance of individualized treatment approaches,including physical therapy,for optimal management of rare meniscal anomalies.Further research is warranted to explore effective management strategies for the aforementioned cases and to expand our knowledge of these rare conditions.展开更多
Going concern is one of essential things for user to make a financial decision. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research adds two new varia...Going concern is one of essential things for user to make a financial decision. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research adds two new variables, audit size and audit committee, besides the other factors that cause auditor issue a going concern audit report. This research uses a regression logistic analysis to determine the relationship of each variable (liquidity, solvability, profitability, cash flow, audit firm size and audit committee) to going concern audit report. Different from previous researches, the results of this research show that liquidity, profitability, cash flow, and audit committee are not significant to influence the issuance of audit opinion. Audit size has a more significant relationship to audit opinion, while solvability is the most significant factor.展开更多
A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started ...A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia (ICARM), the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control? Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients? The authors will try to provide the answers to the abovementioned questions in this paper.展开更多
The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency ...The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users' information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing (MRA) during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board (PCAOB): auditor's discussion and analysis (AD&A), required and expanded use of emphasis paragraphs in the auditor's report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor's report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.展开更多
The Central Audit Committee held its first meeting.Comrade Xi Jinping,on behalf of the Central Committee,raised China's new era audit work to a new height,and put forward new requirements and new directions for Ch...The Central Audit Committee held its first meeting.Comrade Xi Jinping,on behalf of the Central Committee,raised China's new era audit work to a new height,and put forward new requirements and new directions for China's audit system reform,which indicates that China's audit work will usher in a new historical stage.How to adapt to the new height of China's audit work,and strengthen the deepening reform of China's audit system is an urgent task facing auditors.展开更多
This study aims to examine the relationship between audit committee attributes (audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition) and the propensity for ...This study aims to examine the relationship between audit committee attributes (audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition) and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-frandulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects.展开更多
This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards (FRS) 139 in Malay...This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards (FRS) 139 in Malaysia. Hence, the purpose of this study is to examine the relationship between the adoption of FRS 139 and the audit fees charged to clients. The final sample consists of 1,050 finn-year observations covering the period from 2006 to 2008 from the non-financial companies listed on the Bursa Malaysia. In this study, the static panel data analysis is used to provide richer interpretation and a powerful understanding of the effect of standard adoption on audit pricing. The regression results from the random effects Generalized Least Squares (GLS) suggest that FRS 139 adoption has not significantly increased audit fees. The small number of observations for FRS 139 voluntary adoption is suspected to be the main limitation factor contributing to the insignificant result of the hypothesis. It is suggested that the limitation of small observations of FRS 139 voluntary adopters might be encountered during the period of mandatory adoption. Therefore, future research might investigate the impact of mandatory FRS 139 adoption.展开更多
With the development of audit and the main problems of audit education are mainly: large differences in teaching methods, teacher' s knowledge structure is incomplete, teachers generally lack practical experience, t...With the development of audit and the main problems of audit education are mainly: large differences in teaching methods, teacher' s knowledge structure is incomplete, teachers generally lack practical experience, teachers have not yet formed Auditing echelon teaching case information, and the systematic audit case is difficult to get. Auditing teaching has the following measures: establish research and teaching which reflects both the teacher evaluation system and teacher training active auditing team, there are a variety of ways to improve the operational practice of auditing courses, organizational strength phased development of the system of teaching cases audit system. Audit teaching reform measures are set by the three levels to practice, namely cognitive level of knowledge, knowledge into ability levels and levels of knowledge and innovation.展开更多
1.This study is one of The Applied Economic Institutes Linkages Project(AERIL)which is funded by theCanadian International Development Agency(CIDA)and jiontly managed by The Conference Board of Canada(CBOC)and the Int...1.This study is one of The Applied Economic Institutes Linkages Project(AERIL)which is funded by theCanadian International Development Agency(CIDA)and jiontly managed by The Conference Board of Canada(CBOC)and the International Trade Research Institute in China.It is jointly implemented by the Institute ofEconomic Research of the Chinese State Planning Commission and the North—South Institute of Canada。展开更多
As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsi...As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.展开更多
This editorial comments on the article by Alzerwi.We focus on the development course,present challenges,and future perspectives of medical education.Modern medical education is gradually undergoing significant and pro...This editorial comments on the article by Alzerwi.We focus on the development course,present challenges,and future perspectives of medical education.Modern medical education is gradually undergoing significant and profound changes worldwide.The emergence of new ideas,methodologies,and techniques has created opportunities for medical education developments and brought new concerns and challenges,ultimately promoting virtuous progress in medical education reform.The sustainable development of medical education needs joint efforts and support from governments,medical colleges,hospitals,researchers,administrators,and educators.展开更多
This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this inte...This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this integration,the ideas for teaching reform in the context of interdisciplinary integration,and the expected outcomes.The aim is to achieve an organic integration of legal studies and auditing through systematic teaching reforms,thereby providing students with comprehensive and integrated knowledge and skills training,ensuring the quality of talent cultivation,and adapting to the needs of social development.展开更多
Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit...Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.展开更多
The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee...The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.展开更多
This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations f...This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies' annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev (2002)'s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.展开更多
This research made a comprehensive comparison on the listening test of the new CET-4 with the old one. Besides, by applying the schema theory, it also provides a series of new teaching methods which can be used to imp...This research made a comprehensive comparison on the listening test of the new CET-4 with the old one. Besides, by applying the schema theory, it also provides a series of new teaching methods which can be used to improve the quality of the college English listening courses' teaching and help students solve the problem in the news report section of the new CET-4.展开更多
Despite a wealth of literature on the different facets of the EIA,and copious theoretical knowledge and practical experience,the general agreement is eluding definitions of EIA effectiveness,quality,and good practices...Despite a wealth of literature on the different facets of the EIA,and copious theoretical knowledge and practical experience,the general agreement is eluding definitions of EIA effectiveness,quality,and good practices.There are apprehensions about EIA meeting its basic objectives while project proponents continue to treat EIA as an impediment to development.Governments tend to adopt a“practical”approach,sacrificing pillars of EIA and overlooking the prime objective of environmental protection.Based on an extensive literature study and the author’s long EIA-related experience,some key workable practices for the EIA process are elaborated.Meticulous scoping using different sets of lenses,spotlighting significant impacts to determine the breadth and depth of EIA reports for focussed EIAs,robust EIA review and decision-making,commitment from the regulators for environmental protection,and use of strategic planning,strategic environmental assessment,and tiering practices are expected to address scholars’apprehensions and project proponents’concerns.展开更多
The auditor’s report is the end-product of an audit;its importance to the business community cannot be overemphasized.It is the statutory confirmation that the accounts prepared by Management may be relied upon as tr...The auditor’s report is the end-product of an audit;its importance to the business community cannot be overemphasized.It is the statutory confirmation that the accounts prepared by Management may be relied upon as true and fair.Public confidence in or lack thereof in auditor’s report is very critical to the very relevance of the audit practice.The purpose of this study is to examine how public confidence in auditor’s report may be enhanced with particular reference to audit report of listed insurance companies in Nigeria.Primary source of data was appropriately used.132 questionnaires were administered to Financial Advisers of 21 selected Stock Brokers and Accounting Firms operating at the floor of Nigeria Stock Exchange,Abuja,out of which 124 were filled and returned.Descriptive statistics of frequencies and percentages was used to analyse the responses from the respondents,while Pearson Product Moment Correlation was used to test hypotheses one and two while hypothesis three was examined using paired sampled t-test.The result of the study indicates that there is an inverse relationship between statutory audit and public confidence in audit report.It was found that forensic audits practice has a significant relationship with public confidence in audit report of listed insurance firms in Nigeria.The third hypothesis of the study shows that there is a significant difference between statutory audit practice and forensic audit practice in enhancing public confidence in audit report of listed insurance firms in Nigeria.It was concluded that public confidence in statutory audit report is on the decline following sudden collapse of firms that had unqualified audit report.It was recommended among others that the government should enact an act establishing forensic and investigative auditors in Nigeria separate from the existing accounting professional bodies since there is no public confidence on the audit report prepared by the existing accounting professional bodies again.By so doing,the Financial Reporting Council of Nigeria will make forensic audit report mandatory for all organisations and in particular for the listed insurance firms in Nigeria,which will in turn restore the public confidence in audit report.展开更多
This paper examines audit reports issued to 39 Malaysian listed companies in financial distress categorized as Practice Note 17 (PNI7) companies by Bursa Malaysia. The study finds that for companies which experience...This paper examines audit reports issued to 39 Malaysian listed companies in financial distress categorized as Practice Note 17 (PNI7) companies by Bursa Malaysia. The study finds that for companies which experienced financial distress, the audit reports are not similar, despite all companies are similarly troubled financially. Companies receive either a disclaimer or an emphasis of matter (EOM) report. The study finds that which of the two reports is given is associated with three variables: current-year operating loss, shareholders' deficit, and default status, implying that audit reports do convey information that financial distress is not of the same level and severity among PN 17 companies.展开更多
文摘BACKGROUND Congenital absence of the menisci is a rare anatomical variation characterized by the absence or underdevelopment of one or both menisci in the knee joint.The menisci are crucial in load distribution,joint stability,and shock absorption.Understanding the clinical presentation,diagnosis,and management of this condition is important for optimal patient care.CASE SUMMARY A 27-year-old male with a long-standing history of knee pain underwent diagnostic arthroscopy,revealing a congenital absence of the meniscus.The patient's clinical findings,imaging results,surgical procedures,and pertinent images are detailed.This case presents a unique aspect with the congenital absence of the meniscus,contributing valuable insights to the literature on rare anatomical anomalies.CONCLUSION This case of congenital absence of the menisci highlights the diagnostic challenges posed by rare anomalies.The diagnostic arthroscopy played a crucial role in identifying the absence of the meniscus and providing an explanation for the patient's persistent knee pain.The case underscores the importance of individualized treatment approaches,including physical therapy,for optimal management of rare meniscal anomalies.Further research is warranted to explore effective management strategies for the aforementioned cases and to expand our knowledge of these rare conditions.
文摘Going concern is one of essential things for user to make a financial decision. This research aims to explore factors that caused the issuance of going concern audit report by auditor. This research adds two new variables, audit size and audit committee, besides the other factors that cause auditor issue a going concern audit report. This research uses a regression logistic analysis to determine the relationship of each variable (liquidity, solvability, profitability, cash flow, audit firm size and audit committee) to going concern audit report. Different from previous researches, the results of this research show that liquidity, profitability, cash flow, and audit committee are not significant to influence the issuance of audit opinion. Audit size has a more significant relationship to audit opinion, while solvability is the most significant factor.
文摘A full application of the new auditing law dated 2005 meant, among other things, an obligation for audit firms to present transparency reports. In the period of 2007-2010, audit firms overcame the barrier and started disclosing the data on their operations, being treated as confidential for a long period of time. A continuous period of four years might seem to be a short period to create a big picture of the developments in the audit profession in the Republic of Macedonia. However, the issue of who, how, and for what purposes these data were used remains open. Pursuant to Article 7 of the Statute of the Institute for Certified Auditors of the Republic of Macedonia (ICARM), the institute is in charge of carrying out quality control. In 2010, ICARM carried out, for the first time, quality control over the operations of audit firms in 2009. Did ICARM use and how much did it use the data from the transparency reports in the process of selecting the entities to be subjected to quality control? Is it possible to establish relation between transparency in the operations of the audit firms and improvement of quality of services they offer to their clients? The authors will try to provide the answers to the abovementioned questions in this paper.
基金The authors are grateful for research supports from the Humanities and Social Sciences Research Planning Fund Project of the Ministry of Education of China (Grant No. llYJA790179) and Shandong Provincial Natural Science Foundation, China (Grant No. ZR2010GM010).
文摘The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users' information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing (MRA) during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board (PCAOB): auditor's discussion and analysis (AD&A), required and expanded use of emphasis paragraphs in the auditor's report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor's report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.
文摘The Central Audit Committee held its first meeting.Comrade Xi Jinping,on behalf of the Central Committee,raised China's new era audit work to a new height,and put forward new requirements and new directions for China's audit system reform,which indicates that China's audit work will usher in a new historical stage.How to adapt to the new height of China's audit work,and strengthen the deepening reform of China's audit system is an urgent task facing auditors.
文摘This study aims to examine the relationship between audit committee attributes (audit committee independence, financial expertise, meeting frequency, gender diversity, and ethnic composition) and the propensity for fraudulent financial reporting. The sample includes 116 fraudulent and non-frandulent firms listed on Bursa Malaysia from 2005 to 2010. The finding of this study indicates that audit committee independence is positively associated with fraudulent financial reporting. The higher the proportion of independent or outside directors on the committee, the higher the possibility of financial fraud, and vice versa. The results also show that the expertise of members of the audit committee is negatively associated with corporate fraud. This suggests that when audit committee members are financially literate, they are more competent to curb fraudulent financial reporting. However, the findings for frequency of audit committee meetings, gender, and ethnicity show that there is no relationship between these variables and corporate fraud. The result of this study is robust after controlling for other firm-specific effects.
文摘This study provides some insights for auditors to gauge the complexity of the financial statements verification process to comply with the ambiguous standard, namely, Financial Reporting Standards (FRS) 139 in Malaysia. Hence, the purpose of this study is to examine the relationship between the adoption of FRS 139 and the audit fees charged to clients. The final sample consists of 1,050 finn-year observations covering the period from 2006 to 2008 from the non-financial companies listed on the Bursa Malaysia. In this study, the static panel data analysis is used to provide richer interpretation and a powerful understanding of the effect of standard adoption on audit pricing. The regression results from the random effects Generalized Least Squares (GLS) suggest that FRS 139 adoption has not significantly increased audit fees. The small number of observations for FRS 139 voluntary adoption is suspected to be the main limitation factor contributing to the insignificant result of the hypothesis. It is suggested that the limitation of small observations of FRS 139 voluntary adopters might be encountered during the period of mandatory adoption. Therefore, future research might investigate the impact of mandatory FRS 139 adoption.
文摘With the development of audit and the main problems of audit education are mainly: large differences in teaching methods, teacher' s knowledge structure is incomplete, teachers generally lack practical experience, teachers have not yet formed Auditing echelon teaching case information, and the systematic audit case is difficult to get. Auditing teaching has the following measures: establish research and teaching which reflects both the teacher evaluation system and teacher training active auditing team, there are a variety of ways to improve the operational practice of auditing courses, organizational strength phased development of the system of teaching cases audit system. Audit teaching reform measures are set by the three levels to practice, namely cognitive level of knowledge, knowledge into ability levels and levels of knowledge and innovation.
文摘1.This study is one of The Applied Economic Institutes Linkages Project(AERIL)which is funded by theCanadian International Development Agency(CIDA)and jiontly managed by The Conference Board of Canada(CBOC)and the International Trade Research Institute in China.It is jointly implemented by the Institute ofEconomic Research of the Chinese State Planning Commission and the North—South Institute of Canada。
文摘As an important corporate govemance mechanism, external audit helps to improve corporate economic performance. Social responsibility report audit can supervise and constrain the disclosure of corporate social responsibility information, risk assessment and consulting planning, and improve the quality of information disclosure. Taking 2010-2013 listed companies in Shanghai and Shenzhen as samples for empirical test, we found that social responsibility report audit significantly improved the quality of corporate social responsibility information disclosure. Further study found that the greater the intensity of corporate shareholder oversight, social responsibility report audit on the quality of social responsibility to promote the quality of information disclosure more obvious. In addition, compared with the state-owned enterprises, the supervision of the major shareholders in the private enterprises to a greater extent enhanced the quality of social responsibility information disclosure.
基金Supported by Education and Teaching Reform Project of the First Clinical College of Chongqing Medical University,No.CMER202305Program for Youth Innovation in Future Medicine,Chongqing Medical University,No.W0138Natural Science Foundation of Tibet Autonomous Region,No.XZ2024ZR-ZY100(Z).
文摘This editorial comments on the article by Alzerwi.We focus on the development course,present challenges,and future perspectives of medical education.Modern medical education is gradually undergoing significant and profound changes worldwide.The emergence of new ideas,methodologies,and techniques has created opportunities for medical education developments and brought new concerns and challenges,ultimately promoting virtuous progress in medical education reform.The sustainable development of medical education needs joint efforts and support from governments,medical colleges,hospitals,researchers,administrators,and educators.
文摘This paper attempts to explore interdisciplinary integration from four aspects:the necessity of interdisciplinary integration between legal studies and auditing,the difficulties and challenges encountered in this integration,the ideas for teaching reform in the context of interdisciplinary integration,and the expected outcomes.The aim is to achieve an organic integration of legal studies and auditing through systematic teaching reforms,thereby providing students with comprehensive and integrated knowledge and skills training,ensuring the quality of talent cultivation,and adapting to the needs of social development.
基金supported by Chinese National Funding of Social Science[Grant number.18BJY024],Study on the Cooperative Supervision Mechanism of Budget Implementation Based on National Audit.
文摘Perfecting the natural resource system and auditing natural resource assets are requirements in protecting natural resources and developing an ecological civilization in practice.While the natural resource asset audit both confirms and quantifies natural resources,the nature of such resources makes it difficult to identify their ownership.Further,these resources'diversity creates complex measurement standards and activities,all of which require relevant institutional guarantees.However,the existing audit system for natural resource assets includes insufficient stock,incremental difficulties,and poor guidance,which cannot meet the requirements for environmental governance and an ecological civilization.Thus,it is necessary to define natural resource assets’rights and measurement systems and responsibility regulations,among others;construct an auditing participation system,technical regulations,and evaluation criterion for natural resource assets;amend the Audit Law in a timely manner;and enact natural resource asset legislation.Ultimately,such efforts would eliminate the bottleneck in the natural resource asset auditing system and facilitate the construction of a resource-saving,environmentally friendly society.
文摘The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system (AIS) quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand (SET) are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.
文摘This study examines whether audit committees are associated with improved financial reporting quality for a sample of Nigerian listed companies prior to and after a corporate governance code mandated new regulations for audit committees in 2003. Using a sample of 70 companies listed on the Nigerian Stock Exchange, this study uses archival data in the form of companies' annual reports to measure the association between audit committees and improved financial reporting quality. Dechew and Dichev (2002)'s model was used to measure earnings as a proxy for financial reporting quality. The results indicate that formation of audit committees was positively associated with improved financial reporting quality. It was also found that audit committees having an independent chair and audit committee expertise were positively associated with financial reporting quality. Other audit committee characteristics examined were found to be insignificantly related to financial reporting quality.
文摘This research made a comprehensive comparison on the listening test of the new CET-4 with the old one. Besides, by applying the schema theory, it also provides a series of new teaching methods which can be used to improve the quality of the college English listening courses' teaching and help students solve the problem in the news report section of the new CET-4.
文摘Despite a wealth of literature on the different facets of the EIA,and copious theoretical knowledge and practical experience,the general agreement is eluding definitions of EIA effectiveness,quality,and good practices.There are apprehensions about EIA meeting its basic objectives while project proponents continue to treat EIA as an impediment to development.Governments tend to adopt a“practical”approach,sacrificing pillars of EIA and overlooking the prime objective of environmental protection.Based on an extensive literature study and the author’s long EIA-related experience,some key workable practices for the EIA process are elaborated.Meticulous scoping using different sets of lenses,spotlighting significant impacts to determine the breadth and depth of EIA reports for focussed EIAs,robust EIA review and decision-making,commitment from the regulators for environmental protection,and use of strategic planning,strategic environmental assessment,and tiering practices are expected to address scholars’apprehensions and project proponents’concerns.
文摘The auditor’s report is the end-product of an audit;its importance to the business community cannot be overemphasized.It is the statutory confirmation that the accounts prepared by Management may be relied upon as true and fair.Public confidence in or lack thereof in auditor’s report is very critical to the very relevance of the audit practice.The purpose of this study is to examine how public confidence in auditor’s report may be enhanced with particular reference to audit report of listed insurance companies in Nigeria.Primary source of data was appropriately used.132 questionnaires were administered to Financial Advisers of 21 selected Stock Brokers and Accounting Firms operating at the floor of Nigeria Stock Exchange,Abuja,out of which 124 were filled and returned.Descriptive statistics of frequencies and percentages was used to analyse the responses from the respondents,while Pearson Product Moment Correlation was used to test hypotheses one and two while hypothesis three was examined using paired sampled t-test.The result of the study indicates that there is an inverse relationship between statutory audit and public confidence in audit report.It was found that forensic audits practice has a significant relationship with public confidence in audit report of listed insurance firms in Nigeria.The third hypothesis of the study shows that there is a significant difference between statutory audit practice and forensic audit practice in enhancing public confidence in audit report of listed insurance firms in Nigeria.It was concluded that public confidence in statutory audit report is on the decline following sudden collapse of firms that had unqualified audit report.It was recommended among others that the government should enact an act establishing forensic and investigative auditors in Nigeria separate from the existing accounting professional bodies since there is no public confidence on the audit report prepared by the existing accounting professional bodies again.By so doing,the Financial Reporting Council of Nigeria will make forensic audit report mandatory for all organisations and in particular for the listed insurance firms in Nigeria,which will in turn restore the public confidence in audit report.
文摘This paper examines audit reports issued to 39 Malaysian listed companies in financial distress categorized as Practice Note 17 (PNI7) companies by Bursa Malaysia. The study finds that for companies which experienced financial distress, the audit reports are not similar, despite all companies are similarly troubled financially. Companies receive either a disclaimer or an emphasis of matter (EOM) report. The study finds that which of the two reports is given is associated with three variables: current-year operating loss, shareholders' deficit, and default status, implying that audit reports do convey information that financial distress is not of the same level and severity among PN 17 companies.