Auditing

This study examines the influence of the Financial Crisis of 2008 on European firms’ earnings management behavior. For this purpose, the period from 2005 to 2012 and a sample of 16 different European countries were considered and divided into three periods to examine whether man…

The first and second objectives of the study are to examine the effects of internal audit and audit committee attributes on the quality of internal audit (hereafter IA). Whereas, the third and fourth objectives mainly focus on whether IA contribution to financial statement audit…

This research is motivated by interest in recent changes in the audit approaches of audit firms. The business risk audit approach has been adopted based on assertions about its benefits by administrators of large audit firms and academics linked with these firms and, more recent…

O relatório apresentado tem como objetivo a análise dos temas mais relevantes de uma auditoria financeira de modo a construir uma análise sólida e de fácil compreensão dos temas cruciais ao entendimento do trabalho executado numa auditoria financeira.