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Influence Implementation Internal Control To Quality Audit Internal Education Consultant In Indonesian

机译:影响实施内部控制对印度尼西亚质量审核内部教育顾问的影响

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Abstract: This research focus to quality audit internal with accountancy Inspection. Hameed, [1995] found that the most important factors that affect auditing quality are auditor's experience, honesty, and the knowledge in accounting and auditing standards. Research into this express an inspection of Intern Accountancy & attributed to Monetary inspection an consultant education with quality. Audit quality is obtained by a process of identifying and administering the activities needed to achieve the quality objectives . Since an entity?s internal control is under the purview of its audit committee Krishnan, [2005], the relation between audit committee quality and internal control weaknesses is a subject to be investigated. The methodology used is a quantitative analysis by examining the relationship between variables conceptually. While some study its accounting activity. In self-supporting internal control. Internal control is defined as 'a process, affected by an entity's board of directors, management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives International Organization of Supreme Audit Institutions, [1998] its bearing by reporting level, an environment and reduction conduct in reporting result of mistake. What finally, involvement by Audit Intern can be of benefit. In addition to researching into proposing Audit Intern can improve the target of consultant education going concern.
机译:摘要:本研究的重点是内部质量审计和会计检查。 Hameed [1995]发现影响审计质量的最重要因素是审计师的经验,诚实度以及对会计和审计准则的了解。对此的研究表示对实习生会计的检查,并归因于金钱检查,这是对顾问质量的接受教育。审计质量是通过识别和管理实现质量目标所需的活动的过程来获得的。由于一个实体的内部控制是在其审计委员会的职权范围之内(Krishnan,[2005]),因此审计委员会质量与内部控制弱点之间的关系尚待研究。所使用的方法是通过从概念上检查变量之间的关系进行的定量分析。虽然有人研究其会计活动。在自给自足的内部控制中。内部控制的定义是“受实体的董事会,管理层和其他人员影响的过程,旨在为实现目标提供合理的保证”,国际最高审计机构组织,[1998]对报告水平,环境的影响以及减少错误报告结果的行为。最后,审计实习生的参与可能会有所裨益。除了研究提议的审计实习生以外,还可以提高顾问教育持续关注的目标。

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