… financial audit in the current economic climate, the auditors' independence and the relevance
of the various information provided by an audit … the auditor needs to master the theoretically …

… , we developed an explanation theory for the role of the IS auditor in public sector financial
… Application control reviews were usually constrained to key financial applications. D6, an IS …

… might be tempted to believe that numbers in financial statements preceded by dollar signs
(’… , when they appear in audited financial statements, budgets, or other financial reports. Thus, …

… Many accounting and law experts thought that the main reason resulting in the lawsuits
encountered by accounting firms was that the policymaker using financial statements …

… practical application. … theory and practice of the risk-oriented approach for Ukrainian SFM,
we can identify the following areas of its practical implementation in the system of internal audit …

… audit theories (police theory, controlling theory, consulting … application of the historical
approach will reveal how audit … from the audit of financial statements to the audit of business. …

… All theoretical statements in this chapter are perceived as … , individual applications of a
theoretical approach to financial … examine theoretical aspects of financial accounting practice. …

… the current applications of BDA in the audit practice among the … - What is the current BDA
applications in financial auditing … among audit firms? • What are the characteristics of BDA in …

… As a result we tried to explain how these theories appeared and developed, respectively …
financial statements. The results of the study suggest that every theory has certain aspects …

… is another step on the path of the evolution of financial audit from manual to systems-based …
the application of CA techniques and the value they create. The roles of internal and external …