INDEPENDENT AUDITING DEVELOPMENT TENDENCIES / NEPRIKLAUSOMO AUDITO RAIDOS TENDENCIJOS

2008 ◽  
Vol 14 (2) ◽  
pp. 171-183 ◽  
Author(s):  
Vaclovas Lakis
Keyword(s):  
International Trade ◽  
International Organizations ◽  
Trade Unions ◽  
Financial Statements ◽  
Financial Problems ◽  
Factors Influencing ◽  
The World ◽  
Independent Auditing

Different countries of the world face some misunderstandings or even scandals concerning the inappropriate information about financial problems in different companies, which, in its turn, decreases society's confidence in independent auditing and encourages discussions on the role of auditing in economy. EU, international trade unions, governments make great efforts to improve the quality of independent auditing. The article investigates the functions of auditors, factors influencing the auditing state, the reasons for fraud of financial statements, motives and means, the efforts of international organizations and governments to improve the auditing quality and unsolved auditing problems. Santrauka Nagrinėjamos auditorių funkcijos; veiksniai, darantys įtaką audito būklei; finansinių ataskaitų klastojimo tikslai, motyvai ir priemonės; tarptautinių organizacijų ir atskirų šalių vyriausybių pastangos pagerinti audito kokybę; neišspręstos audito problemos. Daroma išvada, kad kai kurie norminiai aktai nesiderina su audito standartais ir kelia auditoriams sunkiai įvykdomų reikalavimų. Pabrėžiama, kad dėl įvairių priežasčių nepriklausomas auditas pernelyg supaprastėjo. Nepriklausomo audito raidoje ryškėja dviejopa tendencija. Viena, tarptautinės organizacijos ir atskirų šalių vyriausybės deda pastangų, kurios padeda gerinti audito kokybę. Kartu pastebima ir kita tendencija – nepriklausomas auditas pernelyg supaprastėjo, per siaurai formuluojamas audito tikslas. Taip pat audito metu atliekama kur kas daugiau procedūrų, negu reikia audito tikslui pasiekti, tačiau informacija, sukaupta per auditą, užsakovams pateikiama tik iš dalies. Rekomenduojama praplėsti audito tikslą ir procedūras, taip pat numatyti, kad visais atvejais užsakovui kartu su auditoriaus išvada būtų pateikta išsami audito ataskaita.

scholarly journals QUALITY OF BANKING PRODUCTS: FACTORS OF INFLUENCE

2021 ◽  
Author(s):  
Tetiana Gavrilko ◽  
Karina Skripnik
Keyword(s):  
Customer Orientation ◽  
Banking System ◽  
Modern World ◽  
Quality Level ◽  
Factors Influencing ◽  
The World ◽  
Oriented Activity ◽  
The Impact

The article presents the impact on the quality of banking products of internal and external factors in terms of the need to strengthen the customer orientation of banking activities based on innovative technological decisions. The state of the banking system of Ukraine in a pandemic is analysed and the necessity of banks to find new opportunities to ensure a high level of quality of their products, both traditional and innovative, taking into account the peculiarities of modern world trends. The essence of the concepts "banking product" and "quality of a banking product" is studied. The expediency of considering the complex of concepts - a banking product, a banking service and a banking operation - as a set of interrelated elements that constitute a certain holistic hierarchical system was determined. The article substantiates the necessity of understanding the quality of a banking product as the degree of satisfaction of clients' needs taking into account a number of criteria that form a state of loyalty to the banking institution, ensuring its sustainable operation in the short and long term. The basic principles to which the portfolio of banking products should correspond are highlighted. External and internal factors influencing the quality of the banking products portfolio are analysed. The role of organizational culture of the bank as the basis for strengthening client-oriented activity has been defined. The factors which influence the level of loyalty of the banking institution's clients have been studied. The main differences between the priorities of customers and banks are considered. The focus is placed on the need for hyper-personalization when interacting with customers, which will allow them to best meet their needs by providing relevant services. The prospects of cooperation between banks and Fintech companies as a condition for creating modern innovative products on the basis of providing the appearance of a synergistic effect of a new quality level were analysed. This cooperation will open the possibility of access to a solid bank customer audience for Fintech companies, and for others it is a condition for mastering of modern digital innovations. The factors influencing the level of development of the Fintech industry are considered, and the dominant trends in the field of digitalization of the leading countries of the world are given. The role of neobanks in creating conditions for a high quality of interaction with consumers as compared with classic banks was investigated. The features in the activities of the leading non-banks of the world are set out. The reality of the threat to banking systems from technological giants BigTech was analysed. Identified changes in the needs of customers to obtain a set of financial and non-financial products. Considered the possibility of meeting customer needs by forming a banking ecosystem with access to other, non-traditional banking segments.

scholarly journals The Effect Of Auditor Designation On Audit Opinion: Evidence From Korea

2015 ◽  
Vol 31 (5) ◽  
pp. 1899
Author(s):  
Haeyoung Ryu
Keyword(s):  
Financial Reporting ◽  
Accounting Information ◽  
Financial Statements ◽  
Audit Opinion ◽  
The World ◽  
Audit Opinions ◽  
Independent Auditing ◽  
Engagement System

Korea introduced the auditor designation system as an exception to the free audit engagement system in 1991. The auditor designation system is a system in which Securities & Futures Commission designates an auditor for companies that are highly likely to manipulate their accounting information so as to conduct fair auditing. The meaning of this study is in that it focused on the auditor designation system, which is only enforced in Korea around the world, to investigate whether auditors of companies designated with an auditor express conservative opinions in comparison to companies without designation. This study also examined whether designated auditors give more conservative opinions to companies showing low quality of financial reporting. As a result of verification, companies designated with an auditor were found to have greater possibility of receiving adverse audit opinions compared to companies without designation, and lower quality of financial statements resulted in adverse audit opinions. Such results indicate that designated auditors perform stricter and more independent auditing. The results of this study can provide useful implications to other nations attempting to introduce the auditor designation system.

scholarly journals The quality of port services – an important factor in port competition

2018 ◽  
Vol XIX (1) ◽  
pp. 163-167
Author(s):  
Nistor F
Keyword(s):  
International Trade ◽  
Services Quality ◽  
Regional Economies ◽  
World Economic Forum ◽  
Customer Perception ◽  
The World ◽  
World Economic ◽  
Very High

Considering that transport on water is used in very high proportion in international trade, the port industry is particularly important for economies of countries with coastlines. The role of ports for the national or even regional economies forces the stakeholders involved in port administration to manage the activities and services offered by ports carefully. An important aspect of the port industry that can be observed or even measured is the quality offered to customers. Customer perception regarding the quality of port infrastructures is an indicator measured annually by the World Economic Forum. By considering the processes in a port, this paper studies the components of quality, the role played by automation, digitization in the evolution of port services quality and how customer perception can ensure port competitiveness.

scholarly journals The Role of the Foreign Trade in the Development of Contemporary Supernational Structures in the Age of Globalization 4.0

2021 ◽  
Vol 31 (2) ◽  
pp. 186-196
Author(s):  
Maria Balashova ◽  
Irina Tsvigun
Keyword(s):  
Foreign Trade ◽  
International Organizations ◽  
Information Technologies ◽  
Negative Consequences ◽  
Basic Principles ◽  
The World ◽  
Complex Forms

In the age of globalization 4.0, the problem of insufficient preparation of supranational structures for leveling the negative consequences of the integration of information technologies into all spheres of human activity is becoming more acute, which puts on the agenda the question of the real effectiveness of their activities. There is no alternative to establishing and deepening the information type of society in both the medium and long term. International organizations and companies, as well as integration associations, should take into account the relevant changes taking place in the world economy in the organization of their activities. The purpose of the study is to identify the role of foreign trade in the development of modern supranational structures and to identify among them those which can really cope with the challenges of globalization 4.0. The research methodology was based on the basic principles of synthesis and analysis of data on 35 countries of the world from different continents and with different levels of economic development, which either have maintained stable positions in the level and quality of life of the population over the past decades, or those that have managed to make the transition from a country with a developing economy to a developed one. The authors tried to identify the influence of the foreign trade activities of the member states of supranational structures on the success of their development. The result of the study was the identification of stronger positions of international companies and integration associations that have achieved complex forms of cooperation over international organizations. It is shown that the main way to achieve the appropriate leadership is the activity of their member countries in foreign trade processes in general, and most importantly — in the export of information technologies, in particular. The latter gives the relevant supranational structures unique unlimited benefits, and their participants the opportunity to preserve their so­vereignty and guarantee national security.

Peningkatan Teknologi Informasi Melalui Supervisi Pendidikan

2019 ◽  
Author(s):  
Rika ramadani ◽  
Hade Afriansyah
Keyword(s):  
Information Technology ◽  
Learning Process ◽  
Quality Of Education ◽  
Information Technology Education ◽  
Use Of Technology ◽  
Ongoing Training ◽  
The World ◽  
Teacher Supervisors

Progress in information technology that is so fast is expected to improve the quality of education in Indonesia. In the world of information technology education can help and support the learning process. Especially now all the learning process activities can be done online. Progress in information technology must also be supported by quality human resources. In this case the teacher is very instrumental in the utilization of information technology in the world of education. Because the teacher is one of the education supervisors who will encourage the advancement of the quality of education in Indonesia. But in reality the quality of teachers in Indonesia is inadequate. There are still many teachers who cannot use information technology in learning especially for teachers who are senior or old. As teacher supervisors, they must improve the quality of their performance in using technology. To improve the ability of teachers to use technology, ongoing training is needed to use technology. The role of the head of the school as a supervisor is also needed, namely the principal is obliged to supervise, control, and approach the teacher in terms of the use of technology in the learning process.

scholarly journals Factors Influencing Students’ Behavior and Attitude Towards Online Education during COVID-19

2021 ◽  
Vol 13 (13) ◽  
pp. 7469
Author(s):  
Gratiela Dana Boca
Keyword(s):  
Online Education ◽  
Online Courses ◽  
Individual Characteristics ◽  
Online Assessment ◽  
Teaching Skills ◽  
Educational Activities ◽  
Online Platforms ◽  
Factors Influencing ◽  
The World

Universities around the world have faced a new pandemic, forcing the closure of campuses that are now conducting educational activities on online platforms. The paper presents a survey about students behavior and attitudes towards online education in the pandemic period from the Technical University of Cluj Napoca, Romania. A group of 300 students participated. The questionnaire was structured in four parts to determine student’s individual characteristics, student’s needs, students’ knowledge in using virtual platforms and students’ quality preferences for online education. The students said that online education in a pandemic situation is beneficial for 78% of them. A total of 41.7% percent of students appreciated the teachers’ teaching skills and the quality of online courses since the beginning of the pandemic, and 18.7% percent of the students appreciated the additional online materials for study to support their education. However, students found online education stressful, but preferred online assessment for evaluation. This pandemic has led to the new stage of Education 4.0, online education, and the need to harmonize methods of education with the requirements of new generations.

The Role of Green Accounting Information In Improving The Quality Of Accounting Information

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Wasan Yahia Ahmed ◽  
Suaad Adnan Noaman Al-Shammari ◽  
Ahmed Taher Kadhim Al-Anbagi
Keyword(s):  
Stock Exchange ◽  
Fundamental Problem ◽  
Accounting Information ◽  
Financial Statements ◽  
Green Accounting ◽  
Quality Of Accounting Information ◽  
The Subject ◽  
Role Of Information

The subject of green accounting is one of the modern topics in accounting science, which has received great attention by researchers and writers because of its great role in measuring and disclosing environmental activities and in line with the interests of internal and external users of accounting information.  The research stems from a fundamental problem that taking into account the costs of green accounting within the financial statements of economic units would improve the quality of accounting information provided to users. To achieve the goal of the research, a questionnaire was designed and submitted to the stakeholders of users of information and employees of a number of economic units listed on the Iraq Stock Exchange, as well as the use of different statistical methods and methods to extract results related to the role of information on green accounting in improving the quality of accounting information provided by Before economic units. The research reached several results, the most important of which was the need to take into account the costs of green accounting and manifested within the financial statements of economic units, because of its role in improving the quality of accounting information and commensurate with the interests of users, so it should work to measure those costs and disclosed to contribute to Meet the wishes and interests of users of financial statements.

To Make a Choice You Should Know The Option Physiological and Psychological Contribution of the Female Component in National Security and Intelligence

2021 ◽  
Vol 2 (1) ◽  
pp. 36-51
Author(s):  
Sabrina Magris
Keyword(s):  
National Security ◽  
Intelligence Community ◽  
Left Behind ◽  
The World ◽  
Two Factors ◽  
Female Component ◽  
Near Future ◽  
Ways Of Being

The paper addresses the importance of the role of women in Intelligence and National Security with the specific purpose to highlight the quality of female contribution in all different domains. The world is changing and in this change, Intelligence risks being left behind as never before. An epic evolution and change are underway that will upset ways of being and ways of thinking. All this not suddenly and all this without realizing it if not after the fact. The world is changing, women “are gain the upper hand” taking over also numerically and it is not realized that a change must happen in the field of Intelligence with a space left to women, not because they are women but because of their abilities. In all domains, from strategic to an operational one. Blindness to change that many Agencies are having. And those who are making changes often do so because they are obliged by the rules but not by evaluating the concrete capability of individuals. Two factors risk being explosive if no action is taken. The paper highlights the physiological and psychological contribution of the female component in the National Security and Intelligence work, and why diversity is scientifically important to successfully conduct operational and strategic tasks. It also describes the existing lack of models, how to enlarge the interest of young girls to join the Intelligence Community, and a look into the near future regarding the training and the recruitment processes with specific regards to women.

PERANCANGAN ARSITEKTUR RUANG LIMINAL ANTARA SEBUAH DUALISME (BERTANI DAN MELAUT)

2021 ◽  
Vol 3 (1) ◽  
pp. 1087
Author(s):  
Michael Gideon Josian ◽  
Maria Veronica Gandha
Keyword(s):  
General Public ◽  
Point Of View ◽  
Common Space ◽  
Special Character ◽  
Ideal System ◽  
The World ◽  
The Future ◽  
Letting Go

The future of dwelling has a very board context and will continue to be discussed, it is possible that the discussions about “dwelling” is come from the environment of farming and fishing. Things that are not much cared for but still have a role in the survival of the world. Therefore this matter will be discussed using the role of architecture as space, to be able to create an ideal system by paying attention to the quality of farming and fishing for the future, and leaving a trace or memory to be able to carry messages for the future. Talking about the future of an interaction that occurs between the general public and farmers and fishermen, especially considering that farmers and fishermen themselves can be compared to two different poles, a liminal space is needed, which may already exist indirectly in the environment. By letting go of individual egos and emphasizing ego to the point of view of farmers and fishermen. To present a common space, or a place that contains a special character of a city that contains a message for the future. Keywords:  dualism; hope; liminal; trace;  Abstrak Masa depan cara berhuni memiliki konteks yang sangat luas dan akan terus diperbincangkan. Tidak menutup kemungkinan datang dari pembahasan mengenai cara berhuni dengan bertani dan melaut. Hal yang tidak banyak dipedulikan tetapi tetap memiliki peran dalam kelangsungan dunia. Oleh karena itu, masa depan berhuni ini akan dibahas dengan menggunakan peran arsitektur sebagai ruang, untuk dapat menciptakan sistem yang ideal dengan memperhatikan kualitas bertani dan melaut bagi masa depan, dan meninggalkan sebuah jejak atau kenangan untuk dapat membawa pesan bagi masa depan. Berbicara mengenai masa depan dari sebuah interaksi yang terjadi antara masyarakat umum dengan para petani dan nelayan, apalagi mengingat para petani dan nelayan itu sendiri dapat diibaratkan berada pada kedua kutub yang berbeda, maka dibutuhkanlah sebuah ruang liminal, yang mungkin sudah hadir secara tidak langsung pada lingkungan masyarakat. Dengan cara melepaskan ego individual dan menekankan ego kepada sudut pandang para petani dan nelayan. Untuk menghadirkan sebuah ruang bersama, atau sebuah tempat yang mengandung sebuah karakter tersendiri dari sebuah kota yang berisi pesan bagi masa depan.

scholarly journals The Improving Model of the Quality of Financial Statements and Successful Implementation of Local Financial Information Systems

2020 ◽  
Vol 1 (2) ◽  
pp. 128-144
Author(s):  
Irfan Irfan ◽  
◽  
Eka Nurmala Sari ◽  
Muhyarsyah Muhyarsyah ◽  
Siti Irafah ◽  
...  
Keyword(s):  
Information System ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Information ◽  
Successful Implementation ◽  
City Governments ◽  
Financial Reports ◽  
Financial Report

his study aims to (1) examine and analyze the influence of Human Resource (SDM) competence and the role of internal audit on the successful implementation of the Local Financial Information System (SKID) partially and simultaneously, (2) examine and analyze the competence of SDM and the role of internal audit on the quality of financial report partially and simultaneously,(3) examine and analyze the influence of SDM competence and the role of internal audit on the quality of financial reports on the successful implementation of the SKID. The object of this study is all provincials and district / city governments throughout North Sumatera. The sample of this study was 34 (thirty four). The data was collected by questionnaire, documentation, and interview methods. The analysis method used was path analysis using SPSS Program. The results of this study indicate that (1) SDM competence and the role of internal audit have no partial effect on the successful implementation of SKID (2) SDM competence, the role of internal audit doesn’t simultaneously affect the successful implementation of SKID (3) SDM competence and the role of internal audit have a significant effect partially to the quality of financial reports (4) the successful implementation of SKID has no effect on the quality of financial reports (5) SDM competence, the role of internal audit, the successful implementation of SKID simultaneously affects the quality of financial reports (6) SDM competence and the role of internal audit have no effect on quality financial reports through the successful implementation of the local financial information system.

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