scholarly journals The Research of Factors Affecting the Quality of Audit Activities: Empirical Evidence in Vietnam

2016 ◽  
Vol 11 (3) ◽  
pp. 83 ◽  
Author(s):  
Phan Thanh Hai

<p>The purpose of this study is to determine the factors that affect the quality of auditing activities in Vietnam. Through the method of qualitative research and quantitative based user auditing reliability Cronbach’s Alpha, testing factors explored (EFA) and the regression analysis, the results of the study showed much weaker influences with different levels of influence on the quality of independent auditing activities. Which elements of the organizational structure, scope of services provided are the factors that have the greatest impact on the quality of the audit. Besides the elements of the cost and staff capacity, ownership of enterprises audit, quality control work inside, quality control work outside also have implications significantly to the quality of audit activities in Vietnam.</p>

2021 ◽  
Vol 2 (4) ◽  
pp. 118-137
Author(s):  
Trinh Le Tan ◽  
Nguyen Trinh Mai Thy ◽  
Nguyen Tuan Anh ◽  
Pham Ngoc Hoang Quyen ◽  
Dao Dang Nhu Quynh ◽  
...  

The purpose of this paper is to identify the factors affecting customers' choice of vegetarian restaurants in Da Nang, Vietnam by surveying 118 people. We modified appropriately through evaluation by Cronbach’s Alpha tool, correlation, regression analysis, EFA exploratory factor analysis, qualitative research, and quantitative research. The results show that four factors of the analysis model affect the intention and behaviour of customers to choose a vegetarian restaurant: (1) Quality of food, (2) Service, (3) Location and (4) Ambience of the restaurant. Since then, the study proposes some implications for restaurant owners to understand their customers' behavioural needs, to successfully market and achieve customers loyalty.


2017 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Kurnia Kurnia ◽  
Ernie Tisnawati Sule

This study examines the effect of supervision and job satisfaction on reduced audit quality. Based on the literature review, this study hypothesize that supervision and job satisfaction have an effect on reduced audit quality. This study uses data from auditors of audit firms listing in Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using multiple regression analysis for testing hypothesis. The results show that supervision and job satisfaction have a negatively effect on reduced audit quality. Spesifically, this study indicates that auditors who have perceived that supervision isn’t effective are more likely to commit reduced audit quality. The results also indicate that auditors who their job satisfaction is lower tend to engage in reduced audit quality. Based on these results, to improve the quality of audit, quality control system in KAP should ensure that the supervision procedures have been implemented as appropriate, as well as ensuring that all work has been supervised by his superior auditor. Based on the results of this study also suggested that KAP improve conditions that can cause job dissatisfaction.


Author(s):  
Tran Tu Uyen

Financial statements are written records that convey the business operations and financial performance of a company, directly affecting investors' decisions. However, at present, the awareness of investors or auditing firms is still limited in controlling the quality of audits. Through quantitative research methods and multivariate regression analysis to measure the level of influence of these factors, the article has found 5 factors affecting the audit quality of financial statements of listed businesses which include (1) Auditing firm size, (2) In-depth skill of auditors, (3) Quality control procedures at the audit firm, (4) Price of auditing, (5) Service range of the auditing company. Then, the study made a number of recommendations for independent auditing companies and related agencies to improve the audit quality of financial statements of listed companies, at the same time, to find the development direction for the audit profession.


2019 ◽  
Vol 85 (1II)) ◽  
pp. 5-14
Author(s):  
Yu. A. Karpov ◽  
V. B. Baranovskaya

The quality of chemical analysis is inextricably linked with such concepts as the methodology of analysis, unification, certification and standardization. In essence, a modern analysis technique is a type of software that allows quality control of the specific types of substances and materials in chemical composition. The methodology is a formalized regulatory document implemented at different levels — in the form of a certified procedure, in the form of an enterprise standard method, in the form of a unified industrial method, in the form of a national (state) and international standard. It is through the use of analysis techniques provides consumers, product manufacturers, and scientists with the most important information about the composition of a huge variety of substances and materials, the reliability of which allows their specific use and determines the cost of production. Therefore, the development and application of the methods need legal regulation both at the national and international levels. Features of standardization of analytical methods are considered in the case study of the quality control of metallurgical products.


2020 ◽  
Vol 17 (1) ◽  
pp. 172-183
Author(s):  
Nandanwadkar Shrikrishna Madhukar Hema ◽  
Mastiholimath Vinayak Shivamurthy ◽  
Pulija Karunakar

Introduction: Capsaicin (8-methy-N-vanillyl-6-nonenamide), a potential analgesic derived from Capsicum annuum (Chili peppers), widely used from ancient times for its pharmacological activities such as anti-inflammatory, anti-oxidant and analgesic and provides relief from migraine and diabetes. But for obvious reasons, capsaicin cannot be administered directly. The present work was designed with a focus to comply with mandatory requirement in various pharmacopeias to know the actual content of API present in final formulations. The formulation (TS3) consisting of 3% lipid, with 4:6 ratio of the polymer and solvent, was found to be the optimized formulation, which gave the best evaluation with regard to the particle size (97.03±2.68) nm, polydispersity index (0.20±0.00), higher zeta potential (61.28±2.06) mv, morphological studies and highest drug entrapment efficiency (68.34±4.24)%. The prepared transferosome formulation was subjected to characterization by validated HP-TLC method consisting of N-Hexane: Tert- Iso-butyl-methyl ether in ratio (5:15) v/v. Linearity was performed in the range of 50-1500 ng/spot with LOD/LOQ 50 ng and 150 ng, with regression analysis (R) of 99.91%. Recovery analysis was performed at 3 different levels at 80, 100 and 120 with an average recovery of 106.97%, respectively. Till now, no analytical method has been reported, associated with the characterization of pharmaceutical nano-forms (Capsaicin), like transferosomes. Thus, the maiden validated HP-TLC method for concurrent analysis of capsaicin as API in nano-transferosome may be employed in process quality control of formulations containing the said API. Background: The irritability and adverse effects post application, leading to inflammation and neural pain at the site of administration of newly Capsaicin API and its chemical entities and marketed formulations are usually related to poor permeability, leading to drug complex reactions in the development phases or therapeutic failure along with the quantification of the same in blood plasma. However, advancement in drug formulations with the use of polymer: alcohol ratio and modernized analytical techniques for the quantification of Pharmaceutical APIs seems to be emerging and promising for overcoming pain and related inflammatory complications by formulating the APIs in Transferosome formulation with Validated HP-TLC technique being used as an effective economic and precise tool for quantitative analysis of APIs in their respective nano-forms. Objective: The study proposes a novel standardized method development and validation of pharmaceutical nanoforms with Capsaicin as API. Method: Capsaicin Transferosomes were formulated using Ultra probe sonication by utilizing different proportions of phospholipid 90G dissolved in a mixture of ethanol and propylene glycol. The formulation was subjected to Dynamic Light Scattering (DLS) technique for nano-particle analysis followed by characterization with respect to particle size, polydispersity index, zeta potential and entrapment efficiency. The morphological study of vesicles was determined using SEM and TEM. A Validated HP-TLC method for the identification and determination of Capsaicin in transferosomes formulation was performed as per the ICH guidelines. Results: The formulation gave the best evaluation for particle size (97.03±2.68) nm, polydispersity index (0.20±0.00), higher zeta potential (61.28±2.06) mv, morphological studies (SEM & TEM) and highest drug entrapment efficiency (68.34±4.24)%. DSC thermograms and FTIR spectral patterns confirmed no physical interaction by polymers with API. The prepared formulation was then characterized using HP-TLC method. The best resolution was found in NHexane: Tert-Isobutyl methyl ether in a ratio of 5:15 v/v. The Rf was found to be 0.3±0.03. Linearity was performed in a range of 50-1500 ng/spot, with regression analysis (R) of 99.91% Further, recovery analysis was done at 3 different levels as 80, 100 and 120 with an average recovery of 106.97%. The LOD/LOQ was found to be 50 and 150 ng, respectively. Precision was carried out in which % RSD was found to be precise and accurate. Conclusion: The outcomes of the present study suggested that the proposed novel formulation analyzed by Validated planar chromatographic technique (HP-TLC) for Capsaicin quantification in nanoforms may be employed as a routine quality control method for the said API in various other formulations.


2018 ◽  
Vol 3 (2) ◽  
pp. 161
Author(s):  
Satria Tri Nanda

<p><em>This research aims to identify the factors influencing the audit quality of auditors at Inspektorat Provinsi Riau. The population in this research were auditor, examiner, assistant examiner, and P2UPD (Pengawas Penyelenggara Urusan Pemerintah di Daerah) in charge at the Inspectorate in Riau Province and all Inspectorates in Districts and Cities in Riau Province. A total of 290 set of questionnaire were sent and a number of 184 of questionnaires were processed. Using regression analysis conducted by SPSS, the hypotheses testing analysis results show that experience, responsiveness, professional care, executive involvement</em><em>t, planning</em><em> and auditability have significant and positive effect on audit quality. These results indicate that the higher the levels of experience, responsiveness, professional care, executive involvement and auditability of Inspectorate officials, the better the quality of audit performed by the Inspectorate Officials of Riau Province.</em></p>


2020 ◽  
Vol 5 (1) ◽  
pp. 16-23
Author(s):  
Asti Lestary ◽  
Juliahir Barata

Background this study that of pts 19 who institusinya have accredited, only seven institutions ( about 37% ) have accredited b ( that was good categorry ) wholly are located in the Pontianak.This condition is allegedly affected by several factors and the internal conditions institutions such as leadership style, the quantity and quality of teachers, availability of supporting deliver pengeloaan administration and order and institutions.Refer of a whole factors, the researchers believed that the authority factors affecting the institutions is leadership style. Although other supporting factors available and adequate, but a style of leadership that is not a right actually make available resources be made of no effect. A style of its own leadership determined by a variety of factors influence it. Methods used in this study is the quantitatif approach to technique data processing using regression analysis. The factors causing as variable 1 ) situation; 2) experience and vision of leader: 3) vision (the foundation of education ); 4), communication and 5 ) cultural organization and leadership style as variable bound. The research results show that simultaneously all of these issues having a level the influence of as much as 0,947 ( extremely powerful category with the influence of as much as 89,8 %.


2020 ◽  
Vol 2 (4) ◽  
pp. 3737-3754
Author(s):  
Witta Widiya ◽  
Efrizal Syofyan

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.


2020 ◽  
Vol 12 (20) ◽  
pp. 8611
Author(s):  
Jooseok Oh

This study investigated the theory of residential mobility in terms of quality of life, focusing on convenience and the urban environment. The evaluation items (e.g., the accessibility to infrastructure, security, the environment, and social relationships) were selected based on previous studies, and a one-way ANOVA was conducted. The Korea Housing Survey was used to obtain data on the evaluations of homeowners who migrated to Seoul (the capital of South Korea) and to the surrounding metropolitan area (Gyeong-in). The regression analysis identified the factors affecting the overall satisfaction with the two destinations. The group that had migrated from Gyeong-in to Seoul was more satisfied with the medical, public, cultural, and transportation facilities than the group that had migrated from Seoul to Gyeong-in. Differences were also found between the two groups in the factors affecting their overall satisfaction with the migration destination. Factors such as satisfaction with transportation, commercial facilities, and cultural facilities affected the overall satisfaction with both destinations. However, homeownership affected the dependent variables only in Gyeong-in. The implications for potential improvements to infrastructure and housing distribution are discussed.


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