Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
Accounting & Auditing: Interaction in the regulation and research ...
You also want an ePaper? Increase the reach of your titles
YUMPU automatically turns print PDFs into web optimized ePapers that Google loves.
<strong>Audit<strong>in</strong>g</strong> <strong>the</strong>ories<br />
Theories on audit<strong>in</strong>g<br />
f<strong>in</strong>ancial report<strong>in</strong>g<br />
Internal control<br />
<strong>the</strong>ories<br />
normative<br />
positive<br />
audit<strong>in</strong>g<br />
<strong>regulation</strong><br />
<strong>regulation</strong><br />
audit<strong>in</strong>g &<br />
audit<strong>in</strong>g firms<br />
Sampl<strong>in</strong>g<br />
approach<br />
System approach<br />
Risk approach<br />
Quality approach<br />
Corporate<br />
Governance<br />
Independency<br />
Influence of peer<br />
review<br />
Independency<br />
Qualified op<strong>in</strong>ions<br />
Auditor change<br />
Risk analysis<br />
Concentration<br />
process<br />
W. Ballwieser: <strong>Account<strong>in</strong>g</strong> <strong>and</strong> <strong>Audit<strong>in</strong>g</strong> 10