Sentence examples similar to auditor assessments from inspiring English sources

This finding suggests consistent with prior research that rendering additional services plays an important role in auditors' assessment (Christensen et al. 2015; Gleason and Mills 2011; Hogan and Noga 2012).

The auditor's assessment was not unreasonable "at the time".

Of particular interest in this study are the requirements for annual audit and reporting of management's and auditor's assessment of the effectiveness of internal control for banks with $500 million or more in total assets (raised to $1 billion in 2005).

A cloud auditor's assessment is usually regarded as a reliable information source for trust judgment.

However, the enforcement capability of the client's competent tax authority influences the level of effective tax rates and generates spillover effects for the auditor's assessment (Janssen 2015).

The EPA said in a statement to The Huffington Post that it disagrees with the auditor's assessment and that using social media to educate the public about the agency's work is an integral part of its mission.

For example, a Cloud auditor can make assessment of security controls in the information system to determine the level of controls implemented correctly or not.

Hence, high-quality audits are essential in order to insure high quality of financial reports and to give confidence to investors that they can rely on the auditor's independent assessment of those reports.

Other competing moneyed capital in the form of investments held by individuals and by a few foreign corporations was wrongfully classified by the assessor as 'moneys and credits,' and so returned upon the assessment rolls to the county auditor, who extended the assessments upon the tax books accordingly, and applied to them the 5-mill levy.

The results indicate a significant fraud model type effect, with auditors evaluating fraud risk factors based on a fraud diamond practice aid providing significantly higher (more conservative) fraud risk assessments than auditors evaluating fraud risk factors based on a fraud triangle practice aid.

Perhaps the most crucial choice an auditor makes is an assessment of how risky a client is, to determine the appropriate scope of the audit, said George Benston, who teaches accounting at the Goizueta Business School at Emory University.