Sentence examples for engaged audit from inspiring English sources

Big4 is also integrated as some studies, e.g., Richardson et al. (2013), have found an association with the level of corporate tax aggressiveness and the engaged audit firm.

I also run a time-series based change analysis for tax certified individual auditor changes when the engaged audit firm remains to be the same.

Further, it asserts, the firm "failed to conduct independent audits on the 17 Parmalat subsidiaries which it was engaged to audit" from 1999 to 2003, "but rather participated in the falsification of audit confirmation documents".

"Once it became clear that Andersen's viability as an audit firm was in great jeopardy, our audit committee took the necessary steps to end the audit relationship and to prepare to engage another audit firm that can meet our global needs and best serve our shareholders," he said.

This samples size results from the fact that, apart from the same sample requirements set like for the original sample, companies which engage different audit firms for their individual and consolidated financial statements are excluded from the analyses since another engagement partner from another audit firm might distract the association found for the observed engagement partner.

"Money is missing -- the facts are the facts," said one executive engaged in the audit.

These are capabilities that auditors, above all, have (Maydew and Shackelford 2007), so that even auditors who are engaged to provide audit services but are tax certified may be expected to produce a minimized reported tax burden.

This research setting is hence suitable to examine the association between individual auditors who are also tax certified and corporate effective tax rates while engaged in providing audit services to the client.

For deaths that occur at the facility, community representatives are rarely engaged in the audit process or informed of the findings.

Both create "uncertainties about whether auditing professionals will continue to remain actively engaged in setting auditing standards and that auditors will have sufficient latitude to respond to the needs of both investors and public companies," the organization said.

Jordan confirmed the ATO was engaged in a "open audit" of BHP's accounting activities for the past five years.