Sentence examples for improve auditor from inspiring English sources

The board has asked for comments on how to improve auditor independence to be submitted by Dec. 14.

Mr. Lay made the comments in a letter to Arthur Levitt, who was then chairman of the Securities and Exchange Commission, to persuade Mr. Levitt to back off on plans to improve auditor independence.

These results should be of interest to academics, regulators, standard-setters, and auditors as they continue to contemplate ways to improve auditors' professional judgments under different levels of accounting standard precision.

Rasso (2015) tests whether providing auditors with documentation instructions "based on the precepts of construal-level theory (CLT)" improves auditor effectiveness and skepticism when auditing these types of estimates.

We use data from China to examine whether regulations that limit management influence over auditors improve audit quality.

We address the following overarching questions: What kind of accountability framework could regulators use to (a) motivate auditors to improve audit quality, and (b) evaluate how well auditors have carried out their duties?

Our findings suggest that limiting management influence over auditors helps improve audit quality.

These results suggest that both fee pressure and partner pressure motivate auditors to improve audit efficiency.

DeFond (2010) supports the idea that PCAOB inspections may improve audit quality if PCAOB inspectors hold the auditors to stricter standards and are able to impose costly penalties.

We argue that such auditors improve transparency and provide essential information on the impact of policy proposals on common pool resources, which leads to less wasteful spending.

Second, auditors reduced planned tests in response to partner pressure to improve audit efficiency.