Sentence examples for improve auditors from inspiring English sources

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.

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.

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 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.

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?

Not only would this promote the general goal of greater independence, but it would also provide an incentive for auditors to improve their performance.

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.

Hyundai is also planning to set up an ethics committee of outside directors and experts to prevent "unethical elements" from major decision making processes, and reinforcing the functions of board members and auditors to improve transparency and corporate governance.