Sentence examples for professional auditing from inspiring English sources

"Auditors must adhere to professional auditing standards and exercise due diligence rather than merely relying on management's representations".

The auditor arrives at an objective opinion by systematically obtaining and evaluating evidence in conformity with professional auditing standards.

"Given the traditional view on the distance between professional auditing engagements and marketing, changes in auditors' business environment suggest that the interests of professionalism should create room for other activities such as marketing" (Broberg et al. 2013: 67).

The results of their study showed that, from the conventional viewpoint of the gap and difference between professional auditing contributions and marketing, some changes have been created in the business environment of auditors that show specific interests, and have provided opportunities for other activities such as marketing.

These deals often are maneuvers to confer public status without going through the usual vetting, including professional auditing, required by the Securities and Exchange Commission.

Well — actually — nobody, despite their web site's assurances that their reserve holdings are "subject to frequent professional audits" and "Our reserve account is regularly audited".

Pickles told the Daily Telegraph: "Audit should remain to ensure taxpayers' money is properly spent, but this can be done in a competitive environment, drawing on professional audit expertise across the country.

Besides hosting the 2004 Olympics, her achievements included a professional audit of the city accounts, and securing a promise of European Union money for a giant leisure centre, with a stadium for the Panathinaikos football team.

Accreditation: A cloud user may check whether a specific cloud auditor is formally accredited by an professional audit organization and/or a cloud computing professional organization.

The PCAOB inspections are mandated by the Sarbanes Oxley Act of 2002, and are designed to promote high professional audit standards and improve the audit quality of registered public accounting firms (U.S. House, 2002).

The extant fraud literature, including professional audit standards, focuses almost exclusively on the fraud triangle model (Cressey, 1973) and its components (i.e., pressure, opportunity, and rationalization) to explain the occurrence of fraud.