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Therefore, specialization of audit firms by auditors who have the experience of working in specialized audit firms could be a logical step to reduce the concentration of the audit market and improve understandable relations among all stakeholders.
An emerging stream of research suggests that specialized audit firms influence their clients' extent of corporate tax avoidance.
However, the above study emphasized the overall interactions of the client with specialized audit procedures that may affect audit quality.
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Instead, its press representative pointed to its 2012 report, which says in part: "In 2011, in addition to our standard audits, we launched a specialized auditing program to address environmental concerns about certain suppliers in China.
All types of audits increased for the year, including firs-time, repeat, process safety assessments and specialized environmental audits, but the last one took the biggest jumps vs. previous years.
The initial primary service offered will be auditing, although specialized fields will be considered in future growth.
It requires specialized technology that can be audited (hence the need for paper), is as secure as possible and maintains voter anonymity.
This database was audited by a specialized private company (EPIMED solutions, Rio de Janeiro, Brazil) and maintained by a dedicated staff from the Amil Critical Care Group HMO.
OGX's filing with the CVM also said the company was hiring "a specialized consultancy with an international reputation" to audit the company's books dating back to 2008, when it held its initial public offering.
Monitoring and auditing of claims requires implementation of specialized compliance rules depending on medical specialty.
First, diversified banks are different from specialized banks in their board structure, monitoring function of audit committee, and the level of antitakeover provisions.
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CEO of Professional Science Editing for Scientists @ prosciediting.com