PCAOB inspections: An analysis of entity-level and application-level control audit deficiencies
Abstract The Public Company Accounting Oversight Board (PCAOB) inspection process
identifies deficiencies related to how firms conduct audits. Our work extends prior research …
identifies deficiencies related to how firms conduct audits. Our work extends prior research …
The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality
F Maulana, S Devano… - JASa (Jurnal Akuntansi …, 2024 - journalfeb.unla.ac.id
The low quality of tax audits is one of the sources of tax disputes. Therefore, tax audit actions
should be carried out optimally, effectively, efficiently, and with high quality. The purpose of …
should be carried out optimally, effectively, efficiently, and with high quality. The purpose of …
FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP KUALITAS PEMERIKSAAN PAJAK DI INDONESIA
FT Daris, S Winarningsih… - … Jurnal Akuntansi dan …, 2021 - jurnal.um-palembang.ac.id
The self assessment system require Directorate General of Taxation to conduct supervision
of taxpayers effectively. One form if supervision is a tax audit which aims to assess the …
of taxpayers effectively. One form if supervision is a tax audit which aims to assess the …
PCAOB Inspection Findings and Audit Firm Contesting
A Browne - 2018 - search.proquest.com
Accounting firms that perform audits of publicly-traded clients are subject to inspections by
the Public Company Accounting Oversight Board (PCAOB). During the inspection process …
the Public Company Accounting Oversight Board (PCAOB). During the inspection process …