Singaporean audit quality and the complexity of Frs 36 disclosures requirements
作者： Khairil Faizal Khairi , Tyrone M Carlin , Tyrone M Carlin , Nigel Finch
DOI:
关键词: Accounting 、 Audit plan 、 Information technology audit 、 Audit evidence 、 Quality audit 、 Joint audit 、 Walk-through test 、 Audit 、 Chief audit executive 、 Business
摘要: Theories of audit quality hypothesize higher audits associated with larger firms. The relationship between size and is derived from DeAngelo (1981) which widely cited in the literatures as basis for pooling big small auditors when testing differences among auditors. This study addresses this concern empirically by investigating influence on use yearly goodwill impairment testing. Specifically, focuses compliance requirements under FRS 36 Singapore firms whose 2005, 2006 2007 financial accounts have been audited Big-4 or non Consequently, constructed an appropriate methodology that able to distinguish Big 4 attempt question homogenous assumption. results study, using six analytical frames reveal level disclosure are systematically failed comply even basic elements relation
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