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A study was conducted to analyze the effects of auditor rotation and auditor tenure on companies listed in the Indonesia Stock Exchange. Based on the results from this study, it is shown that auditor rotation has a significant impact on auditor independence (in a positive way). However, auditor tenure has a negative impact on auditor independence.
The word is a variant of "controller". The "cont-" or "count-" part in that word was associated with "compt-", a variant of the verb "count". The term, though criticized by lexicographers such as Henry Watson Fowler, [1] is probably retained in part because in official titles it was deemed useful to have the title dissociated from the word and concept "control".
Government Auditors review the finances and practices of federal agencies. These auditors report their finds to congress, which uses them to create and manage policies and budgets. Government auditors work for the U.S. Government Accountability Office, and most state governments have similar departments to audit state and municipal agencies.
An auditor is a person or a firm appointed by a company to execute an audit. [1] To act as an auditor, a person should be certified by the regulatory authority of accounting and auditing or possess certain specified qualifications.
Chartered accountants who are not registered auditors may not act as or hold out to be auditors in public practice. [26] However, the AP Act does not prohibit non-RAs from using the description 'internal auditor' or 'accountant', or from auditing a not-for-profit club, institution or association if they receive no fee for such audit. [27]
Things have gone from bad to worse for Super Micro Computer (NASDAQ: SMCI) over the last two months as a short-seller attack snowballed into a delay in its 10-K filing, an investigation by the ...
For example, Texas prohibits the use of the designations "accountant" and "auditor" by a person not certified as a Texas CPA, unless that person is a CPA in another state, is a non-resident of Texas, and otherwise meets the requirements for practice in Texas by out-of-state CPA firms and practitioners. [3]
6. Report All Foreign Income. You must report all income on your U.S. tax return, regardless of where you earned it. “People need to understand that just because they’re saving or earning ...