Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais

Premature sign off of audit documents is the behaviour of the external auditors towards their audit progress. The emphasis in the research is to provide information regarding premature sign off that occur in the small and medium sized audit firms. Therefore, the research contains chapters on introdu...

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主要作者: Mohd Jais, Khairunnisa
格式: Thesis
語言:English
出版: 2013
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在線閱讀:https://ir.uitm.edu.my/id/eprint/13991/1/TM_KHAIRUNNISA%20MOHD%20JAIS%20AC%2013_5.pdf
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spelling my-uitm-ir.139912022-04-20T07:42:11Z Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais 2013 Mohd Jais, Khairunnisa Small business. Medium-sized business Accountants Auditing. Auditors Premature sign off of audit documents is the behaviour of the external auditors towards their audit progress. The emphasis in the research is to provide information regarding premature sign off that occur in the small and medium sized audit firms. Therefore, the research contains chapters on introduction, background of the study, research issue and methodology, results of findings and conclusions as well as recommendation. The aim of this study are (i) to investigate whether the external auditors of small and medium sized audit firms understand that premature sign off of audit documents is not a proper audit practice; (ii) to investigate whether the external auditors of small and medium sized audit firms commonly practice premature sign off of audit documents of their corporate clients; (iii) to identify the causes contributing towards premature sign off of audit documents by the external auditors of small and medium sized audit firms during audit of their corporate clients; (iv) to examine whether the behavior of premature sign off of audit documents by the external auditors of small and medium sized audit firms affect the users of audit report; and (v) to identify the impacts of premature sign off of audit documents by the external auditors of small and medium sized audit firms on users of audit report. This study is based on primary data. The study shows that the external auditors from small and medium sized audit firms have express their responses through interview and questionnaire. The study provides vital information to the external auditors in issue of the premature sign off of audit documents behaviour. As the external auditors from small and medium sized audit firms, this study might help them to review and aware of the premature sign off of audit documents behaviour. 2013 Thesis https://ir.uitm.edu.my/id/eprint/13991/ https://ir.uitm.edu.my/id/eprint/13991/1/TM_KHAIRUNNISA%20MOHD%20JAIS%20AC%2013_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
topic Small business
Medium-sized business
Accountants
Small business
Medium-sized business
spellingShingle Small business
Medium-sized business
Accountants
Small business
Medium-sized business
Mohd Jais, Khairunnisa
Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
description Premature sign off of audit documents is the behaviour of the external auditors towards their audit progress. The emphasis in the research is to provide information regarding premature sign off that occur in the small and medium sized audit firms. Therefore, the research contains chapters on introduction, background of the study, research issue and methodology, results of findings and conclusions as well as recommendation. The aim of this study are (i) to investigate whether the external auditors of small and medium sized audit firms understand that premature sign off of audit documents is not a proper audit practice; (ii) to investigate whether the external auditors of small and medium sized audit firms commonly practice premature sign off of audit documents of their corporate clients; (iii) to identify the causes contributing towards premature sign off of audit documents by the external auditors of small and medium sized audit firms during audit of their corporate clients; (iv) to examine whether the behavior of premature sign off of audit documents by the external auditors of small and medium sized audit firms affect the users of audit report; and (v) to identify the impacts of premature sign off of audit documents by the external auditors of small and medium sized audit firms on users of audit report. This study is based on primary data. The study shows that the external auditors from small and medium sized audit firms have express their responses through interview and questionnaire. The study provides vital information to the external auditors in issue of the premature sign off of audit documents behaviour. As the external auditors from small and medium sized audit firms, this study might help them to review and aware of the premature sign off of audit documents behaviour.
format Thesis
qualification_name Master of Philosophy (M.Phil.)
qualification_level Master's degree
author Mohd Jais, Khairunnisa
author_facet Mohd Jais, Khairunnisa
author_sort Mohd Jais, Khairunnisa
title Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
title_short Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
title_full Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
title_fullStr Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
title_full_unstemmed Premature sign off of audit documents by external auditors of small and medium sized audit firms / Khairunnisa Mohd Jais
title_sort premature sign off of audit documents by external auditors of small and medium sized audit firms / khairunnisa mohd jais
granting_institution Universiti Teknologi MARA
granting_department Faculty of Accountancy
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/13991/1/TM_KHAIRUNNISA%20MOHD%20JAIS%20AC%2013_5.pdf
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