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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Main Author:	Mohd Jais, Khairunnisa
Format:	Thesis
Language:	English
Published:	2013
Subjects:	Small business Medium-sized business Accountants
Online Access:	https://ir.uitm.edu.my/id/eprint/13991/1/TM_KHAIRUNNISA%20MOHD%20JAIS%20AC%2013_5.pdf
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id	my-uitm-ir.13991
record_format	uketd_dc
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
_version_	1783733190826917888

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

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