Contemporary Issues in Public Sector Accounting and Auditing最新文献

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Contemporary Issues in Public Sector Accounting and Auditing Pub Date : 2021-01-18 DOI: 10.1108/s1569-375920200000105017
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引用次数: 0
A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector1 马耳他公共部门治理、风险管理和合规(GRC)的成熟度评估
Contemporary Issues in Public Sector Accounting and Auditing Pub Date : 2021-01-18 DOI: 10.1108/S1569-375920200000105016
C. Zammit, S. Grima, Y. M. Kızılkaya
{"title":"A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector1","authors":"C. Zammit, S. Grima, Y. M. Kızılkaya","doi":"10.1108/S1569-375920200000105016","DOIUrl":"https://doi.org/10.1108/S1569-375920200000105016","url":null,"abstract":"However, the perception of participants is that the RM function is the least developed area. IA needs some improvement especially where trust on advice is involved.","PeriodicalId":162562,"journal":{"name":"Contemporary Issues in Public Sector Accounting and Auditing","volume":"52 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128229478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Advantages of Tax Audit 税务审计的优势
Contemporary Issues in Public Sector Accounting and Auditing Pub Date : 2021-01-18 DOI: 10.1108/S1569-375920200000105009
O. Demirci
{"title":"Advantages of Tax Audit","authors":"O. Demirci","doi":"10.1108/S1569-375920200000105009","DOIUrl":"https://doi.org/10.1108/S1569-375920200000105009","url":null,"abstract":"The favorable results of fiscal/tax policies implemented in a country depend on the accuracy of the declarations and the full timely payment of taxes. Tax auditing is the administrative function that ensures the accuracy of the taxes to be paid. From a global perspective, tax auditing is very important in all countries. Each country wishes to bring its own tax audit structure to an optimal level. Along with the audit, the tax function of the taxpayers and the investigations carried out on the books and documents related to these transactions, as well as, the exploratory function aimed at finding out and correcting errors, frauds and deficiencies, and preventing the occurrence of errors and frauds are in question. Ensuring the effectiveness of tax auditing will result in effective tax administration. Any increase in total tax revenues whilst keeping the expenses made for taxation at a certain level will increase the efficiency of tax administration. The tax audit, which is mandatory for the realization of the intended purpose, will also contribute to the tax compliance of taxpayers. Voluntary compliance of taxpayers who think that they will be audited in certain periods will be strengthened. All this can be achieved through an effective audit system. The aim of this study is to provide an assessment of the tax audit, highlighting its need and the things to be done in order to ensure the effectiveness and the advantages of the tax audit.","PeriodicalId":162562,"journal":{"name":"Contemporary Issues in Public Sector Accounting and Auditing","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133165235","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing 公共审计师不断发展的能力和公共部门审计的未来
Contemporary Issues in Public Sector Accounting and Auditing Pub Date : 2021-01-18 DOI: 10.1108/S1569-375920200000105008
L. Aslan
{"title":"The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing","authors":"L. Aslan","doi":"10.1108/S1569-375920200000105008","DOIUrl":"https://doi.org/10.1108/S1569-375920200000105008","url":null,"abstract":"Moreover, the author investigates the requirements for public auditor competency in the public auditing standards followed by these countries. In addition to this, the author discusses the future expectations from public auditors and the new skills these will need. Past skills include technical knowledge, prior experience, hierarchical order in audit teams, professional scepticism, reasoning abilities and reporting skills. Advancements in technology such as Artificial Intelligence and Industry 4.0 will require auditors to have technological knowledge, emotional intelligence, interpersonal skills, project management skills, critical thinking and strong communication skills. Furthermore, understanding the business and related risks will overshadow prior experience.","PeriodicalId":162562,"journal":{"name":"Contemporary Issues in Public Sector Accounting and Auditing","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130095154","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 2
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