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This practice, alongside additional potential analyses, enables the auditor to give an audit opinion on the financial statements in order to deliver its audit report. Theories for the requisition of auditing procure a general framework for auditing, or at least enable to understand it. Not only theories provide a full knowledge of the purpose of the audit process in the communication between a company and its environment, but they also help to explain the auditing approach and its cyclical activity, correlated with the need to comply with the legislation.

Dedication

Hence, in this section, we will first study the relative theories which help to explain the development of auditing, with an emphasis on the agency theory and the consequent role of auditing. Secondly, we will identify the audit environment and the legal aspects surrounding the profession on a national and on an international scale. Finally, we will focus the purpose and principles of auditing which derived from the theories and have a direct impact on the elaborated auditing method.

As mentioned in the introduction, audits provide a significant purpose in encouraging confidence and reinforcing trust in financial information. Several theories have emerged to explain the demand and supply of audit services. Several theories exist to support the demand for audit services. While some of them are popular in research, some of them remain based on perceptions. They can all provide an explanation for the demand and supply of audit services but all represent results of fragmented scientific research. The policeman theory argues that the auditor is accountable for searching, disclosing and preventing fraud.

In this sense, the auditor must act as a policeman and focus mainly on arithmetical accuracy, with the aim of detecting fraud. Nonetheless, while this theory was the most widely held until the s Hayes et al. Hence, the policeman theory seems to have lost much of its explicative power as auditing has more functions nowadays, such as procuring an overall more consistent credibility to the financial statements.


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According to this theory, the users gain benefits from the increased credibility, which has a direct impact on the quality of investment decisions as they are based on reliable information. Conforming to Hayes et al. However, several authors have concluded that investors do not consider audited information as their principal support for investment.

Furthermore, this theory itself does not address the other functions the investors expect the auditor to embrace regarding his attestation function. Under this theory, there is a need for audit to give an opinion on the numerous and heterogeneous interests within a company.


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  • However, the theory does not explain the other aspects of the attestation function. Hayes et al.

    Writing a THESIS/DISSERTATION - Organisation, Research & Method

    Under this theory, the auditor is considered as a judge in the financial distribution process. Nonetheless, Hayes et al. Indeed, as we will study later in this paper, only the final audit opinion approving the financial statements is publicly available. Secondly, the principle of precedence is not guaranteed in auditing.

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    Also called the theory of rational expectations, this theory promoted by Theodore Limperg in the late s Hayes et al, is directed to both the demand and the supply for audit services. Limperg stated that the demand for an audit intervention is the direct consequence of the involvement of third parties in the company, such as external stakeholders.

    These third parties require accountability from the management, including the disclosure of the financial reports, in exchange for their investments in the company. Such a situation requires an audit to allow the information to be accurate. In his theory, Limperg specifies that the role of the auditor must be suitable with the public expectations regarding the level of audit assurance provided. Hence the establishment of the auditing system design as well as the auditing practice should be executed in definite way so that the confidence of outsiders is not hindered.

    However, a considerable complement to these theories is represented by the agency theory, formerly an economic theory that can be applied to accounting. The agency theory itself is vital in understanding how the audit has developed throughout the decades. By definition, agency theory addresses a relationship where one party the principal delegates work to another party the agent. An agency relationship therefore occurs when one or more principals such as the owner engage another person as their agent to complete a task on their behalf.

    In order to be effective, this task implies the delegation of some decision-making authority to the agent.

    INTRODUCTION

    This appointment of responsibility by the principal and the resulting division of labor contribute to a proficient and productive economy. But such delegation involves an undisputed trust from the principal to the agent to act in his best interests. Notwithstanding, agents are likely to have different motives to principals. What is more, agents are likely to be more risk averse than principals.

    Correspondingly of these differing interests, agents can be encouraged to distort information flows. Moreover, principals may also formulate concerns about information asymmetries in which agents possess information to which principals do not have access Forum, The specific roles of supervisors may differ depending on the academic discipline, departmental practice and whether the member of staff is acting as main, second, temporary or permanent supervisor. Supervisors should ensure that they undertake training as part of their continuing professional development , so that their work as a supervisor is supported.

    Supervisors should take the initiative in updating their knowledge and skills by participating in a range of appropriate activities and sharing good practice. Before or at initial registration or, at the latest within four weeks of initial registration, supervisors should check that all their research students have received copies of essential documentation relevant to their research studies or have been informed where to locate them on the web.

    Supervisors will assist their students to plan their research studies, including helping students to define their research topic, to identify schemes and specific tasks, to identify the relevant research literature, data bases and other relevant sources, and to be aware of the standards in the discipline. For full-time doctoral students, aiming for this deadline will facilitate the completion of the entire doctoral examination process within four years. The student may need to register for some taught modules or attend research training courses - the supervisor will advise the student how to do this.

    Supervisors should have a reasonable knowledge and understanding of the University's regulations governing research study and the University, Faculty and departmental procedures governing research study and supervision.

    They are required to advise their research students on these regulations and procedures or, if they feel a question is outside their knowledge, to direct their students to other sources such as Student Services or Central Administration at UNM and the Graduate School at UNNC. Supervisors should have a reasonable knowledge of and be able to advise their research students on the availability of the University's academic services and facilities for example library and computing facilities and how to make use of them.

    Supervisors are responsible for providing appropriate and regular supervision for their students during their period of registered study, and for being accessible at mutually convenient times to listen and offer advice. These requirements may be modified under the rules for supervising students working off-site see below. A 'supervision meeting' may be defined as involving contact between supervisor s and student which is simultaneous, which may include face-to-face meetings, but can also include Skype, video-conference sessions, or the use of other packages which enable contemporaneous dialogue between the parties involved.

    It is important that at the supervision meetings students' progress to date and the future direction of their research is discussed.

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    There is no specified format for these meetings so, for example, a group meeting of research students or a progress seminar with the supervisor would be acceptable for some but not all of the formal meetings. Supervisors should advise their students on the procedures for monitoring their progress which are described in the section of this Quality Manual entitled Annual Review of Research Students.

    Supervisors may, from time to time, be required to provide reports on their students' progress for other purposes and to other agencies, for example, the Research Councils and other sponsors. Such reports should be provided within the required deadline to ensure, in particular, that the continuation of students' funding by outside agencies is not compromised. This programme should be reviewed each year. The program provides participants with an understanding of modern financial functions from both a technical and institutional point of view enabling graduates to work in a wide variety of industries.

    Graduates also benefit from the preparation for admission to global professional accountancy bodies e.

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    It captures technical and institutional points of view, enabling graduates to work in a wide variety of industries. As such, the program is especially suitable for employment opportunities in a variety of key financial roles within an organization such as:. In collaboration with:.