Buhalterinės apskaitos teorija ir praktika
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Audito kokybės tyrimų rūšys: privalumai ir trūkumai
Get PDFThere is no single common definition of audit quality. Audit quality depends upon the observer, as well as on methods used in order to evaluate it. Considering that audit quality is usually an object under the investigation of three groups of stakeholders - external users, preparers and supervision authorities – three types of audit quality researches can be determined.
In accordance to laws applicable in different countries, auditors and audit firms are usually periodically inspected by professional competent inspectors. The inspectors assess whether the firms and auditors do not infringe the provisions of auditing standards, national auditing laws, as well as how they manage internal resources and policies to provide high quality auditing services. These inspections could be performed only on legal basis by legally affirmed inspectors and their findings usually reach other stakeholders only if outrage deficiencies are detected. This lead to high quality assessments costs for other stakeholders to evaluate audit quality this way.
In order to reduce quality assessment costs, external users apply audit quality surrogate researches – they employ various surrogates, which in their opinion, are closely tied with the audit quality (probability that auditors will detect deficiencies and will react properly) and assess whether these surrogates are applicable to particular audit firm. Surrogates such as audit firm size, auditor’s tenure, non-audit services provided to audit clients are often employed. Although these researches may be informative and interesting to various analytics and scientists, the lack of particular necessary information and difficult mathematical-statistical models reduce the quantity of such researches.
Due to audit clients\u27 direct interaction with their auditors, clients do not rely on surrogates – they evaluate audit quality on their own perceptions. Usually these perceptions are based on various attributes of an audit firm (size, brand, reputation) and audit team (empathy, communication, responsiveness). That kind of research does not focus on defining audit quality, it is more leaning towards the attributes, existence of which in engagements causes clients\u27 perceptions of audit as of good quality.
Literature analysis shows that due to increasing interest in an audit quality subject, various different types of audit quality researches will arise in the future.Audito kokybė – dažnas tyrimų objektas įvairių šalių mokslininkų darbuose pastaruosius kelis dešimtmečius. Nors ir atlikta daug tyrimų šia tema, audito kokybės sąvoka išliko neapibrėžta bei nekonceptualizuota, kaip ir jos tyrimo būdai. Atliktų tyrimų ir galimų audito kokybės nagrinėjimo būdų klasifikavimas gali atskleisti, kaip šis reiškinys iki šiol tirtas, kokiais tikslais vienas ar kitas tyrimas atliekamas, kokie šių tyrimų trūkumai ir privalumai. Nesant vieningai nuomonei dėl audito kokybės, atskleistos tyrimų rūšys ir jų atlikimo ypatybės gali pasitarnauti ateities tyrėjams renkantis jiems tinkamiausią tyrimo būdą
Lietuvos ir Lenkijos mokesčių sistemų lyginamoji analizė
Get PDFComparison of tax systems may influence opinion of investors and businessmen because countries, that have more favourable tax system and where the tax burden is less, seems more attractive for investment. Business owners, shareholders and other businessmen complain of the tax burden in Lithuania. Poland is one of the countries that managed the economic crisis, in spite of the fact that tax rates are higher in this country. The planned aim of the article is to do the comparative analysis of Lithuanian and Polish tax system.
In this article the analysis and comparison of Lithuania and Poland tax systems, structural and dynamic analysis of Lithuania and Poland budgets revenue, comparative analysis of the main taxes collection and their burden are presented.Sprendimą plėsti ar kurti verslą šalyje lemia ir toje šalyje esančios mokesčių sistemos palankumas. Lietuvos ir Lenkijos mokesčių sistemos yra panašios. Lenkijoje yra mažiau valstybinės reikšmės mokesčių, kurie surenkami į valstybės biudžetą, yra įvestas progresinis gyventojų pajamų mokestis. Mokesčių dalis, tenkanti vienam gyventojui, tiek Lenkijoje, tiek Lietuvoje yra beveik vienoda, tačiau mokesčių našta Lenkijoje yra didesnė. Taigi tyrimo tikslas – atlikti Lietuvos ir Lenkijos mokesčių sistemų lyginamąją analizę, atskleisiančią, kurioje šalyje mokestinė sistema yra palankesnė
