Results 171 to 180 of about 47,114 (318)

EXAMINING THE AUDIT CLIENTS GOING CONCERN [PDF]

open access: yes
The paper discusses a very topical issue, under the conditions of the economic crisis, on the going concern of an entity and the manner in which the auditor can provide reasonable assurances to that effect.
Lect. Prof. Sorinel Domnişoru Ph. D   +2 more
core  

Enhancing audit quality and reducing costs: the impact of AI in banking and financial services. [PDF]

open access: yesFront Artif Intell
Johri A   +6 more
europepmc   +1 more source

‘We Are Australia’: Unpacking Aboriginal and Torres Strait Islander People's Understandings and Experiences of Australian Identity

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Aboriginal and Torres Strait Islander people are the oldest living custodians in the world. However, Australian identity has been purposefully established to exclude Aboriginal and Torres Strait Islander people, contributing to systemic oppression and harmful consequences. Understanding the perspectives and experiences of Aboriginal and Torres
Jack Farrugia, Jonathan Bullen
wiley   +1 more source

Audit quality, public ownership and firms' discretionary accruals management. [PDF]

open access: yes
Francis et al. (1999) and Becker et al. (1998) report evidence that audit quality acts as a constraint on both income-increasing and income-decreasing earnings management in public firms. These results raise several interesting questions.
Gaeremynck, Ann   +2 more
core  

Barriers and Enablers for Effective Support Coordination in the National Disability Insurance Scheme

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Support coordinators act as intermediaries between the National Disability Insurance Scheme (NDIS) and participants, facilitating access to funded supports. To optimise outcomes, they must navigate NDIS complexities, identify services that meet individual needs and engage with diverse stakeholders.
Sharyn McDonald   +3 more
wiley   +1 more source

THE NECESITY FOR AUDITING THE FINANCIAL-ACCOUNTING ACTIVITY [PDF]

open access: yes
Many financial-accounting information users mistake internal audit and accounting. These confusion has, at is basis, the fact that most internal audit activities regard financial-accounting information and the fact that most internal auditors have a ...
Ph.D Student Calota George   +1 more
core  

Australian Practitioners' Beliefs, Confidence, and Training Needs for Delivering Behaviour Support to Children and Young People in Out‐of‐Home Care

open access: yesAustralian Journal of Social Issues, EarlyView.
ABSTRACT Children in out‐of‐home care (OOHC) frequently present with complex behavioural needs. In New South Wales (NSW), behaviour support plans (BSPs) are mandated when restrictive practices, including psychotropic medication, are used. Little research has examined whether the statutory workforce is adequately prepared to meet behaviour support ...
Manisha Abayakoon Stanborough   +4 more
wiley   +1 more source

Issues of Structuring the Procedural Support in the Audit Practice

open access: yesСтатистика України
The updated Law of Ukraine “Audit of Financing Reporting and Audit Activities in Ukraine” has enforced amendments in the implementation of supervision over the audit activities and brought the domestic audit practice into line with European requirements.
О. Е. Lubenchenko, О. Yu. Redko
doaj  

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