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An Empirical Study on Audit Expectation Gap: Role of Auditing Education in Bangladesh. [PDF]
Audit expectation gap is the difference between what auditors actually do and what third parties think auditors do or should do in conducting the audit practice.
Rehana, Fowzia
core +1 more source
The removal of a specialist oversight body for local public audit:Insights from the health service in England [PDF]
, 2015 The abolition of the Audit Commission in England and Wales removes the ‘protector of the public purse’. The oversight body and its audit practice are largely replaced by the private sector regime and audit firms.
Audit Commission +46 more
core +3 more sources
Advanced Science, EarlyView.Pulmonary hypertension (PH) is a progressive condition with high morbidity and mortality, largely owing to right ventricular (RV) failure resulting from maladaptive remodeling. Our study provides strong evidence in support of a critical, detrimental role for AXL as a previously unrecognized determinant driving RV fibrotic pathology in PH.
Li‐Wei Wu +17 more
wiley +1 more source
Differences in audit quality between audit firms: The impact of audit-firm portfolio characteristics. [PDF]
Companies generate financial statements that are used for decision making by various stakeholders and the quality of those financial statements depends on the quality of the external auditor.
Gaeremynck, Ann +2 more
core
Comment on “De Novo Reconstruction of 3D Human Facial Images from DNA Sequence”
Advanced Science, EarlyView.This comment examines AI‐driven DNA‐based facial reconstruction, focusing on the Difface model. While such technologies promise biomedical and forensic applications, they pose significant ethical, legal, and methodological challenges. We emphasize transparency, benchmarking, and rigorous validation to avoid misinterpretation and misuse.
Jennifer K. Wagner +3 more
wiley +1 more source
THE ELECTRONIC AND CLOUD INTERNAL AUDITING: ITS IMPACT ON THE QUALITY OF AUDIT EVIDENCE
Фінансово-кредитна діяльність: проблеми теорії та практикиInternal audit departments encounter considerable challenges stemming from the swift technological advancements within the business sector. It is essential for the audit process that internal auditors improve their abilities, and the difficulties they ...
Асаад Ваххаб +2 more
doaj +1 more source
Transparency would help to address the audit market problem [PDF]
Nicolas Véron responds to a consultation by the UK Financial Reporting Council and makes recommendations on how to address the Â?audit market problemâ?? resulting from the presence of only four international audit networks.
Nicolas Véron
core +1 more source
The Role of Evidence in Establishing Trust in Repositories [PDF]
, 2006 This article arises from work by the Digital Curation Centre (DCC) Working Group examining mechanisms to roll out audit and certification services for digital repositories in the United Kingdom.
McHugh, Mr Andrew, Ross, Seamus
core +1 more source
Advanced Science, EarlyView.This study reveals that actin remodeling regulates mitochondrial elongation as a defense strategy in plants. Flagellin perception induces fusion‐dependent elongation, supported by cortical actin bundles, to repair damage and boost ATP and ROS production.
Junxiu Hou +5 more
wiley +1 more source
Audit Quality Indicators: Perceptions of Junior-level Auditors [PDF]
, 2016 Purpose In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions ...
Brown, Veena L. +2 more
core +2 more sources