Results 131 to 140 of about 129,683 (309)
Traceability of Agri‐Food Products: The Key to Conscious Trade
Agribusiness, EarlyView.ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo +5 more
wiley +1 more source
Do industry specialists and business risk auditors enhance audit reporting accuracy?. [PDF]
A number of prior studies have examined audit reporting quality using size (Big 8/6/5/4) as a proxy for quality (i.e. Lennox, 1999b; Francis and Krishnan, 1999; Weber and Willenborg, 2003).
Willekens, Marleen +2 more
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INTERNAL AUDIT: DEFINING, OBJECTIVES, FUNCTIONS AND STAGES [PDF]
This article aims, through a detailed presentation as to provide clarification for a better understanding of what internal audit definition, objectives, functions and stages of its development mean.
Daniela Petrascu
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Pesticide MRLs as Trade Barriers: Evidence From Vietnam's Coffee and Rice Exporters
Agribusiness, EarlyView.ABSTRACT As tariffs have declined globally through bilateral and regional trade agreements, food safety standards have emerged as significant determinants of agricultural trade flows. This study examines the impact of maximum residue limits (MRLs) for five pesticides—Azoxystrobin, Chlorpyrifos, Chlorantraniliprole, Clothianidin, and Cyhalothrin—on ...
Nhat Mai Nguyen +2 more
wiley +1 more source
Pengaruh Kualitas Audit Terhadap Manajemen Laba Transaksi Real - Pengakuan Pendapatan Strategis
Jurnal Akuntansi dan Keuangan, 2013 This study examined the effect of audit quality on real transaction earnings management in the form of strategic revenue recognition. Audit quality is measured by audit tenure with medium period and industry specialization of audit firms.
Reisha Pujilestari, Antonius Herusetya
doaj
Improving the collection and summarization of audit evidence in audit organizations
In this article, in the effective organization of the audit of audit organizations, there are methods such as collecting the issues of audit evidence in a suitable and specific situation and the principles used in determining the audit evidence, as well as methods of performing analysis based on evidence.
Ovlayev Sukhrob Temur o'g'li +1 more
openaire +1 more source
CONSIDERATIONS REGARDING THE AUDIT VERIFICATIONS AND THE PROCEDURES FOR ATTAINING THEM [PDF]
Attaining the probation elements through which the opinion expressed in the audit report is sustained represents the central element of a financial audit mission. From this perspective, the document deals with the characteristics which the audit evidence,
Dragan Cristian, Lect. Brabete Valeriu
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Agribusiness, EarlyView.ABSTRACT In the agricultural landscape of most developing countries, the last decade has witnessed the expansion of outsourced agricultural extension services. Private firms and nongovernmental organizations focused on delivering agricultural extension and advisory services to farmers have emerged.
Boris D. Soh Wenda +3 more
wiley +1 more source
Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]
In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
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Annals of Gastroenterological Surgery, EarlyView.ABSTRACT Purpose To evaluate the efficacy and safety of a novel auxiliary liver suspension device in complex laparoscopic hepatectomy. Methods A total of 253 patients with hepatocellular carcinoma (HCC) undergoing complex laparoscopic hepatectomy at the Third Affiliated Hospital of Naval Medical University, Sichuan Provincial People's Hospital, and ...
Xiao‐Ying Zhu +9 more
wiley +1 more source