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Audit evidence – top argument for final audit opinion [PDF]
Annals of Computational Economics, 2008 The following research aims to emphasize the importance of audit evidences, their quality characteristics and the professional judgment used to measure and to evaluate them in order to express their final audit opinion. There is no mathematical formula, neither a specific model in order to evaluate the quality of audit evidences.
Ana MORARIU +4 more
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Public Audit Oversight and Audit Pricing: Evidence from the EU
European Accounting Review, 2022We examine the audit pricing consequences of auditor inspections under the public oversight regime in the EU. Employing a staggered differences-in-differences design, we document an inspections audit fee increase during the post-inspection period when companies’ auditors are subject to inspections by the national Public Oversight Body (POB).
Annita Florou, Shuai Yuan
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2008 21st IEEE Computer Security Foundations Symposium, 2008
Authorization logics provide a principled and flexible approach to specifying access control policies. One of their compelling benefits is that a proof in the logic is evidence that an access-control decision has been made in accordance with policy.
Jeffrey A. Vaughan +3 more
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Authorization logics provide a principled and flexible approach to specifying access control policies. One of their compelling benefits is that a proof in the logic is evidence that an access-control decision has been made in accordance with policy.
Jeffrey A. Vaughan +3 more
openaire +1 more source
An audit evidence gathering model in online auditing environments
2011 IEEE International Conference on Systems, Man, and Cybernetics, 2011Auditing is a continuous process that involves collection of audit evidences. Continuous auditing (CA) is an active research domain of computer assisted auditing in an informationization environment. Online auditing as used in China is one mode of continuous auditing.
Wei Chen 0135 +2 more
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The role of audit evidence in a strategic audit
Journal of Accounting and Public Policy, 2008This study examines how audit risk (the probability of false acceptance) and its components change when the auditor obtains audit evidence in an acceptance sampling model. Inherent risk and audit risk increase with audit evidence if the auditee has a sufficiently strong incentive for committing fraud. Detection risk always increases when audit evidence
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British Journal of Nursing, 2017
As the population ages, hospital patients are sicker and have more comorbidities. Too often, their vasculature is not ideal, especially if they have had multiple previous cannulations and insertion attempts. Furthermore, older and frail skin poses a challenge for dressing and securement.
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As the population ages, hospital patients are sicker and have more comorbidities. Too often, their vasculature is not ideal, especially if they have had multiple previous cannulations and insertion attempts. Furthermore, older and frail skin poses a challenge for dressing and securement.
openaire +3 more sources