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
core
This critical review presents a comprehensive roadmap for the precision 3D printing of cellulose. Quantitative correlations link ink formulation and rheological properties to print fidelity and final material performance. This framework guides the development of advanced functional materials, from biomedical scaffolds to electromagnetic shielding ...
Majed Amini +3 more
wiley +1 more source
E-Commerce Audit Judgment Expertise: Does Expertise in System Change Management and Information Technology Auditing Mediate E-Commerce Audit Judgment Expertise? [PDF]
A global survey of 203 E-commerce auditors was conducted to investigate the perceptions about the potential determinants of expertise in E-commerce audits.
Jagdish PATHAK +2 more
core
Could Edible Photonic Structures Be an Alternative to Traditional Food Coloring?
What if color in food came from photonic structures? This perspective introduces structural color as a potential next‐generation solution to replace conventional colorants in foods. It discusses edible photonic materials, their unique benefits, and the technological, safety, and consumer acceptance challenges that must be addressed to bring this ...
Miguel A. Cerqueira +5 more
wiley +1 more source
Reporting of subsequent events in financial statements – between obligation and necessity
The article aims to highlight the importance of reporting of subsequent events in financial statements, the factors that influence their reporting and the implication in statutory audit. The purpose of the article is to research the theoretical and legal
doaj +1 more source
Photoluminescence spectroscopy is introduced as a qualitative method to probe light absorption in highly phase‐pure GaAs nanowire arrays and single nanowires, for which direct absorption measurements are challenging. Using defect‐line saturation and the exciton‐to‐plasma transition as indicators for the density of photogenerated charge carriers, a ...
Francisca Marín +3 more
wiley +1 more source
The simultaneous relation between audit report type and business termination : evidence for non-listed companies in a non-litigious audit environment. [PDF]
This study provides evidence on the relationship between audit report type and subsequent business termination in an environment where firms are closely held and the audit environment is non-litigious.
Gaeremynck, Ann, Willekens, Marleen
core
The Effectiveness of Alcohol Screening and Brief Intervention in Emergency Departments: A Multicentre Pragmatic Cluster Randomized Controlled Trial [PDF]
BACKGROUND: Alcohol misuse is common in people attending emergency departments (EDs) and there is some evidence of efficacy of alcohol screening and brief interventions (SBI).
A Moyer +50 more
core +10 more sources
Interactions of Interaural Time and Level Differences in Spatial Hearing with Cochlear Implants
Differences in timing (ΔT) are weighted heavily compared to differences in loudness (ΔL) in binaural hearing with cochlear implants. Abstract Normally hearing humans can localize sound sources quite accurately, with minimum audible angles as small as 1°. To achieve this, these auditory pathways combine information from multiple acoustic cues, including
Sarah Buchholz +3 more
wiley +1 more source
Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite
This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable.
Theresia Julina Rusli +1 more
doaj +1 more source

