Results 101 to 110 of about 2,122,439 (285)

Iranian Angle to Non-Audit Services: Some Empirical Evidence [PDF]

The purpose of this paper is to show different Iranian accountants’ as well shareholders’ ideas on Non-audit services and their effects on audit independence in Iran.
Mehdi Moradi, Mahdi Salehi
core  

Stage‐Adaptive Janus Microneedle System for Redox‐Immune Regulation and Mitochondrial Protection in Infected Diabetic Wound Healing

Advanced Science, EarlyView.
ABSTRACT Infected diabetic wounds are sustained by a vicious cycle of hyperglycemia‐driven bacterial infection, persistent oxidative stress, and excessive inflammation, which collectively disrupt the ordered progression of tissue repair. Here, we engineered a stage‐adaptive Janus microneedle patch (MN‐FeSAC‐PPE) to enable a staged therapeutic process ...
Mengting Yin, Yu Zhang, Xinyu Qu, Jiayi Liu, Zhongyi Sun, Haibo Liu, Ziyan Chen, Jing Ru, Jingwen Han, Bingqiang Lu, Yan Lu, Yan Wang, Xinyu Zhao, Feng Chen   +13 more
wiley   +1 more source

The Audit Expectation Gap

, 2006
Tilintarkastus ammattikuntana on hyvin vanha. Omistuksen ja johdon eriytyminen toisistaan on osittain vaikuttanut tilintarkastusammattikunnan syntyyn. Tilintarkastuksen kohteet ja painotukset ovat vaihdelleen aikojen kuluessa.
Bosisio, Katja
core   +1 more source

ORBIT‐AMD: Ordinal Risk, Bilateral Imaging, and Trajectory Learning for Age‐Related Macular Degeneration in Multi‐Cohorts

Advanced Science, EarlyView.
Eligibility flow and real‐world AMD burden in the UKB retinal imaging cohort and TMUEH external‐validation cohort. Overview of the ORBIT‐AMD architecture, integrating retinal representation pretraining, bilateral eye‐graph modeling and concept bottleneck learning to support ordered risk, bilateral context, interpretable lesion concepts, longitudinal ...
Xuehao Cui, Dejia Wen, Patrick Yu‐Wai‐Man, Xiaorong Li   +3 more
wiley   +1 more source

Expectation Gap In Audit

, 2017
Yapılan işlemlerin yerindeliğini ve verimliliğini belirlemenin yollarından biri de denetimdir. Denetimin bu işlevinin üçüncü kişilere yansımasıysa denetim raporları aracılığıyla olmaktadır.
Yıldız, Ekrem, Bulut, Erdem
core  

The impact of the expanded audit report content on SMEs’ bank financing

Revista de Contabilidad: Spanish Accounting Review
Standard setters and regulators have gradually changed the form and content of audit reports to enhance their clarity and comprehensibility, aiming to reduce the expectation gap. This research investigates the perceived usefulness of the latest expanded
Estefanía Palazuelos, Ángel Herrero Crespo, Paula San-Martín, Elsa Diez-Busto   +3 more
doaj   +1 more source

Automating Chemical Reasoning in High‐Throughput Phase Identification With a Probabilistic, LLM‐Guided Framework

Advanced Science, EarlyView.
Autonomous laboratories can now synthesize materials faster than experts can interpret the resulting diffraction data. A probabilistic framework combines refinement‐fit metrics with large language model‐derived chemical reasoning to rank competing phase interpretations and flag those unsuitable for autonomous use.
Olympia Dartsi, Lauren N. Walters, Amalie E. Trewartha, Steven B. Torrisi, Amanda Volk, Liam Joyce, Gerbrand Ceder, Anubhav Jain   +7 more
wiley   +1 more source

StackingNet: Collective Inference Across Independent AI Foundation Models

Advanced Science, EarlyView.
ABSTRACT Artificial intelligence (AI) built on large foundation models has transformed language understanding, computer vision, and reasoning, yet these systems remain isolated and cannot readily share their capabilities. Coordinating the complementary strengths of independently developed, black‐box foundation models is essential for trustworthy ...
Siyang Li, Chenhao Liu, Dongrui Wu, Zhigang Zeng, Lieyun Ding   +4 more
wiley   +1 more source

Commercial Loan Officers and the Audit Expectation Gap

, 2013
The audit expectation gap, generally known as the differences between what users of financialstatements expect from the auditor and what the auditor actually provides, is present andresulting to a widespread concern.
Madsen, Pierre
core   +2 more sources

The effect of audit training in universities on the audit expectation gap

International Journal of Innovative Research and Scientific Studies
The audit expectation gap (AEG) is a phenomenon where there is a difference between what people expect of auditors and what they can do. This research was conducted in 2023 with 336 university students in Vietnam to assess the effect of university training on the AEG related to auditors'  responsibilities.
openaire   +1 more source