Employment of Audit Risk Models
Ekonomika, 2005 Different audit risk evaluation models presented in the literature and looks into their advantages and disadvantages are analysed. However, scientific works do not offer a universal audit risk evaluation model to make the auditor’s life easier when the ...
Rita Jankūnaitė +2 more
doaj +4 more sources
Fistula Risk Score for Auditing Pancreatoduodenectomy [PDF]
Annals of Surgery, 2022 Objective: To develop a fistula risk score for auditing, to be able to compare postoperative pancreatic fistula (POPF) after pancreatoduodenectomy among hospitals. Background: For proper comparisons of outcomes in surgical audits, case-mix variation should be accounted for.
Dongen, J.C. van +22 more
openaire +5 more sources
Assessing the Relation among Audit Detection Risk, Audit Market Competition Environment and Audit Services Fee [PDF]
مجله دانش حسابداری, 2021 Objective: External auditors play an essential role in enhancing the quality of accounting information and reducing the information asymmetry problem between inside & outside stakeholders such as shareholders, creditors and managers.
Mohammad Hassani
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The Effect of Audit Experience and Audit Risk on Audit Judgment with Auditor’s Perceptions of the Code of Ethics of Public Accountants as Moderating Variables [PDF]
E3S Web of Conferences, 2022 This research purposes to empirically analyze the effect of audit experience on audit judgment, to determine auditor’s perception of the code of ethics of public accountants as moderating variable that affect audit experience on audit judgment, to assess
Merdekawati Eka
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PILLARS OF THE AUDIT ACTIVITY: MATERIALITY AND AUDIT RISK [PDF]
Annals of the University of Petrosani: Economics, 2010 The purpose of this article is to present the issues of materiality andaudit risk within the activity of financial audit. The concepts of materiality and audit risk aredescribed from a theoretical perspective, providing approaches found within the ...
ANA MARIA JOLDOŞ +2 more
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Zhongguo shipin weisheng zazhi, 2020 Objective To achieve a high degree of process-oriented and automated decision-making on food safety risk assessment and data fusion among various business units.
Pengcheng REN +6 more
doaj +1 more source
Quantitative risk model of hazardous chemicals in foodstuffs in computer system
Zhongguo shipin weisheng zazhi, 2020 Objective To quickly and automatically evaluate the risk of hazardous chemical substances in food quickly and automatically. Methods Based on the Spring MVC framework, a quantitative assessment model of food chemicals was integrated and a visualization ...
Liang SU +8 more
doaj +1 more source
Constructing the Audit Risk Assessment by the Audit Team Leader When Planning: Using Fuzzy Theory
Mathematics, 2021 The aim of this study is to construct the assessment of the expected audit risk by the audit team leader (ATL) during the planification phase of the audit.
Luis Porcuna-Enguix +3 more
doaj +1 more source
The Impact of Intangible Assets and Intellectual Capital on Audit Risk [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study is concerned about the impact of intangible assets and intellectual capital on audit risk and fees in listed firms on the Tehran Stock Exchange.Regression estimation with panel data method is used to estimate the model.
Hosein Mohammadzadeh
doaj +1 more source
Cyber risk prediction through social media big data analytics and statistical machine learning
Journal of Big Data, 2019 As a natural outcome of achieving equilibrium, digital economic progress will most likely be subject to increased cyber risks. Therefore, the purpose of this study is to present an algorithmic model that utilizes social media big data analytics and ...
Athor Subroto, Andri Apriyana
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