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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
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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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Risks in Audit and Their Assessment
Статистика України, 2017 Audit activities involve the existence of various risks having implications for a final auditor’s judgment. As a risk can never be reduced to zero, the auditor’s task is in its minimization.
T. O. Kamenska
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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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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
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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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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
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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
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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
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Risk assessment in risk-oriented audits by internal audit units
Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika, 2022 The article combines the principles of risk management with the objectives of internal audit, defines and clarifies the concepts of risk management. Undoubtedly, external audit has a great influence on the formation of internal audit. This influence has both positive qualities, such as the use of the experience of highly qualified specialists from ...
Taras A. Zemtsov, Maksim A. Sorokin
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