Results 101 to 110 of about 15,028,562 (329)
Internal Audit Risk Management in Metropolitan Municipalities
, 2016 Internal audit functions (IAFs) of organisations are regarded as crucial components of the combined assurance model, alongside the audit committee, management and external auditors.
C. Ackermann, B. Marx
semanticscholar +1 more source
Ethical Precision in Nanoscale Brain Interfacing
Advanced Science, EarlyView.As brain interfaces approach the nanoscale, precision no longer only measures—it knows, predicts, and potentially reshapes the mind. This work argues that traditional ethics fails under such conditions and proposes a shift toward continuous, operation‐based governance using the recovery–discovery framework to track, constrain, and responsibly steer ...
Guilherme Wood
wiley +1 more source
Advanced Science, EarlyView.ABSTRACT Methane's efficient catalytic removal is vital for sustainable development. Bimetallic catalysts, though promising for methane activation, pose a design challenge due to their complex compositional space. This work introduces an integrated framework that combines high‐throughput density functional theory (DFT) and interpretable machine ...
Mingzhang Pan +8 more
wiley +1 more source
The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [PDF]
حسابداری دولتی, 2015 Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements.
Taher Davari, Mohammad Nazaripour
doaj
Unusual tone of managers and audit engagement: Emphasis on audit opinion and auditor size [PDF]
پژوهشهای حسابرسی حرفهایThe objective of the present study is to examine the impact of abnormal managerial tone on audit fees and audit delay, considering modified audit opinions and the size of the audit firm.
Golamreza Nejadhajee +2 more
doaj +1 more source
Organoid Brain‐Machine‐Interface Devices for Central Nervous System Repair
Advanced Science, EarlyView.We envision organoid brain‐machine‐interface (Organoid‐BMI) devices as new biohybrid bidirectional communication pathways to connect the human CNS and the external world for personalized CNS repair and regeneration. ABSTRACT Central nervous system (CNS) repair and regeneration suffer from tremendous clinical challenges due to current limitations in ...
Yantao Xing +10 more
wiley +1 more source
Other title: Evaluating At-Risk Student Counts, Weights, and Expenditures
, 2019 "December 2019." "A Performance Audit Report Presented to the Legislative Post Audit Committee"--Cover."In this audit, we reviewed KSDE's process for calculating at-risk funding and for reviewing the programs and practices the ...
core +1 more source
Jurnal Dinamika Akuntansi, 2014 Tujuan dari penelitian ini adalah untuk mengetahui pengaruh time pressure, risiko audit, perkembangan moral kognitif dan deontologi evaluasi moral yang menjadi tanda dini prosedur audit off dari karakteristik individu sisi dalam membuat keputusan etis ...
Emrinaldi Nur DP, Volta Diyanto
doaj
Effective Factors in Client Acceptance Decision in Audit Firms [PDF]
مطالعات تجربی حسابداری مالی, 2007 Despite information asymmetry between auditor and client that may result in adverse selection (undesirable client acceptance), auditor should evaluate all phases of audit engagement before establishing any relationship with prospective client.
Yahya Hassas Yeganeh +1 more
doaj
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 +7 more
wiley +1 more source