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Risk Based Audit oleh Satuan Kerja Audit Intern pada PT. Bank JAT
Jurnal Ekonomi Akuntansi dan Manajemen, 2018 Based on Indonesia Bank Regulation Number 11/25/PBI/2009 about changes to the regulations of Bank of Indonesia Number 5/8/PBI/2003 which requires commercial banks in Indonesia to apply risk management in banking activities.
Devi Afifah Sukmawardhani Achmad
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Managerial overconfidence and audit fees [PDF]
بررسیهای حسابداری و حسابرسی, 2015 Overconfidence or excessive self-confidence in general can be defined as a groundless belief about individual’s cognitive abilities, judgments and intuitive reasoning.
Yahya Hasas Yeganeh +2 more
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Effects of Earnings Management Mediator on the Relationship between R&D Costs and Audit Services Fees [PDF]
مجله دانش حسابداری, 2017 This research aimed to raise awareness of the fundamental questions regarding cost of research and development as powerful instrument for profit management in business cycle and economic fluctuations, and that this may affect audit fees.
Mohammad Reza Abbaszadeh (Ph.D) +2 more
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Related party transactions and audit risk
Cogent Business & Management, 2021 Related Party Transactions (RPTs) are perceived as genuine transactions, which fulfill the economic needs of a company. However, the controlling shareholders may use RPTs as a tool for transferring the firm’s resources for their private benefit. The dual
Abdul Rasheed P. C +2 more
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Audit mode change, corporate governance
China Journal of Accounting Research, 2015 This study investigates changes in audit strategy in China following the introduction of risk-based auditing standards rather than an internal control-based audit mode.
Limei Cao, Wanfu Li, Limin Zhang
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CREDIBILITY VERSUS MEASUREMENT OF VALUE OF A FINANCIAL STATEMENT CONSTITUENTS IN THE CONTEXT OF AUDITING RISK [PDF]
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2017 Preparing financial statements is essential for each business entity in order to transmit information necessary for the intended user. The statements must reflect current financial situation of the company on the basis of which it will be possible to ...
Wioletta Świeboda
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MathematicsThis study proposes Bayesian estimation of multivariate regular vine (R-vine) copula models with generalized autoregressive conditional heteroskedasticity (GARCH) margins modeled by Gaussian-mixture distributions.
Rewat Khanthaporn, Nuttanan Wichitaksorn
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Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej, 2016 Preparing financial statements is essential for each business entity in order to transmit information necessary for the intended user. The statements must reflect current financial situation of the company on the basis of which it will be possible to ...
Wioletta Świeboda
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Central Nervous System Tumors Among Infants in Canada: A Report From CYP‐C
Pediatric Blood &Cancer, EarlyView.ABSTRACT Background Central nervous system (CNS) tumors in infants are rare, pose unique clinical challenges, and lack large‐scale evidence‐based data to guide management. This study seeks to describe CNS tumors in Canadian infants and to compare their outcomes with those of older children.
Samuel Sassine +17 more
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Audit Risk Management and Audit Effort in Small and Medium Audit Firms
Revista de Contabilidad: Spanish Accounting ReviewThe purpose of this paper is to analyze audit planning decisions of small and medium-sized Spanish audit firms and the resulting impact on audit risk and effort. Prior research examining audit risk overwhelmingly focuses on Big 4 audit firms, and little
Emiliano Ruiz-Barbadillo +3 more
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