Results 11 to 20 of about 138,788 (305)
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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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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Analysis the relationship between tone of financial report and audit risk
Хабаршысы. Экономика сериясы, 2020 Nowadays, in the competitive environment, to conduct a high-quality audit, auditors try to use any available information. The audit quality depends on the amount of audit risk that determines the efforts of the audit company.
A.S. Kzykeyeva, S.T. Mirzhakypova
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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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the Impact of Monopoly or Industry Competition on Pricing of External Audit Services [PDF]
مطالعات تجربی حسابداری مالی, 2016 Existing theories predict two contradict relation between industry competition and audit fees. Industry competition reduces the agency problem between manager and stockholder of firms and also increases the accuracy of financial statement.
Ali Ebrahimi Kordlar +2 more
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Suma de Negocios, 2023 Introducción/objetivo: la auditoría forense se especializa en obtener evidencia y transformarla en prueba legal cuando se presentan procesos penales. El propósito de este artículo es identificar los riesgos de auditoría, los elementos del fraude y la ...
Vicente René Encalada Encarnación
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THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT [PDF]
Journal of Social Sciences, 2022 Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the ...
ȘOIMU, Sergiu
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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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