Results 251 to 260 of about 622,889 (302)
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The British Accounting Review, 1992
A number of discrepancies have been found between the multiplicative joint risk model and the judgments of auditors in practice. The importance of this finding depends largely on the realism of the benchmark risk model used. Therefore, the objective of this paper is to extend the joint risk model to reflect more accurately the choices and circumstances
L.C.L. Skerratt, A. Woodhead
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A number of discrepancies have been found between the multiplicative joint risk model and the judgments of auditors in practice. The importance of this finding depends largely on the realism of the benchmark risk model used. Therefore, the objective of this paper is to extend the joint risk model to reflect more accurately the choices and circumstances
L.C.L. Skerratt, A. Woodhead
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Asian Journal of Research in Business Economics and Management, 2014
Nowadays, auditors are always focusing on the risk areas, but the methods of assessing these risks by auditors are changing. Traditional auditing plans were mostly directed by the management and were based on suspicions, which in most cases were limited to wrong decisions.
Jamal Mohammadi +2 more
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Nowadays, auditors are always focusing on the risk areas, but the methods of assessing these risks by auditors are changing. Traditional auditing plans were mostly directed by the management and were based on suspicions, which in most cases were limited to wrong decisions.
Jamal Mohammadi +2 more
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Pressure ulcer risk: audit findings
Nursing Standard, 2003This article describes the findings of a pilot audit project that assessed the effects on practice and patient care of guideline recommendations for reducing pressure ulcer development. A national audit project to enable the implementation strategy and audit tools to be evaluated across a range of healthcare settings and patient groups should now be ...
Debra, Bick, Fiona, Stephens
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2016
The audit has become an integral part of many activities in various fields related to business life from the past to present. Fundamental changes have been experienced in the concept of audit due to several reasons such as accounting scandals, changes in management mentality, technological developments and legal regulations experienced especially in ...
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The audit has become an integral part of many activities in various fields related to business life from the past to present. Fundamental changes have been experienced in the concept of audit due to several reasons such as accounting scandals, changes in management mentality, technological developments and legal regulations experienced especially in ...
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Auditing pressure sore risk assessment
Journal of Wound Care, 1995An account of an internal audit which resulted in the development of a new risk assessment form
D, Douglas, L, Watret
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The Audit Risk Model, Business Risk and Audit-Planning Decisions
The Accounting Review, 1999This study identifies conditions under which the audit risk model does, and does not, describe audit-planning (investment and pricing) decisions. In an experiment, audit partners and managers examined one of two cases where a material misstatement—error or irregularity—was discovered. The auditors assessed the elements of the audit risk model, assessed
Richard W. Houston +2 more
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2007
Tax avoidance and evasion are widely practised in China in every taxation category but none more so than in the field of transfer pricing. Within the last five years it has been estimated that about 80% of foreign investment enterprises have been guilty of tax evasion.
Jian Li, Alan Paisey
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Tax avoidance and evasion are widely practised in China in every taxation category but none more so than in the field of transfer pricing. Within the last five years it has been estimated that about 80% of foreign investment enterprises have been guilty of tax evasion.
Jian Li, Alan Paisey
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Audit Risk, Complex Technology, & Auditing Processes
SSRN Electronic Journal, 2003The purpose of this paper is to discuss the new SAS 94 audit standards for organizations making extensive use of IT. The paper is divided into two major parts: (1) an examination of complex information technologies in terms of audit risk, and (3) the effect of SAS-94 on the audit processes.
Jagdish Pathak, Mary R. Lind
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Cybersecurity risks disclosure and implied audit risks: Evidence from audit fees
International Journal of Auditing, 2020This study examines the association between companies' cybersecurity risk disclosures and audit fees. Based on a sample from 2005 to 2018, we find that companies' audit fees are not only influenced by the content (number of words), but also by the language (readability and litigious language) disclosed in their cybersecurity risk disclosures. We extend
Thomas G. Calderon, Lei Gao
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