Results 21 to 30 of about 113,805 (260)
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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Risk-Limiting Audits for Condorcet Elections
, 2023 15 pages, accepted for Voting'23.
Michelle L. Blom +3 more
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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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International Journal of Economics and Business Administration, 2019 Purpose: The purpose of this study is the development of an audit risk model based on the decomposition of classical Audit Risk Model (ARM) with the addition of elements to assess the risks associated with various aspects of the task. Design/Methodology/Approach: The classical ARM is the basis of our model.
Arzhenovskiy, S. V. +3 more
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The Role of Audit Risk in Improving Audit Quality
International Journal of Environmental, Sustainability, and Social Science, 2023 Audit quality is closely related to the auditor's audit process. Attitude and Cognitive Auditor is very necessary for completing the audit; besides that, audit risk considerations play an important role in decision-making by the auditor. Various ways and processes of audit work also adapt to circumstances that are not usually carried out.
Tio Arriela DOLOKSARIBU +1 more
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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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Managing Group Audit Risk in a Multicomponent Audit Setting
Current Issues in Auditing, 2017 SUMMARY This article summarizes “Managing Group Audit Risk in a Multicomponent Audit Setting” (Graham, Bedard, and Dutta 2018), who address a long-standing issue in audit practice that remains a concern of regulators and auditors in the current environment.
Lynford Graham +2 more
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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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Natural Killer Cells in Paediatric Soft Tissue Sarcomas: A Systematic Review
Pediatric Blood &Cancer, EarlyView.ABSTRACT Paediatric soft tissue sarcomas (pSTS) are a rare and heterogeneous group of malignant tumours arising in tissues of mesenchymal origin. The role of natural killer (NK) cells in pSTS remains poorly understood, with evidence fragmented across small preclinical studies and early‐phase clinical trials.
Raya Dean +7 more
wiley +1 more source
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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