Results 61 to 70 of about 622,889 (302)
The Financial Auditor’s Risk Behavior – The Influence of Age on Risk Behavior in a Financial Audit Context [PDF]
A main issue in the audit process is the risk faced by the decision makers in every aspect of an audit process decision. The decision makers’ risk behaviour and their attitude towards risk is considered to be central to the way business risk, in general,
Eugeniu TURLEA, Iancu Octavian IONESCU
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Comment on “De Novo Reconstruction of 3D Human Facial Images from DNA Sequence”
Advanced Science, EarlyView.This comment examines AI‐driven DNA‐based facial reconstruction, focusing on the Difface model. While such technologies promise biomedical and forensic applications, they pose significant ethical, legal, and methodological challenges. We emphasize transparency, benchmarking, and rigorous validation to avoid misinterpretation and misuse.
Jennifer K. Wagner +3 more
wiley +1 more source
Increasing the Efficiency of IT Audit Methodology by Using the Organizations Tolerance to IT Systems Availability [PDF]
The purpose of this paper is to present a method of identifying key risks during IT audit of an organization, regardless of the organization activity, and presenting the impact of the risks identified on the audit methodology.
Cristian AMANCEI, Traian SURCEL
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Advanced Science, EarlyView.T cell‐specific Socs1 knockout leads to inflammatory differentiation of CD8+ T cells, prompting the STAT1/2 complex to drive the activation of Ccl5, Ccr5, and Cxcr3, and promoting the skewing of monocytes toward a pro‐inflammatory M1 macrophage lineage.
Zhigui Wu +14 more
wiley +1 more source
An Optimal and Practical Model of Information Technology in Auditing Considering Substantive and Control Testing, and Audit Risks [PDF]
پژوهشهای حسابرسی حرفهایInformation technology advancements have transformed all aspects of human life, especially professional occupations, leading to significant changes in finance, auditing, and accounting.
Seyed Kamal Alavi +2 more
doaj +1 more source
IMPORTANCE OF FINANCIAL AUDIT IN LOWERING INFORMATIONAL RISK [PDF]
The financial audit enables the credibility of the financial statements to be improved, from both accountants and financial information users’ standpoints. This audit is required to provide information quality control.
Gabriela JINGA
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Advanced Science, EarlyView.A new cerebrocortical organoid model using isogenic hiPSCs with familial Alzheimer's mutations recapitulates key AD features, including amyloid‐beta and phospho‐Tau aggregation, neuronal hyperexcitability, and synapse loss. Single‐cell RNA‐seq reveals aberrant pathways in excitatory and inhibitory neurons.
Sergio R. Labra +23 more
wiley +1 more source
PLANNING THE AUDIT OF ESTIMATED LIABILITIES IN ACCORDANCE WITH INTERNATIONAL STANDARDS
Финансы: теория и практика, 2017 The transfer of the Russian audit procedures to international auditing standards (IAS) makes it important to identify the main differences between national and international standards.
M. A. Shtefan
doaj +1 more source
Machine Learning for Green Solvents: Assessment, Selection and Substitution
Advanced Science, EarlyView.Environmental regulations have intensified demand for green solvents, but discovery is limited by Solvent Selection Guides (SSGs) that quantify solvent sustainability. Training a machine learning model on GlaxoSmithKline SSG, a database of sustainability metrics for 10,189 solvents, GreenSolventDB is developed. Integrated with Hansen solubility metrics,
Rohan Datta +4 more
wiley +1 more source
METHODOLOGICAL ASPECTS OF STRATIFICATION OF AUDIT SAMPLING
Статистика и экономика, 2016 The article presents the methodological foundations for construction stratification audit sampling for attribute-based sampling. The sampling techniques of Russian and foreign practice is studied and stratified. The role of stratification in the audit is
Vilena A. Yakimova
doaj +1 more source