Results 71 to 80 of about 15,028,562 (329)

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

Flexural Behavior of 3D‐Printed Porous Bouligand‐Structured Polymers: Influence of Pitch Angle and Porosity

Advanced Engineering Materials, EarlyView.
This study examines how helicoidal architectures with different porosities respond to bending. Adjusting layer angle and spacing in 3D‐printed polymers reveals clear tradeoffs between stiffness, strength, and energy absorption. Experiments and simulations highlight designs that distribute stress effectively, offering pathways for optimizing lightweight
Praveenkumar Subhash Patil, Edward D. McCarthy, Parvez Alam   +2 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

Non‐Additive Criteria Assessment in Sustainability Evaluation of High Entropy Alloys: A Toxicity‐Weighted Framework

Advanced Engineering Materials, EarlyView.
Sustainability assessment requires methodologies that appropriately distinguish between additive and non‐additive material properties. A toxicity‐weighted scoring system is developed and applied that accounts for the disproportionate influence of highly toxic constituents through nonlinear weighting functions, providing more realistic estimates than ...
Seth Mehalic, Oladele A. Ogunseitan, Julie M. Schoenung   +2 more
wiley   +1 more source

Navigating Auditing Risks in the Crypto Asset Landscape [PDF]

Audit Financiar
The rise of crypto assets presents unique challenges and risks for auditors, requiring a revaluation of traditional auditing practices. This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the
Georgiana-Iulia LAZEA (TRIFA), Ovidiu-Constantin BUNGET, Anca-Diana BALAN, Mircea Stefan SOLOVASTRU   +3 more
doaj   +1 more source

AI-Driven risk assessment: Revolutionizing audit planning and execution

Finance & Accounting Research Journal
Artificial Intelligence (AI) is profoundly transforming risk assessment in audit planning and execution, offering unparalleled advancements in efficiency, accuracy, and strategic decision-making. This review explores the role of AI-driven risk assessment
Ebere Onwubuariri, Beatrice Oyinkansola Adelakun, Omolara Patricia Olaiya, Joseph Elikem Kofi Ziorklui   +3 more
semanticscholar   +1 more source

Descriptors to Dynamics: A Materials and Device Perspective on in‐Materio Physical Reservoir Computing for Neuromorphic Edge Intelligence

Advanced Materials, EarlyView.
Intrinsic material dynamics are harnessed as computational resources for neuromorphic in‐materio physical reservoir computing. Defects, ionic motion, interfaces, percolation, geometry, and biasing shape transient states that provide fading memory, nonlinearity, and high‐dimensional projection for simple readout. A descriptor‐to‐dynamics framework links
Kshitij RB Singh, Alif Syafiq Kamarol Zaman, Muzhen Xu, Yuki Usami, Saptarshi Das, Hirofumi Tanaka   +5 more
wiley   +1 more source

The role of audit committee characteristics in improving the risk disclosure of companies examining the moderating role of audit quality

Future Business Journal
This paper examines the association between audit committee characteristics (ACC) and risk disclosure (RD) of firms, focusing on the moderating effect of audit quality (AQ).
M. El-Deeb, Yomna Alarabi, A. Mohamed
semanticscholar   +1 more source

Breaking Bottlenecks in Solid Electrolyte Discovery With Large Artificial Intelligence Models

Advanced Materials, EarlyView.
Large AI models are presented as a route to break key bottlenecks in solid electrolyte discovery by linking materials databases, machine‐learning interatomic potentials, large language models, and autonomous experiments. This perspective highlights how AI can accelerate the identification of solid electrolytes with fast ion transport, stable interfaces,
Eric Jianfeng Cheng, Min Hong, Zhiquan Zeng, Chuanyu Liu, Qian Wang, Melissa Jane Meadowcroft, Vlad Badilita, Carlos Miguel Costa, Senentxu Lanceros‐Méndez, Ying Li, Chenyao Ma, Weibo Gong, Surendra Kumar Martha, Aloysius Soon, Piao Ma, Di Zhang, Teguh Ariyanto, Sudaryanto, Hiroshi Kakinuma, Jie Zhao, Jiayu Peng, Pengfei Ou, Jun Lu, Shin‐ichi Orimo, Hao Li   +24 more
wiley   +1 more source

Other title: Compliance and Control Audit Reports published in 2005; Other title: Financial and Compliance Audit Reports published in 2005

, 2005
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : Corporation Commission (March 2005) Compliance and Control Audit Report : Juvenile Correctional Facilities (July 2005) Financial ...
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source