USING DEPENDENCY STRUCTURE MATRIX IN OPTIMAZING FINANCIAL AUDIT PROCESS [PDF]
Annals of the University of Oradea: Economic Science, 2013 This paper presents a new approach in evaluating risks of material misstatements in financial audit using dependency structure matrices (DSM). This perspective allows the identification of significant audit risks and can be used by audit managers to ...
Popa Adriana Florina +3 more
doaj
INTERNAL AUDIT AND RISK MANAGEMENT IN PUBLIC SECTOR ENTITIES, BETWEEN TRADITION AND ACTUALITY [PDF]
The deep transformations which have marked the public sector, generated by theEuropean Union extension, the decentralization process, the increase of complex activities, theascendant trend of current agreements and the descendant trend of future ...
Aurelia Stefanescu, Eugeniu Turlea
core
Pengaruh Kompleksitas Audit, Locus Of Control, Risiko Kesalahan terhadap Penurunan Kualitas Audit dengan Perilaku Disfungsional Auditor sebagai Variabel Intervening (Studi Kasus pada Kantor Akuntan Publik di Sumatera Bagian Tengah) [PDF]
, 2015 The trust of audited financial statement users to the public accounting profession relies on the quality audit report . Audit Quality is assessment of the process in conducting the audit tasks performed by an auditor thus generating an audit report are ...
DP, E. N. (Emrinaldi) +2 more
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Advanced Science, EarlyView.This review provides an integrated framework for achieving superior electrochemical performance in sulfide‐based all‐solid‐state batteries. It first delineates mechano‐electrochemical failure modes of cathode active materials and solid electrolytes, then outlines engineering principles for particle morphology, electronic and ionic conduction, and ...
Gawon Song +4 more
wiley +1 more source
INTERNAL AUDIT FOR FINANCIAL INVESTMENT COMPANIES – ASSURANCE FOR ADEQUATE SUPERVISING OF CORPORATE GOVERNENCE PRINCIPLES [PDF]
In the risk assessment process, financial auditors often rely on internalauditors when establishing the control risk level. Therefore, adequate internal auditfunction, as part of a solid corporate governance is a factor of lowering control risk,when ...
Ovidiu Spatacean, Tatiana Danescu
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Advanced Energy and Sustainability Research, EarlyView.Hydrogen‐powered aviation offers a transformative pathway to zero‐emission flight by eliminating in‐flight CO2 emissions. Key considerations include propulsion systems (fuel cells and hydrogen combustion), cryogenic storage and insulation challenges, infrastructure and cost barriers, and supply‐chain constraints.
Mubasshira +4 more
wiley +1 more source
Risk Audit of Marketing Communication
EUROPEAN RESEARCH STUDIES JOURNAL, 2018 With the continued growth in the business environment and Industry 4.0 companies are taking new business opportunities while facing new business risks at the same time. Risk management tools include a modern audit, which evaluates risk through analytical approaches.The objective of this article is therefore to verify the analytical possibilities of the
openaire +3 more sources
Audit risk and rent extraction: Evidence from a randomized evaluation in Brazil [PDF]
We report results from a randomized policy experiment designed to test whether increased audit risk deters rent extraction in local public procurement and service delivery in Brazil.
Stephan Litschig, Yves Zamboni
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Generative Artificial Intelligence Shaping the Future of Agri‐Food Innovation
AgriFood: Journal of Agricultural Products for Food, EarlyView.Emerging use cases of generative artificial intelligence in agri‐food innovation. ABSTRACT The recent surge in generative artificial intelligence (AI), typified by models such as GPT, diffusion models, and large vision‐language architectures, has begun to influence the agri‐food sector.
Jun‐Li Xu +2 more
wiley +1 more source
Public Accounting Firm's Quality Control Standard In Risk-Based Perspective: Is It Important?
Jurnal AkuntansiPandemic Covid 19 has impacted every business operation worldwide and increased business risk. Auditors' responsibility to provide audit quality has become more prevalent.
Antoni Siahaan +3 more
doaj +1 more source