Results 81 to 90 of about 95,083 (314)
Auditing challenges in light of foreign exchange risks [PDF]
Introduction: Most nations abandoned the fixed exchange rate system following the breakdown of the Bretton Woods system in the 1970s. They adopted the floating exchange rate system, in which the value of foreign exchange is determined by supply and ...
Abd El Wahab Nasr Ali, Samah Tarek Hafez
doaj +1 more source
Optimal Auditing Under Intermediated Contracting [PDF]
This paper builds on Faure-Grimaud and Martimort’s [Economics Letters 71 (2001) 75-82] analysis of intermediated contracting. I argue that intermediated contracting permits one form of auditing, in which the sub-contract offered to the firm is examined ...
Wolfgang Gick
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This retrospective study analyzed patients aged ≥ 85 years undergoing emergency abdominal surgery, focusing on short‐term outcomes and inpatient cost structure under the Japanese DPC system. Although major complications occurred in 19.4% of patients, more than 70% were discharged home.
Yuta Kobayashi +8 more
wiley +1 more source
Audit Office Size, Audit Quality and Audit Pricing
SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag +3 more
openaire +3 more sources
Buku auditing ini ditulis untuk memenuhi kebutuhan dosen pengajar matakuliah auditing, mahasiswa dan akuntan yang berpraktik dalam profesi akuntan publik.xi, 394 hlm.; 26 ...
Mulyadi
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Large language models are transforming microbiome research by enabling advanced sequence profiling, functional prediction, and association mining across complex datasets. They automate microbial classification and disease‐state recognition, improving cross‐study integration and clinical diagnostics.
Jieqi Xing +4 more
wiley +1 more source
This research aims to evaluate whether South Africa’s carbon tax rate incentivises the adoption of wind energy within the nation’s power sector. By employing qualitative analysis, the study examines whether South Africa’s carbon tax rate is suitable for
Kgalalelo C. Makamela, Roshelle Ramfol
doaj +1 more source
Timing of Verification Procedures: Monitoring versus Auditing [PDF]
In an agency model this paper studies the strategic effect of a difference in timing of verification. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Roland Strausz
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Designated auditing agency handbook: Ministry of Health auditor handbook (revised 2015) [PDF]
Introduction: This handbook outlines the Ministry of Health\u27s requirements of designated auditing agencies for auditing and audit reporting for the certification of health care services under the Health and Disability Services (Safety) Act 2001.
Ministry of Health (New Zealand)
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