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INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING

open access: yesВестник университета, 2020
International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and
E. V. Golubtsova, K. S. Karavaeva
doaj   +1 more source

CONTROLS AND THEIR EFFECTS ON MANAGEMENT SUPPORT IN THEHUNGARIAN SECTOR OF MICRO, SMALL AND MEDIUM ENTERPRISES [PDF]

open access: yesAnnals of the Polish Association of Agricultural and Agribusiness Economists, 2018
A certain level of internal auditing must be carried out by the enterprises to ensure corporate objectives are met and no faults or deficiencies are discovered in the course of official inspection.
Erika Ban, József Csernak
doaj   +1 more source

A Client-Centered Information Security and Cybersecurity Auditing Framework

open access: yesApplied Sciences, 2022
Information security and cybersecurity management play a key role in modern enterprises. There is a plethora of standards, frameworks, and tools, ISO 27000 and the NIST Cybersecurity Framework being two relevant families of international Information ...
Mário Antunes   +2 more
doaj   +1 more source

Methodology for Preparation of Audit Entities to External Control of the Quality of Audit Services

open access: yesСтатистика України, 2020
The requirements to the system of control over the quality of audit services are analyzed, which are specified in the Law of Ukraine “Audit of Financial Statements and Auditing” from 21.12.2017 No 2258-VIII; Directive of the Ministry of Finance of ...
О. Ye. Lubenchenko, А. V. Lysiuk
doaj   +1 more source

PUBLIC AUDITING USING IDENTITY BASED CRYPTOSYSTEMS ON MULTI-COPY DATA INTEGRITY IN CLOUD

open access: yesICTACT Journal on Communication Technology, 2022
Cloud computing relies on a reliable and secure storage system. A cloud auditing technique is used by customers to ensure that their information is safe and secure while being stored in the cloud.
R. Hariharan   +2 more
doaj   +1 more source

Efficient Auditing Scheme for Secure Data Storage in Fog-to-Cloud Computing

open access: yesIEEE Access, 2021
Fog-to-cloud computing has now become a new cutting-edge technique along with the rapid popularity of Internet of Things (IoT). Unlike traditional cloud computing, fog-to-cloud computing needs more entities to participate in, including mobile sinks and ...
Xingjun Zhang, Wei Si
doaj   +1 more source

Strategien zur transformation von dienstleistungen auf informationstechnologie am beispiel der wirtschaftsprüfer in der Europäischen Union (article in German)

open access: yesJournal of Business Economics and Management, 2003
Strategy of based on information technologies services' transformation: case study of European Union's analysts Currently implementation of informational society is seen by European Commission as important factor, which could lead to improving of ...
Richard Wittsiepe, Romualdas Ginevičius
doaj   +1 more source

The Improvement of the System of Internal Quality Control in Small and Medium Auditing Organizations

open access: yesУчёт. Анализ. Аудит, 2019
The article considers both theoretical and practical aspects of the improvement of the system of internal quality control over the activities in small and medium auditing organizations, which are nowadays widely disputed.
EKATERINA A. Gotovskaya
doaj   +1 more source

A Collaborative Auditing Blockchain for Trustworthy Data Integrity in Cloud Storage System

open access: yesIEEE Access, 2020
Cloud storage system provides data owners with remote storage service, which allows them to outsource data without local storage burden. Nevertheless, the cloud storage service is not fully trustworthy since it may not be honest and remote data would be ...
Pei Huang   +5 more
doaj   +1 more source

THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES

open access: yesEkonomi Maliye İşletme Dergisi, 2021
Companies continue to adopt new tools in light of technology advancements and to maintain their competitive advantage. One of these technologies is the Enterprise Resource Planning (ERP) System.
Mehmet Nuri SALUR, Walaa Khoder KATTAR
doaj   +1 more source

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