Results 21 to 30 of about 35,352 (309)
International Standards on Auditing (ISAs) Adoption: An Institutional Perspective
This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North ...
Ahmed Eltweri +2 more
doaj +1 more source
A survey on different challenges confronting auditing system [PDF]
Auditing plays an important role on having transparent financial statements especially in general organizations such as municipality, etc. A good implementation of auditing system helps reduce any possible fraud and increase the efficiencies of ...
Seyed Mohsen Tabatabaei Mozdabadi +3 more
doaj
Toward a Model of Wisdom Determinants in the Auditing Profession [PDF]
Auditing is a complex process posing great challenges because auditors often deal with complicated circumstances that they may have not experienced before or for which their knowledge may be irrelevant or inadequate.
Nguyen, Loan +3 more
core +1 more source
With the increasing demand for data storage and the exponential growth of data, traditional single-server architectures are no longer sufficient to handle the massive amounts of data storage, transfer, and various file system events. As a result, distributed file systems have become a necessity to address the scalability challenges of file systems. One
openaire +2 more sources
A Conceptual Model for Blockchain-based Auditing Information System
Blockchain is viewed as one of the most promising and disruptive inventions and is considered to have the potential to significantly change current auditing profession and reshape the business ecosystem.
Ke Wang +5 more
core +1 more source
Construction and Discussion of Auditing Curriculum System under the Background of Digital Intelligence [PDF]
It is an important mission of Chinese universities to train innovative, applied and compound talents who meet the development requirements of the new era.
Lin Qing, Yu Yanzhong
doaj +1 more source
Using Autoencoders for Data-Driven Analysis in Internal Auditing [PDF]
New challenges in internal auditing are created as all areas of companies are digitalized. These challenges are forcing internal auditing to implement more and more data-driven procedures.
Gerrit Schumann +7 more
core +1 more source
Crowdsourced audit of Twitter’s recommender systems
AbstractThis research conducts an audit of Twitter’s recommender system, aiming to examine the disparities between users’ curated timelines and their subscription choices. Through the combined use of a browser extension and data collection via the Twitter API, our investigation reveals a high amplification of friends from the same community, a ...
Paul Bouchaud +2 more
openaire +3 more sources
Vietnamese Government Auditing Standards originally issued in 1999, about 10 years applied to the audit, which mainly applies to audits of financial statements, have revealed many shortcomings, therefore, the new government auditing standards had ...
Đoàn Văn Hoạt
doaj
This paper does a comparative analysis and assessment of energy impacts of traditional and partly electronic ISO 14001 environmental management system auditing that using videoconferencing systems. The focus is on the Japanese automotive industry.
Charles Mbohwa
doaj +1 more source

