Results 21 to 30 of about 108,857 (314)

“Sustaining the Sustainable Sustainability”: Leveraging Digitalization and Emerging Technologies by the Auditor in Providing Assurance on Sustainability Reporting [PDF]

Audit Financiar
In today's rapidly evolving world, the importance of sustainability and circularity has become more prominent than ever. Businesses and economies worldwide are recognizing the need to transition towards a circular model, where resources are used ...
Delia DELIU
doaj   +1 more source

Flood Inundation Prediction of Logung River due to the Break of Logung Dam

Journal of the Civil Engineering Forum, 2017
The construction of Logung Dam in Kudus Regency is aimed to reduce the inundation area at downstream of Logung River, particularly during the rainy season. Besides, the potential water of Logung Dam is used for for irrigation and non-irrigation services.
Listyo Rini Ekaningtyas
doaj   +1 more source

Urgensi Judgment Auditor dalam Otomatisasi Proses Audit

Organum, 2022
Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment.
Padma Adriana Sari, Sumiadji Sumiadji, Atika Syuliswati   +2 more
doaj   +1 more source

Determinants of effectiveness of computer-assisted audit techniques in the public sector [PDF]

Problems and Perspectives in Management, 2022
The increasing complexity of transaction processes in every organization, both private and public, has led auditors to develop computer-assisted audit techniques (CAATs).
Pupung Purnamasari, Rudy Hartanto
doaj   +1 more source

PENGARUH STRUKTUR KEPEMILlKAN DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN DENGAN KEBIJAKAN HUTANG SEBAGAI INTERVENING

Jurnal Akuntansi Kontemporer, 2013
Increasing the firm value is one of the main purposes of a company. Increasing the firm value means the slOck return gives the optimal return to the investors.
Melanie Sugiarto
doaj   +1 more source

PPRA / PCMSO: auditoria, inspeção do trabalho e controle social

Revista Brasileira de Saúde Ocupacional
Os autores analisaram Programas de Prevenção de Riscos Ambientais (PPRA) e Programas de Controle Médico de Saúde Ocupacional (PCMSO) implementados por 30 empresas, de diferentes ramos econômicos, com mais de 100 (cem) empregados, em atividade em Salvador,
Carlos Roberto Miranda, Carlos Roberto Dias   +1 more
doaj   +1 more source

Trajectories of an accountant professionʼs transformation in conditions of digitalization

E-Management, 2022
The article analyses related to the harmonisation of the accounting system trends in an accountant and auditor professions of in the context of economic processes' globalization and digitalisation, and the cardinal transformation of the fiscal ...
N. G. Мorozova, Zh. M. Korzovatykh
doaj   +1 more source

Les victimes de la criminalité d’entreprise : le conflit ignoré

Criminologie, 2016
Cette contribution réfléchit à la manière la plus adéquate de résoudre les conflits résultant de la criminalité d’entreprise pour les victimes de cette criminalité.
Gudrun Vande Walle, Ph. D.
doaj   +1 more source

Perception of Auditors and Auditee on Public Sector Performance Audits

Policy & Governance Review, 2019
This study aims to discuss the perceptions of auditors and auditees on public sector performance audits. This study analyzes how social processes and interactions are both in the performance audit process.
Widhi Setyo Pratama
doaj   +1 more source

FAKTOR FAKTOR YANG MEMENGARUHI KINERJA AUDITOR SERTA DAMPAKNYA TERHADAP PROFESIONALISME

Jurnal Riset Akuntansi Kontemporer, 2019
Penelitian ini bertujuan untuk menguji Faktor-Faktor yang memengaruhi Kinerja Auditor Serta Dampaknya Terhadap Profesionalisme Auditor. Sampel pada penelitian ini adalah Auditor pada Kantor Akuntan Publik di Wilayah Bandung.
R. Muchamad Noch, Sri Indri Winata
doaj   +1 more source