Results 61 to 70 of about 606 (110)

Analyzation of Audit Procedures in the Wake of the Early 2000s Accounting Scandals [PDF]

, 2022
Enron, WorldCom, and Tyco International were companies that operated in different industries and had different levels of net profit for decades. However, these companies had one pivotal thing in common: accounting fraud.
Byar, Zachary
core   +1 more source

Rethinking The Future of Auditing: How an Integrated Continuous Auditing Approach Can Leverage the Full Potential of Continuous Auditing

, 2016
The concept of Continuous Auditing has been around for more than three decades. The ongoing discussion on the benefits and models on adoption has made Continuous Auditing become a more critical issue.
Alm, Bastian, Wang, Tawei, Weins, Sebastian   +2 more
core  

Unveiling the Potential of Computer Based Audit Strategies A Comparative Study Between Conventional and Automated Approaches [PDF]

, 2023
This research compares the conventional audit approach with the automated audit approach in the context of computer-based audit strategies. A comparative quantitative method was employed, using surveys and interviews as data collection techniques.
Budiandru, Budiandru
core  

Tren Kontemporer dalam Audit: Harmonisasi Teknologi dan Keberlanjutan dalam Praktek Audit [PDF]

In the modern era, audit practices are increasingly influenced by technological advancements and the need for sustainability. This article explores the harmonization of technology and sustainability in contemporary audit practices.
, Amiruddin, Muslianti Middin, Rusli, Urisnawati, Syamsuddin   +3 more
core   +2 more sources

Office of the comptroller and auditor general : policy note [PDF]

Institutes of accountability seriesIncludes bibliographical references (7 pages)
Institute of Governance Studies
core  

Computer-assisted audit techniques: classification and implementation by auditor [PDF]

, 2020
У статті розглядаються основні питання класифікації інформаційних технологій в ауді та використанні комп'ютерних методів аудиту (СААТs) аудиторами при організації аудиторського процесу.
Makarenko, Serhii Mykolaiovych, Serpeninova, Yuliia Serhiivna, Литвинова, М., Макаренко, Сергей Николаевич, Макаренко, Сергій Миколайович, Серпенинова, Юлия Сергеевна, Серпенінова, Юлія Сергіївна   +6 more
core  

Computer Assisted Audit Techniques and Audit Quality in Developing Countries: Evidence from Nigeria [PDF]

, 2015
Oni, Aderonke A
core   +1 more source

Revisors bruk av «Computer assisted audit techniques (CAATs)» for å identifisere transaksjoner med høy risiko for feil og misligheter

, 2020
Som en konsekvens kan man ikke forvente at revisor nødvendigvis vil avdekke så mange misligheter, ettersom disse ofte er så vidt små i relativ forstand at de ikke fører til vesentlige feil i den reviderte enhetens regnskaper (dette gjelder ikke minst ved underslag).
openaire   +1 more source

A Focus Honoring Carol Robinson's Election to the National Academy of Sciences. [PDF]

J Am Soc Mass Spectrom, 2019
Brodbelt JS, Russell DH.
europepmc   +1 more source

Computer-Assisted Auditing Tools Acceptance Using I-Toe: A New Paradigm [PDF]

, 2012
This paper presents a new adoption framework i.e. Individual, Technology, Organization and Environment (I-TOE) to address the factors influencing computer-assisted auditing tools (CAATs) acceptance in public audit firms.
H.P. Yeow, Paul, Rosli, Khairina, Siew, Eu-Gene   +2 more
core   +1 more source