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Audit Risk Assessment and Influence on the Auditor's Opinion [PDF]

open access: yesAudit Financiar, 2021
Risk is one of the most controversial elements that auditors face in audit missions. This refers to the probability that significant misstatements will exist in the financial statements of companies, and the auditor will issue an unqualified opinion ...
Maria GROSU, Camelia Catalina MIHALCIUC
doaj   +1 more source

Herd immunity: challenges and the way forward in Korea [PDF]

open access: yesEpidemiology and Health, 2021
Vaccination is considered to be the most effective measure for preventing the spread of coronavirus disease 2019 (COVID-19). Many countries, including of Korea, are focusing on achieving herd immunity with the goal of reaching a vaccination rate of 70-80%
Jiyoung Oh   +4 more
doaj   +1 more source

Analysis of potential risks of audit of agricultural enterprises

open access: yesAgricultural and Resource Economics, 2021
Purpose. The purpose of the article is to develop the model for assessing audit risk based on fuzzy logic, systematization of audit actions in the presence of risks and identification of possible risks of enterprises. Methodology / approach.
Inna Sysoieva   +5 more
doaj   +1 more source

SAFETY AUDIT IN HATCHING COMPANY [PDF]

open access: yesJournal of Central European Agriculture, 2013
A safety audit in a hatching company in order to improve the hatching quality and poultry breeding, poultry products and production by reducing risk factors and improving safety was performed.
Marian Bujna   +3 more
doaj   +1 more source

Relationship between Inherent Risk and Control Risk in Iran’s Auditing Professional [PDF]

open access: yesمجله دانش حسابداری, 2015
Auditing standards have required assessment of risk in each auditing project by audit risk model. The aim of this study is to examine auditors’ assessment methods for inherent risk and control risk in the Iranian environment of professional auditing ...
Seyyed Mahmoud Mousavi Shiri   +3 more
doaj   +1 more source

Isolation and identification of monkeypox virus MPXV-ROK-P1-2022 from the first case in the Republic of Korea [PDF]

open access: yesOsong Public Health and Research Perspectives, 2022
Objectives Monkeypox outbreaks in nonendemic countries have been reported since early May 2022. The first case of monkeypox in the Republic of Korea was confirmed in a patient who traveled to Europe in June 2022, and an attempt was made to isolate and ...
Jin-Won Kim   +8 more
doaj   +1 more source

A putative exosporium lipoprotein GBAA0190 of Bacillus anthracis as a potential anthrax vaccine candidate

open access: yesBMC Immunology, 2021
Background Bacillus ancthracis causes cutaneous, pulmonary, or gastrointestinal forms of anthrax. B. anthracis is a pathogenic bacterium that is potentially to be used in bioterrorism because it can be produced in the form of spores.
Jun Ho Jeon   +6 more
doaj   +1 more source

The high sodium condiments and pre-packaged food should be the focus of dietary sodium control in the adult Shanghai population

open access: yesNutrition & Metabolism, 2022
Background Long-term, excessively high sodium consumption can lead to increased blood pressure, which is a major risk factor for cardiovascular disease.
Zhengyuan Wang   +8 more
doaj   +1 more source

Associations of sugar-sweetened beverages intake frequency with physical growth and glucolipid metabolism among children and adolescents

open access: yes环境与职业医学, 2023
BackgroundChildren and adolescents drink sugar-sweetened beverages (SSBs) frequently. Research has confirmed that SSBs associate with weight gain and overweight or obesity.
Liping SHEN   +9 more
doaj   +1 more source

Impact of the established healthy canteens and restaurants in Shanghai on usage of oil, salt, and sugar, and on nutritional knowledge and behavior of diners

open access: yesShanghai yufang yixue, 2023
ObjectiveTo evaluate the changes of the usage of oil, salt, sugar and nutritional knowledge and behavior intervention among diners before and after the establishment of healthy canteens and restaurants in Shanghai.MethodsA comprehensive intervention was ...
MAI Shupeng   +8 more
doaj   +1 more source

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