Results 21 to 30 of about 16,839 (248)

Sector-Specific Approaches to Assessing the Going Concern of Agricultural Enterprises: Risk-Based Audit under Contemporary Threats [PDF]

open access: yesОблік і фінанси
Due to its specificity, the agricultural business has always been quite risky, and the war created even more threats and challenges that significantly affected the financial situation of agricultural enterprises.
Yuliia Nehoda
doaj   +1 more source

Organizational and methodical approaches to disclosure of income distribution in integrated reporting

open access: yesПроблеми теорії та методології бухгалтерського обліку, контролю і аналізу, 2017
The essence of the integrated reporting is described. Preconditions and problems when introducing the integrated reporting are presented. The information requests of integrated reporting users are described.
Legenchyk S.F., Polishchuk I.R.
doaj   +1 more source

Using the Same Provider for Financial Statement Audit and Assurance of Extended External Reports: Choices and Consequences

open access: yesAuditing: A Journal of Practice & Theory, 2019
SUMMARY Independent assurance of extended external reports (EER) is one of the most significant trends in today’s global assurance profession. When companies decide to purchase third-party assurance on EER, they need to decide whether to engage their financial statement auditor or a different assurance provider.
Lu, M, Simnett, R, Zhou, S
openaire   +2 more sources

GAD65 Antibody ELISA With Extended Reportable Range: Validation and Guidance for Neurological Practice

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective To (1) validate GAD65‐ELISA detection and quantification for type 1 diabetes mellitus and autoimmune neurological diagnoses, (2) correlate ELISA results (reference range < 5 IU/mL) with established radioimmunoprecipitation assay (RIA; ≤ 0.02 nmol/L), and (3) define ELISA clinical utility and pitfalls.
Andrew McKeon   +11 more
wiley   +1 more source

Administration of New Income Management in the Northern Territory [PDF]

open access: yes, 2013
The audit objective was to assess the effectiveness of FaHCSIA and DHS’ administration of New Income Management in the Northern Territory. The departments’ performance was assessed against the following criteria: New Income Management was effectively ...

core  

The future of the regulatory space in local government audit: A comparative study of the four countries of the United Kingdom [PDF]

open access: yes, 2022
This paper compares audit regulatory space in local government between the UK’s four countries—England, Northern Ireland, Scotland, and Wales. It addresses current arrangements and practices, their historical background, and rationales for regulation in ...
Ahrens, T.   +3 more
core   +1 more source

Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models

open access: yesAnnals of Clinical and Translational Neurology, EarlyView.
ABSTRACT Objective Epilepsy surgery is severely underutilized despite proven efficacy, with substantial under‐referral of eligible patients in routine clinical practice. This study evaluated the potential role of large language models (LLMs) as decision‐support tools for screening unstructured clinical notes to identify epilepsy surgery candidates and ...
Uriel Fennig   +9 more
wiley   +1 more source

New tendencies in audit reporting, examples of good practices BVB

open access: yesAudit Financiar, 2018
The study presents relevant aspects regarding the evolution of the audit reporting after the economic recession. The motivation of the author to tackle this topic about the new tendencies in audit reporting was the actuality and importance granted to the
doaj   +1 more source

Temporal Trends and Short‐ and Long‐Term Mortality of People With Acute Myocardial Infarction and Rheumatoid Arthritis: A Nationwide Cohort Study

open access: yesArthritis Care &Research, EarlyView.
Objective We investigated whether a diagnosis of rheumatoid arthritis (RA) affects the quality of inpatient acute myocardial infarction (AMI) care and long‐term mortality post‐AMI. Methods We analyzed data from 784,091 adults, 6,047 with a diagnosis of RA, from England and Wales hospitalized with AMI between 2005 and 2019 from the Myocardial Ischaemia ...
Megan Butler   +8 more
wiley   +1 more source

The ethanol production grants program [PDF]

open access: yes, 2015
This audit examined the effectiveness of the administration of the Ethanol Production Grants Program (EPGP). Objective, criteria and scope The objective of the audit was to examine the effectiveness of Industry’s administration of the EPGP, including ...
Australian National Audit Office
core  

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