Results 51 to 60 of about 2,687,830 (302)
AQI-Matrix Approach to Transforming External Inspection Results into an Audit Quality Risk Management System [PDF]
Облік і фінансиThe inspection results compiled by public oversight bodies constitute substantial evidence of recurring deficiencies in quality management systems, audit engagement performance, and compliance with legal requirements.
Oleksii Haievskyi
doaj +1 more source
The Use of Computer Applications in Public Audit (External) [PDF]
Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics, 2019 The public audit is a mechanism of control that ensures that the public funds are allocated and used in accordance with the applicable legal framework.
Ioana LAZARESCU
doaj +1 more source
New Directions for Adult and Continuing Education, EarlyView.ABSTRACT Advancing artificial intelligence (AI) has transformed learning and work, yet higher education and professional development programs have not systematically equipped learners for AI‐prevalent environments. This lack of preparation creates uncertainty regarding control, responsibility, trust, and accountability.
Moon‐Heum Cho, Jerusalem Merkebu
wiley +1 more source
Вестник Российского экономического университета имени Г. В. Плеханова, 2017 External audit of the annual report on budget performance is the most versatile method of conducting external finance control during which both control and expert-analytical steps are taken aimed at raising efficiency of using public resources.
Vitaliy V. Perov, Evgeniya V. Klicheva
doaj +1 more source
Annals 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
Jurnal Akuntansi: Kajian Ilmiah AkuntansiThis study aims to investigate external auditors' perception of the impact of artificial intelligence's ease of use and usefulness on audit quality, while also examining the potential scepticism among external auditors towards the integration of ...
Yetri Martika Sari, Rosydalina Putri
doaj +1 more source
International Journal of Financial Studies, 2018 Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress.
Nora Muñoz-Izquierdo +3 more
semanticscholar +1 more source
Screening Routine Clinical Notes for Epilepsy Surgery Candidates Using Large Language Models
Annals 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
Jurnal Akuntansi Kontemporer, 2020 Premature termination on the audit procedures is the action taken by the auditor does not perform or ignore one or several audit procedures are required, but the auditor to document all audit procedures have been completed appropriately.
Natalia Kristanti, Lodovicus Lasdi
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The Demand of Cost of Equity: Is Audit Attributes Matters?
Riset Akuntansi dan Keuangan Indonesia, 2021 This paper examines the impact of the audit committee on external audit attributes and the cost of equity relationship. Before that, this study investigates the impact of auditor industry specialization, auditor tenure, and audit committee on audit ...
Muhammad Dhia Ulhaq +2 more
doaj +1 more source