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RISK-ASSESSMENT PROCEDURES AND ESTABLISHING THE SIZE OF SAMPLES FOR AUDITING FINANCIAL STATEMENTS
Studies and Scientific Researches: Economics Edition, 2014 In auditing financial statements, the procedures for the assessment of the risks and the calculation of the materiality differ from an auditor to another, by audit cabinet policy or advice professional bodies.
Daniel Botez
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Consumer lending efficiency: commercial banks versus a fintech lender
Financial Innovation, 2022 Fintechs are believed to help expand credit access to underserved consumers without taking on additional risk. We compare the performance efficiency of LendingClub’s unsecured personal loans with similar loans originated by banks.
Joseph P. Hughes +2 more
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FINANCIAL AUDIT -RISKS IDENTIFIED IN THE AUDIT PLANNING STAGE [PDF]
Annals of the University of Craiova: Economic Sciences Series, 2015 The general objective of the audit activity is to currently present, under all significant aspects, a financial situation and to state an opinion according to which all economic operations are indeed correct and pursuant the law.
Stelian Selisteanu +2 more
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A novel approach to perioperative risk assessment for patients with pulmonary hypertension
ERJ Open Research, 2021 Rationale Pulmonary hypertension (PH) is associated with significant perioperative morbidity and mortality. We hypothesised that pulmonary arterial hypertension (PAH) composite risk assessment scores could estimate perioperative risk for PH patients when
Hussein J. Hassan +9 more
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The Attitudes of Iranian Professional Auditors toward the Audit Risk with Approach to public sector [PDF]
حسابداری دولتی, 2015 Audit risk is the inability of an auditor in discovering errors or intentional miscalculations (i.e. fraud) while reviewing a company's or individual's financial statements.
Taher Davari, Mohammad Nazaripour
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System Modelling and Safety Risk Assessment for Region-Wide CCUS Systems
Chemical Engineering Transactions, 2022 Carbon capture, utilization, and sequestration (CCUS) is an important option for meeting national carbon neutrality targets. However, the application of CCUS on an industrial scale and the extension of supply chain networks inevitably increase the ...
Fang Wang +5 more
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Afet sosyal bilim araştırmalarında bir ‘Epistemik Cemaat’: Latin Amerika’da LA RED [PDF]
, 2023 LA RED (Latin Amerika'da Afetlerin Önlenmesine İlişkin Sosyal Araştırmalar Ağı) sosyal bilim alanlarında afet araştırmalarını teşvik etmeye ve yaygınlaştırmaya adanmış bir bilim insanları topluluğudur. Toplumsal kırılganlığı kavramsal başlangıç noktası
Özberk, Nejdet
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Research on a Model for an Empirical Analysis of Inherent Defect Insurance Based on Ruin Theory
Discrete Dynamics in Nature and Society, 2023 The system of inherent defect insurance is an important measure to serve the real economy through financial means and improve the quality of construction projects, which is the future development direction of China’s construction industry.
Xikang Yan +7 more
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, 2020 The Fukushima Dai'ichi nuclear accident presents challenging circumstances for disaster recovery in coastal communities, as ongoing uncertainties around the nuclear plant's decommissioning may create new risks in the future. Within disaster risk studies,
Kaoru Narita +23 more
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Journal of Economics, Business & Accountancy Ventura, 2017 The latest Bank Indonesia Regulation No.14/18/PBI/2012 requires bank to have minimum capital of 8%-14% depends on the risk profile of each bank. Therefore, the main objective of this research is to assess whether the total of inherent risk profile of ...
Susi Retna Cahyaningtyas +2 more
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