Results 21 to 30 of about 527,370 (161)
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
doaj
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
doaj +1 more source
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
doaj
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
doaj +1 more source
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
doaj +1 more source
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
doaj +1 more source
THE RISKS IN THE AUDIT ACTIVITY [PDF]
Annals of the University of Petrosani: Economics, 2011 Following the bankruptcy of large firms (Enron, Parmalat, WorldCom) due to incompetence and failure of procedures is necessary to improve the audit work, paying special attention to risk management and taking into account the recommendations of the ...
MARIA MORARU, FRANCA DUMITRU
doaj
ChemEngineering, 2023 In this work, a safety assessment was carried out for the suspension polymerization method, known for the lack of studies about its sustainable performance and long history of chemical accidents.
Ángel Darío González-Delgado +2 more
doaj +1 more source
The effect of internal audit planning on risk factors: evidence from Yemen’s banks [PDF]
Banks and Bank SystemsThis study aims to determine the extension of implicating risk factors in strategic planning for internal audit in Yemeni commercial banks, including inherent risk factors and control risks, whether caused by internal or external influences, and focuses ...
Adeeb Alhebri +4 more
doaj +1 more source
Chemical process route selection based upon potential environmental risk of chemical releases
Results in Engineering, 2022 Chemical process route selection is a key decision taken during the preliminary design stage of chemical plant development. This work presents a risk-based methodology that can be used to select the most inherently environmentally friendly chemical ...
Prabuddhi Kalpana Rathnasekara +1 more
doaj +1 more source