Results 31 to 40 of about 6,408,925 (282)
THE ERA OF TRANSPARENCY: AUDITOR’S JUDGEMENT OF KEY AUDIT MATTER AND AUDIT QUALITY
Journal of Business Management and AccountingThis paper discusses the theoretical influence of key audit matter and audit quality. This paper discusses a literature study method approach to explore the possible impact of key audit matters (KAMs) and audit quality.
Ahmad Rudi Yulianto +2 more
doaj +1 more source
Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report [PDF]
بررسیهای حسابداری و حسابرسیObjectiveSince 2022, the implementation of Audit Standard No. 701, titled "Communication of Key Audit Matters" in the Independent Auditor's Report, has been mandatory in Iran.
Mohsen Khotanlou +2 more
doaj +1 more source
Post-Implementation Assessment of Auditing Standard 701 Across Industries: Timing of Independent Audit Report Issuance [PDF]
پژوهشهای حسابرسی حرفهایThe purpose of this article is to assess the impact of disclosing key audit matters on the lag in issuing audit reports. For this purpose, the audit reports of 451 companies listed on the Tehran Stock Exchange and Iran's Over-the-Counter (OTC) market ...
Monire Shahsavand +2 more
doaj +1 more source
The effect of key audit matters on the audit report lag: moderate of audit specialization
Jurnal Akademi AkuntansiPurpose: This study aims to analyze the influence of Key Audit Matters (KAM) on audit report lag (ARL) and the moderating role of auditor specialization in this relationship.
Kennardi Tanujaya +2 more
doaj +1 more source
Pathways and pitfalls: a qualitative study of student experiences in biomedical science education
FEBS Open Bio, EarlyView.Biomedical science students from underrepresented backgrounds face barriers including financial strain, disrupted laboratory access and cultural exclusion. Peer networks provide vital support when institutional systems are difficult to navigate. To create inclusive learning environments and achieve academic success, educators should blend active, hands‐
Olivia J. Russell +8 more
wiley +1 more source
Key audit matters in audit reports of selected public interest entities [PDF]
Zeszyty Teoretyczne Rachunkowości, 2019 The main purpose of the article is to categorize key audit matters (KAM) of a financial statement and to determine the frequency of their occurrence. The research method is based on analyzing annual consolidated financial statements (annual reports) and ...
Bartłomiej Iwanowicz
doaj +1 more source
The Australian Government performance measurement and reporting framework - pilot project to audit key performance indicators [PDF]
, 2013 This report presents the results of a key perfomance indicator (KPI) audit pilot project, which was designed to assess the status of the Australian Government performance measurement and reporting framework.The report concludes that it is time for ...
core
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
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
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