Results 71 to 80 of about 147,198 (351)

Pengaruh Red Flags, Skeptisme Profesional Auditor, Kompetensi, Independensi, dan Profesionalisme terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan (Studi Empiris pada Kantor Akuntan Publik di Pekanbaru, Padang, dan Medan yang Terdaftar di Iapi 2013) [PDF]

, 2015
Fraud and error is very different, which sets it apart is the underlying action, whether the act was committed intentionally or not. If the act was committed intentionally, then it is called fraud (fraud) and when the act was committed by accident, then ...
Hanif, R. A. (Rheny), Kamaliah, K. (Kamaliah), Prasetyo, S. (Sandi)   +2 more
core  

ASSESSING THE AUDITOR'S WORKLOAD THROUGH PROFESSIONAL SKEPTICISM

Proceedings of International Conference on Finance Economics and Business (ICOFEB), 2023
Preparing financial reports is not just information to convey the condition of the Company in carrying out each activity, but also assesses the auditor's success in conveying honestly and responsibly the condition of the Company. However, sometimes this is not entirely the case, because auditors face many limitations, one of the studies is the auditor ...
Shabrina Tri Asti Nasution, Idhar Yahya, Prihatin Lumbanraja, Erwin Abubakar   +3 more
openaire   +1 more source

A Hybrid Transfer Learning Framework for Brain Tumor Diagnosis

Advanced Intelligent Systems, Volume 7, Issue 3, March 2025.
A novel hybrid transfer learning approach for brain tumor classification achieves 99.47% accuracy using magnetic resonance imaging (MRI) images. By combining image preprocessing, ensemble deep learning, and explainable artificial intelligence (XAI) techniques like gradient‐weighted class activation mapping and SHapley Additive exPlanations (SHAP), the ...
Sadia Islam Tonni, Md. Alif Sheakh, Mst. Sazia Tahosin, Md. Zahid Hasan, Taslima Ferdaus Shuva, Touhid Bhuiyan, Muhammad Ali Abdullah Almoyad, Nabil Anan Orka, Md. Tanvir Rahman, Risala Tasin Khan, M. Shamim Kaiser, Mohammad Ali Moni   +11 more
wiley   +1 more source

PENERAPAN SKEPTISME PROFESIONAL AUDITOR INTERNAL PEMERINTAH DALAM MENDETEKSI KECURANGAN DI SEKTOR PUBLIK (STUDI PADA AUDITOR DI BPKP PERWAKILAN PROVINSI JAWA TIMUR)

Jurnal Akuntansi Aktual, 2017
This research is aimed to describe the application of professional skepticism by auditor in BPKP Representative in East Java to detect. The approach used in this research is a qualitative descriptive using case study. Data collected through interviews to
Rima Novi Kartikasari, Gugus Irianto, Yeney Widha Prihatiningtias   +2 more
doaj  

PENGARUH SIKAP SKEPTISISME PROFESIONAL AUDITOR, BUKTI AUDIT KOMPETEN DAN TEKANAN WAKTU TERHADAP PENDETEKSIAN KECURANGAN PADA INSPEKTORAT ACEH [PDF]

, 2015
COMPETENT AUDIT EVIDENCES AND PRESSURE TIME TOWARD DETECTION OF FRAUD IN ACEH INSPECTORATEBy : Cutria UmriStudent Number : 1309200070050Supervisor : 1. Dr.Nadirsyah, SE, M.Si,Ak.CA2.
CUTRIA UMRI
core  

Pathogenic PF4/Polyanion ELISA‐Negative Antibodies in HIT

American Journal of Hematology, EarlyView.
ABSTRACT Background Platelet factor 4‐polyanion enzyme‐linked immunosorbent assays (ELISAs) are considered highly sensitive for diagnosing heparin‐induced thrombocytopenia (HIT), such that current practice guidelines recommend use of ELISA‐negative results to exclude HIT.
Adam J. Kanack, Noah P. Splinter, Emily E. Mauch, Leben Tefera, Morayma Reyes Gil, Sakshi Jasra, Andrew Goodwin, Kristi J. Smock, Hadiyah Ahmad, Aneel Ashrani, Nathaniel L. Robinson, Ana I. Casanegra, Curtis G. Jones, Shannon M. Pechauer, Erin Yttre, Richard H. Aster, Mindy C. Kohlhagen, Rachel R. Leger, Gretchen Johns, David L. Murray, Lu Zhou, Demin Wang, Renren Wen, Dong Chen, Rajiv K. Pruthi, Anand Padmanabhan   +25 more
wiley   +1 more source

Skeptisisme Profesional Auditor pada Kantor Akuntan Publik di Sumatera [PDF]

, 2010
This article analyzed influence some variable on professional skepticism attitude of auditor at PublicAccountant Firm in Sumatra region. Data collected from respondent auditor used questioner by mail.There are 165 questioners send to auditors, but 96 ...
Anisma, Y. (Yuneita), Zein, Z. A. (Zainal)   +1 more
core  

Spectrum of Congenital Anomalies in Myhre Syndrome—Insights Into Effects Brought by Altered TGF‐β Signaling via Gain‐of‐Function Variants in SMAD4

American Journal of Medical Genetics Part C: Seminars in Medical Genetics, EarlyView.
ABSTRACT Myhre syndrome is a rare genetic disorder characterized by progressive multisystem involvement. Gain‐of‐function missense heterozygous variants affecting the Ile500 residue and Arg496 residue of the SMAD4 gene are implicated in this condition.
Kawmadi Gunawardena, Alessandro De Falco, Deborah Osio, Eleanor Sherlock, Emma Kivuva, Erina Sasaki, Francis H. Sansbury, Nayana Lahiri, Patricia Foley, Sahar Mansour, Shane McKee, Tazeen Ashraf, Nicola Brunetti‐Pierri, Usha Kini   +13 more
wiley   +1 more source

Professional Skepticism and Corporate Transactions

Potchefstroom Electronic Law Journal
The approval of corporate law transactions under the South African Companies Act 71 of 2008, as amended, is anchored in directors' standards of conduct (that is, the fiduciary duties and the duty of care, skill and diligence) as the primary requirement.
Tshepo Herbert Mongalo, Mojalefa Reginald Mosala   +1 more
doaj   +1 more source

PENGARUH SKEPTISISME PROFESSIONAL DAN KOMPETENSI AUDITOR TERHADAP JUMLAH TEMUAN AUDIT

Jurnal ASET (Akuntansi Riset), 2015
. The purpose of this research is to know the influence of Professional Skepticism and competence of Auditors Against the number of Audit Findings the audit process in carrying out both partially or simultaneous.
Hetti Herawati, Yeni Rewinda Lubis
doaj   +1 more source