The Effect of Audit Experience and Audit Risk on Audit Judgment with Auditor’s Perceptions of the Code of Ethics of Public Accountants as Moderating Variables [PDF]
E3S Web of Conferences, 2022 This research purposes to empirically analyze the effect of audit experience on audit judgment, to determine auditor’s perception of the code of ethics of public accountants as moderating variable that affect audit experience on audit judgment, to assess
Merdekawati Eka
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Feature compensation based on independent noise estimation for robust speech recognition
EURASIP Journal on Audio, Speech, and Music Processing, 2021 In this paper, we propose a novel feature compensation algorithm based on independent noise estimation, which employs a Gaussian mixture model (GMM) with fewer Gaussian components to rapidly estimate the noise parameters from the noisy speech and monitor
Yong Lü +3 more
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An Intelligent Optimization Strategy Based on Deep Reinforcement Learning for Step Counting
Discrete Dynamics in Nature and Society, 2021 With the popularity of Internet of things technology and intelligent devices, the application prospect of accurate step counting has gained more and more attention. To solve the problems that the existing algorithms use threshold to filter noise, and the
Zhoubao Sun +2 more
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The value of public audit-theories and empirical evidence [PDF]
Revista de Studii Financiare, 2023 This study is a review of the main issues in public audit. The theoretical concepts of operation, organizational differences, national and regional peculiarities, visions of specialists in the field, etc. are investigated.
Marius Cîmpan +2 more
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Automatic depression recognition by intelligent speech signal processing: A systematic survey
CAAI Transactions on Intelligence Technology, 2023 Depression has become one of the most common mental illnesses in the world. For better prediction and diagnosis, methods of automatic depression recognition based on speech signal are constantly proposed and updated, with a transition from the early ...
Pingping Wu +5 more
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The External Public Audit of the Budgetary Programs – Preparatory Activities [PDF]
Ovidius University Annals: Economic Sciences Series, 2021 Although performance audit allows greater freedom in choosing themes, The Supreme Audit Institutions select only those themes and entities which are likely to significantly contribute to performance improvement.
Cristian Dragan +2 more
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Orientation of Public Audit Missions to the IT Activity Carried Out within the State Authorities/Entities [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The exercise of public audit in Romania is the responsibility of the Supreme Audit Institution (the Court of Accounts, which exercises external public audit) and the special internal audit structures found in central and local public authorities ...
Nicoleta Asalos, Ionel Bostan
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Evaluation and assessment of financial literacy of Guilan Governorate employees [PDF]
حکمرانی و توسعه, 2021 Financial literacy refers to the set of skills and perceptions required to manage monetary resources. Despite the significant importance of financial literacy concepts, this issue has been less explored in domestic researches and education and measuring ...
Sajjad Salehi-Kordabadi +2 more
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Funding Public Health Action Programs: Allocations, Budget Execution and Post-Audit Results at the Level of the First Pandemic Year [PDF]
Ovidius University Annals: Economic Sciences Series, 2022 The 2020 budget year was strongly marked by the Covid-19 pandemic, which brought out the worst in the entire world’s economy - a major recession which has profoundly impacted the health and social protection systems, societies as a whole, etc.
Patricia Bostan +2 more
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Oversight roles and governance responsibilities of the Treasury in South Africa under the Public Finance Management Act [PDF]
Accounting and Financial ControlType of the article: Research Article The study examined the effectiveness of the South African National Treasury’s oversight responsibilities under the Public Finance Management Act, motivated by widespread public sector failures linked to corruption ...
Malerotho Thomas Mphahlele +2 more
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