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Proposed statement on auditing standards : auditing financial instruments : (to supersede Statement on auditing standards no. 81, Auditing investments);Auditing financial instruments : (to supersede Statement on auditing standards no. 81, Auditing investments); Exposure draft (American Institute of Certified Public Accountants), 1999, June 10 [PDF]

, 1999
This proposed Statement on Auditing Standards (SAS) provides guidance to auditors in planning and performing auditing procedures for financial statement assertions about financial instruments.
American Institute of Certified Public Accountants. Auditing Standards Board
core   +1 more source

Implementing Indigenous Data Sovereignty in Australia: A Five‐Phase Framework for Indigenous Data Governance

Australian Journal of Social Issues, EarlyView.
ABSTRACT This article presents the development of a five‐phase Indigenous Data Governance (IDGov) Framework in Australia, focusing on partnerships between the Aboriginal Community Controlled Health Organisation (ACCHO) sector and non‐Indigenous health entities.
Jacob Prehn, Michael A. Guerzoni, Maggie Walter, Gawaian Bodkin‐Andrews, Bobby Maher   +4 more
wiley   +1 more source

‘We Are Australia’: Unpacking Aboriginal and Torres Strait Islander People's Understandings and Experiences of Australian Identity

Australian Journal of Social Issues, EarlyView.
ABSTRACT Aboriginal and Torres Strait Islander people are the oldest living custodians in the world. However, Australian identity has been purposefully established to exclude Aboriginal and Torres Strait Islander people, contributing to systemic oppression and harmful consequences. Understanding the perspectives and experiences of Aboriginal and Torres
Jack Farrugia, Jonathan Bullen
wiley   +1 more source

Auditing Cost Overrun Claims [PDF]

We consider a cost-reimbursement or a cost-sharing procurement contract between the administration and a firm. The firm privately learns the true cost overrun once the project has started and it can manipulate this information.
David Pérez-Castrillo, Nicolas Riedinger   +1 more
core  

Barriers and Enablers for Effective Support Coordination in the National Disability Insurance Scheme

Australian Journal of Social Issues, EarlyView.
ABSTRACT Support coordinators act as intermediaries between the National Disability Insurance Scheme (NDIS) and participants, facilitating access to funded supports. To optimise outcomes, they must navigate NDIS complexities, identify services that meet individual needs and engage with diverse stakeholders.
Sharyn McDonald, Lee Cubis, Di Winkler, Jacinta Douglas   +3 more
wiley   +1 more source

Key-exposure resilient integrity auditing scheme with encrypted data deduplication

Tongxin xuebao, 2019
For the problems of key-exposure,encrypted data duplication and integrity auditing in cloud data storage,a public auditing scheme was proposed to support key update and encrypted data deduplication.Utilizing Bloom filters,the proposed scheme could ...
Xiangsong ZHANG, Chen LI, Zhenhua LIU
doaj   +2 more sources

How Are Australian Local Governments Responding to the Homelessness Crisis? Findings From a National Study

Australian Journal of Social Issues, EarlyView.
ABSTRACT Australian local governments are facing intensifying pressures to respond to worsening visible homelessness. This paper presents one of the first national studies on how local governments are responding to these pressures, and the first since the onset of the post‐pandemic housing crisis.
Andrew Clarke, Joelle Moore, Fatemeh Aminpour, Katya Eagles   +3 more
wiley   +1 more source

Proposed statements on auditing standards: analytical procedures ;Analytical procedures; Exposure draft (American Institute of Certified Public Accountants), 1987, Feb 14 [PDF]

, 1987
This proposed statement on auditing standards responds to public expectations of auditors to assume more responsibility for detecting fraudulent financial reporting by requiring the use of analytical procedures in all audit engagements.
American Institute of Certified Public Accountants. Auditing Standards Board
core   +1 more source

Las políticas públicas y la violencia de género en andalucía 2016-2019: Una aproximación sociológica

EMPIRIA: Revista de Metodología de Ciencias Sociales
Este artículo analiza la cuestión de las políticas de violencia de género, apoyándose, entre otras fuentes, en los resultados y conclusiones de un informe de auditoría en torno a la violencia de género en Andalucía (CCA, 2022).
Daniel Albarracín Sánchez
doaj   +1 more source

Supporting Aged Care Worker Wellbeing: A Qualitative Document Analysis of the Strengthened Aged Care Quality Standards

Australian Journal of Social Issues, EarlyView.
ABSTRACT Aged care work is physically and emotionally demanding. Workers can feel disempowered, vulnerable and at increased risk of experiencing work‐related stress. This in turn can result in sub‐optimal care and staff shortages. This study aimed to investigate what provisions exist within Australia's strengthened Aged Care Quality Standards to ...
Sharon Stoddart, Kate Churruca, Maree Saba, Janet C Long, Peter D. Hibbert, Amy Nguyen, Viviana Wuthrich, Bronwyn Newman, Leonard C. Gray, Hilda Bø Lyng, Jeffrey Braithwaite, Louise A Ellis   +11 more
wiley   +1 more source