Results 151 to 160 of about 34,635 (311)
, 1987 The Auditing Standards Board is issuing this Statement to help the public understand the auditor\u27s role by requiring the auditor\u27s standard report to more explicitly address: (1) The responsibility the auditor assumes; (2) The procedures the ...
American Institute of Certified Public Accountants. Auditing Standards Board
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, 2003 This proposed Statement on Auditing Standards (SAS) was issued to address certain provisions of the Sarbanes-Oxley Act of 2002 (the Act). This proposed SAS creates a new requirement in the auditing standards for SEC engagements for a review by a ...
American Institute of Certified Public Accountants. Auditing Standards Board
core
, 1994 The Auditing Standards Board is issuing this proposed statement on auditing standards to revise the guidance contained in Statement on Auditing Standards (SAS) No.
American Institute of Certified Public Accountants. Auditing Standards Board
core
Examining The Role Of IS Audit In The Public Sector.
, 2011 There is a tension in the role of the IS auditor in public sector financial audits. Budgets for the conduct of such audits are tight. However, systems facilitating the production of financial reports are increasingly complex. How can IS audit be most effectively used to improve audit effectiveness and efficiency?
Axelsen, Micheal +3 more
openaire +2 more sources
Optimal auditing with scoring: theory and application to insurance fraud
This article makes a bridge between the theory of optimal auditing and the scoring methodology in an asymmetric information setting. Our application is meant for insurance claims fraud, but it can be applied to many other activities that use the scoring ...
Giuliano, Florence +2 more
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Emergence of public sector performance auditing: a historical perspective
, 2006 The purpose of this paper is to evaluate the extant Anglo-American literature on \u27performance auditing for the public sector\u27, in order to identify the socioeconomic and political themes that influenced the emergence of public sector performance ...
PSM
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Restoring Trust: Rebuilding the Forest Carbon Credit System Through Scientific Rigor
Biological Diversity, EarlyView.ABSTRACT As pivotal nature‐based climate solutions (NbCS), forests are increasingly recognized for their climate mitigation potential. However, this potential is undermined by fundamental flaws in current carbon credit systems. Our analysis identifies four interconnected systemic challenges: (1) subjective additionality assessments arising from ...
Xiaoqian Chen, Shaokun Li
wiley +1 more source
Methodological Considerations for AI-Powered Chatbots in Oral Cancer Awareness: Stakeholder Diversity, Instrument Transparency, and Safety Auditing. [PDF]
Clin Transl SciMourão CF +2 more
europepmc +1 more source
, 1995 1. This Statement is applicable when the auditor is engaged to audit a governmental entity under generally accepted auditing standards This Statement amends Statement on Standards for (GAAS), and engaged to test and report on compliance with laws and ...
American Institute of Certified Public Accountants. Auditing Standards Board
core
Business Strategy and the Environment, EarlyView.ABSTRACT Firms' continuous pursuit of making a profit in the competitive market may ignore the actions related to environmental responsibilities. This set of actions for financial gains constitutes environmental misconduct, which not only harms ecosystems and communities but also brings reputational damage. Negative press and social media amplification
Ashutosh Singh +3 more
wiley +1 more source