Results 41 to 50 of about 309,936 (306)

Методика аудиту операцій з виробничими запасами [PDF]

, 2008
У статті представлено методику аудиту операцій з виробничими запасами. Запропоновані аудиторські процедури на кожному етапі аудиторської перевірки операцій з виробничими запасами дозволять оптимізувати роботу працівників аудиторських підприємств ...
Пугаченко, О. Б., Фоміна, Т. В.   +1 more
core  

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

Traceability of Agri‐Food Products: The Key to Conscious Trade

Agribusiness, EarlyView.
ABSTRACT Globalization and growing concerns about sustainability have led to improvements in product traceability, quality, and sustainability. Traceability contributes to environmental protection and supports sustainable development by fostering transparency in agricultural practices and encouraging the responsible use of resources.
Scarlett Queen Almeida Bispo, Fernanda Aparecida Silva, Michelle Márcia Viana Martins, Marcelo José Braga Nonnenberg, Ruan da Silva Vianna, Carla Cristina Passos Cruz   +5 more
wiley   +1 more source

THE IMPACT OF AUDIT FEES ON THE QUALITY OF AUDIT SERVICES OF PUBLIC INTEREST ENTITIES IN VIETNAM

Фінансово-кредитна діяльність: проблеми теорії та практики
This study was conducted to assess the impact of audit fees on the quality of auditing services for public interest entities in Vietnam. Data was collected from 25 auditing firms accepted to audit public interest entities in Vietnam, with sufficient ...
Thi Phuong Dung Ha, Manh Dung Tran
doaj   +1 more source

A collaborative auditing scheme with dynamic data updates based on blockchain

Connection Science, 2023
Cloud data auditing is essential to ensure the integrity of cloud data. The main idea of cloud auditing is to entrust the audit task to a third-party auditor (TPA) with powerful computing ability.
Jie Xiao, Hui Huang, Chenhuang Wu, Qunshan Chen, Zhenjie Huang   +4 more
doaj   +1 more source

Defrauding the Public Interest: A Critical Examination of Reengineered Audit Processes and the Likelihood of Detecting Fraud [PDF]

, 2002
In the past few years, most of the major international public accounting firms have reengineered their audit processes to improve the cost effectiveness of completing an audit and to focus on value-added services for clients.
Cullinan, Charles P., Sutton, Steve G.
core   +2 more sources

The Role of Certifications in Improving Household Food Security Among Peruvian Farmers

Agribusiness, EarlyView.
ABSTRACT Achieving global food security requires sustainable transformations in agri‐food systems. Voluntary Sustainability Standards (VSS) such as Organic and Fairtrade aim to internalize certain social and environmental costs while promoting more equitable value distribution, improved market access, and sustainable production practices.
Lisa‐Marie Schulte, Awudu Abdulai
wiley   +1 more source

Laparoscopic Colorectal Surgery in the Era of Robotics: Evolution, Eclipse, or Equilibrium?

Annals of Gastroenterological Surgery, EarlyView.
ABSTRACT Minimally invasive colorectal surgery has undergone a remarkable transformation over the past three decades. Laparoscopy, once viewed with skepticism, is now firmly established as a standard approach, supported by robust randomized trials demonstrating oncologic safety and improved recovery compared to open surgery.
Amanjeet Singh, Archit Gupta, Azhar Perwaiz, Adarsh Chaudhary   +3 more
wiley   +1 more source

Exploring the Adoption of Digital Transformation in Supreme Audit Institutions: A Comprehensive Literature Review

Moroccan Journal of Quantitative and Qualitative Research
Assessing public management, controlling public finances and evaluating public policies are increasingly becoming government priorities. In this context, auditing is used to provide assurance on good governance.
Fatiha NOUAJE, Lotfi BENAZZOU
doaj   +1 more source

Large Language Model in Materials Science: Roles, Challenges, and Strategic Outlook

Advanced Intelligent Discovery, EarlyView.
Large language models (LLMs) are reshaping materials science. Acting as Oracle, Surrogate, Quant, and Arbiter, they now extract knowledge, predict properties, gauge risk, and steer decisions within a traceable loop. Overcoming data heterogeneity, hallucinations, and poor interpretability demands domain‐adapted models, cross‐modal data standards, and ...
Jinglan Zhang, Xinyi Chen, Xu Ye, Yulin Yang, Bin Ai   +4 more
wiley   +1 more source