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DIGITAL AUDIT: DEVELOPMENT OF THE METHODOLOGY OF STATE AUDIT
SOFT MEASUREMENTS AND COMPUTING, 2023The author analyzes the state audit of the XXI century, which is acquiring a digital format today. Ensuring standardization, optimization and unification of processes and procedures, improving the quality of documentation of information and accounting, increasing the reliability of reporting based on flexible and adaptive information technologies, as ...
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United States Audit of Asthma Therapy
Chest, 1986While variations observed in the approach to treatment among specialists in the United States may be partly related to differences in the types of patients seen, the differences are more likely related to a varied level of awareness among the specialties regarding new concepts of asthma therapy.
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Harmonization of state audit and audit of commercial organizations
Voprosy regionalnoj ekonomiki, 2017In article on the basis of the analysis of the audit evolution as a professional sphere of activities and infrastructure element of a market economy disclosure trends of its development in modern conditions. The features of the current phase of reform and modernization of control systems, including structural changes in the economy, aimed at import ...
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Pushing the frontiers of state audit: political auditing by Israel's state comptroller
International Journal of Public Administration, 1995Israel's State Comptroller has audited the political behaviors of elected officials and private citizens, in what are departures from its own traditions and those of other state auditors. Political auditing seems likely to appear among other auditors, sooner or later.
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Audit Partner Assignments and Audit Quality in the United States
The Accounting Review, 2018ABSTRACT This paper examines the demand- and supply-side factors associated with audit partner selection and assignment in the United States. First, we examine whether audit partner gender and experience are associated with board and management gender and experience.
Hye Seung (Grace) Lee +2 more
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Audit Partner Assignments and Audit Quality in the United States
SSRN Electronic Journal, 2017This paper examines the effects of audit partner experience and gender on audit fees and quality in the U.S. Currently audit partner identity is not publicly disclosed in U.S. audit opinions. We circumvent this data limitation by obtaining a sample of auditor-client-year observations from SEC comment letter correspondence between companies and the SEC ...
Hye Seung Lee, Albert L. Nagy
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1981
The first part of this book is devoted to “Principles of State Audit”. In any field of endeavor, an examination of principles involves an articulation and evaluation of assumptions upon which practice is based. These assumptions form part of the “mental baggage” carried about by practitioners.
Van Ballew, Paul Frishkoff
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The first part of this book is devoted to “Principles of State Audit”. In any field of endeavor, an examination of principles involves an articulation and evaluation of assumptions upon which practice is based. These assumptions form part of the “mental baggage” carried about by practitioners.
Van Ballew, Paul Frishkoff
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State audits in the United States, 1996-2000
Journal of Public Budgeting, Accounting & Financial Management, 2005Audits are a crucial part of the American system of checks and balances. Adequately funded and resourced, they can help assure that precious tax dollars are well spent. In this study, we focus on the following points regarding auditing in the American states: (1) the types of audits used by state governments; (2) orientation of audits; (3) organization
Asher Friedberg, Carl Lutrin
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The State of IT Auditing in 2007
EDPACS, 2007Summing-up the state of such a broad professional field in just a few short pages is not easy so, in place of a thousand words, here is a picture. This article examines the state of IT auditing today, looking at issues such as pressures on the profession, characteristics of modern IT auditors plus the tools and techniques available to them, and ends by
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