Auditing standards that guide the auditing profession change and develop in line with changes business world. In addition, various institutions conduct research studies this field. 2020, IAASB initiated a project to amend ISA 240, The Responsibilities Relating Fraud an Audit of Financial Statements. Within project's scope, reasons for expectation gap regarding going concerns possible solutions ...

The need for more or less space is a common laboratory problem. Solutions may include renovating existing space, leaving or demolishing old space, or acquiring new space or property for building. All of these options carry potential environmental risk. Such risk can be the result of activities related to the laboratory facility or property (e.g., asbestos, underground storage tanks, lead paint)...

The recent famous financial frauds have demonstrated that in many cases the auditor was either responsible for or an accomplice in their manifestation. Thus, the auditor plays an important role in ensuring a true and fair view regarding the financial position and performance of the company. International standards on auditing indicate that the financial auditor’s main objective is to serve the ...

Purpose: The study aimed at portraying the current role of Artificial intelligence in accounting, auditing, and financial reporting.
 Methodology: used a descriptive research design. This form design aims describing status an identified variable. Data was collected from secondary materials.
 Findings: Currently, multiple AI technologies are being utilized reporting. expert systems acc...

This paper describes the development and applications of FRAANK – Financial Reporting and Auditing Agent with Net Knowledge. The prototype of FRAANK presented here provides automated access to, and understanding and integration of rapidly changing financial information available from various sources on the Internet. In particular, FRAANK implements intelligent parsing to extract accounting numb...

External auditors are very important for third partite because they add credibility to financial statements and third party can make decision in accord of financial statement audited. In recent years, the auditing and accounting profession faced scrutiny because of auditing scandals. Recent high profile accounting controversies such as Enron and World have highlighted the continuing debate abou...

the purpose of this research was to investigate the relationship between customer equity and the performance of parsian international hotels corporation. for this reason it’s an applied and descriptive research. a review of the current literature revealed three key determinants of customer equity: (1)value equity, (2) brand equity and (3) relationship equity. in order to examine the proposed hy...

nowadays because of appearing concepts such as good governance as one of essential requirements for sustainable development, controversy about monitoring and accountability of public institutes as one of the good governance features has been increasingly important. non governmental public institutes and organizations don't get exception. financial control over these kinds of institutes can...