نتایج جستجو برای: auditing standards

تعداد نتایج: 113704  

2006
Olga C. Santos Jesus Boticario

Learners have different learning styles, background knowledge, interests and alternative evolution of their learning over time, which makes ineffective offering the same packaged course to each learner. Learning should be a user-centred process focused on learning activities adapted to learner’s needs and preferences. However, authoring of adaptive courses traditionally requires massive customi...

2007
Wei Chen Jin-cheng Zhang Yu-quan Jiang

Application of information technologies (IT) in the field of audit is worth studying. Continuous auditing (CA) is an active research domain in computer-assisted audit field. In this paper, the concept of continuous auditing is analyzed firstly. Then, based on analysis on research literatures of continuous auditing, technique realization methods are classified into embedded mode and separate mod...

Journal: :Journal of clinical pathology 1995
A J Mifsud M S Shafi

AIM To set up a programme of internal laboratory audit in a medical microbiology laboratory. METHODS A model of laboratory based process audit is described. Laboratory activities were examined in turn by specimen type. Standards were set using laboratory standard operating procedures; practice was observed using a purpose designed questionnaire and the data were analysed by computer; performa...

ژورنال: دانش حسابرسی 2022

Auditing as one of the mechanisms of corporate governance plays an important role in identifying financial crises. In accordance with auditing standards, the auditor is required to disclose any uncertainties that are relevant to the firm's ability to continue operating in the future. The purpose of the present study is to describe the causes of business failure by disclosing the auditor's repor...

ژورنال: دانش حسابرسی 2021

The concept of professional skepticism in an inclusive concept is all auditing standards and auditing regulations often drafters around the world often lack the know doubt the main reason for the ineffectiveness of the audit. Despite this importance, as there is no precise and explicit definition of professional skepticism and research, theoretical coherence and integration of this issue have n...

Journal: :International Journal of Auditing 2022

We investigate whether using different instructional verbs to codify requirements in auditing standards, and direct auditors meeting those requirements, impacts the level of professional scepticism reflected auditor judgments evidence intend collect. In an experiment, with practicing serving as participants, we test directing higher order (e.g., consider evaluate), rather than lower that are cu...

2015
Dhinaharan Nagamalai Olumuyiwa O. Matthew Carl Dudley

Database auditing has become a very crucial aspect of security as organisations increase their adoption of database management systems (DBMS) as major asset that keeps, maintain and monitor sensitive information. Database auditing is the group of activities involved in observing a set of stored data in order to be aware of the actions of users. The work presented here outlines the main auditing...

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