نتایج جستجو برای: based audit
تعداد نتایج: 2957318 فیلتر نتایج به سال:
براساس نظریه اندازه موسسه حسابرسی در ایران نیز پژوهشهایی به منظور مطالعه تفاوت کیفیت حسابرسی سازمان حسابرسی به عنوان حسابرس بزرگ و موسسات حسابرسی عضو جامعه حسابداران رسمی به عنوان حسابرس کوچک، انجام شده است. اما نتایج پژوهشهای انجام شده در کشور در این حوزه متناقض است. چنین نتایج متناقضی میتواند بیانگر این موضوع باشد که نظریه به کار برده شده مناسب فضای حسابرسی ایران نیست یا ضعف در روش پژوهشی ...
Background: Alcohol Use Disorders (AUDs) has been recently prioritized as a health problem in Iran. The Alcohol Use Disorders Identification Test (AUDIT) is an easy-to-use diagnostic tool for excessive drinking. This study was designed to assess the validity and reliability of the Persian version of AUDIT questionnaire. Methods: Participants were 70 individuals with AUD (study group) and 70 non...
وجود کمیته حسابرسی جهت کنترل بر گزارشگری مالی و طراحی یک سیستم کنترل داخلی اثربخش جهت پیشبرد اهداف کنترلهای داخلی و کسب اطمینان از اثربخشی فرآیندهای نظام راهبری، کنترلهای داخلی و سلامت گزارشگری مالی امری ضروری میباشد. هدف اصلی این پژوهش بررسی رابطه بین ویژگیهای کمیته حسابرسی شامل اندازه کمیته حسابرسی و تخصص کمیته حسابرسی با کنترلهای داخلی و مدیریت سود میباشد. جامعه آماری این پژوهش کلیه شر...
This paper describes the design and implementation of the Visual Audit Browser (VAB) Toolkit, which provides a visual interface for browsing Sun BSM audit logs. Applications of the VAB Toolkit include investigating security violations and more routine system admincistration tasks. The low level of abstraction in the logs, the large size of the logs, and the lack of association indication in the...
This Study seeks to scrutinize whether surplus free cash flow is correlated with earnings management, if auditor size moderates this relationship. To do so, modified Jones discretionary accrual model (1995) and audit firm size are used as audit quality indicator to measure earnings management. The research hypotheses are built upon a sample of 103 companies listed on the Tehran Stock Exchange d...
BACKGROUND Audit and feedback interventions in healthcare have been found to be effective, but there has been little progress with respect to understanding their mechanisms of action or identifying their key 'active ingredients.' DISCUSSION Given the increasing use of audit and feedback to improve quality of care, it is imperative to focus further research on understanding how and when it wor...
AIMS This audit provides a comprehensive overview of UK prostate brachytherapy practice in the year 2012, measured against existing standards, immediately before the introduction of new Royal College of Radiologists (RCR) guidelines. This audit allows comparison with European and North American brachytherapy practice and for the impact of the RCR 2012 guidelines to be assessed in the future. ...
Fraud, waste and abuse are significant problems in major industries such as healthcare and manufacturing, particularly when third party payers such as Medicare are involved. Current practices for auditing fraudulent activity are based on scoring models used to select practitioners or claims that are likely to be fraudulent. These models ignore the “sentinel effect” that arises from the behavior...
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