In the late 1990s responsiveness has become a key differentiator for manufacturing companies aiming to better support their customers with more timely deliveries and more appropriately customised products. In addition, significant internal improvements in cost and stock reductions can be achieved through a more responsive operation. This paper firstly reports on a responsiveness auditing tool t...

This research examines the association between external auditors’ position in their firm (rank) and their consideration of fraud risk factors when planning an audit. Included in this examination is a study of the relationship between rank and judgmental agreement among auditors concerning the effects of risk factors on the extent of substantive testing. Results reveal that, when planning the ex...

Today, in order to reduce the possible risks of organization, an internal control system is established any organization. In effectively organize budget organizations, it necessary take into account several factors that affect it. Factors affecting are not only internal, but also external. When organizing influence external environment on system. Promotes publicizing fight against corruption at...

introduction: the review of medical records with the aim of assessing the quality of codes has long been conducted in different countries. auditing medical coding, as an instructive approach, could help to review the quality of codes objectively using defined attributes, and this in turn would lead to improvement of the quality of codes. method: the current study aimed to present a model for au...

Audit firms face a constant conflict between the business of auditing and the profession of auditing, characterised in the literature as a cost-quality conflict. This conflict is manifested at trainee levels in the pressure to perform quality work within specified time limits. Prior studies have reported high levels of quality threatening behaviour (QTB) at trainee levels and the importance of ...