Experience in conducting audits carefully, accurately, and objectively is the main competency that must be possessed by auditors. In fact, what happening field shows there are still irregularities errors related to audit process. This basis of research revealing effect competence objectivity on quality. The was conducted using a survey method at PT. Pindad Bandung. data obtained were analyzed q...

background increasing demand for limited healthcare resources raises questions about appropriate use of inpatient beds. in the first paediatric bed utilisation study at a regional university centre in ireland, we conducted a cross-sectional study to audit the utilisation of inpatient beds at the regional paediatric unit (rpu) in university hospital limerick (uhl), limerick, ireland and also exa...

This paper studies how a client's bankruptcy risk, together with its accounting quality and corporate governance, affect audit pricing. We use the unusual economic conditions of the 1998 Asian financial crisis as a stress test of the effect of these factors on audit pricing in Hong Kong. We find that audit fees are highly sensitive to a client firm's financial condition, corporate governance, a...

Sweet • Medical education Higher education accreditation is rapidly shifting from structure and process evaluations to outcome measurement. As educators are frequently asked to look at their outcomes, so too are the educators’ accreditors. In its current regulations, the United States Department of Education (USDE) requires its recognized accreditors to look at student achievement. The AOA Bure...

While there are many alternative proxies for “earnings quality”, there is little evidence as to what auditors consider to be indicative of high earnings quality. To answer this, we examine the adjustments that auditors require companies to make to earnings during year-end audits. There are three findings. First, audit adjustments serve to increase earnings persistence, smoothness, and accrual q...

The study aimed to examine the impact of audit software on quality in Saudi Arabia and explore auditors' opinions this topic. research methodology used was a survey design, which allowed for collecting large amounts data from broad range participants. findings indicated that positively impacted quality, auditor expertise moderated relationship between usage quality. highlights importance traini...

This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

background: the purpose of this work is to discover and analyze errors and incidents in some radiotherapy centers, and to introduce methods that could reduce their occurrences, especially those which had happened due to the use of improper and inadequate equipment. this work is a first step toward clarifying the role of education in a risk-conscious culture, and changing the attitude of radioth...