نتایج جستجو برای: iaq audit
تعداد نتایج: 28094 فیلتر نتایج به سال:
Abstract Assessment of indoor environmental quality has recently moved to a combined methodology both measurements and questionnaire surveys. In this study, we have used data from the national survey Swedish housing stock, BETSI, conducted in 2007/2008, during heating season. The study included, among others, measurement selected air pollutants an extensive on occupants’ perception their dwelli...
One of the most widely available technologies to clean air in homes particulate matter less than 2.5 µm diameter (PM2.5), known have negative health impacts, are portable home purifiers (HAPs). This paper presents research which (1) explored effectiveness HAPs real-world conditions 57 three European cities; (2) examined if affect users’ perceptions indoor quality (IAQ) at home; and (3) consider...
Objectives: The purpose of this study was to investigate the effect of personality organization, job stress and ego strength on predicting audit quality in auditing organizations and independent audit companies. Method: The statistical population of this study is all auditors of the audit organization with 191 individuals and independent audit companies with 208 companies, which included at le...
This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...
Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed efficiently, effectively an...
The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of T...
Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...
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...
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