Background In 2008 a global financial crisis erupted. Even though auditors were not to blame for the financial crisis the public questioned how auditors could issue a clean bill of health despite the serious weaknesses. This made the Commission release the 2010 Green Paper on audit policy: Lessons from the Crisis. The Green Paper is a consultation paper which received around 700 replies from va...

Introduction. In the conditions of martial law, work internal audit system changes and is revised. Having analyzed points view scientists forensic specialists regarding service during war, which determined purpose paper. The paper to consider possibilities its purpose, functions tasks this period. Results. During writing paper, general logical methods scientific research were used: observation,...

BACKGROUND Iran is a developing and Islamic country where the consumption of alcoholic beverages is banned. However, psychiatric disorders and alcohol use disorders are often co-occurring. We used the Alcohol Use Disorders Identification Test (AUDIT) to estimate the prevalence of alcohol use and examined the psychometric properties of the test among psychiatric outpatients in Teheran, Iran. M...

The purpose of this study is to look into the role internal audit (IA) in reducing effects creative accounting (CA) on financial statement reliability Jordanian Islamic Banks. research used survey methodology examine (including independence and objectivity, verifiability, professional care, neutrality) reduce CA statements population consists all practicing auditors Banks, with a sample 100 cho...

Study this aim for analyze the influence of auditor independence and competence on audit quality with Time Budget Pressure as a moderating variable in Bali region. This research is quantitative using survey data which obtained from questionnaire. Population study an working at Public Accounting Firm Region 2022. Withdrawal sample use method saturated 65 auditors. The analysis tool used moderate...