نتایج جستجو برای: development of auditors knowledge
تعداد نتایج: 21275789 فیلتر نتایج به سال:
anxiety is one common disorder during childhood. in curing anxiety disorders, there are different types of psychological remedies, pharmotherapy, family therapy, and music therapy that can improve the individual’s anxiety, but we need some other remedies to improve social and emotional relationship and interactions. considering the importance of curing the anxiety disorders, the effect of sand ...
abstract cooperative learning refers to small groups of learners working together as a team to solve a problem, complete a task, or accomplish a common goal. in a cooperative environment one’s success is directly related to the success of other members because the focus on the individual shifts towards the group. to test the effectiveness of the method, using jigsaw technique, a study was cond...
the present research was conducted to explore the effect of employing two language teaching approaches, i.e. schema-based instruction (sbi) and translation-based instruction (tbi), on vocabulary knowledge, structure and reading comprehension ability of forty one female students learning english in grade one senior high school in rivash, kuhsorkh, iran. while sbi focuses on schemata, i.e. words ...
The purpose of this study is exploring expectation gap among university students and auditors points of view about importance of fraud risk components. To get this purpose, university students' ideas and auditors about importance of each mentioned fraud risk components in Iranian auditing standard No. 24 under the title of "the auditor’s responsibilities relating to fraud in an audit of financi...
Every society needs ethical rules and regulations to establish stability, and if these laws are not established, it will lead to a rupture of the bond between members of society, and this must be present in the audit and the characteristics of the auditor and The field of Islamic ethics can be mentioned.The purpose of this study is to investigate the effect of command success on the inertia of ...
We examine whether firms that share an auditor with at least one of their major customers are less likely to make accounting restatements compared to firms that do not have such links with their customers. Based on a sample of 4,808 firm-year observations during the period over 20002009, we find evidence supporting this prediction. We also show that this common auditor effect is mainly driven b...
Abstract: The purpose of the present study is two-dimensional. First, provide more evidence of the effects of information order on auditors' beliefs, and secondly, examine whether auditors vary their beliefs in different cognitive styles. These goals were achieved through the use of experienced professional auditors. To determine the effects of information sequence, Hogarth and Einhorn’s belie...
background: the present study aimed to analyze the situation of knowledge management among the faculty members in the four components, including creation, linking, organization and storage, and application. methods: this is a survey research and the results are presented descriptively and analytically. the study tool was a questionnaire of knowledge management with 84 questions (creation of kno...
There is a tension in the role of the IS auditor in public sector financial audits. Budgets for the conduct of such audits are tight. However, systems facilitating the production of financial reports are increasingly complex. How can IS audit be most effectively used to improve audit effectiveness and efficiency? Accordingly, this research reports the results of 23 extended interviews with publ...
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