نتایج جستجو برای: external audit

تعداد نتایج: 216942  

ژورنال: حسابداری مالی 2019

Economic crisis generally increases firms’ bankruptcy and consequently audit risk. Hence, auditors are more likely to respond to this increased risk through increasing audit fees. However, in the lack of adequate empirical and theoretical evidence, the role of this macro-economic variable, economic crisis, is not clearly demonstrated on audit fees. Therefore, this study investigates the role of...

Journal: :International journal for quality in health care : journal of the International Society for Quality in Health Care 2005
Robert W Gibberd

The role of performance measurements and clinical indicators has changed from being a minor component in the management of health care to one where the demands for greater accountability, safety, efficiency, and quality have accentuated the role of measurement and reporting. For those who have been involved in the development of indicators this will be seen as progress. However, the increased d...

Journal: :international journal of health policy and management 2015
elaheh hooshmand sogand tourani hamid ravaghi ali vafaee najar marziye meraji

background the purpose of implementing a system such as clinical governance (cg) is to integrate, establish and globalize distinct policies in order to improve quality through increasing professional knowledge and the accountability of healthcare professional toward providing clinical excellence. since cg is related to change, and change requires money and time, cg implementation has to be focu...

2010
Sabah Al-Fedaghi Fahad Mahdi

Information security audit is a monitoring/logging mechanism to ensure compliance with regulations and to detect abnormalities, security breaches, and privacy violations; however, auditing too many events causes overwhelming use of system resources and impacts performance. Consequently, a classification of events is used to prioritize events and configure the log system. Rules can be applied ac...

Journal: :Jurnal Akuntansi dan Auditing Indonesia 2023

The complexity of public services require auditors to perform audit judgments ensure the quality information and evaluate evidence presented in financial statements. Thus, auditors’ judgment technical skills are important factors quality. This study examines how auditor independence, task complexity, experience, professional skepticism affect judgment. Purposive sampling was employed select who...

Nasirpour, Nasim , Abbasian, Mohammad Mehdi , Pour Aghajan, Abbas Ali,

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...

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