نتایج جستجو برای: iaq audit

تعداد نتایج: 28094  

ژورنال: دانش حسابرسی 2021
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The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...

هدف این مقاله بررسی ارتباط میان ویژگی‌های کمیته حسابرسی با ارائه به‌موقع گزارش حسابرسی در شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران می‌باشد. مطابق با تئوری علامت‌دهی، ارائه به‌موقع صورت‌های مالی از سوی شرکت‌ها، دارای محتوای اطلاعاتی بوده و بر ارزش بنگاه اثرگذار است؛ درنتیجه، بررسی عوامل تعیین‌کننده تأخیر در گزارش حسابرسی حائز اهمیت است. تشکیل کمیته حسابرسی و افشاء مشخصات آن از سال 1391 طب...

2010
Mihai GEORGESCU

It is presented the concept of the digital concept. Are listed the steps of achieving the digital content. In order to become operational, the digital content is subjected to the auditing process. Are presented the requirements of the auditing process. Are developed the auditing metrics of the digital content. It is proposed a software structure meant to validate the auditing process of the dig...

2012
Boo-Hyoung Lee Chi-Su Kim Heon-Tag Kong

Currently, our country have introduced IS audit system to manage and supervise stable development and efficient operation of the IS. IT audit is accomplished by IS auditor using standard check items made by our government. As IT paradigm drastically changes and user's IT service demands level is high, Flexible change or modification of standard check items is inevitable. It is reasonable to cha...

2010
Christopher A. Jones Louis G. Keith Valery Bocquet Jacques Arendt Jean Smit Guy Berchem Marie-Lise Lair

OBJECTIVE How fertility patients utilise assisted reproductive services can depend on how easy it is to access such services locally. Little data exist to document the extent of economic outflow that accompanies cross-border patient travel specifically for medical procedures that cannot be obtained in country. METHODS In this investigation, data from Luxembourg's social security agency were u...

Journal: :IOP conference series 2022

Abstract Energy building design today aims to ensure thermal comfort and indoor air quality; this concern has been increased, given the recent SARS-CoV-2 pandemic. The proposed work investigates effect of increased natural ventilation on energy requirements, ensuring low CO 2 levels acceptable Indoor Air Quality (IAQ) in general. case hospitals was chosen because stringent IAQ requirements they...

This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...

2017
Francesco Salamone Lorenzo Belussi Ludovico Danza Theodore Galanos Matteo Ghellere Italo Meroni

The article describes the results of the project "open source smart lamp" aimed at designing and developing a smart object able to manage and control the indoor environmental quality (IEQ) of the built environment. A first version of this smart object, built following a do-it-yourself (DIY) approach using a microcontroller, an integrated temperature and relative humidity sensor, and techniques ...

ژورنال: حسابداری مالی 2020

The opinion of the audit is the final product of the audit process and a means of expressing the judgment of the auditor about the quality and content of the client's financial statements and plays a major role in creating confidence and convenience among users of financial statements, and at the top of their shareholders and investors. Since the audit report involves information and the means ...

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