the results of audit provide feedback about the extent of human resources management participation in the realization of the strategic objectives of organization for management. human resource management audit indicates to what extent human resources management performance is in the direction of productivity improvement. the aim of this article is study of different amount of organizational pro...

A model of process is necessary if it is to be audited. A model derived by a group of general practitioners for an audit of their management of depressive illness is described, together with the recording form used and the results of the audit. It is suggested that other general practitioners could test the validity of the model by using the recording form to audit their own management of depre...

conclusions nursing process indicators can be used to audit nursing care. such audits can be used as quality assurance tools. results the compliance rate of nursing process indicators was 79.71 ± 0.87. mean compliance scores did not significantly differ by education level and gender. however, overall compliance scores were correlated with nurses’ age (r = 0.26, p = 0.001) and work experience (r...

this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

The result of audit designation is significantly influenced by the audit evidence collected when planning the audit and the degree of detection risk is further depends on the amount of audit evidence. Therefore, when the assessment factors of detection risk are more objective and correct, audit costs and the risk of audit failure can be reduced. Thus, the aim of this paper is to design an audit...