نتایج جستجو برای: auditing standards
تعداد نتایج: 113704 فیلتر نتایج به سال:
The need for more or less space is a common laboratory problem. Solutions may include renovating existing space, leaving or demolishing old space, or acquiring new space or property for building. All of these options carry potential environmental risk. Such risk can be the result of activities related to the laboratory facility or property (e.g., asbestos, underground storage tanks, lead paint)...
Continuing to converge with international auditing standards, China revised standards in 2019. The new standard closely follows ISA 315, which revises the classification of "assertion". In practice, certified public accountants need correctly understand concept and "assertion", use "assertion" reasonably consider different types potential misstatements that may exist entity, so they can design ...
Most organizations in all sectors of industry, commerce and government are fundamentally dependent on their information systems (IS) and would quickly cease to function should the technology (preferably information technology – IT) that underpins their activities ever come to halt [15]. The IT developments may have enormous implications for the operation, structure and strategy of organizations...
Logistic regression may be useful when we are trying to model a categorical dependent variable (DV) as a function of one or more independent variables. This paper reviews the case when the DV has more than two levels, either ordered or not, gives and explains SAS R © code for these methods, and illustrates them with examples.
The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information...
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