نتایج جستجو برای: more than the usual additional fees charged in first year audit in voluntarily audit firm rotations
تعداد نتایج: 21315464 فیلتر نتایج به سال:
هدف این مطالعه بررسی تاثیر دو جنبه کیفیت حسابرسی داخلی یعنی صلاحیت و همکاری حسابرس داخلی در حسابرسی صورتهای مالی است. مطابق تئوری جانشینی حسابرس مستقل با اتکا به نتایج کار حسابرس داخلی در تلاش های خود صرفه جویی می‌کند که این امر بر حق الزحمه حسابرس مستقل تاثیر خواهد گذاشت. دو ویژگی کیفی حسابرسی داخلی (صلاحیت و همکاری) منجر به حمایت از دیدگاه جانشینی برای توضیح رابطه بین کیفیت حسابرسی داخلی و حق...
building on previous studies on the effectiveness of different types of written corrective feedback, the present study aimed at investigating whether direct focused corrective feedback and direct unfocused corrective feedback produced any differential effects on the accurate use of english articles by efl learners across two different proficiency levels (low and high). in current study, the par...
the aim of the present study was to investigate the frequency and the type of discourse markers used in the argumentative and expository writings of iranian efl learners and the differences between these text features in the two essay genres. the study also aimed at examining the influence of the use of discourse markers on the participants’ writing quality. to this end the discourse markers us...
Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
منافع اقتصادی حسابرس از طریق حق‌الزحمه‌ها تأمین می‌شود. هزینه حسابرسی مستقل، از عوامل متعددی تأثیر می‌پذیرد اما تغییرات هزینه حسابرسی مستقل به طور کامل با تغییر در عوامل مؤثر بر هزینه حسابرسی، تبیین نمی‌شود. به بیان ساده‌تر، میزان افزایش در هزینه حسابرسی، هنگام انتظار افزایش در هزینه، بیشتر از میزان کاهش در هزینه حسابرسی، هنگام انتظار کاهش در هزینه است؛ بنابراین ضرورت بررسی تغییرات نامتقارن در ...
the present paper investigates how far ideologies can be tease out in discourse by examining the employed schemata by two ideologically opposed news media, the bbc and press tv, to report syria crisis during a period of nine months in 2011. by assuming that news is not a valuefree construction of facts and drawing on micro structural approach of schema theory, for the first time in discours...
uncertainty in the financial market will be driven by underlying brownian motions, while the assets are assumed to be general stochastic processes adapted to the filtration of the brownian motions. the goal of this study is to calculate the accumulated wealth in order to optimize the expected terminal value using a suitable utility function. this thesis introduced the lim-wong’s benchmark fun...
Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elus...
هدف این مقاله بررسی آثار کاربرد مدل سایمونیک در برآورد چسبندگی حق‌الزحمه‌های حسابرسی شرکت‌های بورس اوراق بهادار تهرانمی‌باشد. داده‌های پژوهش از صورتهای مالی شرکت‌های مورد مطالعه استخراج و<span lang=...
the study reflected in this thesis aims at finding out relationships between critical thinking (ct), and the reading sections of tofel and ielts tests. the study tries to find any relationships between the ct ability of students and their performance on reading tests of tofel and academic ielts. however, no research has ever been conducted to investigate the relationship between ct and the read...
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