Service Oriented Architecture is appropriate model for distributed application development in the recent explosion of Internet services and cloud computing.SOA introduces new security challenges which are not present in the single hop client server architectures due to the involvement of multiple service providers in a service request. The interaction of independent services in SOA could break ...

Abstract. This article focuses on the financial audit of first statements prepared in accordance with International Financial Reporting Standards (IFRS). Also, examines requirements for training, maintenance and design workers Auditing (ISA) 230 «Audit documentation». The identifies main objectives, relevance need an IFRS statements. sources information such have been formed. analyzes Based the...

Purpose Blockchain is expected to impact reporting and auditing processes. Indeed, the increasing use of blockchain could affect nature extent information available auditors how audits are performed. This paper aims investigate assessing relevance current standards in light emergent technology. Design/methodology/approach Based on qualitative content analysis, this analyzed semi-structured inte...

Background and objectives: The Iranian Ministry of Health and Medical Education (MOHME) has obligated health settings to follow the reference guidelines developed by the Ministry in implementing of emergency department triage system. The present study aimed at auditing the compliance of emergency department triage system in Shahid Madani hospital, in terms of compliance with MOHME guideline, an...

The profession should pay more attention to the professional ethics and morals that form basis of how they do their work. accountant must fully adhere a set moral ethical standards because are crucial for execution task. This study attempts ascertain accounting students’ perceptions comprehend Financial Accounting Standards (SAK) Moral Ethics Professional Public Accountants (SPAP) on Profession...

This special issue is the first in any journal to deal exclusively with the auditing of medical terminologies and ontologies. In the early stages of many emerging technical fields, the emphasis is primarily on creating systems that work. The emphasis eventually shifts to guaranteeing a high level of quality. In fact, two sure signs that a technical field is maturing are extensive activities reg...