The purpose of the present research is to develop the auditors' critical thinking model in evaluating the employers' financial performances according to Total Interpretative Structural Analysis (TISM). In this research which qualitatively is a combined research based on Delphi analysis and meta-synthesis analysis and quantitatively is based on total interpretative structural analysis, two targe...

63 he financial system and all of its various components (institutions, markets, and clearing and settlement systems) are supported by a set of arrangements, including government policies, that influence its structure and facilitate its operation. Taken together, these arrangements form the financial system's infrastructure. Experience has demonstrated that a key determinant of a robust financi...

Service Level Agreements (SLA) are needed to allow business interactions to rely onInternet services. Service Level Objectives (SLO) specify the committed performance levelof a service. Thus, SLA compliance auditing aims at verifying these commitments. SinceSLOs for various application services and end-to-end performance definitions vary largely,automated auditing of SLA com...

This research deals with the relationship between accounting and auditing for citizenship. Indeed, the citizen as user of the financial information argues that the accountant and the auditor should take more responsibility for detection and dissemination of illegal acts to increase their legitimacy of the Annual Report. However, the citizen faces illiteracy. The goal is to struggle it. Through ...

Accounting reports are an important source of information for managers, investors, creditors, and financial analysts. Moreover, developments in the capital markets and in information technology have emphasised the importance of reliable accounting information. Computerised bookkeeping provides more timely and exact information than manual bookkeeping. The auditor’s task is to inspect the reliab...