نتایج جستجو برای: audit model
تعداد نتایج: 2129763 فیلتر نتایج به سال:
This paper proposes a model and a knowledge audit methodology, which have been developed by focusing on the core processes approach. Organizational and knowledge management criteria are considered to select the core processes to be audited. The model proposes an organizational knowledge auditing, which additionally allows reusing the audit outcomes when a technological solution is needed to imp...
The objective of this article is to show how to embed analytical procedures (AP) into the continuous audit environment. The audit environment is discussed in terms of audit phases, where the role of APs is to obtain evidence for auditors. The article addresses different characteristics of AP techniques. Furthermore, the article compares four different AP techniques to form expectations for the ...
Although increased mergers of audit firms in the Iranian audit market has attracted the attention of profession, regulatory bodies and researchers, little evidence is available on the motivations, barriers, processes, types, consequences and reasons for failures of audit firm’s mergers. Therefore, the present study is an attempt to open the black box of mergers of audit firms through in-depth i...
طبق نظریه چرخه عمر،شرکتهادرمراحل مختلف چرخه عمردارای خصوصیات متفاوتی هستند که بر ریسک تجاری و عملکرد آنها تأثیر میگذارد. از آنجاییکه، ریسک تجاری مبنایی برای تعیین حقالزحمه حسابرسی است. بنابراین، هدف این پژوهش بررسی میزان حقالزحمه حسابرسی بر اساس مراحلچرخه عمر شرکتهای پذیرفته شده در بورس اوراق بهادار تهراناست. بدین منظور دو فرضیه برای بررسی این موضوع تدوین و دادههای مربوط به 81 شرکت عضو ...
OBJECTIVES To develop, validate, and test the reliability of an audit instrument that measures the extent to which patient records describe important aspects of nursing care. MATERIAL Twenty records from each of three hospital wards were collected and audited. The auditors were registered nurses with a knowledge of nursing documentation in accordance with the VIPS model--a model designed to s...
The necropsy rate in the United Birmingham Hospital has fallen from 74-4% in 1958 to 46-0% in 1972. In the Birmingham region as a whole the rate is 27-3%, approximately equal to the national rate. Most clinicians in the group who replied to a standard questionary considered that the necropsy still has an important part to play in their own practice and in undergraduate training, and they viewed...
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