نتایج جستجو برای: development of auditors knowledge
تعداد نتایج: 21275789 فیلتر نتایج به سال:
The work presented here investigates the process by which one group of individuals solves the problem of detecting deceptions created by other agents. A field experiment was conducted in which twenty-four auditors (partners in international public accounting firms) were asked to review four cases describing real companies that, unknown to the auditors, had perpetrated financial frauds. While ma...
The increasing dependence upon Information systems in the last few decades by businesses has resulted in concerns regarding auditing. IS auditing has changed from auditing “around the computer” to auditing through and with the computer. However, technology is changing and so is the profession of IS auditing. As IS auditing is dependent on Information Technology (IT), it is essential that an IS ...
the research questions were as follows: 1. is there any relationship between the students concious awareness of the form and implications of the conjuncations and their improvement in using appropriate conjunctions? 2. does students knowledge of the from and the implications of the conjunctions help them to produce more coherent writings. 3. does a comparison between english conjunctions and th...
This study investigates the characteristics and basic elements of auditing the performance of components of sustainable development of the supply chain in the mining sector, so that it's appropriate to the needs of the mining sector in Iran and socio-economic needs and its share of shortcomings. Reduce problems and obstacles. This research is of applied purpose type and is of qualitative resear...
Over the past two decades, several applications have been developed as a training tool in transferring the knowledge of auditors’ internal control evaluation to novices. Nevertheless, most of the systems previously developed were abandoned regardless of their positive outcome. The main reason for this disappointed story might lie in the rigid nature of the systems. This study reports the develo...
Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...
in iran we already use laminate tubes only in cosmetics industry. laminate tube manufacturers via using the most modern technology of the world, faced with the laminate tube market being saturated in cosmetics industry for packaging the cosmetic creams and toothpaste. but considering the great food market and therefore laminate tube features such as beautiful packaging, ease of use for the fina...
tourism , today as one of the ways to make money, create jobs , and social and political interactions is considered. this paper aims to examine the strengths and weaknesses of tourism development in mahmoud abad ( mazandaran ). the research method in this study is " descriptive - analytical " and to collection of data used field methods such as questionnaires and documentation - library. the sa...
abstract the purpose of this study was to find out the effect of applying the principles of group-dynamic assessment (g-da) on learning of conditional structures in english by iranian efl learners at the intermediate level, which according to the formal educational system in iran, includes students who are in their second year of studying in high schools of koohdasht city. this study was a qua...
implicit and unobserved errors and vulnerabilities issues usually arise in cryptographic protocols and especially in authentication protocols. this may enable an attacker to make serious damages to the desired system, such as having the access to or changing secret documents, interfering in bank transactions, having access to users’ accounts, or may be having the control all over the syste...
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