the results of examination of annual financial statements by independent experts (auditors) are presented in reports. we have tried to examine and evaluate the activities of two important professions of accountancy and auditing in iran, in preparing and validating annual financial statements, and relate these evaluations to group behavior of share – holders and analyses of stock – brokers. for ...

BACKGROUND The Alcohol Use Disorders Identification Test (AUDIT) is a 10-item alcohol screener that has been recommended for use in Aboriginal primary health care settings. The time it takes respondents to complete AUDIT, however, has proven to be a barrier to its routine delivery. Two shorter versions, AUDIT-C and AUDIT-3, have been used as screening instruments in primary health care. This pa...

Editorial Audit: time to rethink Doctors carry out 20,000 audit projects each year. This will have cost the NHS £834 million by the end of the century.1 What is the benefit to patients? Most clinicians would immediately reply "very little". The NHS Executive is more guarded in reply, but, tellingly, has commissioned more research on the value of audit. The NHS Audit Initiative was formally laun...

It has become increasingly difficult for the traditional audit information system to find out the necessary audit information from the mass data generated in the large scale application of accounting computerization and ERP software, etc. For the current massive financial and operation information data of enterprises, a new audit model is necessarily explored to satisfy the requirements on mass...

Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

Audit is becoming an increasingly important tool for use in medical practice under the auspices of clinical governance, and the expectation for trainees to participate in audit is increasing. The Royal College of Paediatrics and Child Health recommends that specialist registrar trainees perform yearly audit during their training and audits performed during Higher Specialist Training form part o...

OBJECTIVE To investigate systematically participation in audit of NHS hospital pharmacists in the United Kingdom. DESIGN Questionnaire census survey. SETTING All NHS hospital pharmacies in the UK providing clinical pharmacy services. SUBJECTS 462 hospital pharmacies. MAIN MEASURES Extent and nature of participation in medical, clinical, and pharmacy audits according to hospital manageme...