Computer Assisted Audit Techniques (CAATs) encompass a range of computerized techniques that internal and external auditors use to facilitate their audit objectives. One of the most important CAATs is generalized audit software (GAS), which is a class of packaged software that allows auditors to interrogate a variety of databases, application software and other sources and then conduct analyses...

background respiration management is an important and critical issue in prehospital transportation phase of multiple trauma patients. however, the quality of this important care has not been assessed in iran emergency medical services’ (ems). objectives this study was conducted to investigate the quality of prehospital respiration management in patients with multiple trauma, referred to the sha...

SUMMARY Audit firms rely on audit teams where memberships are frequently shared, shifted, and dissolved. In practice, this means that many auditors part of multiple engagement for a given period time. This paper examines why when such team (MTMs) may lead to engage in quality-threatening behaviors. We analyze data from survey 202 auditors—ranging assistants partners—working at Dutch firms. Our ...

We describe a practical auditing approach designed to encourage fairness in peer-to-peer streaming. Auditing is employed to ensure that correct nodes are able to receive streams even in the presence of nodes that do not upload enough data (opportunistic nodes), and scales well when compared to previous solutions that rely on tit-for-tat style of data exchange. Auditing involves two roles: local...

Information about the financial health of public companies provided by auditors ideally allows investors to make informed decisions and enhances the efficiency of financial markets. However, under the current system auditors are hired and fired by the companies they audit, which introduces incentives for biases that favor the audited companies. Three experiments demonstrate bias in auditors' ju...

background central dialysate fluid delivery systems (cdds) are used by dialysis centers in japan, and although these systems are effective at delivering dialysate, they have a complex piping network with numerous sites where contamination can develop. in japan, cleaning disinfectants have been clinically evaluated based on endotoxin levels and bacterial counts, but there have been no published ...