نتایج جستجو برای: based audit

تعداد نتایج: 2957318  

2015
Consuelo B Gonzalez-Suarez Janine Margarita R Dizon Karen Grimmer Myrna S Estrada Lauren Anne S Liao Anne-Rochelle D Malleta Ma Elena R Tan Vero Marfil Cristina S Versales Jimah L Suarez Kleon C So Edgardo D Uyehara

BACKGROUND Stroke is one of the leading medical conditions in the Philippines. Over 500,000 Filipinos suffer from stroke annually. Provision of evidence-based medical and rehabilitation management for stroke patients has been a challenge due to existing environmental, social, and local health system issues. Thus, existing western guidelines on stroke rehabilitation were contextualized to draft ...

2012
Khairina Rosli

Many businesses are now moving to e-business and implementing computerized accounting information systems. This phenomenon has given impact to audit profession in performing IT audit, financial reports audit and tracing electronic source documents. Computer-Assisted-Auditing Techniques and Tools (CAATTs) are audit technologies that allow IT audit work to be performed efficiently, effectively an...

Journal: :The British journal of general practice : the journal of the Royal College of General Practitioners 1997
J R Lough T S Murray

BACKGROUND Audit is a criterion for training in general practice, and registrars are reliant on their trainers' teaching of basic audit methods. Their ability to teach this had been assumed, but registrars' projects submitted as part of summative assessment offered an opportunity to test this. AIM To test trainers' knowledge of basic audit methods. Their knowledge was based on an ability to r...

2013
Paulo Roberto de Lima Lopes Frederico Molina Cohrs Ivan Torres Pisa

INTRODUCTION / BACKGROUND: Audit requirements provide for software quality assurance and can be performed in different moments of its lifecycle. Functional and Non-Functional requirements relate each other at least once but in many cases at a higher rate, causing dependency and correlation effects that may increase the complexity of audit work. OBJECTIVES: Discuss methods to aid auditors for a ...

Journal: :Studies in health technology and informatics 2017
Francisco Iniesto Patrick McAndrew Shailey Minocha Tim Coughlan

The outcome from the research being reported in this paper is the design of an accessibility audit to evaluate Massive Open Online Courses (MOOCs) for accessibility and to arrive at solutions and adaptations that can meet user needs. This accessibility audit includes expert-based heuristic evaluations and user-based evaluations of the MOOC platforms and individual courses.

2014
Carol Paton Thomas R. E. Barnes

Audit is an important tool for quality improvement. The collection of data on clinical performance against evidence-based and clinically relevant standards, which are considered by clinicians to be realistic in routine practice, can usefully prompt reflective practice and the implementation of change. Evidence of participation in clinical audit is required to achieve intended learning outcomes ...

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 ...

The purpose of this study was to an investigation of financing costs factors on the auditor's qualified report in companies listed in Tehran stock exchange. The criteria considered in this study were the audit firm size, auditor's specialization in the partner level, auditor's selection tenure and audit fees. For this purpose, five hypotheses were developed and data related to 85 companies of T...

ژورنال: دانش حسابرسی 2021

Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...

ژورنال: دانش حسابرسی 2021

The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...

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