نتایج جستجو برای: head auditors of quality management system
تعداد نتایج: 21460307 فیلتر نتایج به سال:
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...
According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...
Audit quality is a fundamental element that reflects the demand for audit services. Also, high audit quality improves the credibility and continuity of profession and audit firms. The purpose of this study is to investigate the Premature Sign-Off Procedures and Underreporting Time of Audit as reducing the quality of audit and, ultimately, the long-term interests of audit firms. In this rega...
there is less published research about how teachers in efl contexts respond to students who are relatively less mature and less competent l2 writers. while writing researchers have examined various issues concerning peer and teacher response in writing-oriented classes, little research has centered on the effect of collaborative tasks particularly dictogloss on writing skills. output collaborat...
Background and Aim: Quality management, as an organizational strategy, helps enhance hospital effectiveness and efficiency. This study aimed to examine the effect of a quality management model on the efficiency of the respiratory intensive care unit in Labafijejad Hospital, Tehran in 2013-14. Materials and Methods: This was a participatory action research conducted in the respiratory intens...
Under irrigation and in double-cropping system, a large amount of plant residue remains after harvest that along with the limited time for residue decomposition and complete seedbed preparation, necessitates reduced tillage and special residue management. In the present study, the effects of various seedbed preparation methods on vegetative growth, yield components and seed and oil yields of su...
Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...
The last decade of the 20th century witnessed rapid growth in the adoption of various environmental management systems (EMS) within organisations. Environmental consultants and auditors play an intricate role in the interpretation, implementation and certification of an EMS. This paper presents the experiences of eight leading auditors with respect to the adoption of EMS/ISO 14001 by Australian...
human activities in the recent years have considerably increased the rate of water pollution in many regions of the world. in this case study, the main sources of wastewater discharging into the gargar river were identified. using river and point source flow rates and water quality parameters measured along the river, the river water quality was simulated using a commonly used, one-dimensional ...
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