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...

The concept of a “Fraud Triangle” is introduced to the professional literature in SAS No. 99, Consideration of Fraud in a Financial Statement Audit. The Fraud Triangle consists of three conditions generally present when fraud occurs: Incentive/Pressure, Opportunity, and Attitude/ Rationalizations. Input from forensic experts, academics and others consistently show that evaluation of information...

This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

auditors play a critical role in any company. the managers of such departments should manage subordinates so well in order to obtain good results. for this condition to happen, at first the managers’ motivations should be recognized and be satisfied, otherwise neither managers, nor subordinates practice auditing in prefect condition. the results of this study show some high rating areas of inte...

Accepted 6 May 1997 Summary The British Geriatrics Society has described 16 training objectives for senior house officers (SHOs) in geriatric medicine. We have developed these into an audit standard, and in a controlled trial we consider the effectiveness of audit as a means of monitoring and improving SHO training. SHOs from three hospitals were sent a questionnaire asking about the adequacy o...

This note proposes a very simple “Rule of Thumb” for determining how many precincts to audit in a postelection audit. This rule says to audit

OBJECTIVES To identify the barriers and facilitators of doctors' engagement with clinical audit and to explore how and why these factors influenced doctors' decisions to engage with the NHS National Clinical Audit Programme. DESIGN A single-embedded case study. Mixed methods sequential approach with explorative pilot study and follow-up survey. Pilot study comprised 13 semi-structured intervi...

BACKGROUND Pneumonia is the eighth leading cause of death in Canada. Use of guideline-concordant therapy tempers the development of resistance, decreases health care costs, and reduces morbidity and mortality. OBJECTIVES The purpose of this study was to optimize the treatment of patients with pneumonia under hospitalist care by focusing on best practice and local antibiogram data. The objecti...

BACKGROUND This study evaluated the utility of the Alcohol Use Disorders Identification Test Alcohol Consumption Questions (AUDIT-C) in screening at-risk drinking and alcohol use disorders among Korean college students. METHODS For the 387 students who visited Chungnam National University student health center, drinking state and alcohol use disorders were assessed through diagnostic intervie...