The objective of this investigation was to identify nurses' practice in heath audit. The hermeneutic-dialectic method was used for the analysis. The study was performed in three loci: the internal audit service of a hospital; the external audit service of a private health service buyer, and the state audit service of the public health system (SUS, acronym in Portuguese for Sistema Unico de Saúd...

We examine whether the provision of non-audit services by auditors is negatively correlated with firm value and the quality of earnings. Because of concerns regarding the effect of non-audit services on auditor independence, the Securities and Exchange Commission recently issued revised auditor independence rules requiring firms to disclose in their annual proxy statement the amount of fees pai...

As economic globalization and information industry develop at top speed, Internet has penetrated into all walks of life rapid, with an immeasurable impact on all aspects of people’s life. Computer technology is an integral part in the evaluation of audit system, technically prepared for application of cloud data structure in the evaluation of audit system. Based on the concept of Internet cloud...

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...

BACKGROUND 1996 will see the introduction of summative assessment of general practitioner registrars (trainees). One part of this assessment is the written submission of practical work. In the west of Scotland, audit projects have been chosen as the format for practical work. A valid and reliable marking schedule for such projects is needed. AIM A study was undertaken to develop a criterion-r...

This article advances and improves existing post-election audit sampling methodology. Methods for determining post-election audit sampling have been the subject of extensive recent research. This article • provides an overview of post-election audit sampling research and compares various approaches to calculating post-election audit sample sizes, focusing on risklimiting audits, • discusses fun...

The turbulent events of the global financial crises have highlighted the importance of audit quality. Auditing in today’s business environment involves navigating through organizational information technology (IT) landscape dominated by ERP systems. Organizations depend on ERP systems for financial reporting which involve dealing with statutory and regulatory provisions. ERP systems thus, have ...

Members of the British Paediatric Neurology Association were invited to participate in a national audit of children presenting with a possible diagnosis of epilepsy. The audit was based on a 'standard' or set of pre-determined questions drawn up by an advisory audit group. The audit form comprised a total of 30 questions divided into four sections addressing history, examination, investigation,...

In this article, we derive an audit risk formula for a simple situation. This formula closely resembles the SAS 47 model when we assume that no material misstatement due to fraud exists. A simple case illustrates how the risk of material misstatement due to management fraud impacts audit risk and how performing special audit procedures to detect such irregularities can decrease overall audit ri...

Richard Thomson has research interests in quality in health care and health services research. He previously headed the Northern Regional Health Authority's multidisciplinary quality directorate with responsibility for facilitating audit and quality assurance activities across the region. He has contributed to several national groups concerned with influencing policy on audit, including that at...