نتایج جستجو برای: based audit

تعداد نتایج: 2957318  

Journal: :basic and clinical cancer research 0
kazem zendehdel cancer research center, tehran university of medical sciences, iran, department of medical epidemiology and biostatistics, karolinska institute, sweden zahra sedighi cancer research center, tehran university of medical sciences, iran jaleh hassanloo cancer research center, tehran university of medical sciences, iran azin nahvijou cancer research center, tehran university of medical sciences, iran

background: cancer registries are important infrastructure for cancer control programs. however most developing countries lack population based cancer registry. in iran there cancer incidence is estimated based on pathology-based cancer registry. in this study we evaluated results of the nationwide pathology-based cancer registry in iran. materials and methods: we compared age-standardized inci...

هدف این مطالعه بررسی تاثیر دو جنبه کیفیت حسابرسی داخلی یعنی صلاحیت و همکاری حسابرس داخلی در حسابرسی صورتهای مالی است. مطابق تئوری جانشینی حسابرس مستقل با اتکا به نتایج کار حسابرس داخلی در تلاش های خود صرفه جویی می‌کند که این امر بر حق الزحمه حسابرس مستقل تاثیر خواهد گذاشت. دو ویژگی کیفی حسابرسی داخلی (صلاحیت و همکاری) منجر به حمایت از دیدگاه جانشینی برای توضیح رابطه بین کیفیت حسابرسی داخلی و حق...

Nasirpour, Nasim , Abbasian, Mohammad Mehdi , Pour Aghajan, Abbas Ali,

Objectives: The purpose of this study was to investigate the effect of personality organization, job stress and ego strength on predicting audit quality in auditing organizations and independent audit companies. Method: The statistical population of this study is all auditors of the audit organization with 191 individuals and independent audit companies with 208 companies, which included at le...

Increasing the number of audit firms and increasing the level of expectations and environmental changes make the issue of competition among audit firms more complex and reveal the levels of information for users and stakeholders more dynamic. The role of audit firms is considered to be critical to the promotion of social trust, and institutions that do not have the ability to compete in this fi...

Journal: :journal of health management and informatics 0
hamid moghaddasi reza rabiei nasrin sadeghi

introduction: the review of medical records with the aim of assessing the quality of codes has long been conducted in different countries. auditing medical coding, as an instructive approach, could help to review the quality of codes objectively using defined attributes, and this in turn would lead to improvement of the quality of codes. method: the current study aimed to present a model for au...

Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...

High-quality internal audit is expected to lead to high-quality financial reporting. High-quality financial reporting expresses itself in earning quality. Earning quality has been playing a key role in capital market for a long time. Finance users pay special attention to earning quality because they make their decision based on it. On the other hand, the market economy will experience awful, i...

ژورنال: حسابداری مالی 2020

The opinion of the audit is the final product of the audit process and a means of expressing the judgment of the auditor about the quality and content of the client's financial statements and plays a major role in creating confidence and convenience among users of financial statements, and at the top of their shareholders and investors. Since the audit report involves information and the means ...

Journal: :بررسی های حسابداری و حسابرسی 0
یحیی حساس یگانه استاد گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران فرخ برزیده دانشیار گروه حسابداری، دانشگاه علامه طباطبائی، تهران، ایران محمد تقی تقوی فرد دانشیار گروه مدیریت صنعتی، دانشگاه علامه طباطبائی، تهران، ایران محمد فرهمند سیدآبادی دانشجوی دکتری حسابداری، دانشگاه علامه طباطبائی، تهران، ایران

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

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