نتایج جستجو برای: quality audit on site visit
تعداد نتایج: 8885022 فیلتر نتایج به سال:
Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
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...
gol-e-gohar iron ore mine of sirjan in southern part of iran is a large open pit that operates below the groundwater table and during mining operation, dewatering is required to prevent operation processes from flooding. current operation is going on by digging wells in or out of the pit and pumping to prevent flooding. as a result of the former dewatering operation a vast deep cone of depressi...
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...
What society expects the audit profession is delivering audit quality services. The quality that determines audit performance depends on several factors such as auditor capabilities and professional performance of the auditor. The aim of this study was to investigate the mediating role of self-efficacy on the relationship between audit quality and professional development in the public sector. ...
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 ...
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...
Academic audit emerged in the UK circa 1990 and is being applied in a growing number of venues across the world. This paper describes the variant, to be called “Education Quality Audit,” applied by Hong Kong’s University Grants Committee (UGC) in the mid 1990s and again 2002. The last section briefly compares this variant with other academic audit lineages and with the direct evaluation of educ...
در سالهای اخیر، مقررات متعددی با هدف حفظ استقلال و ارتقا کیفیت حسابرسی وضع شده است. چرخش اجباری مؤسسات حسابرسی و محدودیت در ارائه سایر خدمات حسابرسی از جمله این مقررات هستند. هدف این تحقیق، بررسی مقایسهای دیدگاه استفادهکنندگان در مورد رابطه بین چرخش اجباری مؤسسات حسابرسی و محدودیت در ارائه سایر خدمات حسابرسی با کیفیت حسابرسی است. همچنین، این تحقیق درصدد بررسی هزینه و منفعت مقررات مذکور میبا...
OBJECTIVE The purpose of the present study is to explore the stability of the Alcohol Use Disorders Identification Test (AUDIT) in a clinical setting by comparing prescreening heavy drinking questions and AUDIT scores over time. Because instrument stability is equal to test-retest reliability at worst, investigating the stability of the AUDIT would help better understand patient behavior change...
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