نتایج جستجو برای: based audit

تعداد نتایج: 2957318  

ژورنال: حسابداری مالی 2020

The purpose of this study is to assess tax risk according to audit quality output criteria and vertical and horizontal agency costs. In this study, we used audit quality output criteria including accruals quality, realized cash flows and earnings volatility in companies. For this purpose, financial information of 118 companies was extracted and analyzed as a statistical sample of the study in 2...

2014
Kate E Delaney Amy K Lee Gwen T Lapham Anna D Rubinsky Laura J Chavez Katharine A Bradley

BACKGROUND The AUDIT-C is an extensively validated screen for unhealthy alcohol use (i.e. drinking above recommended limits or alcohol use disorder), which consists of three questions about alcohol consumption. AUDIT-C scores ≥4 points for men and ≥3 for women are considered positive screens based on US validation studies that compared the AUDIT-C to "gold standard" measures of unhealthy alcoho...

ژورنال: سلامت کار ایران 2015

  Background and aims: one of the most important elements in the HSE-MS quality management system is “Audit”. Audit is the conformity of the subject with the standard requirements and regulations. The goal of this research is to design an audit procedure for health, safety and environmental quality management system based on HSE-MS in the field of printing industry considering its special condi...

ژورنال: حسابداری مالی 2020

The main purpose of this research is to investigate the effect of mandatory rotation of auditors on the relationship between audit fees and market value added, economic value added and growth opportunities for listed companies in Tehran Stock Exchange. Research hypotheses based on a statistical sample of 106 companies during an 11-year period from 2007 to 2017 were tested using the multivariabl...

2017
Peter Thornley Alyson Quinn

Clinical Audit (CA) has been recognized as a useful tool for tool for improving service delivery, clinical governance, and the education and performance of the dental team. This study develops the discussion by investigating its use as an educational tool within UK Dental Foundation Training (DFT). The aim was to investigate the views of Foundation Dentists (FDs) and Training Programme Director...

ژورنال: دانش حسابرسی 2022

The present study identifies ethical ways of auditing reporting, which define the relationship between internal audit and the various authorities of the organization. Defining these lines as determinants of impartiality and independence of internal audit is of great importance. In this research, the structural equation model has been used to test the proposed model. The information required for...

Journal: :مدیریت فرهنگ سازمانی 0
احمد خائف الهی استادیار گروه مدیریت دانشکده علوم انسانی دانشگاه تربیت مدرس مهدی معمارپور کارشناس ارشد مهندسی صنایع دانشگاه تربیت مدرس پیمان متقی دانشجوی دوره دکتری مدیریت دانشگاه تربیت مدرس

the results of audit provide feedback about the extent of human resources management participation in the realization of the strategic objectives of organization for management. human resource management audit indicates to what extent human resources management performance is in the direction of productivity improvement. the aim of this article is study of different amount of organizational pro...

  This study examines the impact of auditor perspectives of professional skepticism (i.e., the neutral perspective and the presumptive doubt perspective) on critical job outcomes within the audit profession. It focuses on audit field and probability of tension occurance. In this situation, supervisor support must have affect on their turnover intemsion, based on skeptical traits of auditors. By...

1992
P. I. Elsas Reind P. van de Riet J. J. van Leeuwen

In this paper we describe a formal model and a design based on that model of a system which offers knowledge-based support for both specification of the object of audit and specification of the planning of the audit of that object. This model can be compared to a Conceptual Model in the world of Information Systems. The object of audit includes databases containing auditee’s registrations of ec...

رحمت اله محمدی پور, عباس پور سعید

هدف اصلی مقاله حاضر بررسی امکان استقرار نظام حسابرسی داخلی مبتنی بر ریسک و شناسایی متغیرهای مربوطه در دانشگاه آزاد اسلامی کشور است. حسابرسی داخلی مبتنی بر ریسک، به عنوان یک راهکار اطمینانبخشی نسبی و شامل این احتمال است که تمام خطراتی را که به درستی مدیریت نشده‌اند،شناسایی کند و در غیر این صورت اطمینان بخشی نمی‌تواند داده شود، به‌طوری‌که این راهکار روشی را فراهم می‌کند که اطمینان می‌دهد ریسک‌های...

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید