Audit market concentration causes to decrease the scope of companies' au-thorities for selecting the audit institutions but instead it increases the power of auditors' market that it turns, leads to a decrease in quality and an increase in auditors' stress. The purpose of the present research is to study the effect of audit market concentration on auditors's job stress and audit quality of Tehr...

Editorial Audit: time to rethink Doctors carry out 20,000 audit projects each year. This will have cost the NHS £834 million by the end of the century.1 What is the benefit to patients? Most clinicians would immediately reply "very little". The NHS Executive is more guarded in reply, but, tellingly, has commissioned more research on the value of audit. The NHS Audit Initiative was formally laun...

This paper shows the problem of multi-source heterogeneous data integration in the audit data storage and access problems. Based on the analyses of existing data integration model, combining with the service-oriented architecture theory, this paper proposes a data center pattern, which is suitable for multi-source heterogeneous data integration model to audit. Furthermore this paper puts forwar...

Complex logistics audit system Complex logistics audit system is a tool for realization of logistical audit in the company. The current methods for logistics audit are based on “ad hok” analysis of logisticsl system. This paper describes system for complex logistics audit. It is a global diagnostics of logistics processes and functions of enterprise. The goal of logistics audit is to provide co...

This paper theorizes the use of a hybrid expert system to support a complete audit of financial statements for an enterprise. The expert system proposed would support the audit process by using two types of artificial intelligence technologies: case-based reasoning and fuzzy logic technologies. The case base and automated reasoning recommendations would give the auditing firm another insight on...

Since 2002, regulations have changed the landscape of internal audit as well as how many internal audit departments are viewed by senior management and the board, making it difficult for internal audit, especially small and medium departments, to maintain a role in the risk management process. Many companies are beginning to realize the benefit of using business intelligence in the risk managem...