نتایج جستجو برای: traditional based audit
تعداد نتایج: 3136544 فیلتر نتایج به سال:
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...
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...
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...
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...
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...
Achieving information security in the cloud is not a trivial exercise. When the systems involved are accounting software systems, this becomes much more challenging in the cloud, due both to the systems architecture in use, the challenges of proper configuration, and to the multiplicity of attacks that can be made against such systems. A particular issue for accounting systems concerns maintain...
Today, the Internet along with the corporate network plays a major role in creating and advancing new business avenues. With the ever increasing deployment and usage of gigabit networks, traditional network anomaly detection based intrusion detection systems have not scaled accordingly. Most, if not all, systems deployed assume the availability of complete and clean data for the purpose of intr...
this thesis attempts to measure learning styles, self efficacy and intrinsic motivation as predictors of iranian ielts reading comprehension. in order to address this issue, a quantitative study was conducted on some randomly selected intact students at ferdowsi university. these two groups were assigned as they were undergraduate (ba=91) and graduate (ma =74) students; they were all aged betwe...
Due to the sensitive data contained in Data Warehouses (DW), it is essential to specify security measures from the early stages of the DW design and enforce them. Traditional access control models for transactional (relational) databases, based on tables, columns and rows, are not appropriate for DWs. Instead, security and audit rules defined for DWs must be specified based on the multidimensio...
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...
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