نتایج جستجو برای: audit
تعداد نتایج: 27673 فیلتر نتایج به سال:
OBJECTIVE How fertility patients utilise assisted reproductive services can depend on how easy it is to access such services locally. Little data exist to document the extent of economic outflow that accompanies cross-border patient travel specifically for medical procedures that cannot be obtained in country. METHODS In this investigation, data from Luxembourg's social security agency were u...
This study was aimed to present a model for social responsibility of audit firms using the grounded theory method. To this end, the components and dimensions of social responsibility model of audit firms were identified and explained. The research method was applied in terms of purpose, mixed (qualitative-quantitative)exploratoryin termsof datatype, anddescriptive-correlationalinterms of data c...
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 ...
Background and Aims Permit to work (PTW) system as an operational control methods, is an accepted system for control of maintenance activities hazards in chemical industries. The main objective of this study was degree of conformity analysis between existing situation of PTW system and audit criteria. Methods In this cross - sectional study, PTW system was audited in an oil and gas ex...
این مقاله به بررسی تاثیر نوع اظهارنظر و بهبود در اظهارنظر حسابرس بر قیمت و حجم معاملات سهام شرکتهای پذیرفته شده در بورس اوراق بهادار تهران پرداخته است. نوع اظهارنظر و میزان تغییر در آن به عنوان اخبار خوب و بد در مورد شرکت در نظر گرفته شده است. نمونه آماری شامل 75 شرکت میباشد. روش آماری برای آزمون فرضیهها، رگرسیون دادههای تابلویی است. برای کمی کردن بهبود در اظهارنظر حسابرس، از روش لی و وو (2...
industrial energy consumption lies between 30% and 70% of the total energy consumed in selected countries. cement production is one of the most energy intensive industries all around the world. this paper deals with an energy audit analysis in a cement plant in iran. in all recent works, after performing an energy audit, different strategies are offered to reduce energy losses. generally, these...
Prior research has estimated piece-meal the determinants of audit fees, non-audit fees and abnormal accruals. Intuition, informal analysis, and a variety of theories suggest that audit fees, non-audit fees, and abnormal accruals are jointly determined. We address this endogeneity issue by modeling the confluence of audit fees, fees for non-audit services and abnormal accruals in a system of sim...
One of the most fundamental presumptions of management audit shows that change in costs is in fir correlation with increase and decrease in activity level. However, this assumption is discussed with considering the cost stickiness by Anderson et al. it means that the amount of increase in costs with the increase in activity level is more than reduction in costs per same amount of reduction in a...
With increasing global attention to ethical issues as well as the importance of quality information in the audit, this study attempts to fill a corner of the research gap in explaining the effect of organizational silence on the ethical and professional performance of the audit community. The main purpose of this study is to investigate the extent of organizational silence in two audit societie...
الزامات افشاء و عکسالعمل بازار در قبال تغییر حسابرسان با هدف دلسرد کردن مدیریت صاحبکار برای اخذ گزارشهای حسابرسی مطلوب و یا مجوز استفاده از روش‌های حسابداری خاص ایجاد شده‌اند. بنابراین، هدف اصلی این پژوهش بررسی رابطهی بین تغییر حسابرس و گزارش حسابرسی در شرکتهای پذیرفته شده در بورس اوراق بهادار تهران است. برای تحلیل داده‌ها در بخش آمار استنباطی با توجه به اسمی بودن متغیرهای پژوهش، آزمون ناپ...
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