We examine whether the 2019 introduction of critical audit matter (CAM) reporting in reports United States is associated with improvements issuers’ internal controls over financial reporting. propose that increased scrutiny by auditors on CAM-related matters may lead to early identification and client remediation material weaknesses control (ICMW). Analyses show compared companies, treatment co...

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The details of an external quality assessment scheme in histopathology based on district general hospitals in south west England are described. The scheme is supplementary to internal audit carried out in individual departments.

Internal audit, as an autoimmune method of university, can prevent the misconduct managers and protect benefits stakeholders. It is indispensable part university governance for improving structure. The quality internal audit be improved via strengthening independence promoting innovation business, applying big data work, enhancing theoretical research. could guarantee ordinary operation optimiz...

That the documentation of about 10% of deceased patients contained errors at the beginning of the study suggests that clinical staff were paying insufficient attention to the identification and details of deceased patients. Although some of the discrepancies were arguably less important, such as errors in unit number or address, a substantial proportion could have had serious consequences. Thes...

in this study, the effect of audit quality on agency costs and information asymmetry has been examined. among the accepted companies 99 ones in tehran stock exchange were selected for statistical samples from 1385 to 1392 in order to attain the research purposes. to measure the audit quality, it has been used the observable variables such as the percentage of institutional investors, the type o...

BACKGROUND Increasing alcohol consumption and related harms have been reported among the elderly population of Europe. Consequently, it is important to monitor patterns of alcohol use, and to use a valid and reliable tool when screening for risky consumption in this age group. The aim was to evaluate the internal consistency reliability and construct validity of the Alcohol Use Disorders Identi...