OBJECTIVES To investigate the attitudes of general practitioners to medical audit, and any associations between their attitudes and their personal characteristics. DESIGN Postal questionnaire survey. SETTING --Staffordshire, United Kingdom. SUBJECTS 870 Staffordshire general practitioners. MAIN MEASURES Agreement or disagreement and associations between the attitudes to 16 statements abou...

the results of examination of annual financial statements by independent experts (auditors) are presented in reports. we have tried to examine and evaluate the activities of two important professions of accountancy and auditing in iran, in preparing and validating annual financial statements, and relate these evaluations to group behavior of share – holders and analyses of stock – brokers. for ...

BACKGROUND The Alcohol Use Disorders Identification Test (AUDIT) is a 10-item alcohol screener that has been recommended for use in Aboriginal primary health care settings. The time it takes respondents to complete AUDIT, however, has proven to be a barrier to its routine delivery. Two shorter versions, AUDIT-C and AUDIT-3, have been used as screening instruments in primary health care. This pa...

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...

It has become increasingly difficult for the traditional audit information system to find out the necessary audit information from the mass data generated in the large scale application of accounting computerization and ERP software, etc. For the current massive financial and operation information data of enterprises, a new audit model is necessarily explored to satisfy the requirements on mass...