نتایج جستجو برای: based audit
تعداد نتایج: 2957318 فیلتر نتایج به سال:
Election audit procedures usually rely on precinctbased recounts, in which workers manually review all paper ballots from selected polling places, but these recounts can be expensive due to the labor required. This paper proposes an alternative audit strategy that allows machines to perform most of the work. Precincts are recounted using recounting machines, and their output is manually audited...
Although increased mergers of audit firms in the Iranian audit market has attracted the attention of profession, regulatory bodies and researchers, little evidence is available on the motivations, barriers, processes, types, consequences and reasons for failures of audit firm’s mergers. Therefore, the present study is an attempt to open the black box of mergers of audit firms through in-depth i...
The purpose of this study is to explain the model of auditor trust in the client with an emphasis on pathology and presenting a strategy using a qualitative research method and grounded theory approach. This study was conducted in 1398 by conducting 12 in-depth interviews with partners of auditing institutes, members of the Iranian Society of Certified Public Accountants and the Audit and Manag...
BACKGROUND In high-income countries, national mortality audits are associated with improved quality of care, but there has been no previous systematic review of perinatal audit in low- and middle-income settings. OBJECTIVES To present a systematic review of facility-based perinatal mortality audit in low- and middle-income countries, and review information regarding community audit. RESULTS...
The necropsy rate in the United Birmingham Hospital has fallen from 74-4% in 1958 to 46-0% in 1972. In the Birmingham region as a whole the rate is 27-3%, approximately equal to the national rate. Most clinicians in the group who replied to a standard questionary considered that the necropsy still has an important part to play in their own practice and in undergraduate training, and they viewed...
This paper analyzes the choice between different external technology sourcing activities of a firm. On one hand, the firm can acquire new technology which is embodied in personnel. On the other hand, the firm can obtain new technology disembodied through a licensing agreement or by outsourcing the technology development from an R&D contractor. Building on Cassiman and Veugelers (2006), we test ...
Background: The effectiveness and adequacy of occupational health and safety management system should be monitored and evaluated at organization level on a regular basis. Safety audit has a clear role in the development of organizations safety management systems. Internal safety audit is a method to appraise to the management the current status of occupational health and safety at workplace. Se...
Members of the British Paediatric Neurology Association were invited to participate in a national audit of children presenting with a possible diagnosis of epilepsy. The audit was based on a 'standard' or set of pre-determined questions drawn up by an advisory audit group. The audit form comprised a total of 30 questions divided into four sections addressing history, examination, investigation,...
1. Please clarify in the background section that the validity of the AUDIT-C among young people in a non-clinical setting has been evaluated: (Dawson, Grant et al. 2005). Please refer to reviewer comment 3 below. 2. Please clarify in the conclusion section that four-item AUDIT variations scored more consistently high on all evaluated statistics (as the statistics were not tests and “tests” coul...
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