Thematische Bibliographien / Auditing

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Auswahl der wissenschaftlichen Literatur zum Thema „Auditing“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 25. Juli 2025

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Zeitschriftenartikel zum Thema "Auditing"

Hay, David. "Auditing, International Auditing and the International Journal of Auditing: Editorial." International Journal of Auditing 18, no. 1 (2014): 1. http://dx.doi.org/10.1111/ijau.12020.

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Curtis, Betty J., and Linda J. Simpson. "Auditing." JONA: The Journal of Nursing Administration 15, no. 10 (1985): 14???21. http://dx.doi.org/10.1097/00005110-198510000-00005.

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Hess, Cathy Thomas. "Auditing." Advances in Skin & Wound Care 25, no. 9 (2012): 432. http://dx.doi.org/10.1097/01.asw.0000419410.83064.b4.

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Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam, and Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability." AUDITING: A Journal of Practice & Theory 21, no. 1 (2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Ra

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Muftah, Mohammed Abu Reemah Ahmed. "The Impact of Artificial Intelligence on Auditing Practices and Financial Reporting Accuracy." Integrated Journal for Research in Arts and Humanities 2, no. 1 (2022): 40–46. http://dx.doi.org/10.55544/ijrah.2.1.49.

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The transformational effects of artificial intelligence (AI) on auditing procedures and financial reporting accuracy are examined in this study article. This research looks at how artificial intelligence (AI) tools, such data analytics and machine learning, are changing auditing by making it more efficient, lowering the risk of human mistake, and boosting the ability to spot fraud. The study outlines the advantages and difficulties of using AI in auditing via a thorough examination of the literature and an analysis of current trends. Based on important discoveries, AI-powered audits may greatl

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Sherry Huang, Sherry Huang. "General Ledger Computer Auditing Practice: Implementing a Smart Auditing Approach." International Journal of Computer Auditing 5, no. 1 (2023): 045–51. http://dx.doi.org/10.53106/256299802023120501004.

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<p>This paper showcases how JCAATs, an AI audit Software, can facilitate a smart auditing approach using General Ledger data compliant with the Audit Data Standards introduced by the American Institute of Certified Public Accountants (AICPA). We begin with an overview of the Audit Data Standards by the AICPA, followed by an exploration of the necessity for a smart auditing approach. Utilizing JCAATs, we demonstrate a smart auditing process for General Ledger accuracy testing to verify the correctness of amounts in the general ledger accounts, ensuring alignment with description and sourc

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Toshifumi Takada, Toshifumi Takada. "Uncertaity in Auditing." International Journal of Computer Auditing 5, no. 1 (2023): 052–67. http://dx.doi.org/10.53106/256299802023120501005.

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<p>Financial audits by Certified Public Accountants (CPA audits) have become mandatory for all listed companies, in accordance with legal requirements stipulated by Securities Law and the Companies Act in many countries. The audit regulatory requirement has expanded to other organizations such as universities, political parties, and labor unions. In addition to the financial audits, CPAs&rsquo; duty have expanded to the Internal Control Report. The broadening scope of audit demonstrates that society requires public or ganizations and large companies to be transparent and to be respon

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Ahmadi Sorip, Bondan Wirajaya, and Carmeli Meiden. "Pemetaani Bibliometriki terhadapi Perkembangani Penelitiani Auditi Oprasionali Menggunakani VOSviewer." AKUNTANSI 45 5, no. 1 (2024): 371–80. http://dx.doi.org/10.30640/akuntansi45.v5i1.2484.

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Accounting research and the use of operational auditing aims to trigger a signal that lies in the growth of the field of accounting research. Interpreting and explaining operational auditing and its use in the development of accounting research is the aim of this research. and the interaction phenomena of accountants as a result of this research.i Therefore, accounting research cannot be separated into subjects and objects of research. This research.i The literature review in this research provides insight into the application of operational auditing.i This study takes articles about operation

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Davenport, Kim. "Social auditing." Proceedings of the International Association for Business and Society 8 (1997): 385–96. http://dx.doi.org/10.5840/iabsproc1997838.

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Karyono, Karyono. "Fraud Auditing." Winners 3, no. 2 (2002): 150. http://dx.doi.org/10.21512/tw.v3i2.3847.

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Dissertationen zum Thema "Auditing"

Reilly, BK, and Y. Reilly. "Auditing wildlife." Koedoe, 2003. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1000882.

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Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting pro

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Nelje, Alexander, and Lisa Claesson. "Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia." Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.

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Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs

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Pettinicchio, Angela Kate. "Auditing and regulations." Thesis, City University London, 2011. http://openaccess.city.ac.uk/11662/.

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Effective financial reporting has become of critical importance in our economic markets and the international accounting scandals of the last decades have accentuated the role of auditing in protecting stakeholders' interests and contributing to an efficient functioning of financial markets. Auditing regulation has been at the centre of recent international debates (e.g. EU Green paper; 2010) and different regulatory interventions have been put in place in different countries and in different periods of time. From a theoretical point of view, there is a broad spectrum of regulatory choices tha

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Wolnizer, Peter W. "Auditing as independent authentication." Thesis, The University of Sydney, 1985. https://hdl.handle.net/2123/28515.

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Within the accounting literature, 'independence' and 'independent verification' are associated more with the mental attitude, associations and practices of auditors than with the independent authentication of what is reported in dated accounts of the financial position and performance of firms. The conventional accounting wisdom confines 'independence' to the mental state of auditors and the nature of their associations with clients and client managers. 'Verification' is commonly interpreted by accountants to depict the customary activities of auditors who may be presumed to be independent in

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Aboa, Yohann Pierre Junior D. "Continuous Auditing: Technology Involved." Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.

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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactio

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Odendaal, Elizabeth Margaretha. "Regulering van die ouditeurprofessie in Suid-Afrika." Pretoria : [S.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-05252006-152736.

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Aba-Alkhail, Khalid Ibrahim. "Regulating the auditing profession in Saudi Arabia : the formulation of early auditing standards." Thesis, University of Essex, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343504.

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Ching, Siu-ming Vincent. "Computer auditing in Hong Kong /." [Hong Kong : University of Hong Kong], 1986. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12325764.

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Li, Chuntao. "Two essays on auditing quality in China's audit market for listed firms." Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/HKUTO/record/B39557832.

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Blundell, Adrian Wesley. "Continuous auditing technologies and models." Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/476.

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Continuous auditing is not a totally new concept, but it has not been widely implemented, and has existed mostly as a point of debate amongst the auditing fraternity. This may soon change, as continuous auditing has become a topic of great interest, especially in the last decade. This may be due to a combination of reasons. In the last decade, much of the confidence in auditors’ reports was lost due to corporate governance scandals. This also brought about a greater desire for faster, more reliable reporting on which to base decisions. This desire has been transposed into regulations such as t

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Bücher zum Thema "Auditing"

Guy, Dan M. Auditing. Harcourt Brace Jovanovich, 1987.

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Ponemon, Lawrence A., and David R. L. Gabhart, eds. Auditing. Springer New York, 1991. http://dx.doi.org/10.1007/978-1-4612-3190-5.

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Association of Chartered Certified Accountants (ACCA). Auditing. BPP Ltd., 1986.

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A, Smith Kenneth, ed. Auditing. Professional Publications, 1988.

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Wayne, Alderman C., and Winters Alan J, eds. Auditing. 5th ed. Dryden Press, 1999.

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Brian, Coyle, ed. Auditing. BPP Publishing, 1990.

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Wayne, Alderman C., and Winters Alan J, eds. Auditing. 2nd ed. Harcourt Brace Jovanovich, 1990.

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H, Scheiner James, ed. Auditing. 2nd ed. Houghton Mifflin, 1997.

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1948-, Whittington Ray, ed. Auditing. Irwin, 1994.

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1948-, Whittington Ray, ed. Auditing. 2nd ed. Irwin, 1997.

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Buchteile zum Thema "Auditing"

Welfens, Maria J., and Nadja Schiemann. "Öko-Auditing — Environmental Auditing." In Umweltökonomie und zukunftsfähige Wirtschaft. Physica-Verlag HD, 1994. http://dx.doi.org/10.1007/978-3-642-46953-4_35.

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González-Díaz, Belén, and Roberto García-Fernández. "Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2362.

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Hyytinen, Ari, and Juha-Pekka Kallunki. "Auditing." In Encyclopedia of Law and Economics. Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_93.

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Hyytinen, Ari, and Juha-Pekka Kallunki. "Auditing." In Encyclopedia of Law and Economics. Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-7883-6_93-1.

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González-Díaz, Belén, and Roberto García-Fernández. "Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2362-1.

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Weik, Martin H. "auditing." In Computer Science and Communications Dictionary. Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_1027.

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Raab, Francois. "Auditing." In Encyclopedia of Big Data Technologies. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-63962-8_125-1.

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Hüsch, Alexander, Dirk Distelrath, and Tanja Hüsch. "Auditing." In Applications of GPT in Finance, Compliance, and Audit. Springer Fachmedien Wiesbaden, 2024. http://dx.doi.org/10.1007/978-3-658-45282-7_11.

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Hampton, Andrew. "Auditing." In Working with Boys. Routledge, 2023. http://dx.doi.org/10.4324/9781003312123-32.

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González-Díaz, Belén, and Roberto García-Fernández. "Auditing." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2362.

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Konferenzberichte zum Thema "Auditing"

John, Jeremiah Jay, Adinife Patrick Azodo, Emmanuel Uda Bawa-Boyi, and Francis C. Mezue. "Energy Auditing for University Energy Management: A Tool for Enhancing Sustainability." In Africa International Conference on Clean Energy and Energy Storage. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-x2str1.

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Universities are significant energy consumers, and effective energy management is important for sustainability and cost reduction. This article explores the role of energy audits in helping universities improve their energy management and sustainability practices. It analyzes research from 2010 to 2024 to identify various energy auditing techniques, tools, and methodologies used by different institutions. The article demonstrates how diverse auditing approaches can uncover energy inefficiencies and propose practical solutions. Key findings indicate that thorough energy audits are important for

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Wang, Xi, Nickolai Zeldovich, and M. Frans Kaashoek. "Retroactive auditing." In the Second Asia-Pacific Workshop. ACM Press, 2011. http://dx.doi.org/10.1145/2103799.2103810.

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van Herwaarden, A. J. F., and R. M. Sykes. "HSE Auditing." In SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35932-ms.

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Robertson, Ronald E., Shan Jiang, David Lazer, and Christo Wilson. "Auditing Autocomplete." In the 10th ACM Conference. ACM Press, 2019. http://dx.doi.org/10.1145/3292522.3326047.

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Galdon Clavell, Gemma, Mariano Martín Zamorano, Carlos Castillo, Oliver Smith, and Aleksandar Matic. "Auditing Algorithms." In AIES '20: AAAI/ACM Conference on AI, Ethics, and Society. ACM, 2020. http://dx.doi.org/10.1145/3375627.3375852.

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Kenthapadi, Krishnaram, Nina Mishra, and Kobbi Nissim. "Simulatable auditing." In the twenty-fourth ACM SIGMOD-SIGACT-SIGART symposium. ACM Press, 2005. http://dx.doi.org/10.1145/1065167.1065183.

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Raji, Inioluwa Deborah, and Joy Buolamwini. "Actionable Auditing." In AIES '19: AAAI/ACM Conference on AI, Ethics, and Society. ACM, 2019. http://dx.doi.org/10.1145/3306618.3314244.

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Raja, J., and M. Ramakrishnan. "Implementing continuous auditing and compression technique in log auditing." In 2016 Eighth International Conference on Advanced Computing (ICoAC). IEEE, 2017. http://dx.doi.org/10.1109/icoac.2017.7951769.

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Lau, Jeremy, Matthew Arnold, Michael Hind, and Brad Calder. "Online performance auditing." In the 2006 ACM SIGPLAN conference. ACM Press, 2006. http://dx.doi.org/10.1145/1133981.1134010.

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Motwani, Rajeev, Shubha U. Nabar, and Dilys Thomas. "Auditing SQL Queries." In 2008 IEEE 24th International Conference on Data Engineering (ICDE 2008). IEEE, 2008. http://dx.doi.org/10.1109/icde.2008.4497437.

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Berichte der Organisationen zum Thema "Auditing"

Thompson, Kelly Glen. Software Testing - Auditing Software Quality Assurance Plans. Office of Scientific and Technical Information (OSTI), 2017. http://dx.doi.org/10.2172/1364571.

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Blocki, Jeremiah, Nicolas Christin, Anupam Datta, and Arunesh Sinha. Auditing Rational Adversaries to Provably Manage Risks. Defense Technical Information Center, 2012. http://dx.doi.org/10.21236/ada579940.

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Ruthberg, Zella G. Guide to auditing for controls and security. National Bureau of Standards, 1988. http://dx.doi.org/10.6028/nbs.sp.500-153.

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Kellenberg, Derek, and Arik Levinson. Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards. National Bureau of Economic Research, 2016. http://dx.doi.org/10.3386/w22593.

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Winters, Matthew, and Sandra Peters. Comment Letter to the IAASB on Fraud Auditing Standard. CFA Institute, 2024. http://dx.doi.org/10.56227/24.2.8.

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Boleslavsky, Raphael, Bruce Carlin, and Christopher Cotton. Competing for Capital: Auditing and Credibility in Financial Reporting. National Bureau of Economic Research, 2017. http://dx.doi.org/10.3386/w23273.

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Beron, Kurt, Helen Tauchen, and Ann Dryden Witte. A Structural Equation Model for Tax Compliance and Auditing. National Bureau of Economic Research, 1988. http://dx.doi.org/10.3386/w2556.

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Disi, Metitiri. Auditing Linux systems for a secure enterprise IT environment. Iowa State University, 2022. http://dx.doi.org/10.31274/cc-20240624-263.

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Zhang, Shuo, and Peter Kuhn. Measuring Bias in Job Recommender Systems: Auditing the Algorithms. National Bureau of Economic Research, 2024. http://dx.doi.org/10.3386/w32889.

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Faveri, Benjamin, Maureen Johnson-León, Prem Sylvester, et al. Towards A Global AI Auditing Framework: Assessment and Recommendations. Edited by Luis Adrián Castro-Quiroa, Eloísa Gacía-Canseco, Joan Hassan, et al. International Panel on the Information Environment (IPIE), 2025. https://doi.org/10.61452/zwed1485.

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A high-level précis of the Synthesis Report can be found in the Summary for Policymakers Recommendations for a Global AI Auditing Framework: Summary of Standards and Features. The growing integration of artificial intelligence (AI) into critical sectors of society, from healthcare to education, has the potential to support widespread social transformation and progress. However, AI systems also have the power to perpetuate biases, deepen inequalities, and cause environmental harm. Accurately evaluating the risks and benefits of an AI system requires a careful audit. Current approaches to auditi

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