Log in

Relevant bibliographies by topics / Audit quality definition / Journal articles

To see the other types of publications on this topic, follow the link: Audit quality definition.

Journal articles on the topic 'Audit quality definition'

Author: Grafiati

Published: 4 June 2021

Last updated: 16 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Audit quality definition.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Clacher, Iain, Alan Duboisée de Ricquebourg, and Amy May. "Who gets all the PIE? Regulation of the statutory audit for private UK companies." Accounting, Auditing & Accountability Journal 32, no. 5 (2019): 1297–324. http://dx.doi.org/10.1108/aaaj-12-2015-2341.

Full text

Abstract:

Purpose While recently introduced EU regulation on the statutory audit of public interest entities (PIEs) aims to improve audit competition and quality, its success and impact depends on the definition of a PIE applied across the various EU Member States. In the UK, even though little is known about their auditing choices, these changes will not apply to most private companies despite their importance to the wider economy. The purpose of this paper is to provide an in-depth analysis of the private company audit market and examine the lobbying behaviour of the accounting profession around the d

APA, Harvard, Vancouver, ISO, and other styles

2

Ojala, Hannu, Mervi Niskanen, Jill Collis, and Kati Pajunen. "Audit quality and decision-making in small companies." Managerial Auditing Journal 29, no. 9 (2014): 800–817. http://dx.doi.org/10.1108/maj-08-2014-1063.

Full text

Abstract:

Purpose – This paper aims to focus on economic consequences of audit outcomes by investigating the concept of audit quality operationalised as seven components of audit benefits to owner-managers of small companies. Design/methodology/approach – The authors analyse survey data collected in 2013 from 642 small private companies above the audit exemption threshold in Finland. Findings – No significant association was found between engagement of a Big 4 auditor (proxy for audit quality) and any of the audit benefits tested. However, the results provide consistent evidence of a positive relationsh

APA, Harvard, Vancouver, ISO, and other styles

3

Dutta, A., R. R. Parker, and T. W. Fleet. "Audit in two acute psychiatric units." Psychiatric Bulletin 15, no. 6 (1991): 351–52. http://dx.doi.org/10.1192/pb.15.6.351.

Full text

Abstract:

The Royal College of Psychiatrists (1989) has recently produced its own preliminary report on medical audit. It defines medical audit as: “The systematic, critical analysis of the quality of medical care, including the procedures used for diagnosis and treatment, the use of resources and the resulting outcome and quality of life for the patients.” This definition is in essence similar to that of the Royal College of Physicians.

APA, Harvard, Vancouver, ISO, and other styles

4

Gődény, Sándor. "Quality assurance and quality improvement in medical practice – Part 3. Clinical audit in medical practice." Orvosi Hetilap 153, no. 5 (2012): 174–83. http://dx.doi.org/10.1556/oh.2012.29293.

Full text

Abstract:

The first two articles in the series were about the definition of quality in healthcare, the quality approach, the importance of quality assurance, the advantages of quality management systems and the basic concepts and necessity of evidence based medicine. In the third article the importance and basic steps of clinical audit are summarised. Clinical audit is an integral part of quality assurance and quality improvement in healthcare, that is the responsibility of any practitioner involved in medical practice. Clinical audit principally measures the clinical practice against clinical guideline

APA, Harvard, Vancouver, ISO, and other styles

5

Redko, О. Yu. "The Quality of Audit Cervices: Dreams and Illusions." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (July 14, 2018): 34–38. http://dx.doi.org/10.31767/nasoa.3.2018.03.

Full text

Abstract:

A review of quality in the context of audit services leads to the conclusion that if the services fully conform to the customer’s expectations, these services are quality ones. The quality of audit services is analyzed from the perspective of the Law of Ukraine “Audit of Financial Reporting and Audit Activities” from 21.12.2017. Analysis of factors differentiating customer expectations of the results of audit services allow for the conclusion that because quality requirements set by various auditors for the same audit service may differ, a single set of quality criteria cannot be elaborated. &

APA, Harvard, Vancouver, ISO, and other styles

6

Sarath, Bharat. "Audit quality within adverse selection markets." Asian Review of Accounting 24, no. 1 (2016): 2–18. http://dx.doi.org/10.1108/ara-12-2015-0127.

Full text

Abstract:

Purpose – Auditing may be viewed as an arrangement for reducing inefficiencies arising from the fundamental market conflict between a seller who wants as high a price as possible and a buyer who wants to pay as low a price as possible. In more general terms, sellers prefer policies that boost the stock price in the short run whereas buyers would prefer the price to peak when they are ready to sell some time in the future. By framing audited financial reports within this context, the purpose of this paper is to provide some insights regarding both audit institutions and audit regulation. Design

APA, Harvard, Vancouver, ISO, and other styles

7

Vaicekauskas, Darius. "Types of audit quality research: their advantages and disadvantages." Buhalterinės apskaitos teorija ir praktika, no. 14 (December 18, 2013): 30–40. http://dx.doi.org/10.15388/batp.2013.13440.

Full text

Abstract:

There is no single common definition of audit quality. Audit quality depends upon the observer, as well as on methods used in order to evaluate it. Considering that audit quality is usually an object under the investigation of three groups of stakeholders - external users, preparers and supervision authorities – three types of audit quality researches can be determined. In accordance to laws applicable in different countries, auditors and audit firms are usually periodically inspected by professional competent inspectors. The inspectors assess whether the firms and auditors do not infrin

APA, Harvard, Vancouver, ISO, and other styles

8

REDKO, О. "The Yanus-Like Quality of the Ukrainian Audit." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 3 (December 22, 2020): 70–76. http://dx.doi.org/10.31767/nasoa.3-2020.07.

Full text

Abstract:

The external control over the quality of audit is exercised in Ukraine due to the requirement of the specialized law, in spite of the missing definition of the quality of audit and its criteria in domestic and international normative documents. The article’s objective is to draw attention to the issue of the quality of audit by elaborating on its dual nature, terms and principles for organization of control over business results of auditing entities and user expectations concerning these results. For this purpose, the quality of audit is addressed from two dimensions: external and internal. Th

APA, Harvard, Vancouver, ISO, and other styles

9

Chen, Li, Shiqing Yao, and Kaijie Zhu. "Responsible Sourcing Under Supplier-Auditor Collusion." Manufacturing & Service Operations Management 22, no. 6 (2020): 1234–50. http://dx.doi.org/10.1287/msom.2019.0861.

Full text

Abstract:

Problem definition: Although they enjoy low costs in sourcing from emerging economies, global brands also face serious brand and reputation risks from their suppliers’ noncompliance with environmental and labor standards. Such a supplier problem can be viewed as a process quality problem concerning how products are sourced and produced. Academic/practical relevance: Addressing this problem is a key component of many global companies’ responsible sourcing programs. A common approach is to use an audit as an auxiliary supplier screening mechanism. However, in regions with lax law enforcement, an

APA, Harvard, Vancouver, ISO, and other styles

10

Kletska, Olha, Anatoliy Falendysh, Oleh Vasylenko, and Andrii Onyshchenko. "Definition of the coefficient of blackness for inhomogeneous surfaces under conducting thermography." MATEC Web of Conferences 178 (2018): 06015. http://dx.doi.org/10.1051/matecconf/201817806015.

Full text

Abstract:

The paper considers the possibility of determining the coefficient of blackness or the degree of radiation for inhomogeneous surfaces during thermography. Such approach will allow increasing the accuracy of the analysis of the level of qualitative heat losses during the energy audit of the facility. As a rule, when conducting an energy audit, reference values are used which are given only for one type of material, which introduces an additional error both in the measurement and in the processing of the material.In the majority of cases, thermography is carried out on inhomogeneous surfaces tha

APA, Harvard, Vancouver, ISO, and other styles

11

Alnodel, Ali, and Stuart Turley. "Changes of audit methodologies in less developed countries: affirmation of internationalisation, reality of audit practice and society’s negotiation." Corporate Ownership and Control 7, no. 3 (2010): 304–22. http://dx.doi.org/10.22495/cocv7i3c2p5.

Full text

Abstract:

This paper reports on an interpretive study carried out to explore the change of audit methodologies toward the Business Risk Audit (henceforth, the BRA) approach in Less Developed Countries (henceforth, LDCs). It argues that changes of audit methodologies in LDCs proceeds through assurance of the international affiliation by the Internationally Affiliated Audit firms (henceforth, IAA), confrontation of reality of local audit practice and social discourse about the international affiliation rather than the actual change of the core of the audit methodology itself in order to claim quality, sup

APA, Harvard, Vancouver, ISO, and other styles

12

West, Jamie, Jennifer Atherton, Seán J. Costelloe, Ghazaleh Pourmahram, Adam Stretton, and Michael Cornes. "Preanalytical errors in medical laboratories: a review of the available methodologies of data collection and analysis." Annals of Clinical Biochemistry: International Journal of Laboratory Medicine 54, no. 1 (2016): 14–19. http://dx.doi.org/10.1177/0004563216669384.

Full text

Abstract:

Preanalytical errors have previously been shown to contribute a significant proportion of errors in laboratory processes and contribute to a number of patient safety risks. Accreditation against ISO 15189:2012 requires that laboratory Quality Management Systems consider the impact of preanalytical processes in areas such as the identification and control of non-conformances, continual improvement, internal audit and quality indicators. Previous studies have shown that there is a wide variation in the definition, repertoire and collection methods for preanalytical quality indicators. The Intern

APA, Harvard, Vancouver, ISO, and other styles

13

N, Wadesango, and Mhaka C. "The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities." Journal of Economics and Behavioral Studies 9, no. 4(J) (2017): 230–41. http://dx.doi.org/10.22610/jebs.v9i4(j).1836.

Full text

Abstract:

This study examined the impact of enterprise risk management (ERM) and internal audit function (IAF) on the financial reporting quality (FRQ) of state universities in Zimbabwe. Utilizing a dataset of 250 respondents from across nine (9) state universities, the researchers examined the effectiveness of ERM and the IAF on the quality of financial reporting in state universities. The researchers employed the contingency theory and studied each university separately to report on items that are specific to each and then also establish a commonality in the definition of parameters to be used in sett

APA, Harvard, Vancouver, ISO, and other styles

14

N, Wadesango, and Mhaka C. "The Effectiveness of Enterprise Risk Management and Internal Audit Function on Quality of Financial Reporting in Universities." Journal of Economics and Behavioral Studies 9, no. 4 (2017): 230. http://dx.doi.org/10.22610/jebs.v9i4.1836.

Full text

Abstract:

This study examined the impact of enterprise risk management (ERM) and internal audit function (IAF) on the financial reporting quality (FRQ) of state universities in Zimbabwe. Utilizing a dataset of 250 respondents from across nine (9) state universities, the researchers examined the effectiveness of ERM and the IAF on the quality of financial reporting in state universities. The researchers employed the contingency theory and studied each university separately to report on items that are specific to each and then also establish a commonality in the definition of parameters to be used in sett

APA, Harvard, Vancouver, ISO, and other styles

15

Pečiūrienė, Aleksandra. "Analytical procedures in volatile business entities audit context." Buhalterinės apskaitos teorija ir praktika, no. 15A (July 9, 2014): 49–61. http://dx.doi.org/10.15388/batp.2014.15a.4.

Full text

Abstract:

Evolution of the Lithuanian auditing system recently has been influenced by the European Union picked and chosen process of auditing internationalization. Today among effective ISA there are standards that outline application of analytical procedures in audit. The increasingly important role is assigned to analytical procedures in the audit of business entities operative under the market economy conditions. The objective of the article is to explore the substance and application of analytical procedures in audit. The contribution of this study is polysemantic. The definition of analytica

APA, Harvard, Vancouver, ISO, and other styles

16

Brown, Katherine L., Christina Pagel, Rhian Brimmell, et al. "Definition of important early morbidities related to paediatric cardiac surgery." Cardiology in the Young 27, no. 4 (2016): 747–56. http://dx.doi.org/10.1017/s1047951116001256.

Full text

Abstract:

AbstractBackgroundMorbidity is defined as a state of being unhealthy or of experiencing an aspect of health that is “generally bad for you”, and postoperative morbidity linked to paediatric cardiac surgery encompasses a range of conditions that may impact the patient and are potential targets for quality assurance.MethodsAs part of a wider study, a multi-disciplinary group of professionals aimed to define a list of morbidities linked to paediatric cardiac surgery that was prioritised by a panel reflecting the views of both professionals from a range of disciplines and settings as well as paren

APA, Harvard, Vancouver, ISO, and other styles

17

Harvey, D. J., and S. Albert. "Standardized definition of contamination and evidence-based target necessary for high-quality blood culture contamination rate audit." Journal of Hospital Infection 83, no. 3 (2013): 265–66. http://dx.doi.org/10.1016/j.jhin.2012.11.004.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Kass-Iliyya, Antoine, and Hashim Hashim. "Nocturnal polyuria: Literature review of definition, pathophysiology, investigations and treatment." Journal of Clinical Urology 12, no. 1 (2018): 60–71. http://dx.doi.org/10.1177/2051415818756792.

Full text

Abstract:

Nocturnal polyuria (NP) is characterised by increased urine production overnight in comparison to daytime. It has significant adverse events in adults including reduced quality of life, increased risk of falls and increased mortality. Although NP can be a manifestation of other significant conditions like heart failure and sleep apnoea, there are lots of unanswered questions about NP. What is the underlying pathophysiology? Is NP a physiological manifestation of ageing? Is the circadian change of vasopressin release the primary pathology? Or is it a secondary phenomenon to a low diurnal produc

APA, Harvard, Vancouver, ISO, and other styles

19

Tangolo, Domenico, Aldo Ravaglia, Alessandro Migliardi, Roberto Gnavi, and Alberto Borraccino. "Audit clinico sugli interventi di adenotonsillectomia in Regione Piemonte: un intervento multilivello." Medico e Bambino pagine elettroniche 24, no. 7 (2021): 188–96. http://dx.doi.org/10.53126/mebxxiv188.

Full text

Abstract:

Background: Despite the dissemination of national and international clinical and organizational guidelines, adenotonsillectomy is still subject to a significant variability both at local and regional levels. To address the criticalities related to the different phases leading to adenotonsillectomy, the Department of Health in Piedmont engaged a multi-disciplinary team to carry out an intervention to improve the quality of care. To address the issue, the working group started a regional clinical audit. - Objective: To describe the approach and the process that involved more than one hundred pro

APA, Harvard, Vancouver, ISO, and other styles

20

Gustavson, Maria, and Aksel Sundström. "Organizing the Audit Society: Does Good Auditing Generate Less Public Sector Corruption?" Administration & Society 50, no. 10 (2016): 1508–32. http://dx.doi.org/10.1177/0095399716674306.

Full text

Abstract:

Few cross-country studies examine the effects of auditing quality on public sector corruption. We present a definition of good auditing consisting of three principles: independence, professionalism, and recognizing the people as the principal. Using novel data from an original expert survey covering more than 100 countries, the concept is then operationalized and tested empirically. The results demonstrate that good auditing has a positive effect on national levels of public sector corruption. This lends reason to believe that auditing which is organized according to certain principles has pot

APA, Harvard, Vancouver, ISO, and other styles

21

Guðbjartsson, Einar, and Jón Snorri Snorrason. "Umhverfi og starfsemi endurskoðunarnefnda – bakgrunnur nefndarmanna og traust á fjárhagsupplýsingum." Tímarit um viðskipti og efnahagsmál 14, no. 1 (2017): 25. http://dx.doi.org/10.24122/tve.a.2017.14.1.2.

Full text

Abstract:

The aim of this paper is to report partial results of a study on the environment and practices of audit committees in Iceland. The findings of two surveys, one from 2012 and the other from 2016, are compared. The paper identifies, among other things, education of committee members, reliance on financial informatin and the emphasis of audit committees. In the Annual Accounts Act, no. 3/2006, it is required for certain legal entities, public interest entities, according to the Act of Auditors, no. 79/2008, to establish an Audit Committee. The purpose of the audit committee is to ensure the high

APA, Harvard, Vancouver, ISO, and other styles

22

Spivak, Emily S., Sara E. Cosgrove, and Arjun Srinivasan. "Measuring Appropriate Antimicrobial Use: Attempts at Opening the Black Box." Clinical Infectious Diseases 63, no. 12 (2016): 1–6. http://dx.doi.org/10.1093/cid/ciw658.

Full text

Abstract:

Abstract Indiscriminate antimicrobial use has plagued medicine since antibiotics were first introduced into clinical practice &gt;70 years ago. Infectious diseases physicians and public health officials have advocated for preservation of these life-saving drugs for many years. With rising burden of antimicrobial-resistant organisms and Clostridium difficile infections, halting unnecessary antimicrobial use has become one of the largest public health concerns of our time. Inappropriate antimicrobial use has been quantified in various settings using numerous definitions; however, no establis

APA, Harvard, Vancouver, ISO, and other styles

23

DERNOVSKAYA, Irina N. "The audit reform in the United Kingdom: Challenges and the future." International Accounting 22, no. 8 (2021): 907–21. http://dx.doi.org/10.24891/ia.24.8.907.

Full text

Abstract:

Subject. Intended to counter fraud and unreasonably high bonuses for top executives, the U.K. corporate governance and audit reform implies some changes so as to improve the financial transparency of companies, primarily, large and public interest entities. The reform is called to maintain the lucrativeness and competitiveness of the U.K. financial markets, creating a sustainable and manageable environment, which major long-term investors seek. Objectives. I review and summarize proposals set out in the reform as best-in-class practices, which may work in auditing and assurance in Russia and u

APA, Harvard, Vancouver, ISO, and other styles

24

Montagnani, Andrea, Laura Moribidoni, Tiziana Attardo, et al. "The discharge of patients with diabetes from Internal Medicine Units: a clinical audit." Italian Journal of Medicine 9, no. 2 (2015): 141. http://dx.doi.org/10.4081/itjm.2015.486.

Full text

Abstract:

The aim of the present study was to address it by conducting a clinical audit, one that focused on the quality evaluation of the assistance given to patients with diabetes at the moment of their discharge from hospital. The clinical audit was structured in 5 phases: i) preparation; ii) definition of criteria, indicators and standards; iii) retrospective data collection; iv) data analysis, identification of main deviations from standards; v) implementation of corrective measures. Twenty Departments of Internal Medicine from 10 Italian regions retrospectively reviewed medical reports obtaining a

APA, Harvard, Vancouver, ISO, and other styles

25

RADIONOV, Yurii. "FINANCIAL CONTROL AND FORMATION OF COMPLIANCE AUDIT TO ENSURE EFFECTIVE MANAGEMENT OF BUDGET FUNDS." Economy of Ukraine 2020, no. 11 (2020): 21–40. http://dx.doi.org/10.15407/economyukr.2020.11.021.

Full text

Abstract:

The system of state financial control of Ukraine is investigated, its conceptual apparatus is analyzed. It is noted that a significant lever of influence on the efficiency of budget management is control as an important component of the public financial management system. The control function in the budget expenditure management system helps to effectively manage finances within the current legislation. However, despite the current legislative and regulatory framework, in the field of public financial control there remain issues that require a separate legislative regulation of the status of e

APA, Harvard, Vancouver, ISO, and other styles

26

Selishchev, S. V. "Selected issues of using international standards of auditing when assessing the application of the going concern basis by management personnel of a company." Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, no. 1-2 (March 20, 2018): 96–100. http://dx.doi.org/10.31767/nasoa.1-2.2018.09.

Full text

Abstract:

The article deals with selected issues of the application of international standards of audit in domestic practice. The source of the main problem, which hinders the development of a unified methodological approach to the application of international standards, is determined, and proposals for its solution are provided. Particular attention is paid to the methodological recommendations for reflecting the requirements of international standards in the auditor’s working papers. The investment activity of foreign partners in Ukraine is conditional on the financial statement clarity for dome

APA, Harvard, Vancouver, ISO, and other styles

27

Tsarenko, O. "FEATURES OF DEFINITION OF THE OBJECT OF LOCALIZATION OF EFFORTS IN THE IMPLEMENTATION OF THE QUALITY CONTROL SYSTEM OF AUDIT SERVICES." Investytsiyi: praktyka ta dosvid, no. 5 (March 16, 2021): 5. http://dx.doi.org/10.32702/2306-6814.2021.5.5.

Full text

APA, Harvard, Vancouver, ISO, and other styles

28

Erlick, Mariah, Irene Dutko Fioravanti, Jeffrey Yaeger, Spencer Studwell, and Jan Schriefer. "An Interprofessional, Multimodal, Family-Centered Quality Improvement Project for Sleep Safety of Hospitalized Infants." Journal of Patient Experience 8 (January 1, 2021): 237437352110083. http://dx.doi.org/10.1177/23743735211008301.

Full text

Abstract:

The American Academy of Pediatrics published expanded guidelines for infant safe sleep in 2011, expanding the definition from “back to sleep” to “safe to sleep,” more fully describing risk factors and guidelines. In 2016, the guidelines were revised to promote “providers modeling safe sleep behavior” to the highest level of recommendation. Previous studies have addressed the difficulty in creating clear, consistent communication between health care providers and families during an infant’s inpatient stay. This institutional update describes an interprofessional and family-centered quality impr

APA, Harvard, Vancouver, ISO, and other styles

29

Knyshek, Oksana, Olena Konovalova, and Valentyna Synelnyk. "Audit of the Continuity of Enterprise Activity." Accounting and Finance, no. 4(90) (2020): 103–11. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-103-111.

Full text

Abstract:

In the conditions of the economic crisis, there is more and more growth in the need for reliable information about the prospects for the enterprise development for making economic decisions. The audit of the continuity of enterprise activity allows to improve the quality of information contained in the financial statements, as well as to provide all stakeholders with information resource, which contains an independent professional judgment of the auditor on the activities of the entity on a continuous basis. The purpose of the article is to reveal the essence of the going concern principle in

APA, Harvard, Vancouver, ISO, and other styles

30

Irvine, Donald, and Liam Donaldson. "Quality and standards in health care." Proceedings of the Royal Society of Edinburgh. Section B. Biological Sciences 101 (1993): 1–30. http://dx.doi.org/10.1017/s0269727000005649.

Full text

Abstract:

SynopsisThe chapter describes the professional and regulatory landmarks which have influenced the development of the quality movement in health care in the UK and the USA. They reflect the similarities and differences in the approach to quality which have evolved within the National Health Service in Britain when compared with a free market system of health care such as that in North America.A conceptual framework is used to approach the definition and assessment of quality of health care, noting in particular Donabedian's seminal triad of structure, process and outcome as well as the outcomes

APA, Harvard, Vancouver, ISO, and other styles

31

Kononenko, Oksana. "THEORETICAL ASPECTS OF THE ORGANIZATION BRAND MANAGEMENT." Innovative Technologies and Scientific Solutions for Industries, no. 1 (15) (March 31, 2021): 76–82. http://dx.doi.org/10.30837/itssi.2021.15.076.

Full text

Abstract:

The subject matter of research in the article is the development of the concept of "brand", as well as modern approaches to the process of brand formation of the organization. Recent decades the concept of "brand" has become widespread. It is applied to the individual, to the enterprise, and also to government initiatives. However, in the literature there is no single point of view on the definition of this concept. The goal of the article is to analyze the existing definitions of the concept of "brand" and modern approaches to the process of brand formation of the organization. To achieve thi

APA, Harvard, Vancouver, ISO, and other styles

32

Savčuk, Olga. "INTERNAL AUDIT EFFICIENCY EVALUATION PRINCIPLES." Journal of Business Economics and Management 8, no. 4 (2007): 275–84. http://dx.doi.org/10.3846/16111699.2007.9636180.

Full text

Abstract:

Current business environment has experienced rapid and revolutionary change with far reaching consequences for companies worldwide. Management responses to fierce global competition include improved quality and risk management initiatives, reengineered structures and processes and greater accountability to ensure more timely, reliable and relevant information for decision‐making and to secure confidence and trust of the investors. Over the last few years the importance to the strong corporate governance of managing risk has been increasingly acknowledged. Companies are under pressure to identi

APA, Harvard, Vancouver, ISO, and other styles

33

Maroun, Warren, and Harvey Wainer. "To report or not to report." South African Journal of Economic and Management Sciences 16, no. 1 (2013): 13–25. http://dx.doi.org/10.4102/sajems.v16i1.332.

Full text

Abstract:

Whistle-blowing can play an important role in enhancing the effectiveness of corporate governance processes. In particular, legislation mandating that auditors blow the whistle on their clients’ transgressions can assist in overcoming agency-related costs and improve confidence in external audit. This is, however, only the case if regulatory reform enjoys cohesion. The Companies Act No. 71 of 2008, by introducing a definition of ‘reportable irregularities’ different from that in the Auditing Profession Act No. 26 of 2005 (APA); excluding ‘independent reviews’ from the scope of APA; and effecti

APA, Harvard, Vancouver, ISO, and other styles

34

Prochorov, Sergey. "The formation of engine parks of the construction organizations with accounting of energy efficiency and environmental friendliness." E3S Web of Conferences 91 (2019): 08024. http://dx.doi.org/10.1051/e3sconf/20199108024.

Full text

Abstract:

Increase in energy efficiency of construction allows reducing costs of technical operation of parks of the equipment and increasing construction energy saving level in general. To achieve these goals, it is offered to apply modern methods of the organization and works, to use the hi-tech construction equipment, and also to form an optimum set of mechanization for construction and installation works. A criterion of optimization is the cost of work. In definition of performance data of the car at the enterprise, its energy efficiency is taken into account, the options are compared, and the optim

APA, Harvard, Vancouver, ISO, and other styles

35

Franzitta, Vincenzo, Sonia Longo, Giuseppe Sollazzo, Maurizio Cellura, and Clara Celauro. "Primary Data Collection and Environmental/Energy Audit of Hot Mix Asphalt Production." Energies 13, no. 8 (2020): 2045. http://dx.doi.org/10.3390/en13082045.

Full text

Abstract:

The development of the road construction sector determines the consequences on consumption of non-renewable resources, energy expenditure and environmental pollution. Recent sustainability issues have highlighted the importance of efficient design and quality-oriented techniques in this sector, due to the huge amount of materials involved in construction and maintenance activities. Thus, it is necessary to properly quantify the environmental impacts of asphalt mixtures used for pavement construction, considering the whole life cycle of the products. Life cycle assessment (LCA) represents the m

APA, Harvard, Vancouver, ISO, and other styles

36

Zakirova, Alsou, Guzaliya Klychova, Angelina Dyatlova, Gamlet Ostaev, and Elena Konina. "Internal control of transactions operation in the sustainable management system of organizations." E3S Web of Conferences 258 (2021): 12009. http://dx.doi.org/10.1051/e3sconf/202125812009.

Full text

Abstract:

In modern conditions one of the main problems of economic entities is the increase in accounts receivable and payable, which is influenced by objective and subjective factors. In this connection the role of internal control of settlement operations is increasing. The aim of the article is to improve methodological support of internal control of settlement operations for increasing the quality of audit, providing information about the state of settlements with contractors to the management of enterprise for making operational and strategic management decisions. The proposed methodological suppo

APA, Harvard, Vancouver, ISO, and other styles

37

Kapustina, Irina, Olga Kalinina, Alina Ovchinnikova, and Sergei Barykin. "The logistics network digital twin in view of concept of the non-destructive quality control methods." E3S Web of Conferences 157 (2020): 05001. http://dx.doi.org/10.1051/e3sconf/202015705001.

Full text

Abstract:

The purpose of the research consists in improving the theoretical basis for non-destructive quality control methods in the context of digitalization and an active transition to Industry 4.0. The methodology used by authors include the consideration of the logistics network digital twin, as well as globalization of markets and ever-increasing global competition in all areas. The article discusses non-destructive quality control methods based on the process of modeling digital twins and the authors’ approach proves the advantages of just such an innovative concept of expanding the definition of

APA, Harvard, Vancouver, ISO, and other styles

38

Spinler, Sarah A. "A Benchmark for Platelet Count Monitoring with Low-Molecular-Weight Heparin: Expanding Implementation of National Patient Safety Goals." Annals of Pharmacotherapy 43, no. 9 (2009): 1519–21. http://dx.doi.org/10.1345/aph.1m356.

Full text

Abstract:

Practitioners in US hospitals are implementing anticoagulation dosing and monitoring protocols to improve the safety of anticoagulation, consistent with National Patient Safety Goal 03.05.01. An audit of the Utrecht Patient Oriented Database of patients treated with low-molecular-weight heparin (LMWH) at the University Medical Center Utrecht revealed low compliance with platelet count monitoring as well as initial management of suspected heparin-induced thrombocytopenia (HIT). Limitations to this work included the inability to exclude other drug-induced causes of thrombocytopenia and their def

APA, Harvard, Vancouver, ISO, and other styles

39

Williams, EJ, CJH Jones, IFW McDowell, et al. "Recommended standards for biochemical markers of myocardial damage: All Wales Clinical Biochemistry Audit Group." Annals of Clinical Biochemistry: International Journal of Laboratory Medicine 42, no. 5 (2005): 346–50. http://dx.doi.org/10.1258/0004563054890042.

Full text

Abstract:

The effective use of cardiac-specific troponin estimations in the diagnosis of acute myocardial infarction (AMI) is clouded by the imprecise definition surrounding the decision limits. This has led to a wide variation of criteria for the diagnosis of myocardial infarction. A survey of troponin measurements in Welsh laboratories, undertaken in 2003 under the auspices of the All Wales Clinical Biochemistry Audit Group, revealed significant variations in laboratory and clinical practice. Extensive discussion and consultation led by a working group of clinical biochemists and cardiologists in Wale

APA, Harvard, Vancouver, ISO, and other styles

40

Mosentseva, V. A. "Analysis of the Legal Regulation of the Internal Control System of Agricultural Organizations." Accounting. Analysis. Auditing 6, no. 3 (2019): 43–49. http://dx.doi.org/10.26794/2408-9303-2019-6-3-43-49.

Full text

Abstract:

A comprehensive study of the sources of the regulatory framework of the internal control system in Russian agricultural organizations was carried out. The evolutionary and legal approaches to the definition of internal control in these enterprises are compared. The content of the supranational (international), national and local level of the hierarchy of legal acts of the organization of the internal control system for these economic actors is disclosed. The influence of the mechanisms of the digital economy in relation to the field of audit, including Organizing internal control systems in mo

APA, Harvard, Vancouver, ISO, and other styles

41

ZVYAGIN, Sergei A., and Tat'yana N. FOMENKO. "Analyzing the protective functions of accounting and traces of illegal economic actions." International Accounting 22, no. 8 (2021): 887–906. http://dx.doi.org/10.24891/ia.24.8.887.

Full text

Abstract:

Subject. The article addresses theoretical and methodological problems related to the analysis of protective functions of accounting process in the system of countering economic crimes and offenses. Objectives. The study focuses on reviewing the condition of protective functions in the accounting system at the current stage. Methods. We apply the systems and logical approaches, general scientific methods of knowledge to develop the framework of categories for accountants to implement the tasks they face to counteract economic crimes. Results. Based on our analysis, we developed a classificatio

APA, Harvard, Vancouver, ISO, and other styles

42

Lebedynets, V. O., and O. V. Prokhorenko. "Introduction of a Quality Management System at an Industrial Enterprise: Problems and Risks." PROBLEMS OF ECONOMY 4, no. 46 (2020): 177–86. http://dx.doi.org/10.32983/2222-0712-2020-4-177-186.

Full text

Abstract:

The purpose of the article is to substantiate a sound plan to design and implement a quality management system (QMS) at a typical domestic industrial enterprise: from the pre-design phase to obtaining a conformity certificate; to highlight problems that arise during the implementation of QMS, and to suggest sound recommendations for their solution. The introduction of QMS is considered as a project with the appropriate stages: the initiation stage, which means making decision on introducing QMS and appointing the project manager and task group; the planning stage, which means training the task

APA, Harvard, Vancouver, ISO, and other styles

43

Misiura, L. Yu. "Involvement of an expert and conduction of an expert examination within criminal proceedings in the environmental sphere." Law and Safety 71, no. 4 (2018): 66–71. http://dx.doi.org/10.32631/pb.2018.4.09.

Full text

Abstract:

The types of examinations which can be carried out within criminal proceedings in the environmental sphere have been determined. The procedure for involving an expert and conducting an expert examination within criminal proceedings in the environmental sphere has been revealed. The problematic aspects of an investigator, prosecutor’s activity at the specified stage of pre-trial investigation of criminal offenses against the environment have been highlighted. It has been noted that during the determination of the types of examinations to be carried out within criminal proceedings in the e

APA, Harvard, Vancouver, ISO, and other styles

44

Dresdner, Hana, and Dov Fischer. "Definitions and determinants of audit quality." Journal of Corporate Accounting & Finance 31, no. 4 (2020): 197–201. http://dx.doi.org/10.1002/jcaf.22441.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Smolinska, O., M. Drach, and K. Dzyubynska. "University monitoring research: experience and results." Scientific Messenger of LNU of Veterinary Medicine and Biotechnologies 20, no. 86 (2018): 153–60. http://dx.doi.org/10.15421/nvlvet8630.

Full text

Abstract:

The article presents the research of the monitoring that has recently been intensified, as well as radical changes in the organization of Ukrainian universities. Thus, we can observe that researches are gradually changing the goals, and as a result their functional features. Initially, the conduction of monitoring research is related to the definition of the degree of subjective perception of the quality of lecturers’ activity, as well as administrative and organizational changes, but afterwards it performs the functions of control and evaluation. Today the monitoring research is becoming an i

APA, Harvard, Vancouver, ISO, and other styles

46

I. Kyriakou, Maria, and Augustinos I. Dimitras. "Impact of auditor tenure on audit quality: European evidence." Investment Management and Financial Innovations 15, no. 1 (2018): 374–86. http://dx.doi.org/10.21511/imfi.15(1).2018.31.

Full text

Abstract:

This study examines the relationship of auditor tenure and audit quality in four European countries, namely Germany, France, Italy and Spain, with the innovative GMM (Generalized Methods of Moments) model during the period from 2005 to 2013.Two GMM methods are used with two alternative definitions of crisis – the main and the robustness method. The results agree regardless of the fact that some of the control variables are excluded in the robustness test.The results support the finding that in Spain, there is an impact of auditors’ long-term tenure on discretionary accruals, affecting auditors

APA, Harvard, Vancouver, ISO, and other styles

47

De Blasio, Pasquale, and Ida Biunno. "New Challenges for Biobanks: Accreditation to the New ISO 20387:2018 Standard Specific for Biobanks." BioTech 10, no. 3 (2021): 13. http://dx.doi.org/10.3390/biotech10030013.

Full text

Abstract:

Background: The emergence of “multi-omics” and “multi-parametric” types of analysis based on a high number of biospecimens enforces the use of a great number of high-quality “Biological Materials and Associated Data” (BMaD). To meet the demands of biomedical research, several Biological Resource Centers (BRCs) or Biobanks world-wide have implemented a specific Quality Management System (QMS) certified ISO 9001:2015 or accredited by CAP9 ISO 20387:2018. For the first time, ISO, with the support of several Biobanking experts, issued the ISO 20387:2018 which is the first ISO norm specific for Bio

APA, Harvard, Vancouver, ISO, and other styles

48

Galiatsatos, Nikolaos, Daniel N. M. Donoghue, Pete Watt, et al. "An Assessment of Global Forest Change Datasets for National Forest Monitoring and Reporting." Remote Sensing 12, no. 11 (2020): 1790. http://dx.doi.org/10.3390/rs12111790.

Full text

Abstract:

Global Forest Change datasets have the potential to assist countries with national forest measuring, reporting and verification (MRV) requirements. This paper assesses the accuracy of the Global Forest Change data against nationally derived forest change data by comparing the forest loss estimates from the global data with the equivalent data from Guyana for the period 2001–2017. To perform a meaningful comparison between these two datasets, the initial year 2000 forest state needs first to be matched to the definition of forest land cover appropriate to a local national setting. In Guyana, th

APA, Harvard, Vancouver, ISO, and other styles

49

Safonova, M. F., D. S. Reznichenko, and N. M. Sidenko. "QUALITY, EFFICIENCY, AND RESPONSIBILITY OF AUDITORS: THEORETICAL AND PRACTICAL ASPECTS." Vektor nauki Tol'yattinskogo gosudarstvennogo universiteta. Seriya Ekonomika i upravlenie, no. 4 (2020): 33–39. http://dx.doi.org/10.18323/2221-5689-2020-4-33-39.

Full text

Abstract:

Audit quality and responsibility of auditors for rendered services are two concepts closely correlating with each other. The owners and management of a company under auditing, when concluding a contract for audit, concern about getting reliable financial information on the economic status and actual financial effect, as well as about the absence of the risk of being held liable to fines and penalties of tax service in future. For society in general, high-quality audits of economic entities propel the investment processes and the economic efficiency improvement. The content of the concepts of a

APA, Harvard, Vancouver, ISO, and other styles

50

Manandhar, Sunil Raja, Dharma S. Manandhar, Dhruba Adhikari, et al. "Neonatal Near Miss Cases of Different Health Facilities." Journal of Nepal Paediatric Society 34, no. 2 (2014): 115–18. http://dx.doi.org/10.3126/jnps.v34i2.9880.

Full text

Abstract:

Introduction: The near miss concept and the criterion-based clinical audit are proposed as useful approaches for obtaining such information in newborn health care. There is currently no Standard definition and criteria for neonatal near miss especially for the community level intervention. Thus, lifesaving interventions could be an entry point to initiate the development of the neonatal near-miss definition. Mother and Infants Research Activities and Health Right International (HRI) developed a new tool for assessing neonatal near miss cases based on the Community based newborn care package pr

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!