Academic literature on the topic 'Auditorův expert'
Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles
Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic 'Auditorův expert.'
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.
Journal articles on the topic "Auditorův expert"
1
Krishnan, Jagan, Chan Li, and Qian Wang. "Auditor Industry Expertise and Cost of Equity." Accounting Horizons 27, no. 4 (May 1, 2013): 667–91. http://dx.doi.org/10.2308/acch-50513.
Full textAbstract:
SYNOPSIS We examine the association between auditor industry expertise and clients' cost of equity. Prior research suggests that industry experts are associated with higher earnings quality than non-experts. If such improved earnings quality were recognized by investors, we would expect it to be reflected in a lower cost of equity. Following recent research in this area, we distinguish between national-only, city-only, and joint city-national industry-expert auditors. Our results suggest that clients audited by city-only or joint city-national industry experts have a lower cost of equity. We also examine whether changing from non-expert (expert) to expert (non-expert) auditors result in a decrease (increase) in cost of equity. We find that when firms change from non-experts to city-only or joint city-national experts, their cost of equity is significantly decreased.
2
Gold, Anna, James E. Hunton, and Mohamed I. Gomaa. "The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)." Accounting Horizons 23, no. 1 (March 1, 2009): 1–18. http://dx.doi.org/10.2308/acch.2009.23.1.1.
Full textAbstract:
SYNOPSIS: This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The design includes one randomly manipulated variable (client gender: male or female) and one measured variable (auditor gender: male or female). The dependent variable assesses the influence of the client’s explanations on the auditor’s final proposed AJE recommendation. The results indicate that both male and female auditors exhibited a male favorability; that is, they were persuaded more by a male than female client to change their initial AJE recommendation. Furthermore, female auditors were more influenced by a male client and less influenced by a female client than male auditors. Using an expert panel’s consensus opinion as a benchmark for the “best” solution, the male auditors were more accurate than female auditors, irrespective of client gender. Additional research will aid in substantiating, determining the limits, and generalizing the findings.
3
Bae, Gil Soo, Seung Uk Choi, and Jae Eun Lee. "Auditor Industry Specialization and Audit Pricing and Effort." AUDITING: A Journal of Practice & Theory 38, no. 1 (February 1, 2018): 51–75. http://dx.doi.org/10.2308/ajpt-52039.
Full textAbstract:
SUMMARY We find that auditor industry expertise is both a firm-level and partner-level phenomenon, which suggests that industry expertise captured by accounting firms is dispersed among engagement partners through knowledge sharing and transfers within audit firms. We also find that the higher audit fees by expert auditors are due to more hours and not higher rates. While spending more hours allows expert auditors to extract higher fees in total, the finding that expert firms/partners exert greater effort does not support the suggestion that expert auditors are in general more efficient in audit production. However, we find weak evidence that audit hours for expert auditors are lower in industries and companies with homogenous operations and comparable accounting than in other industries and companies. This finding suggests that knowledge transfers more likely take place in homogeneous and comparable industries, leading to production efficiency that moderates the increase in audit hours charged by experts. JEL Classifications: M4; M42. Data Availability: All data are available from the identified sources.
4
Guo, Ken H. "The Institutionalization of Commercialism in the Accounting Profession: An Identity-Experimentation Perspective." AUDITING: A Journal of Practice & Theory 35, no. 3 (November 1, 2015): 99–117. http://dx.doi.org/10.2308/ajpt-51337.
Full textAbstract:
SUMMARY This paper draws on theories of institutional work, institutional experimentation, and identity work to develop a conceptual framework of identity experimentation in order to better understand the institutionalization of commercialism in the accounting profession. The framework highlights two key collective identity-experimentation strategies by the profession: boundary work (claiming auditor knowledge and traits and redefining auditors as “versatile experts”) and practice work (reinventing audit to create an “expert work” identity and tailor-making expert work to fit the image of supercharged versatile experts). Such identity experimentation moves the accounting profession toward the commercialization of not only auditing practices but, more importantly, the very identity of the auditor and the profession as a whole. Such change is an important issue as it may have profound implications for the profession's roles in the market economy.
5
Iankova Natchkova, Maia. "CHALLENGES TO PROFESSIONAL ETHICS, TRAINING AND CONTINUING EDUCATION OF SPECIALISTS IN THE FIELD OF INDEPENDENT FINANCIAL AUDIT." Knowledge International Journal 34, no. 5 (October 4, 2019): 1301–5. http://dx.doi.org/10.35120/kij34051301n.
Full textAbstract:
Auditor’s profession is extremely necessary and crucial for the society. It has the important and responsible task to observe and assess the proper implementation of the principles, concepts, rules, legal standards and conventions as set out in the International Financial Reporting Standards/ International Accounting Standards, EU directives, International Standards on Auditing and the national (local) accounting legislation. Specialists in the field of independent financial audit – chartered expert accountants, registered auditors, should verify the timely, reliable, objective, correct, accurate and fair presentation, in all material aspects, of the information about the property and financial position of enterprises, their financial performance, and to determine the opportunities for investing and managing the capitals of audited enterprises in the interest of the society. Auditor’s profession is distinguished with moral at high level and professional ethics of chartered expert accountants, registered auditors; with extreme professionalism in the field of independent financial audit; with professional skepticism in the field of accounting and economic analysis; with professional optimism upon undertraining audit engagements; with independence from personal interests and lack of obligation for loyalty to the assigners of audit engagements; with ensuring high quality performance of audit engagements; with professional and intellectual knowledge and skills in the field of accounting, financial audit, economic analysis, micro- and macroeconomics, statistics and finance acquired upon completion of higher education in economics, upon sitting special examinations for obtaining qualification of chartered expert accountants, registered auditors, and upon carrying out constant and continuing education of auditors. For the purposes of keeping the trust of the society in the independent financial audit, registered auditor’s professional ethics needs to be at high level that enables authoritative and competent establishment of the role and significance of auditor’s profession in the society. Independent financial auditors should observe specific standards of conduct and fundamental professional and ethical principles as set out in the Code of Ethics for Professional Accountants, such as honesty, objectivity, professional competence and proper attention, confidentiality, professional conduct, observance of methodological standards and professional skepticism. They should avoid actions that could discredit the auditor’s profession and have negative impact on the good reputation of the registered auditor. Furthermore, where independent financial auditors market and promote themselves or their audit practice, they should avoid giving the society wrong idea of auditor’s profession. The work of chartered expert accountants, registered auditors is diverse and to a great extent characterized by development of the financial risk. Therefore, this study highlights some of the more significant and socially important specific characteristics of the auditor’s profession, which are monitored by the public and by the government authority supervising the work of the registered auditors. Its objective is to present, determine and distinguish the challenges in the light of good world audit practices faced by the professional ethics, training and continuing education of specialists in the field of independent financial audit, thus contributing to the improvement of their qualification and enhancement of their audit practice. This publication may be used for carrying out different types of financial audit – internal audit carried out by the financial enterprises’ internal units; independent financial audit carried out by chartered expert accountants, registered auditors, and external audit carried out by the government supervisory authority and by other government authorities.
6
Hall, Curtis M., Benjamin W. Hoffman, and Zenghui Liu. "Ownership structure and auditor selection." Managerial Auditing Journal 35, no. 8 (August 31, 2020): 1121–42. http://dx.doi.org/10.1108/maj-07-2019-2360.
Full textAbstract:
Purpose This paper aims to investigate the effect that ownership structure (public vs private) has on the demand for high-quality auditors, specifically in the US banking industry. Design/methodology/approach The authors predict that public banks are more likely to hire a high-quality auditor than private banks and pay a higher audit fee premium for that high-quality auditor (due to higher agency costs, more demand for financial information and higher litigation risk). The authors analyze 2008–2014 banking data from the Federal Reserve using probit and OLS regression analysis to examine if there is a higher probability that public banks choose higher quality auditors and pay higher audit fees when they do so. Findings The results show that private banks are less likely to hire Big 4 auditors and industry-expert auditors than public banks. The authors also find that both private and public banks pay higher audit fees for Big 4 and industry-expert auditors, and that public banks pay a higher premium for Big 4 auditors and industry experts than private banks. Research limitations/implications The findings may not be fully generalizable to other types of firms, as banking is a heavily regulated and complex industry. However, inferences from this study may be generalizable to other similar industries such as insurance or health care. Practical implications The results of this paper imply that public and private banks have differing priorities when hiring their financial statement auditor. This may be of interest to investors and auditing regulators. Social implications The findings of this paper underscore the value of hiring an industry-expert auditor in an industry that is highly complex and regulated. This may be of interest to managers and policymakers. Originality/value Due to data restrictions, the emphasis of prior literature on the banking industry has been on public banks. This study is the first to analyze the differences between public and private banks’ demand for audit services.
7
Brouwer, Arjan, Peter Eimers, and Henk Langendijk. "The relationship between key audit matters in the new auditor's report and the risks reported in the management report and the estimates and judgments in the notes to the financial statements." Maandblad Voor Accountancy en Bedrijfseconomie 90, no. 12 (December 15, 2016): 580–613. http://dx.doi.org/10.5117/mab.90.31228.
Full textAbstract:
For decades, auditors have communicated their opinion on financial statements with standard wordings in the auditor’s report. However, stakeholders expect more information from the auditor. The limited transparency regarding an auditor’s actual activities, has contributed to the dissatisfaction concerning the functioning of auditors. The new (extended) auditor’s report is an answer to the information needs of stakeholders. The key audit matters reported by the auditor provide new insights to financial statement users with respect to significant estimates and risks reported in the financial statements. It may be expected from the auditor that he pays extra attention to the most significant estimates and risks. This article contains an examination of the degree to which reported key audit matters match with the significant risks presented in the directors’ reports, and with the significant accounting policies and estimates in the notes. We have studied management reports, financial statements and auditor’s reports of 50 companies listed in the Netherlands (at the AEX and Midkap index) in 2015. Our study shows that the key audit matters in the new auditor’s report often correspond with the significant accounting policies and estimates as they are reported by management in the notes. However, only in ten percent of the cases, the risks presented in the directors’ reports are mentioned as key audit matters in the new auditor’s report. Auditors have a strong focus on balance sheet items as key audit matters. Many companies recognize the riskiness of issues like reliability and continuity of IT systems and complying with regulation, but these are hardly mentioned as key audit matters. This is also a general finding of our study for issues related to the internal controls of the audited companies.
8
Wright, Nicole S., and Sudip Bhattacharjee. "Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments." Current Issues in Auditing 14, no. 2 (May 15, 2020): P31—P39. http://dx.doi.org/10.2308/ciia-2019-510.
Full textAbstract:
SUMMARY When subject matter experts are consulted during an audit, the quality of the expert's advice depends upon their ability to fully understand and incorporate client-specific facts into their advice. PCAOB inspection reports suggest that auditors are neglecting to perform the required work to assess the quality of experts' recommendations. This article summarizes a recent study by Wright and Bhattacharjee (2018) examining how receiving expert advice of different levels of quality and the timing of communication making auditors aware of the eventual use an expert, impact auditors' judgments. Auditors who were aware that an expert was going to be used put forth more effort before receiving the expert's advice, and were less in agreement with management's position, than auditors who were unaware. Upon receiving the advice, aware auditors were more discerning and accurate than unaware auditors, providing that the timing and communication of consulting decisions affect auditors' assessments of expert advice.
9
Grenier, Jonathan H., Bradley Pomeroy, Matthew T. Stern, and Natalie B. Zielinski. "The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure." Current Issues in Auditing 14, no. 2 (June 9, 2020): P19—P30. http://dx.doi.org/10.2308/ciia-2019-511.
Full textAbstract:
SUMMARY This article summarizes the published study “The Effects of Accounting Standard Precision, Auditor Task Expertise, and Judgment Frameworks on Audit Firm Litigation Exposure” (Grenier, Pomeroy, and Stern 2015), where the authors examine ways that auditors can defend their judgment during litigation regarding the appropriateness of clients' application of imprecise accounting standards. The authors find that utilizing technical experts will reduce litigation exposure arising from imprecise accounting standards because it is difficult to challenge judgments made by a recognized expert. However, the study also finds that using a framework for making high-quality professional judgments represents a cost-effective alternative to technical expertise, as doing so also constrains jurors' ability to challenge auditors' judgments. In sum, the study suggests that auditors are well equipped to handle the increased litigation exposure associated with imprecise accounting standards, and the ongoing worldwide transition to such standards is unlikely to lead to auditor herding to industry norms.
10
Saiewitz, Aaron. "Email versus In-Person Audit Inquiry: Recent Research and Additional Survey Data." Current Issues in Auditing 12, no. 2 (September 1, 2018): A36—A44. http://dx.doi.org/10.2308/ciia-52267.
Full textAbstract:
SUMMARY Recent research suggests that an auditor's choice to conduct audit inquiry via email versus in person can adversely impact both auditor and client behavior. In this study, I review recent research on this important topic, and I present additional survey-based evidence that describes how clients perceive auditor email versus in-person inquiries. I find that clients generally view auditors' in-person requests as more important and urgent than email requests, and clients feel they can more carefully craft their responses to support their company's preferred reporting position via email compared to in person. Further, clients expect that auditors will question an aggressive response more quickly in person than over email. Although audit partners have expressed concerns that email communication could impede auditor-client relationship building, I find no differences in how much clients like the auditor or in clients' willingness to work again with the auditor after receiving an email or in-person request. However, recent research suggests that email requests can lead to more negative feelings toward the auditor, which could affect the auditor-client relationship over time. I discuss implications for audit firms and provide suggestions for future research.
Dissertations / Theses on the topic "Auditorův expert"
1
Horváth, Michal. "Využití práce auditorova experta při auditu účetní závěrky a výroční zprávy." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-162583.
Full textAbstract:
This diploma thesis deals with the use of the auditor's expert in obtaining sufficient and appropriate audit evidence. The theoretical part of the thesis deals with the concept of audit and the auditor's expert's work in the context of International Standards on Auditing ISA. The third part of the thesis is about management's expert. The last chapter is devoted to a questionnaire survey carried out among audit firms and auditors working as self-employed (OSVČ).
2
Felmban, Samir M. N. "Expert systems in the design of auditoria." Thesis, University of Liverpool, 2004. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.400199.
Full text
3
Lind, Marcus, and Magnus Turesson. "Revisorns användande av experter och dess påverkan på komfort." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-12291.
Full textAbstract:
The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor’s use of experts is a difficult task. Because of the scandals that have occurred and that research in this specific area is limited it would be interesting to investigate the affects on comfort. The purpose of this paper is to investigate how the auditor’s use of experts affects comfort. To fulfill this purpose, this paper builds on a deductive approach. A model have been developed based on previous research containing various factors such as; Risk, “structure/judgment”, “trust”, information asymmetry and auditor overconfidence. This model has been empirically tested through the use of interviews with auditors and experts. The results from this study indicate that the use of experts have a positive affect on the auditors perceived comfort. The conclusions drawn indicate, among other things, that the customer perspective is a vital part in the auditor’s work and that this seems to have an affect on comfort. This study also is considered to demonstrate the importance of the concept trust for the creation of comfort. It has also appeared that the auditors’ control of the expert evaluation sometimes is inadequate. The contributions made by this paper is mainly that it illuminates an area that is relatively unexplored, as no earlier research seems to have investigated the use of experts from a comfort perspective. This paper also contributes in highlighting the problems with the auditor’s lack of controlling the expert, when the auditors mission is to bring comfort to the publicDen moderna revisorn är nuförtiden, på grund av en ökad komplexitet, beroende av användningen av experter. Olika skandaler har samtidigt inträffat där det visats sig att revisorn har använt sig av experter i revisionen. Trots att revisorn använder experter står denna ensamt ansvarig för det utlåtande som experten ger. Forskning ger samtidigt indikationer på att revisorns användande av experter innebär en svår situation. På grund av de skandaler som skett och att forskning inom området är begränsad gör det intressant att undersöka hur detta påverkar revisorns komfort. Syftet med denna studie är att undersöka hur revisorns användning av experter påverkar komforten. För att kunna uppfylla detta syfte har denna studie baserats på en deduktiv ansats. En modell har utvecklats baserad på tidigare forskning innehållande olika faktorer såsom; risk, structure/judgement, ”trust”, informationsasymmetri och revisorns övertro. Denna modell har sedan testats empiriskt genom intervjuer med revisorer och experter. Resultaten från denna studie indikerar att användningen av experter har en positiv effekt på revisorns komfort. Slutsatserna som dragits innefattar bland annat att indikationer på att kundperspektivet har en central del i revisorns arbete och att detta är något som tycks ha en påverkan på komforten. Denna studie anses även visa på betydelsen av begreppet ”trust” för skapandet av komfort. Det har även framkommit att revisorns kontroll av expertens bedömning ibland är bristande. Uppsatsens bidrag är framförallt att den belyser ett forskningsområde som är tämligen outforskat, då ingen tidigare forskning tycks ha undersökt användandet av experter ur komfortperspektivet. Uppsatsen bidrar även i form av att den belyser problematiken med att revisorn brister i kontrollen av experten trots att revisorns uppdrag är att skapa komfort hos allmänheten.
4
Silzle, Andreas. "Generation of quality taxonomies for auditory virtual environments by means of systematic expert survey." Aachen Shaker, 2007. http://d-nb.info/987833790/04.
Full text
5
Van, Vugt Floris Tijmen. "Sounds on time : auditory feedback in learning, re-learning and over-learning of motor regularity." Thesis, Lyon 1, 2013. http://www.theses.fr/2013LYO10232.
Full textAbstract:
Le feedback auditif se définit comme un signal auditif qui contient de l'information sur un mouvement. Il a été montré que le feedback auditif peut guider le mouvement en temps réel, mais son influence sur l'apprentissage moteur est moins clair. Cette thèse a pour but d'examiner l'influence du feedback auditif sur l'apprentissage moteur, en se focalisant sur le contrôle temporel des mouvements. Premièrement, nous étudions l'apprentissage moteur chez les non-musiciens sains et montrons qu'ils bénéficient de l'information temporelle contenue dans le feedback auditif et qu'ils sont sensibles aux distorsions de cette information temporelle. Deuxièmement, nous appliquons ces connaissances à la réhabilitation de patients cérébro-lésés. Nous trouvons que ces patients améliorent leurs capacités de mouvement mais ne dépendent pas de la correspondance temporelle entre le mouvement et le son. Paradoxalement, ces patients ont même bénéficié des distorsions temporelles dans le feedback. Troisièmement, nous étudions les experts musicaux, car ils ont établi des liens particulièrement forts entre leur mouvement et le son. Nous développons de nouveaux outils d'analyse qui nous permettent de séparer les déviations temporelles en variation systématique et non-systématique. Le résultat principal est que ces experts sont devenus largement indépendants du feedback auditif. La proposition centrale de cette thèse est que le feedback auditif joue un rôle dans l'apprentissage moteur de la régularité, mais la façon dont le cerveau l'utilise dépend de la population étudiée. Ces résultats donnent une nouvelle perspective sur l'intégration audio-motrice et contribuent au développement de nouvelles approches pour l'apprentissage de la musique et la réhabilitationAuditory feedback is an auditory signal that contains information about performed movement. Music performance is an excellent candidate to study its influence on motor actions, since the auditory result is the explicit goal of the movement. Indeed, auditory feedback can guide online motor actions, but its influence on motor learning has been investigated less. This thesis investigates the influence of auditory feedback in motor learning, focusing particularly on how we learn temporal control over movements. First, we investigate motor learning in non-musicians, finding that they benefit from temporal information supplied by the auditory signal and are sensitive to distortions of this temporal information. Second, we turn to stroke patients that are re-learning motor actions in a rehabilitation setting. Patients improved their movement capacities but did not depend on the time-locking between movements and the resulting auditory feedback. Surprisingly, they appear to benefit from distortions in feedback. Third, we investigate musical experts, who arguably have established strong links between movement and auditory feedback. We develop a novel analysis framework that allows us to segment timing into systematic and non-systematic variability. Our finding is that these experts have become largely independent of the auditory feedback. The main claim defended in this thesis is that auditory feedback can and does play a role in motor learning of regularity, but the way in which it is used varies qualitatively between different populations. These findings provide new insights into auditory-motor integration and are relevant for developing new perspectives on the role of music in training and rehabilitation settings
6
Silzle, Andreas [Verfasser]. "Generation of Quality Taxonomies for Auditory Virtual Environments by Means of Systematic Expert Survey / Andreas Silzle." Aachen : Shaker, 2008. http://d-nb.info/116131265X/34.
Full text
7
Wright, Nicole S. "Auditors' Use of Formal Advice from Internal Firm Subject Matter Experts: The Impact of Advice Quality and Advice Awareness on Auditors' Judgments." Diss., Virginia Tech, 2014. http://hdl.handle.net/10919/64446.
Full textAbstract:
During an audit, if an audit team does not have sufficient knowledge when auditing a complex issue they often call upon subject matter experts to provide advice. While these experts are the knowledge experts in their area, the quality of the advice depends upon their ability to fully understand and incorporate client specific facts. PCAOB inspection reports suggest that audit teams are neglecting to perform the required work to assess the quality of experts' recommendations. Additionally, the decision to use subject matter experts can be made during planning or when a complex issue surfaces during the audit. As such, auditors may or may not be a priori aware that an expert's use is planned before auditing a complex issue. In this dissertation, I examine how receiving advice of different levels of quality in terms of whether it incorporated all relevant client facts (lower or higher), and a priori awareness of the use of a subject matter expert (aware or unaware), can impact auditors' use of the advice and the resulting effort and judgment accuracy. I conducted a computerized experiment where professional auditors read a case study and made an initial judgment around a complex issue, received advice, and then made a final judgment. Based on advice-taking literature, I predict and find support that auditors who are a priori unaware of the use of a subject matter expert will employ lower effort in understanding the client facts and thus be less discerning and more accepting of the advice received. Being a priori unaware and receiving low quality advice can lead to lower judgment accuracy than receiving high quality advice with a priori unawareness. Auditors who are a priori aware are expected to, and found to employ greater effort, thus reducing the accuracy differences between receiving high and low quality advice. These findings can help improve the professions' understanding of auditors' advice taking behavior and the conditions under which expert advice is accepted without performing the required quality assessment.Ph. D.
8
Walstrom, Audrey Elizabeth. "Use of Terminology and the Effect of Training on Auditory-Perceptual Ratings of Speaking Voice by Expert Teachers of Singing." Miami University / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=miami1493743516136888.
Full text
9
Mimbela, Estrada Medalith Ingrid, and Gutiérrez Ralph Guido Palomino. "Diseño de un sistema experto de apoyo a los procesos de auditoría informática basado en COBIT: caso práctico auditoría de base de datos (Proceso PO2)." Bachelor's thesis, Universidad Nacional Mayor de San Marcos, 2010. https://hdl.handle.net/20.500.12672/15422.
Full textAbstract:
Representa la conclusión de los estudios realizados sobre el campo de la Auditoría de Sistemas. La investigación surge a raíz de la necesidad creciente de las organizaciones por contar con herramientas automatizadas que permitan administrar la información de forma oportuna y confiable. Sin embargo debido a esta necesidad, los sistemas son cada vez más complejos, integrados y relacionados. Esto hace que sea cada vez más necesario en todas las organizaciones garantizar el cumplimiento de normas y procedimientos relacionados con la gestión de las tecnologías de información. El resultado del trabajo es el diseño de un software de apoyo a la auditoría, basado en el marco de referencia Cobit, que permita a sus usuarios obtener el nivel de madurez del área de TI mediante una metodología sencilla: la validación del nivel de madurez mediante: cuestionarios, un esquema de pesos por opción seleccionada, un plan de actividad de auditoría y recomendaciones para mejorar el nivel de madurez en el área de TI. El diseño propuesto representa una herramienta ampliamente flexible que permita acoplar nuevos estándares de evaluación mediante la actualización de la base de conocimiento en cada objetivo de control de Cobit. Además es de fácil mantenimiento, flexible y sencilla. Mediante este trabajo se busca acercar a las organizaciones a los procedimientos de mejora continua, a las recomendaciones internacionales y, de esa forma, mantener un mejor control del software y las actividades relacionadas con este.Trabajo de suficiencia profesional
10
Lindeberg, Fredrik, and Dan Rasmusson. "What did you expect? : a study on how the relationship can affect the expectations on an auditor." Thesis, Högskolan Kristianstad, Sektionen för hälsa och samhälle, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-9870.
Full textAbstract:
Problem: That the clients expectations could be influenced by the relationship either positively or negatively. The relationship phases were redefined by Ruyter and Wetzels in 1999 describing the relationship in depth. Purpose: This paper’s purpose is to identify if there are any patterns in the relationship phases regarding the expectations and to discover how high expectations every phase has. Method: We have chosen positivism as our research philosophy and used a mix of a qualitative and quantitative study where we interviewed eight micro-company managers in Sweden. The paper is based on a deductive approach where we try to validate theories that have already been made. Theory: Our study contains theories discussing the audit profession, relationship phases, and the role of auditors, rules to keep an auditor unbiased, expectations on auditors and how an auditor can keep his objectivity, impartiality and independence. Conclusions: The conclusions of our study are that the expectations vary depending on which relationship phase they are in. Another conclusion is that the communication itself could be a major factor in building their relationship. We noticed that there were patterns between the two.
Books on the topic "Auditorův expert"
1
Robert, Augustin. Responsabilité des commissaires aux comptes et des experts-comptables: Civile, pénale, administrative, disciplinaire. Paris: Dalloz, 2011.
Find full text
2
Gadzhiev, Nazirhan, Ol'ga Kiseleva, Ol'ga Skripkina, and Sergey Konovalenko. Forensic economic expertise. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1138889.
Full textAbstract:
The textbook contains five chapters that reveal the specifics of the discipline "Forensic Economic Expertise". The study of the material will allow you to master the theoretical and methodological aspects of forensic economic expertise, as well as to master the organization and methodology of certain types of expert research.
Meets the federal state educational standards of higher education of the latest generation.
For students studying in the specialties 38.05.01 "Economic Security", 40.05.03 "Forensic Examination", as well as for specialists-auditors of the Ministry of Internal Affairs of Russia and practitioners in the field of control and audit and expert activities, auditors.
3
Public Audit Forum (Great Britain). What public sector bodies can expect from their auditors. [London]: Public Audit Forum, 2000.
Find full text
4
Mikol, Alain. Comment travailler avec ses auditeurs, experts-comptables et commissaires aux comptes. [Paris]: Dunod, 1987.
Find full text
5
Suyc, Viktor, and Mariya Vahrushina. International Financial Reporting and Auditing Standards. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1096411.
Full textAbstract:
The textbook is the basis for a number of courses taught at the Faculty of Economics of the Lomonosov Moscow State University and at the Financial University under the Government of the Russian Federation. The textbook reflects the main requirements of international standards for both financial reporting and auditing.
Meets the requirements of the federal state educational standards of higher education of the latest generation.
It is intended for undergraduates and postgraduates studying the disciplines "International Audit", "Practice of external and internal audit", "International Financial Reporting Standards", "International Financial Reporting Standards: advanced course", "Consolidated reporting: practice of application", "Corporate reporting: Practice of application". It can be used when teaching the course "Audit" in the bachelor's degree, as well as by students of the postgraduate education system who apply for the auditor's qualification certificate and the accountant's qualification certificate, since it meets all the relevant requirements. It will be useful for practical workers — auditors, accountants, financial managers, business leaders, financial consultants and experts.
6
Audit forensik: Penggunaan dan kompetensi auditor dalam pemberantasan tindak pidana korupsi. Yogyakarta: Graha Ilmu, 2013.
Find full text
7
Auditor-General, India Comptroller and. Performance audit of Agricultural and Processed Food Products Export Development Authority (APEDA): Report of the Comptroller and Auditor General of India for the year ended March 2008. New Delhi: Comptroller and Auditor General of India, 2009.
Find full text
8
Auditor-General, India Comptroller and. Performance audit on Export Promotion Capital Goods Scheme: Report of the Comptroller and Auditor General of India for the year ended March 2011. New Delhi: Comptroller and Auditor General of India, 2011.
Find full text
9
Standards, Tanzania Bureau of, ed. Performance audit report on the management of inspection of imported goods in Tanzania as performed by the Tanzania Bureau of Standards: Report of the Controller and Auditor General of the United Republic of Tanzania. Dar es Salaam, Tanzania: The United Republic of Tanzania, National Audit Office, 2014.
Find full text
10
Princípios fundamentais e normas brasileiras de contabilidade de auditoria e perícia. Brasília, DF: Conselho Federal de Contabilidade, 2003.
Find full textBook chapters on the topic "Auditorův expert"
1
Leibfried, Peter. "Financial Competence on the Board Case." In Management for Professionals, 83–85. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-48606-8_16.
Full textAbstract:
AbstractWhile accounting at first sight always seems to be about numbers only, in reality, it does heavily involve people and culture. Thus, also general management should be open to the respective issues, and not push it into a technical, sometimes even “nerdy” corner. Very often, discussions about numbers are in reality discussions about underlying business or cultural issues. In order to bring them up, the board needs at least one member (financial expert) who is on a level playing field with the CFO and the auditor and will not be distracted by (presumably) complicated technical questions.
2
Jaffe-Dax, Sagi, Luba Daikhin, and Merav Ahissar. "Dyslexia: A Failure in Attaining Expert-Level Reading Due to Poor Formation of Auditory Predictions." In Literacy Studies, 165–81. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-90805-2_9.
Full text
3
Rahmat, Rashitah, Effendi Mohamad, Teruaki Ito, Rosidah Jaafar, Nor Akramin Mohamad, and Adi Saptari. "A Revamp of the Internal Quality Auditing Process." In Advances in Transdisciplinary Engineering. IOS Press, 2020. http://dx.doi.org/10.3233/atde200130.
Full textAbstract:
In this paper, the researchers have described the development program used for the internal quality auditors of Company A. This program was developed to increase the competency of the auditors so that they could effectively conduct both internal and external audits. The competency of the auditors was an important requirement according to the various management standards like the ISO 14001:2015, ISO9001:2015, IATF 16949:2016, ISO45001:2018 and IECQ QC 0800000. Furthermore, this program exposed all the auditors to the internal audits according to the requirements of the ISO 9001 standards and the in-process quality audits, which were divided into 6 areas for 8 months. For ensuring the success of the program, 15% of the auditors’ Key Responsibility Areas (KRA) were attributed to their performance and their contribution to the general internal auditing program. The different Subject Matter Experts (SME) trained the auditors based on the requirements of the managing standards and their auditing skills. A monitoring technique was established for assessing the competency level of the auditors. The auditors, who showed a good performance in these programs, were recommended to partake in the Lead Assessors program and were asked to audit local or internal- external suppliers.
4
Huron, David. "Preference Rules." In Voice Leading. The MIT Press, 2016. http://dx.doi.org/10.7551/mitpress/9780262034852.003.0007.
Full textAbstract:
The six auditory principles described in chapters 4, 5 and 6 are used to provide the basis for a detailed explanation of the core rules of voice leading. In presenting this explanatory account, several novel preference rules arise that are not found in past writings on voice leading. These novel rules amount to theory-generated predictions. If the perceptual theory is correct and if past composers regarded the goal of perceptually independent musical lines as worthwhile, then we might expect composers to write in a manner consistent with these novel rules. Indeed, that’s what we find: music written by past composers proves to be consistent with the new preference rules predicted by the perceptual theory.
5
Rodrigues, João M. F., Pedro J. S. Cardoso, Joana Lessa, João André Pereira, João D. P. Sardo, Marco de Freitas, Jorge Semião, et al. "An Initial Framework to Develop a Mobile Five Human Senses Augmented Reality System for Museums." In Handbook of Research on Technological Developments for Cultural Heritage and eTourism Applications, 96–119. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-2927-9.ch005.
Full textAbstract:
The Mobile Five Senses Augmented Reality System for Museums (M5SAR) project aims to development an Augmented Reality mobile system for museums. Museums are amazing places, where it is important to sensorial augment as much as possible the visits, permitting to see, ear, touch, smell, and taste all the interesting objects there exist. Also fundamental is that visitors with different profiles (child, adult, expert, etc.) can have different experiences when visiting the same object. In the M5SAR system, the visitor uses its smartphone to select the object(s) to explore, and the user interface adapts on-the-fly to the object(s) and user's profile. Simultaneously, when integrated, a paired hardware device allows the extension of the augmented reality system to the human five senses, complementing the visual and auditory information about the objects. This chapter presents the initial framework to develop a five senses mobile adaptive museum system.
6
Postal, Karen. "Social Pragmatics of Testifying." In Testimony That Sticks, 97–115. Oxford University Press, 2019. http://dx.doi.org/10.1093/med-psych/9780190467395.003.0006.
Full textAbstract:
Social pragmatics is the language behind the words we speak. This language is visual and auditory. It involves how we dress, our posture, hand gestures, and facial expressions; the pitch, rate, and volume of our voice; our vocal patterns; and how we move when we approach the witness box. Even seasoned clinicians often appear stiff and rigid when they testify. Being awkward in a courtroom can be a barrier to building credibility and connecting with jurors. This chapter challenges expert witnesses to identify the social pragmatics they are using to communicate the message behind their words. Are we using social pragmatics that reflect who we are, or are we unwittingly sending a message we don’t want to send? The purpose of looking closely at the language behind our words is not to create a false or misleading persona for a jury but to identify and eliminate nonverbal barriers that are distracting from our message and distancing us from our true selves and from others.
7
Silveira, Patrícia, Carlos Rodríguez, Aliaksandr Birukou, Fabio Casati, Florian Daniel, Vincenzo D’Andrea, Claire Worledge, and Zouhair Taheri. "Aiding Compliance Governance in Service-Based Business Processes." In Handbook of Research on Service-Oriented Systems and Non-Functional Properties, 524–48. IGI Global, 2012. http://dx.doi.org/10.4018/978-1-61350-432-1.ch022.
Full textAbstract:
Assessing whether a company’s business practices conform to laws and regulations and follow standards and SLAs, i.e., compliance management, is a complex and costly task. Few software tools aiding compliance management exist; yet, they typically do not address the needs of who is actually in charge of assessing and understanding compliance. We advocate the use of a compliance governance dashboard and suitable root cause analysis techniques that are specifically tailored to the needs of compliance experts and auditors. The design and implementation of these instruments are challenging for at least three reasons: (1) it is fundamental to identify the right level of abstraction for the information to be shown; (2) it is not trivial to visualize different analysis perspectives; and (3) it is difficult to manage and analyze the large amount of involved concepts, instruments, and data. This chapter shows how to address these issues, which concepts and models underlie the problem, and, eventually, how IT can effectively support compliance analysis in Service-Oriented Architectures (SOAs).
8
Cordoș, George Silviu, Melinda Timea Fülöp, and Nicolae Măgdaș. "The Concept of Corporate Reporting and Audit Quality." In Management Accounting Standards for Sustainable Business Practices, 251–71. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-0178-8.ch014.
Full textAbstract:
The responsibility of auditors is a controversial topic that has brought much debate amongst academics and experts alike in recent years. This chapter's aim is to set the framework in which audit reporting exists: part of the wider landscape of corporate reporting and the final fragment of the sphere of the financial statements audit quality. By using a general-to-specific deductive approach, the authors discuss the international and European perspectives on the process of financial statement audits, as well as the stakeholders or audit and audit reporting, in order to clearly define the regulatory space in which any changes in this field occur. The authors also discuss the theories that explain the process of audit reporting, with an emphasis on the lending credibility theory, the inspired confidence theory, and the sociology of education theory. The authors consider that these theories explain the improvements undertaken to improve the communicative value of the audit quality.
9
Bruter, Michael, and Sarah Harrison. "Electoral Memory." In Inside the Mind of a Voter, 152–83. Princeton University Press, 2020. http://dx.doi.org/10.23943/princeton/9780691182896.003.0005.
Full textAbstract:
This chapter examines psychological models of visual, auditory, and haptic memory, in order to derive new hypotheses regarding what one could expect citizens to remember from past elections, and how one can imagine those memories to influence their future behaviour. Reliable recollections of how people have voted in the past is the least likely component of electoral memory. Even when this is absent, voters may rather be crucially influenced by a whole range of memories of their interaction with the system and with others. In many ways, this reinforces the centrality of electoral experience in the model, because it shows that while institution-centric academic expectations of electoral memory have been disappointed, their absence does not mean that citizens have no memory at all, but instead that it is precisely the accumulation of their electoral experiences over time which builds up into a memorial collage. The chapter thus reframes the concept of electoral memory by posing questions pertaining to what type and which aspects of elections voters remember, and how that cumulative memory influences their future electoral experiences, perceptions, and behaviour.
10
Sepp, Tuul, Kevin J. McGraw, and Mathieu Giraudeau. "Urban Sexual Selection." In Urban Evolutionary Biology, 234–52. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198836841.003.0015.
Full textAbstract:
Human-modified habitats can present both challenges and opportunities for wild animals. Changes in the environment caused by urbanization can affect who survives and reproduces in wild animal populations. Accordingly, we can expect that changes in sexual selection pressures may occur in response to urbanization. Changes in sexually selected traits like bird song and colouration have been one of the main thrusts of urban ecology in recent decades. However, studies to date have focused on describing changes in sexual phenotypes in response to urban environmental change, and knowledge about genetic/microevolutionary change is lacking. Also, while some signalling modalities have been well studied and linked to human activities (e.g., changes in auditory signals in response to anthropogenic noise), others have received comparatively less attention in this context (e.g., effects of air pollution on chemical signalling). In addition, the focus has been mainly on the signal sender, instead of the signal receiver, thereby missing an important side of sexual selection. This chapter reviews the evidence that sexual selection pressures and sexually selected traits have been impacted by urban environments, with attention to the potential for rapid adaptive and plastic shifts in traits of signallers and receivers. It explores the possibilities that urbanization causes evolutionary change and speciation in wild animal populations through sexual selection. Finally, it provides new ideas for future studies to explore these questions and especially the evolution of female preferences in urban environments.
Conference papers on the topic "Auditorův expert"
1
Bozhinovska Lazarevska, Zorica, Marina Trpeska, Atanasko Atanasovski, and Ivan Dionisijev. "AUDIT PROFESSION IN THE SHADOW OF THE COVID -19 - A PERCEPTION OF AUDITORS IN REPUBLIC OF NORTH MACEDONIA." In Economic and Business Trends Shaping the Future. Ss Cyril and Methodius University, Faculty of Economics-Skopje, 2020. http://dx.doi.org/10.47063/ebtsf.2020.0006.
Full textAbstract:
The virtual practice has posed serious challenges and opened many dilemmas for the auditors. How to obtain sufficient and appropriate audit evidence in the absence of communication with the client, to assess the risks of material misstatement, to recognize the symptoms of fraud, to check subsequent events, to assess the ability for ‘going concern’, to exercise the required level of professional skepticism, and how to write an audit report in which the auditor will offer a reasonable assurance to users of the opinion expressed. Health experts warn that even in the postCOVID-19 period, the social distance will be an integral part of our lives. In that regard, IFAC also points out the need to prepare auditors for work in the so-called "the new normal". The paper researches how the COVID-19 pandemic affects the audit profession in the Republic of North Macedonia. For that purpose, our research is based on a survey distributed to the certified auditors, members of IORRM (Institute of Certified Auditors of the Republic of North Macedonia). From the questions asked, we have concluded whether and how much the pandemic has changed the approach of auditors in conducting audit engagements, how auditors have managed to amortize the initial shock, whether they have prepared a strategy for virtual practice in the environment of the so-called "new normal" and what are the biggest challenges they expect to face in the post-COVID world. In general, it can be concluded that all challenges posed by the pandemic will be more easily overcome by joint and smart action of certified auditors and related associations and regulatory bodies, in order to find alternative ways of acting in a radically changed environment under the influence of the COVID-19 pandemic. In addition to analyzing data obtained from the survey, documents related to the impact of COVID-19 pandemic worldwide are used, as well as other literature and scientific papers on how the audit profession responds to the COVID crisis.
2
Landry, Steven, and Myounghoon Jeon. "Participatory Design Research Methodologies: A Case Study in Dancer Sonification." In The 23rd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.069.
Full textAbstract:
Given that embodied interaction is widespread in Human-Computer Interaction, interests on the importance of body movements and emotions are gradually increasing. The present paper describes our process of designing and testing a dancer sonification system using a participatory design research methodology. The end goal of the dancer sonification project is to have dancers generate aesthetically pleasing music in real-time based on their dance gestures, instead of dancing to prerecorded music. The generated music should reflect both the kinetic activities and affective contents of the dancer’s movement. To accomplish these goals, expert dancers and musicians were recruited as domain experts in affective gesture and auditory communication. Much of the dancer sonification literature focuses exclusively on describing the final performance piece or the techniques used to process motion data into auditory control parameters. This paper focuses on the methods we used to identify, select, and test the most appropriate motion to sound mappings for a dancer sonification system.
3
Laughner, Joshua L., and Elliot Kermit Canfield-Dafilou. "Illustrating Trends in Nitrogen Oxides Across the United States Using Sonification." In The 23rd International Conference on Auditory Display. Arlington, Virginia: The International Community for Auditory Display, 2017. http://dx.doi.org/10.21785/icad2017.016.
Full textAbstract:
Leveraging the human auditory system, sonification can be used as an educational tool for non-experts to engage with data in a different mode than visualization. Without oversimplifying the data, this project presents a sonification tool for exploring NO2 and O3 data from the BErkeley High Resolution (BEHR) tropospheric NO2 and OMO3PR ozone profile datasets. By allowing the listener control over the data-to-sound mapping and synthesis parameters, one can experience and learn about the interplay between NO2 tVCDs and O3 concentrations. Furthermore, interannual trends can be perceived across different types of locations.
4
Nadri, Chihab, Chairunisa Anaya, Shan Yuan, and Myounghoon Jeon. "Preliminary Guidelines on the Sonification of Visual Artworks: Linking Music, Sonification & Visual Arts." In ICAD 2019: The 25th International Conference on Auditory Display. Newcastle upon Tyne, United Kingdom: Department of Computer and Information Sciences, Northumbria University, 2019. http://dx.doi.org/10.21785/icad2019.074.
Full textAbstract:
Sonification and data processing algorithms have advanced over the years to reach practical applications in our everyday life. Similarly, image processing techniques have improved over time. While a number of image sonification methods have already been developed, few have delved into potential synergies through the combined use of multiple data and image processing techniques. Additionally, little has been done on the use of image sonification for artworks, as most research has been focused on the transcription of visual data for people with visual impairments. Our goal is to sonify paintings reflecting their art style and genre to improve the experience of both sighted and visually impaired individuals. To this end, we have designed initial sonifications for paintings of abstractionism and realism, and conducted interviews with visual and auditory experts to improve our mappings. We believe the recommendations and design directions we have received will help develop a multidimensional sonification algorithm that can better transcribe visual art into appropriate music.
5
John, Bonnie E. "Extensions of GOMS analyses to expert performance requiring perception of dynamic visual and auditory information." In the SIGCHI conference. New York, New York, USA: ACM Press, 1990. http://dx.doi.org/10.1145/97243.97262.
Full text
6
Esmailpoor, Zeynab, Ali Motie Nasrabadi, and Saeed Malayeri. "An auditory brainstem response-based expert system for ADHD diagnosis using recurrence qualification analysis and wavelet support vector machine." In 2015 23rd Iranian Conference on Electrical Engineering (ICEE). IEEE, 2015. http://dx.doi.org/10.1109/iraniancee.2015.7146173.
Full text
7
Gupta, Rakesh, and David Zeltzer. "Prototyping and Design for Assembly Analysis Using Multimodal Virtual Environments." In ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium collocated with the ASME 1995 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/cie1995-0817.
Full textAbstract:
Abstract This work investigates whether estimates of ease of part handling and part insertion can be provided by multimodal simulation using virtual environment (VE) technology, rather than by using conventional table-based methods such as Boothroyd and Dewhurst Charts. To do this, a unified physically based model has been developed for modeling dynamic interactions among virtual objects and haptic interactions between the human designer and the virtual objects. This model is augmented with auditory events in a multimodal VE system called the “Virtual Environment for Design for Assembly” (VEDA). Currently these models are 2D in order to preserve interactive update rates, but we expect that these results will be generalizable to 3d models. VEDA has been used to evaluate the feasibility and advantages of using multimodal virtual environments as a design tool for manual assembly. The designer sees a visual representation of the objects and can interactively sense and manipulate virtual objects through haptic interface devices with force feedback. He/She can feel these objects and hear sounds when there are collisions among the objects. Objects can be interactively grasped and assembled with other parts of the assembly to prototype new designs and perform Design for Assembly analysis. Experiments have been conducted with human subjects to investigate whether Multimodal Virtual Environments are able to replicate experiments linking increases in assembly time with increase in task difficulty. In particular, the effect of clearance, friction, chamfers and distance of travel on handling and insertion time have been compared in real and virtual environments for peg-in-hole assembly task. In addition, the effects of degrading/removing the different modes (visual, auditory and haptic) on different phases of manual assembly have been examined.
8
Leon-Pesantez, A., V. Robles-Bykbaev, J. Oyervide-Rios, P. Quito-Naula, Y. Robles-Bykbaev, and D. Calle-Lopez. "An expert system based on rules and mobile apps to support the evaluation of auditory function in children from 3 to 6 years." In 2018 IEEE Biennial Congress of Argentina (ARGENCON). IEEE, 2018. http://dx.doi.org/10.1109/argencon.2018.8646108.
Full textReports on the topic "Auditorův expert"
1
Yatsymirska, Mariya. SOCIAL EXPRESSION IN MULTIMEDIA TEXTS. Ivan Franko National University of Lviv, February 2021. http://dx.doi.org/10.30970/vjo.2021.49.11072.
Full textAbstract:
The article investigates functional techniques of extralinguistic expression in multimedia texts; the effectiveness of figurative expressions as a reaction to modern events in Ukraine and their influence on the formation of public opinion is shown. Publications of journalists, broadcasts of media resonators, experts, public figures, politicians, readers are analyzed. The language of the media plays a key role in shaping the worldview of the young political elite in the first place. The essence of each statement is a focused thought that reacts to events in the world or in one’s own country. The most popular platform for mass information and social interaction is, first of all, network journalism, which is characterized by mobility and unlimited time and space. Authors have complete freedom to express their views in direct language, including their own word formation. Phonetic, lexical, phraseological and stylistic means of speech create expression of the text. A figurative word, a good aphorism or proverb, a paraphrased expression, etc. enhance the effectiveness of a multimedia text. This is especially important for headlines that simultaneously inform and influence the views of millions of readers. Given the wide range of issues raised by the Internet as a medium, research in this area is interdisciplinary. The science of information, combining language and social communication, is at the forefront of global interactions. The Internet is an effective source of knowledge and a forum for free thought. Nonlinear texts (hypertexts) – «branching texts or texts that perform actions on request», multimedia texts change the principles of information collection, storage and dissemination, involving billions of readers in the discussion of global issues. Mastering the word is not an easy task if the author of the publication is not well-read, is not deep in the topic, does not know the psychology of the audience for which he writes. Therefore, the study of media broadcasting is an important component of the professional training of future journalists. The functions of the language of the media require the authors to make the right statements and convincing arguments in the text. Journalism education is not only knowledge of imperative and dispositive norms, but also apodictic ones. In practice, this means that there are rules in media creativity that are based on logical necessity. Apodicticity is the first sign of impressive language on the platform of print or electronic media. Social expression is a combination of creative abilities and linguistic competencies that a journalist realizes in his activity. Creative self-expression is realized in a set of many important factors in the media: the choice of topic, convincing arguments, logical presentation of ideas and deep philological education. Linguistic art, in contrast to painting, music, sculpture, accumulates all visual, auditory, tactile and empathic sensations in a universal sign – the word. The choice of the word for the reproduction of sensory and semantic meanings, its competent use in the appropriate context distinguishes the journalist-intellectual from other participants in forums, round tables, analytical or entertainment programs. Expressive speech in the media is a product of the intellect (ability to think) of all those who write on socio-political or economic topics. In the same plane with him – intelligence (awareness, prudence), the first sign of which (according to Ivan Ogienko) is a good knowledge of the language. Intellectual language is an important means of organizing a journalistic text. It, on the one hand, logically conveys the author’s thoughts, and on the other – encourages the reader to reflect and comprehend what is read. The richness of language is accumulated through continuous self-education and interesting communication. Studies of social expression as an important factor influencing the formation of public consciousness should open up new facets of rational and emotional media broadcasting; to trace physical and psychological reactions to communicative mimicry in the media. Speech mimicry as one of the methods of disguise is increasingly becoming a dangerous factor in manipulating the media. Mimicry is an unprincipled adaptation to the surrounding social conditions; one of the most famous examples of an animal characterized by mimicry (change of protective color and shape) is a chameleon. In a figurative sense, chameleons are called adaptive journalists. Observations show that mimicry in politics is to some extent a kind of game that, like every game, is always conditional and artificial.