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Artykuły w czasopismach na temat „Auditing”

Autor: Grafiati

Data publikacji: 4 czerwca 2021

Data aktualizacji: 25 lipca 2025

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1

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

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2

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

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

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4

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

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

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5

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

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

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6

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

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

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7

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

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

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8

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

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

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9

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

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10

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

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11

Jones, Douglas W. "Auditing elections." Communications of the ACM 47, no. 10 (2004): 46–50. http://dx.doi.org/10.1145/1022594.1022622.

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12

Wall, L. T. "Auditing stress." Occupational Medicine 49, no. 5 (1999): 343–44. http://dx.doi.org/10.1093/occmed/49.5.343.

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13

Wortham, Simon Morgan. "Auditing Derrida." Parallax 10, no. 2 (2004): 3–18. http://dx.doi.org/10.1080/1353464042000208486.

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14

West, Bernice. "Auditing quality." Nursing Standard 6, no. 2 (1991): 5. http://dx.doi.org/10.7748/ns.6.2.5.s72.

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15

Williams, H., and S. A. Beaton. "Auditing audits." Quality and Safety in Health Care 1, no. 3 (1992): 206–7. http://dx.doi.org/10.1136/qshc.1.3.206-b.

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16

Bourn, John. "Auditing Defence." RUSI Journal 136, no. 1 (1991): 79–82. http://dx.doi.org/10.1080/03071849108445501.

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17

Dean, Dianne. "Auditing Santa." Accounting, Auditing & Accountability Journal 22, no. 8 (2009): 1311–14. http://dx.doi.org/10.1108/09513570910999337.

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18

Bramley, Peter, and Heather Hullah. "Auditing Training." Journal of European Industrial Training 11, no. 6 (1987): 5–10. http://dx.doi.org/10.1108/eb014237.

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19

Grundy, Emma, Paul Collier, and Barry Spaul. "Auditing Personnel:." Managerial Auditing Journal 9, no. 6 (1994): 10–16. http://dx.doi.org/10.1108/02686909410061233.

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20

Vanasco, Rocco R. "Fraud auditing." Managerial Auditing Journal 13, no. 1 (1998): 4–71. http://dx.doi.org/10.1108/02686909810198724.

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21

CHRISTENSEN, MARGAEET HOWARD. "Peer Auditing." Nursing Management (Springhouse) 21, no. 1 (1990): 50???53. http://dx.doi.org/10.1097/00006247-199001000-00013.

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22

Mauliani, Ema, Sri Malau, and Naomi Lubis. "Basic Auditing." Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan 6, no. 2 (2025): 11. https://doi.org/10.53697/emak.v6i2.2276.

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Auditors should continue to improve their understanding of audit philosophy to be able to carry out their duties more objectively, professionally, and independently, in order to create more accurate and trustworthy audit results. The audit cycle must be carried out carefully and structured. Auditors are expected to focus more on every stage of the audit cycle, from planning to reporting, to ensure that the audit process runs effectively and efficiently. In carrying out their duties, auditors need to pay more attention to auditing norms and codes of ethics in order to maintain their professiona

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23

Ellingsen, John E., and Gary A. Rubin. "Auditing Developments." Journal of Accounting, Auditing & Finance 1, no. 1 (1986): 76–82. http://dx.doi.org/10.1177/0148558x8600100108.

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24

Ellingsen, John E., and Terence R. Frederick. "Auditing Developments." Journal of Accounting, Auditing & Finance 1, no. 3 (1986): 232–37. http://dx.doi.org/10.1177/0148558x8600100306.

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25

Belfiore, Eleonora. "Auditing culture." International Journal of Cultural Policy 10, no. 2 (2004): 183–202. http://dx.doi.org/10.1080/10286630042000255808.

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26

Spitzer, Matt, and Eric Talley. "Judicial Auditing." Journal of Legal Studies 29, no. 2 (2000): 649–83. http://dx.doi.org/10.1086/468088.

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27

Maggs, Jill. "Auditing Practice." Physiotherapy 81, no. 4 (1995): 213–16. http://dx.doi.org/10.1016/s0031-9406(05)67105-2.

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28

Fitzpatrick, Mike. "Auditing deaths." Lancet 362, no. 9383 (2003): 586. http://dx.doi.org/10.1016/s0140-6736(03)14144-x.

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29

Casson, P. D. "Internal auditing." British Accounting Review 21, no. 3 (1989): 288–89. http://dx.doi.org/10.1016/0890-8389(89)90101-7.

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30

Tillema, Sandra, and Henk J. ter Bogt. "Performance auditing." Critical Perspectives on Accounting 21, no. 8 (2010): 754–69. http://dx.doi.org/10.1016/j.cpa.2010.06.001.

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31

Webb, Alison. "Auditing ADABAS." Computer Audit Update 1993, no. 2 (1993): 9–15. http://dx.doi.org/10.1016/0960-2593(93)90202-c.

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32

Hernandez, Frank, and Joanne Marshall. "Auditing Inequity." Education and Urban Society 49, no. 2 (2016): 203–28. http://dx.doi.org/10.1177/0013124516630598.

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While much has been written about preparing educational leaders to lead for social justice, much less has been written about how to do so. This study is one of the first to analyze the reflections and written assignments of aspiring administrators to determine what they are currently thinking about poverty, race/ethnicity, and social justice leadership and how that thinking is shaped throughout one course. Results indicate that students were variable in their individual reflections, but that assignments, which required them to analyze the inequities in their schools and develop an implementati

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33

WALKERDEN, GREG. "ENVIRONMENTAL AUDITING." Australian Planner 32, no. 2 (1995): 121–24. http://dx.doi.org/10.1080/07293682.1995.9657671.

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34

Dogra, Nisha. "Auditing Audit." Clinical Child Psychology and Psychiatry 8, no. 1 (2003): 27–35. http://dx.doi.org/10.1177/1359104503008001005.

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35

Lauder, I. "Auditing necropsies." BMJ 303, no. 6812 (1991): 1214–15. http://dx.doi.org/10.1136/bmj.303.6812.1214.

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36

Beard, J. D. "Auditing necropsies." BMJ 303, no. 6814 (1991): 1403. http://dx.doi.org/10.1136/bmj.303.6814.1403-a.

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37

Rushton, D. I. "Auditing necropsies." BMJ 304, no. 6821 (1992): 252. http://dx.doi.org/10.1136/bmj.304.6821.252-a.

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38

Parker, J., and S. Barnes. "Auditing audits." BMJ 304, no. 6821 (1992): 254. http://dx.doi.org/10.1136/bmj.304.6821.254-b.

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39

Sietz, M. "Umwelt-Auditing." Umweltwissenschaften und Schadstoff-Forschung 4, no. 3 (1992): 175–77. http://dx.doi.org/10.1007/bf02937108.

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40

Coyne, Karen L. "Sustainability auditing." Environmental Quality Management 16, no. 2 (2006): 25–41. http://dx.doi.org/10.1002/tqem.20119.

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41

Wastell, Sari. "Auditing War." Suomen Antropologi: Journal of the Finnish Anthropological Society 35, no. 2 (2023): 84–87. http://dx.doi.org/10.30676/jfas.127474.

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I made a mistake a few months ago. It was the sort of mistake I have made repeatedly and yet one I always reflect upon with the same measure of surprise. It started when colleagues in Bosnia alerted me to the fact that Bosnia and Kosovo, unlike other neighbouring countries in the former Yugoslavia, were to be excluded from a new relaxing of EU visa requirements. Indignant and overflowing with hypothetical rationales as to why Bosnia and Kosovo might be excluded, rationales that I presumed might have been contrived to obscure ‘real reasons’, a colleague and I went onto the internet to find an e

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42

Mayis Hacızadə, Turqut. "Theoretical and practical basis of accounting in livestock farms." SCIENTIFIC WORK 79, no. 6 (2022): 117–21. http://dx.doi.org/10.36719/2663-4619/79/117-121.

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Heyvandarlıq təsərrüfatlarında mühasibat uçotu və auditin təşkili üçün ölkəmizdə mühüm addımlar atılır. Bu təsərrüfat sahəsində muhasibat uçotunun və auditin təşkilinin metodikasının və praktiki qaydalarının öyrənilməsi kənd təsərrüfatı və aqrar sahədə mühüm əhəmiyyət kəsb edir. Müasir dövrdə heyvandarlıq təsərrüfatlarında resursların idarə edilməsi və şəffaflığın təmin olunmasında mühasibat uçotu və auditin rolu danılmazdır. Lazımı informasiya mənbələrinin araşdırılması və təhrif edilmiş mənbələrin aradan qaldırılması, həmçinin təsərrüfatda olan statistik rəqəmlər üzrə uçotun aparılması bu fə

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43

Khalid Al-Bakoaa, Abdul Rahman, and Safwan O. Hasoon. "Design Expert System for Auditing Financial Accounts." Technium Business and Management 2, no. 1 (2022): 45–53. http://dx.doi.org/10.47577/business.v2i1.6141.

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 This paper presents an account audition system based on (Expert System), an artificial intelligence technique. This paper presents an account audition system based on (Expert System), an artificial intelligence technique. Since the limited studies dealt with using artificial intelligence in a general and expert system in auditing accounts in Iraq (within the researcher's knowledge limits), the researcher tried to tackle these two subjects in his current study to apply them in reality. The expert system that is designed within rules and facts of knowledge base analyzes, audits, and extra

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44

Djamil, Nasrullah. "Developing an Auditing Interactive Electronic Textbook With Google Slide and Quizizz." AL-ISHLAH: Jurnal Pendidikan 14, no. 2 (2022): 1903–18. http://dx.doi.org/10.35445/alishlah.v14i2.1711.

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This research was carried out at an undergraduate Accounting Department in a university at Pekanbaru, Riau. The participants were three auditing experts, an information technology expert, eight lecturers teaching auditing, and 87 students from the auditing department (they took Auditing 1, auditing 2, and auditing practice courses). This study adopted the R D method to develop an Interactive Electronic Textbook (BAEI) for Auditing courses using Google Slides and Quizizz applications. The results revealed that the auditing BAEI was designed to be validated by experts, a lecturers group, and stu

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45

Zhao, Juan. "Research on the Application of Big Data Auditing in Y City Audit Bureau." Frontiers in Business, Economics and Management 17, no. 2 (2024): 6–10. https://doi.org/10.54097/5xdmx589.

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Big data auditing has become an ability that national auditing institutions must master and improve rapidly at present.It is an inevitable choice for national auditing institutions to meet the challenges of the times,fulfill auditing functions and break through auditing bottlenecks.Against this background,this paper takes the application research of big data auditing in national auditing institutions as the topic,sorts out the existing problems and their causes,and puts forward corresponding improvement suggestions.

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46

Grossi, Giuseppe, David C. Hay, Chamara Kuruppu, and Daniel Neely. "Changing the boundaries of public sector auditing." Journal of Public Budgeting, Accounting & Financial Management 35, no. 6 (2023): 140–53. http://dx.doi.org/10.1108/jpbafm-05-2023-0079.

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PurposeThis paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.Design/methodology/approachBuilding from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.FindingsThe “ch

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47

AHMED, ANWER SAAD AL-HADRAWI. "The Role of Forensic Auditing in Enhancing Ethical Compliance in the Accounting and Auditing Profession." GPH-International Journal of Business Management 07, no. 03 (2024): 55–68. https://doi.org/10.5281/zenodo.10845533.

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<strong>The research aims to investigate the role of forensic auditing in enhancing ethical compliance in the accounting and auditing profession, especially considering that auditing is fundamentally based on honesty, integrity, and transparency, and requires professional conscience free from bias, personal opinions, and favoritism. A descriptive approach was adopted to study the phenomenon, and a survey was used to collect data from the field of study. The research included a sample of employees from government banks in Karbala province. Given the importance of the auditor's role and ethical

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48

Shiau, Wen-Lung. "Improving Firm Performance Through a Mobile Auditing Assistance System." International Journal of Enterprise Information Systems 10, no. 4 (2014): 22–35. http://dx.doi.org/10.4018/ijeis.2014100102.

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Generalized Audit Software (GAS) is often used in the current business environment. Despite the advent of mature mobile technology, designs for effective mobile information technology to support auditing tasks have not been developed. The purpose of this study is to develop a mobile auditing assistance system to support auditing tasks in an organization. A mobile auditing assistance system is implemented with five functions: auditing tasks, optimal path planning, searching assets location, scanning assets, and returning auditing tasks. Based on a cost and benefits analysis, a mobile auditing a

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49

Oliver, Eric. "Continuous Auditing—Taking Energy Auditing to the Next Level." Energy Engineering 112, no. 4 (2015): 10–15. http://dx.doi.org/10.1080/01998595.2015.11435390.

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50

Kramer-Simpson, Elisabeth. "Content Auditing: Two Cases of Students Developing Auditing Criteria." Technical Communication 71, no. 3 (2024): 6–25. http://dx.doi.org/10.55177/tc222744.

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Purpose: I investigated best practices for teaching content auditing within two graduate classes tasked with content auditing websites. I observed their strategies for developing auditing criteria. The graduate students used the audits to implement website redesign. Two research questions guided this study: 1) How do students create assessment criteria for website content audits? 2)What additional support could help students better determine assessment or rubric criteria to make them specific, and most of all, easily measurable? I focused on how and why students made auditing decisions. Method

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