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Dowling, Carlin. „Appropriate Audit Support System Use: The Influence of Auditor, Audit Team, and Firm Factors“. Accounting Review 84, Nr. 3 (01.05.2009): 771–810. http://dx.doi.org/10.2308/accr.2009.84.3.771.
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ABSTRACT: I use Adaptive Structuration Theory (DeSanctis and Poole 1994) and the Theory of Planned Behavior (Ajzen 1991) to model the factors influencing whether auditors use audit support systems appropriately. Understanding the factors that influence appropriate use is important for audit firms to achieve efficient and effective audits from deploying audit support systems. Using a unique data set obtained from 569 auditors, I provide evidence that intention to use the system appropriately and external control increase appropriate use. I find that audit support system restrictiveness and the effectiveness of the audit review process are antecedents of external control. Team and firm consensus on appropriation are antecedents of perceived normative pressure, which, along with an auditor's attitude and self-efficacy, influence an auditor's intention to use the system appropriately. The model is relatively stable across different audit support system designs, but differences are evident across the audit team hierarchy.
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Gaddis, S. Michael. „Understanding the “How” and “Why” Aspects of Racial-Ethnic Discrimination: A Multimethod Approach to Audit Studies“. Sociology of Race and Ethnicity 5, Nr. 4 (29.08.2019): 443–55. http://dx.doi.org/10.1177/2332649219870183.
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Researchers have used audit studies to provide causal evidence of racial discrimination for nearly 60 years. Although audits are an excellent methodological tool to investigate the “what,” “where,” and “when” aspects of racial-ethnic discrimination, audits are less appropriate, by themselves, to investigate the “how” and “why” aspects of racial-ethnic discrimination. In this article, I review why audit studies are necessary to study racial-ethnic discrimination, the evidence from audit studies, and their limitations. I then argue that scholars should adopt a multimethod approach to audit studies to move from documenting the existence of racial-ethnic discrimination to examining how and why racial-ethnic discrimination occurs. Adoption of this multimethod approach will result in a deeper understanding of racial-ethnic discrimination with the potential to shape both opinions and policy surrounding discrimination.
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Knechel, W. Robert, Paul Rouse und Caren Schelleman. „A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements“. Accounting Review 84, Nr. 5 (01.09.2009): 1607–38. http://dx.doi.org/10.2308/accr.2009.84.5.1607.
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ABSTRACT: We develop a model of audit production based on Data Envelopment Analysis (DEA) using labor cost as input and hours spent on evidence-gathering activities that determine the level of assurance as output. Client characteristics are considered exogenous factors that affect audit production as a whole. We apply the model to a sample of U.S.-based engagements from an international accounting firm. Results indicate that a constrained DEA model using variable returns to scale is appropriate for modeling audit production. We find that audits are more efficient for clients that are larger, have a December year-end, and are highly automated. Audits are less efficient when the auditor relies on internal control, tax services are provided, and the client has subsidiaries. We also find that a well-specified regression-based production model can control for factors that influence auditor efficiency. Finally, we find that inefficiencies are impounded in fees for some industries and firm offices.
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Worrell, James L. „Blazer Communications: A Procurement Audit Simulation“. Issues in Accounting Education 25, Nr. 3 (01.08.2010): 527–46. http://dx.doi.org/10.2308/iace.2010.25.3.527.
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ABSTRACT: This case presents an introduction to conducting audit procedures and drafting audit observations as part of a business process audit. Using a book wholesaler as a context, the Blazer Communications procurement audit case is aimed at providing students with a realistic setting to conduct audit procedures expected of interns and entry-level auditors. Students execute a test plan as part of a procurement process audit, evaluate audit evidence, propose audit observations based on exceptions, and utilize subscription-based online internal audit/risk management services to participate in risk assessment planning activities and to suggest supplemental audit procedures. Audit evidence (interview recordings, policies and procedures manuals, process maps and narratives, transactional data) is provided in a variety of formats to increase assignment realism and allow flexibility in assignment completion. The case is appropriate for students with basic generalized audit software and database querying proficiency. The case is appropriate for undergraduate or graduate students in internal and external audit courses. Transactional data files are supplied in both Microsoft Access® and Excel® formats; interview files are supplied in MP3® file format.
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Liu, Guangyou, und Siyu Liu. „Corruption crime and punishment: evidence from China’s state corruption audits“. Journal of Financial Crime 24, Nr. 4 (02.10.2017): 601–19. http://dx.doi.org/10.1108/jfc-06-2016-0044.
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Purpose This paper aims to answer the following two research questions: Do corruption cases present different features before and since the new administration in China? How are criminal penalties affected by these corruption features? Design/methodology/approach The investigation is based on the online disclosure of 269 state corruption audits and their consequences, which have been made public by China’s National Audit Office since 2011. By manual coding, these official reports were analyzed, and an appropriate-sized sample of corruption cases was chosen. The authors then adopted Welch’s t-test and regression model methods to test the research hypotheses relevant to the two research questions. Findings The authors find that larger embezzlement or bribery amounts and more organizational corruption cases have been detected and punished since the anti-corruption campaign was launched by the new administration. They also conclude that significantly tougher criminal penalties were given to corruption cases involving large monetary amounts, that bribery cases were more harshly punished compared to other occupational crimes and that individual perpetrators received tougher criminal penalties than organizational criminals. In addition, the authors observe a trend that criminal penalties for corruption have been increasingly harsher in recent years. Research limitations/implications The limitations of this study are quite clear as the Chinese corruption cases in this sample only include state corruption audit cases and does not refer to high-profile corruption cases investigated by the Central Commission of Discipline Inspection. However, this study suggests that state corruption audit results are a good research sample, which can be used to extend empirical tests to archival data acquired from state audit practices and can encourage more studies on public sector auditing and occupational financial crime. Practical implications State corruption audits can be an effective approach to successful anti-corruption campaigns, and the conclusions can be useful to policy makers and legislators in China and other developing countries. Originality/value This paper bridges some gaps in the existing financial crime literature. First, this study on corruption features is located within the context of a political administrative change; second, the state audit is highlighted as a supervising agency in the anti-corruption campaign; and third, the authors’ contribution adds to the empirical testing of data sets of state corruption audits within the existing financial crime literature.
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Cahan, Steven F., Debra C. Jeter und Vic Naiker. „Are All Industry Specialist Auditors the Same?“ AUDITING: A Journal of Practice & Theory 30, Nr. 4 (01.11.2011): 191–222. http://dx.doi.org/10.2308/ajpt-10181.
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SUMMARY We expand upon the traditional market share-based measure of industry specialization by auditors to address the following question: Are industry specialist auditors who obtain their market share by auditing varying proportions of clients in an industry similar in terms of product (audit) quality and price (audit fees)? Our analyses suggest that the audit market is characterized by a type of segmentation in which some specialists pursue product differentiation strategies, focusing more extensively on the acquisition of requisite expertise, while others pursue cost minimization strategies, producing lower cost, lower quality audits. We find that audit fees and quality are higher (lower) when the specialist gains significant market share by auditing a low (high) proportion of clients in that industry. Our evidence suggests that specialists pursue different strategies in different settings. In some cases, specialist auditors may actually be low-end producers, raising a question of whether the “specialist” label is even appropriate.
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D’Aquila, Jill M., und Kim Capriotti. „The SEC’s Case against California Micro Devices: A Lesson in Using Professional Skepticism and Obtaining Sufficient Appropriate Evidence“. Issues in Accounting Education 26, Nr. 1 (01.02.2011): 145–54. http://dx.doi.org/10.2308/iace.2011.26.1.145.
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ABSTRACT: This instructional case involves charges by the Securities and Exchange Commission (SEC) against Michael Marrie, an audit partner, and Brian Berry, a manager, for recklessly failing to comply with auditing standards relating to three areas: a $12 million write-off of accounts receivable, confirmation of accounts receivable, and sales returns and allowances. The SEC believed Michael and Brian did not exercise due professional care, nor did they employ an adequate level of professional skepticism when performing the audit. The SEC also believed that there was insufficient appropriate evidence to express an opinion. This case addresses the following auditing content: Generally Accepted Auditing Standards, professional skepticism, analytical procedures, estimates, fraud risks, confirmation of accounts receivable, and work papers.
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Selishchev, S. V. „Audit Evidence Supporting Going Concern of a Company“. Statistics of Ukraine 82, Nr. 3 (04.09.2018): 78–82. http://dx.doi.org/10.31767/su.3(82)2018.03.09.
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The information base providing the audit evidence of going concern of a company is studied. The requirements on the quantity and quality of the audit evidence to be obtained by the audit of financial statements are determined. Particular attention is paid to the procedural provision for the assessment of the risk of company termination in the foreseeable future. In view of the current auditing practice, auditors demand the extension and adaptation of the going concern when preparing financial statements by management personnel, provisions and recommendations of the respective standard for solving problems related with the methodology for testing the validity of the abovementioned assumptions. The article’s objective is to study, systematize and implement provisions of International Standards on Auditing (ISA) and general theoretical organization and methodical approaches to obtaining audit evidence of the going concern of a company.
According to ISA, the auditor’s purpose is to develop and fulfill the audit procedures in a manner allowing him to obtain the audit evidence that is sufficient and appropriate for formulating justified conclusions laying the ground for the auditor’s opinion.
A literature review shows that the modern theoretical and methodological framework of audit does not offer methodological tools for the effective assessment of the economic performance of a company for purposes of defining the termination risks. A study of the issue of testing the validity of the application of the going concern when preparing financial statements shows that the auditors are required to be competent in indicative economic parameters and items of financial statements, reflecting, first and foremost, the economic capabilities and economic performance of a company.
The study of the application of the procedural provision recommended by ISA for identification and assessment of indicative performance parameters of a company is used to develop a combination of audit procedures and methods for evaluating the results of their implementation, which allows for the reliable assessment of the risk of the company’s termination in the foreseeable future.
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Lee, Jong Eun. „Audit Quality And Accrual Reliability: Evidence From The Korean Stock Market“. Journal of Applied Business Research (JABR) 32, Nr. 3 (02.05.2016): 777–90. http://dx.doi.org/10.19030/jabr.v32i3.9656.
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This study empirically investigates whether a high-quality audit improves the reliability of the components of total accruals using earnings persistence and cash flow predictability. I find that, for firms audited by Big Four auditors, their current or noncurrent assets-related accruals, which are less reliable (“more subjective in measurement”), lead to higher earnings persistence and future cash flow predictability than those of firms audited by non-Big Four auditors. These results suggest that high-quality auditors more effectively evaluate the reasonableness of accrual measurement based on more sufficient and appropriate audit evidence, leading to enhanced accrual reliability.
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Wilkinson, Jill, und Mary Daly. „Reasons for non-attendance: audit findings from a nurse-led clinic“. Journal of Primary Health Care 4, Nr. 1 (2012): 39. http://dx.doi.org/10.1071/hc12039.
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BACKGROUND AND CONTEXT: Evidence has shown that non-attendance at clinics occurs for a variety of reasons and impacts negatively on client outcomes and effective use of clinic resources. This paper reports an audit of non-attendance at Care Plus and diabetes clinics undertaken between October 2007 and October 2008, in a large general practice in the Wellington region. ASSESSMENT OF PROBLEM: A retrospective and prospective audit of the non-attendance rate at nurse-led wellness clinics was completed using the Query Builder function in Medtech32, collecting data from 142 people who did not attend a scheduled appointment. RESULTS: Thirty-three people were unable to be contacted about their reason for not attending. Of those contacted, 68 did not attend because they were unaware of the appointment, confused regarding the appointment time, or simply forgot. Eighty-four people were aged between 18 and 65 years, yet of those contacted, only four cited work had prevented their attendance at the clinic. Difficulty with transport was reported by only two people. STRATEGIES FOR IMPROVEMENT: The audit highlighted the importance of administration processes for scheduling routine appointments and reminding patients about appointments. It provided evidence that administrative support for nurse-led clinics is necessary. LESSONS: Involvement in clinical audit was a new experience for many of the staff and the usefulness of the findings led to more positive views about how audit can be used. The importance of appropriate administrative support was highlighted. Lessons learned for future audits included the importance of a complete data set and consistent use of codes for data entry. KEYWORDS: Audit; primary care; non-attendance
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Musallam, Sami R. M. „Effects of board characteristics, audit committee and risk management on corporate performance: evidence from Palestinian listed companies“. International Journal of Islamic and Middle Eastern Finance and Management 13, Nr. 4 (10.07.2020): 691–706. http://dx.doi.org/10.1108/imefm-12-2017-0347.
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Purpose This paper aims to investigate the effects of board characteristics, audit committee and risk management on corporate performance. Design/methodology/approach Using a sample of 31 Palestinian non-financial listed companies from 2010 to 2016, this study uses a generalized least square method. Findings The results show that the effects of board ownership, board independence, audit committee meeting, audit committee size, audit committee financial expertise and risk management are positive and significant on corporate performance while the effects of chief executive officer duality and audit committee size are negative and significant on corporate performance. Practical implications The results of this paper are important to policymakers, shareholders and directors of companies to make appropriate choices about the board, audit committee characteristics and risk management to protect the interest of different stakeholders, increase the flow of capital and foreign investment into non-financial companies. Social implications This paper fills a gap in the corporate governance literature by investigating the effects of board characteristics, audit committee and risk management on corporate performance in Palestine as one of the youngest stock exchanges in a region that assists in testing the validity of agency theory in a young and small emerging market context. Originality/value This paper is the first to investigate the effects of board characteristics, audit committee and risk management collectively on corporate performance in Palestine as prior research on these topics has been investigated separately.
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Chopra, Radhika, Razia Merali, George Paolinelis und Jerry Kwok. „An Audit of Antimicrobial Prescribing in an Acute Dental Care Department“. Primary Dental Journal 3, Nr. 4 (Dezember 2014): 24–29. http://dx.doi.org/10.1308/205016814813877270.
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Introduction Antimicrobial resistance is a growing problem that is likely to have a major negative impact on healthcare in the future. Dentists have a key role in ensuring that antimicrobials are prescribed correctly to reduce the emergence of resistant strains. Objective To audit how appropriately antimicrobials were prescribed in the oral surgery acute dental department of Guy's Hospital in London, when compared to the standards set within the Faculty of General Dental Practice (UK)1 and Scottish Dental Clinical Effectiveness2 guidelines on antimicrobial prescribing in dentistry. Target 100% compliance. Method A prospective audit consisting of two cycles (each including 60 patients) was carried out. Between each cycle, there was a two-month intervention period, which included extensive training and education of staff and students. Results Cycle 1 showed that only 30% of prescriptions were appropriate and only 62% of practitioners were recording a diagnosis. After two months of intervention, cycle 2 was carried out; this showed a significant improvement, with 80% of prescriptions being appropriate and 100% of practitioners recording a diagnosis. The majority of inappropriate prescriptions in both cycles were for acute pulpitis without evidence of systemic involvement. Conclusion This audit has shown that clinical practice for antimicrobial prescribing did not follow the published guidelines. Following targeted interventions, a substantial improvement was made in the prescribing pattern. The target of 100% has not been reached, necessitating further intervention.
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Quoc Thinh, Tran. „The impact of firm characteristics on the voluntary disclosure – evidence on the top 50 listed firms of Forbes Vietnam“. Investment Management and Financial Innovations 18, Nr. 1 (09.03.2021): 215–22. http://dx.doi.org/10.21511/imfi.18(1).2021.18.
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Disclosure plays an important role for information users. Voluntary disclosure is more meaningful for stakeholders in order to make appropriate decisions. The article researches the impact of firm characteristics on the voluntary disclosure of the top 50 listed firms in Forbes Vietnam (50 listed firms) from 2015 to 2019. It uses the ordinary least squares of time-series data to test the regression model. The signaling and agency theory is used to explain the relationship between firm characteristics on voluntary disclosure. The research results show three variables of firm characteristics that positively impact the voluntary disclosure of 50 listed firms, including firm size, growth rate of market share value to book value, and audit type, in which audit type has the strongest influence. Accordingly, the state agencies of Vietnam should encourage 50 listed firms to improve the Vietnamese listed firms’ voluntary disclosure and meet international economic integration. AcknowledgmentWe would like to thank Assoc. Prof. Ngoc Thach Nguyen (Phd), Assoc. Prof. Hoang Anh Ly (Phd) and Assoc. Prof. Thi Loan Nguyen (PhD), as well as some experts of the State Securities Commission of Vietnam and some leaders of 50 listed firms for their advice and support the project.
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Thorne, Joseph, und Sophie Quarshie. „Audit of appropriate consideration of anti-craving medication following alcohol detoxification in a north east addictions service“. BJPsych Open 7, S1 (Juni 2021): S354. http://dx.doi.org/10.1192/bjo.2021.936.
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AimsNICE guidelines recommend that all patients who undergo a successful alcohol detoxification programme should be considered for treatment with acamprosate or oral naltrexone. This audit studied the proportion of patients considered for acamprosate or naltrexone treatment in a North-East Addictions Service. Primary aimTo explore whether naltrexone/acamprosate had been considered for each patient completing alcohol detoxification.Secondary aims what proportion of those offered agreed to be prescribed acamprosate/naltrexonewhether these patients were being adequately followed up in terms of prescriptionBackgroundThere is a significant evidence base for both naltrexone and acamprosate in the maintenance of abstinence in patients with alcohol addiction. NICE recommends the consideration of both medications for patients following successful alcohol detoxification from alcohol. The addictions service at Plummer Court in Newcastle upon Tyne has a comprehensive pathway for alcohol detoxification patients, which involves multiple reviews by keyworkers and medics. The attendance at these appointments is often poor, and it is often unclear whether these patients have been offered anti-craving medication.MethodA list of patients referred for inpatient or outpatient alcohol detoxification between June to August 2018 (n = 23) was curated. The progress notes were reviewed for any evidence that there had been clinical consideration of acamprosate/naltrexone. If evidence was found that the discussion had taken place, the notes were further scrutinised to assess if the client had accepted a prescription. The clinical documentation was further reviewed to see if follow-up for anti-craving medication was in place.ResultThere was evidence that anti-craving medication had been considered in 47% of patients during the treatment processIn all but one case, acamprosate was offered rather than naltrexoneIn cases where medication was offered, it was accepted in all but one caseAnti-craving medication was universally well toleratedThere was considerable difficulty with assessing who was following up the prescription. On scrutiny of the notes, several GPs had contacted addictions services stating that they would not prescribe acamprosate because of local policy prohibiting its prescription from Primary Care (this policy is in fact no longer current)ConclusionPractice changed to offer patients monthly follow-up with addictions services for six monthsTemplate letter sent out to GPs with discharge from addictions requesting acamprosate prescription, outlining current policy and offering support if GPs not comfortableAudit presented to medical team. Treatment pathway amended to specify medical team's role in offering anti-craving medication at initial appointmentRe-audit in six months
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Hood, Graeme, Kieran Hand, Emma Cramp, Philip Howard, Susan Hopkins und Diane Ashiru-Oredope. „Measuring Appropriate Antibiotic Prescribing in Acute Hospitals: Development of a National Audit Tool Through a Delphi Consensus“. Antibiotics 8, Nr. 2 (29.04.2019): 49. http://dx.doi.org/10.3390/antibiotics8020049.
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This study developed a patient-level audit tool to assess the appropriateness of antibiotic prescribing in acute National Health Service (NHS) hospitals in the UK. A modified Delphi process was used to evaluate variables identified from published literature that could be used to support an assessment of appropriateness of antibiotic use. At a national workshop, 22 infection experts reached a consensus to define appropriate prescribing and agree upon an initial draft audit tool. Following this, a national multidisciplinary panel of 19 infection experts, of whom only one was part of the workshop, was convened to evaluate and validate variables using questionnaires to confirm the relevance of each variable in assessing appropriate prescribing. The initial evidence synthesis of published literature identified 25 variables that could be used to support an assessment of appropriateness of antibiotic use. All the panel members reviewed the variables for the first round of the Delphi; the panel accepted 23 out of 25 variables. Following review by the project team, one of the two rejected variables was rephrased, and the second neutral variable was re-scored. The panel accepted both these variables in round two with a 68% response rate. Accepted variables were used to develop an audit tool to determine the extent of appropriateness of antibiotic prescribing at the individual patient level in acute NHS hospitals through infection expert consensus based on the results of a Delphi process.
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McCartney, Peter, Wendy Macdowall und Margaret Thorogood. „Feedback in primary care can improve the prescribing of hormone replacement therapy in women with a history of hysterectomy“. British Journal of Clinical Governance 6, Nr. 1 (01.03.2001): 17–21. http://dx.doi.org/10.1108/14664100110384957.
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Aims to show that audit and feedback could improve the prescribing of hormone replacement therapy (HRT) to women with a history of hysterectomy. Describes a randomised controlled trial involving 28 practices and covering a total of 3,169 women with a baseline coded history of hysterectomy. In addition to data extraction and feedback, intervention practices were given educational material and audit support. A rise in prescribing was evident in both younger and older women. There was also evidence of significant improvement in the appropriate prescribing of HRT. Concludes that prescribing feedback linked with educational material and audit can improve the prescribing of HRT in primary care in women with a history of hysterectomy and that this technique has wider application in the new era of clinical governance.
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Rickett, Laura K., Anastasia Maggina und Pervaiz Alam. „Auditor tenure and accounting conservatism: evidence from Greece“. Managerial Auditing Journal 31, Nr. 6/7 (06.06.2016): 538–65. http://dx.doi.org/10.1108/maj-10-2014-1103.
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Purpose This study aims to examine the relationship between auditor tenure and conservatism for firms in Greece. Greece not only has a high incidence of earnings management but is also required under the new European Commission (EC) regulation to comply with mandatory auditor rotation. Therefore, Greece is an ideal setting in which to study the association between auditor tenure and accounting conservatism. Design/methodology/approach Similar to Jenkins and Velury (2008), this paper uses Basu’s (1997) asymmetrical timeliness of earnings as a measure of conservatism. Following Li (2010), the regression is re-estimated for subsamples based on client importance as measured by the ranking of client sales among all clients audited by the firm. Findings In contrast to Li (2010), the results of this study, which used a sample of firms in Greece, indicate that conservatism decreases as the auditor–client relationship lengthens. Client importance does not appear to affect the relationship between auditor tenure and conservatism, as measured by asymmetric timeliness of earnings. However, when using the accrual–cash flow measure of conservatism (Ball and Shivakumar, 2005), it is found that auditor tenure is positively (negatively) associated with conservatism for less (more) important clients. The results suggest that longer auditor tenure may have a negative impact on audit quality in certain countries where accounting quality has been found to be poor. Therefore, the new EC regulation requiring mandatory auditor rotation may in fact improve audit quality for firms in Greece. Research limitations/implications This study’s sample consists of firms on the Athens Stock Exchange for the period of 1998-2011. This sample was purposely selected because of the unique conditions of rampant earnings management and low incentive in Greece for the auditors to exert effort to detect such practices. Moreover, Greece is subject to the new EC regulations requiring mandatory auditor rotation beginning in 2014. Future studies could examine this issue in alternate settings and over different time periods. Also, other cross-sectional variations among firms which affect the association between auditor–client tenure and audit quality may exist. Practical implications The findings are important to regulators such as the EC and indicate that Greece may be an appropriate setting in which to require mandatory auditor rotation. These results are also useful to auditors who wish to improve the audit quality and the public’s perception of their work. Originality/value Auditor tenure has been the subject of considerable debate, and regulators contend that long auditor tenure reduces audit quality. There may be a valid argument in favor of mandatory auditor rotation in countries particularly susceptible to low accounting quality due to issues such as rampant earnings management. Greece appears to be one such example, and this study provides support in favor of that argument by demonstrating that longer auditor tenure may lead to lower accounting quality in terms of conservatism. Therefore, the recent EC regulation may result in improved audit quality for firms in Greece.
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PANTELEIEV, V. P. „The Framework for Audits of the Financial Statements of the Group of Enterprises by ISA 600 Requirements“. Scientific Bulletin of the National Academy of Statistics, Accounting and Audit, Nr. 3 (01.11.2019): 54–66. http://dx.doi.org/10.31767/nasoa.3.2019.05.
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Compliance with relevant regulations is the basis of the professional activities of auditors. Users of financial statements require the auditor to conduct quality audit. The auditor’s opinion on the reliability of the financial statements of the group is based on the application of appropriate audit approaches, based both on audit practice and audit standards, and insist on compliance with recognized audit requirements.
The aim of the article is to highlight the content of the main rules for an independent auditor to audit the financial statements of a group using the requirements of the modern regulatory framework, in particular International Standard of Auditing (ISA) 600.
The essence of the main rules of an independent auditor conducting an audit of a group’s financial statements using the requirements of the modern regulatory framework, in particular ISA 600, is disclosed. The need for regulation of an audit of a group’s consolidated financial statements is formulated, the content and important provisions of the requirements of a professional standard ISA 600 “Special Considerations – Audits of group financial statements (including the work of component auditors)”. Interpretation of the requirements of ISA 600 for acceptance and continuation of the assignment, the role of the auditor’s assessment of distortions during the audit, audit activities to prevent, detect and combat fraud in the group, the obligation to use the component of the level of distortion by the auditor is given. The author’s vision of the special provisions of the audits of the financial statements of the group is indicated, the sequence of advancing audit procedures in the implementation of the special provisions of the audits, including the work of the component auditors, and the directions for further research are shown.
Conclusions. The responsibility of the auditor and the component auditor is envisaged, and atypical relevant measures are required in response to challenges; the auditor deals with complex structures, the information of the component auditors must be taken into account. ISA 600 is connected with other audit standards, it regulates a number of requirements with the aim of conducting a quality audit of the group financial statements: from the responsibility of the auditor, accepting and continuing the assignment, developing a general audit strategy and plan, understanding of the component auditor, communicating information to the group’s management personnel and those who endowed with high authority at the group level, etc. documentation. The peremptory question of ISA 600 is determining whether he should act as an auditor of the group financial statements, that is, reasonably refuse or accept the assignment; and if accepted and continued, the task if he acts as an auditor of the group financial statements: communication of clear information to the component auditors on the volume and time of their work with financial information relating to the components and the actual results obtained by them; obtaining sufficient audit evidence in sufficient amounts on the financial information of the components and the consolidation process to express an opinion that the group’s financial statements have been prepared in all material respects in accordance with the applicable financial reporting framework.
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Carpenter, Tina D., und Jane L. Reimers. „Professional Skepticism: The Effects of a Partner's Influence and the Level of Fraud Indicators on Auditors' Fraud Judgments and Actions“. Behavioral Research in Accounting 25, Nr. 2 (01.04.2013): 45–69. http://dx.doi.org/10.2308/bria-50468.
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ABSTRACT: The Public Company Accounting Oversight Board (PCAOB), in its recent auditor inspections, cited a lack of professional skepticism and selection of appropriate audit procedures as serious problems for auditors, and suggested that the tone set by audit partners is critical for auditors' fraud investigations. We investigate selected components of Nelson's (2009) model of professional skepticism: the effects of the partner's emphasis on professional skepticism and the effect of the level of fraud indicators on auditors' identification of fraud risk factors, auditors' fraud risk assessments, and their selection of audit procedures. Thus, we provide an initial test of predictions of the links established in his model, and our results suggest a possible extension to his model. This study provides evidence that a partner's emphasis on professional skepticism is critical for both effective and efficient identification of relevant fraud risk factors and choice of relevant audit procedures. These results should be informative to both standard setters and academic researchers because they highlight the costs and benefits of an audit partner's attitude toward professional skepticism on the evaluation of fraud.
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Peterson, Bonita K., und Thomas H. Gibson. „Fraud Detection and Investigation: Microcomputer Consulting Services“. Issues in Accounting Education 14, Nr. 1 (01.02.1999): 99–115. http://dx.doi.org/10.2308/iace.1999.14.1.99.
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This nonfictional case of inventory fraud in a university setting exposes students to fraud detection and investigation. These skills are becoming increasingly important for auditors, as evidenced by the alarming rate of fraud. The accounting profession has acknowledged the seriousness of this issue with the issuance of SAS No. 82, Consideration of Fraud in a Financial Statement Audit, developed in part to improve detection of frauds by auditors. The case raises many of the fraud-related issues faced by accountants: recognizing red flags indicative of fraud; the importance of a good system of internal controls; the profile of the typical fraud perpetrator; the fine line auditors walk when investigating a fraud; the need to develop an audit team with the appropriate level of expertise which may require members from a variety of disciplines (e.g., investigative, legal and forensic areas); and the difficulty of obtaining sufficient evidence to prosecute and convict perpetrators.
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Pradipta, Arya, und Arvivid Gracenia Zalukhu. „Audit Report Lag: Specialized Auditor and Corporate Governance“. GATR Global Journal of Business Social Sciences Review 8, Nr. 1 (04.03.2020): 41–48. http://dx.doi.org/10.35609/gjbssr.2020.8.1(5).
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Objective - This paper aims to obtain empirical evidence about the influence of specialized auditors, audit tenure, audit committee, board independence, ownership concentration, and auditor quality on audit report lag in Indonesian manufacturing firms. Methodology/Technique – The population is all manufacturing companies listed on the Indonesia Stock Exchange between 2010 and 2016. Multiple linear regressions was used as the data analysis method. Finding - The results of this research show that specialized auditors, board independence, ownership concentration and auditor quality all have an influence on audit report lag. Meanwhile, audit tenure and audit committee do not have an influence on audit report lag. Novelty - Specialized auditors will provide better performance than non-specialized auditors. Specialized auditors will apply more appropriate planning and monitoring on the audit procedure. Specialized auditors need longer time to audit financial statements, which effects audit report lag. The presence of an independent board requires higher quality financial statements. Thus, the auditor needs to put more effort into the verification process of financial statements. The largest shareholders tend to be committed and responsible to the company’s reputation. Managers will demand the audit report lag in a timely manner, in order to maintain the trust and satisfaction of the company’s largest shareholders. Type of Paper: Empirical. Keywords: Audit Report Lag; Specialized Auditor; Board Independence; Ownership Concentration; Auditor Quality. Reference to this paper should be made as follows: Pradipta, A; Zalukhu, A.G. 2020. Audit Report Lag: Specialized Auditor and Corporate Governance, Global J. Bus. Soc. Sci. Review 8(1): 41 – 48. https://doi.org/10.35609/gjbssr.2020.8.1(5) JEL Classification: G30, M42.
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Koç, İlker, und Huseyin Çakır. „Collection and protection of digital evidences in audit processesDenetim süreçlerinde dijital delillerin elde edilmesi ve korunması“. International Journal of Human Sciences 12, Nr. 2 (12.11.2015): 1092. http://dx.doi.org/10.14687/ijhs.v12i2.3333.
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<p>Wide usage of information technologies in banking, finance, health and other commercial sectors requires performing of audit of these sectors through information systems. Collecting and protecting electronic evidence is critically important for both judicial process and results of audit activities. Gathering electronic evidences from an information system is a subject for computer forensics and requires special expertise and equipment. Conversely, in Turkey, most of the institutions responsible for supervision of financial and other relevant sectors have not enough knowledge and experience about forensic audit. Due to the absence of technical knowledge and tools, there would be deficiencies in collecting electronic evidence in accurate manner. In order to prevent these deficiencies, some alternative solutions are offered in this study. These solutions are adapting the computer forensic techniques to audit processes, providing appropriate training to auditors, establishing a legal environment, sharing of information system audit resource and outsourcing of forensic audit activities.</p><p> </p><p><strong>Özet</strong></p><p>Bankacılık, finans, sağlık ve diğer ticari sektörlerde bilgi teknolojilerinin kullanımının artması, denetim faaliyetlerinin de bilgi sistemleri üzerinden gerçekleştirilmesi gereksinimini doğurmaktadır. Elektronik ortamlardan dijital delil elde edilmesi ve korunması hem denetim faaliyetinin sonuçları hem de adli süreç açısından önem taşımaktadır. Dijital delillerin elde edilmesi ve korunması adli bilişim faaliyeti kapsamına girmektedir. Adli bilişim faaliyeti uzmanlık ve özel donanımların kullanımını gerektirmektedir. Ancak, Türkiye’de dış denetimle görevli kurumların faaliyetlerinde, adli bilişim yöntemlerine ilişkin yeterli teknik bilgi ve donanım bulunmamaktadır. Bu durum nedeniyle kamu denetim faaliyetlerinde dijital ortamlardan delil elde edilmesi ve korunmasında çeşitli eksiklikler söz konusudur. Bahse konu eksiklikler, denetim sonuçlarının adli sürece taşınması durumunda, çeşitli problemlere yol açabilecek niteliktedir. Bu çalışmada, adli bilişim teknik ve donanımlarına ilişkin eksikliklerin neden olabileceği olası problemlerin önlenebilmesi için çeşitli çözüm önerileri sunulmaktadır. Çözüm önerileri, adli bilişim sürecinin denetim faaliyetlerine uyarlanması, denetçilere eğitim verilmesi, uygun bir yasal altyapı oluşturulması, bilgi sistemi denetim uzman ve araçlarının ortak kullanımı ve dış kaynak sağlanmasıdır.</p>
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Baker, Philip, und Tim Rogers. „Audit of clinicians' approach to patients' driving status in a dementia day hospital setting“. Psychiatric Bulletin 29, Nr. 10 (Oktober 2005): 372–73. http://dx.doi.org/10.1192/pb.29.10.372.
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Aims and MethodTo examine whether driving is discussed with patients attending a specialist day hospital for dementia and whether appropriate action is taken. Patients' notes were reviewed for evidence of such discussion. A questionnaire was implemented before the audit was repeated 6 months later.ResultsDuring the first cycle 44 patients' notes were assessed and 38 were assessed on repeat audit. The documentation of discussions regarding driving increased from 23 to 95% of notes following implementation of the questionnaire.Clinical ImplicationsBy discussing driving status, important legal, insurance and safety issues can be addressed. Routine use of a simple questionnaire dramatically improved the likelihood of such discussion. These findings apply for all conditions requiring Driver and Vehicle Licensing Agency notification.
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Knechel, W. Robert. „Behavioral Research in Auditing and Its Impact on Audit Education“. Issues in Accounting Education 15, Nr. 4 (01.11.2000): 695–712. http://dx.doi.org/10.2308/iace.2000.15.4.695.
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Auditing is inherently a judgment process. In the past 25 years a large body of research related to auditor judgment has raised numerous issues about the manner in which audits are performed and the nature of education and training that is appropriate for individuals entering the profession. Current trends in auditing away from overly structured methods to more subjective, risk-based approaches exacerbate the judgment demands placed on auditors and make it increasingly more critical that issues of auditor judgment and decision making be integrated into audit education. The need for auditing students to be exposed to a breadth of substantive business and accounting topics is more pronounced than ever before. Auditors do not merely dwell in a world of debits and credits, but rather must deal with the more challenging issues of risks, controls, performance measurement, and audit evidence. To rise to these challenges, new graduates need to develop skills in critical reasoning, information search, interpersonal interaction, communication, and decision making. When I started teaching auditing 20 years ago, I approached the topic from a highly structured and quantitative viewpoint. In recent years, I have come to realize that the judgmental, decision-making aspects of auditing are critical. Auditing courses may be best suited to facilitate the development of necessary analytical skills by embracing current trends in audit practice and exposing students to complex, realistic, and interactive learning exercises such as cases, role playing, debates, online exercises, and classroom presentations that reflect the challenges of the dynamic environment of auditing in 2000 and beyond.
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Nolder, Christine, und Zoe-Vonna Palmrose. „Economic Analysis of Proposed PCAOB Standards: Finding a Path Forward“. Accounting Horizons 32, Nr. 2 (01.03.2018): 183–200. http://dx.doi.org/10.2308/acch-52082.
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SYNOPSIS The pace of standard-setting by the Public Company Accounting Oversight Board (PCAOB) has been glacial, which increases the risk that U.S. auditing standards are not keeping up with the global audit environment. Legislation enacted in 2012 that created the need to conduct economic analysis of proposed PCAOB standards added important considerations. If appropriately integrated into the process, these considerations can improve PCAOB standard-setting. We describe the PCAOB's current approach to economic analysis and offer recommendations to improve the coherence, usefulness, and relevance of the evidence sought to justify the need for standard-setting. Our recommendations involve a tailored approach that (1) differentiates among types of PCAOB standards based on considering their overarching purpose and target audience; (2) recognizes appropriate theories that are unique to each type of standard—whether economic or other theories; and (3) develops audit-centric core principles focused on audit quality on which to ground the discussion of each proposed standard. We hope our commentary shifts thinking about the approach to economic analysis to improve PCAOB standard-setting, stimulates academic discussion of these and other important issues facing the standard-setting process in the U.S., and inspires relevant research that informs PCAOB standard-setting.
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Maffei, Marco, Clelia Fiondella, Claudia Zagaria und Annamaria Zampella. „A multiple discriminant analysis of the auditor’s going concern opinion: the case of audit opinions in Italy“. Meditari Accountancy Research 28, Nr. 6 (07.06.2020): 1179–208. http://dx.doi.org/10.1108/medar-06-2019-0514.
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Purpose The purpose of this paper is to develop a model for assessing the audit evidence of the going-concern (GC) assumptions underlying the preparation of financial statements. Design/methodology/approach This research analyses 678 audit opinions of Italian listed firms from 2007 to 2016 and uses a multiple linear discriminant analysis to create a GC score, which includes variables suggested by the international standards on auditing (ISA) 570 and by literature on GC. Findings The model provides three cut-off scores which can orient auditors towards issuing the most appropriate GC audit opinions (unmodified opinion, unmodified opinion, which includes emphases of matter, qualified opinion or disclaimer of opinion). Research limitations/implications The development of the model is mainly based on public data and does not assess confidential information that is not disclosed in audit opinions. Practical implications This model can enable auditors to identify the most appropriate GC opinion and align auditor’s opinions in similar circumstances, thereby reducing their reliance on discretion and increasing the reliability of their judgement with a higher degree of accuracy. Moreover, this research lists additional events or conditions that may individually or collectively cast significant doubt on GC assumptions. Originality/value This study goes beyond the traditional decision-making process, apparently binary in nature, between “continuity” and “failure” or between “unmodified” and “modified” opinions. It is conceived to detect the different degrees of uncertainty that affect GC evaluations to orient auditors’ professional judgements.
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Braun, Robert L., und H. Lynn Stallworth. „If You Need Love, Get a Puppy: A Case Study on Professional Skepticism and Auditor Independence“. Issues in Accounting Education 24, Nr. 2 (01.05.2009): 237–52. http://dx.doi.org/10.2308/iace.2009.24.2.237.
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ABSTRACT: The purpose of this teaching case is to expand students' understanding of the concepts of professional skepticism and independence. The case is based on an actual incident and illustrates the exercise of professional skepticism by a staff auditor who finds himself in the uncomfortable situation of accusing a friend of fraud. The case demonstrates the difficult personal and professional choices that auditors must sometimes make. In analyzing the case, students consider auditor independence rules, as well as the concepts of independence in appearance and independence in mental attitude. Students are asked to identify the types of audit evidence and internal controls needed to detect and prevent the fraud, and to consider the appropriate audit response to an adverse situation.
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Evans, Ceri G., Charles d'Souza, Paul Reynolds, Caroline Linton, Lokesh Nukalapati und Anvita Swarnkar. „Audit of availability and awareness of guidelines for the management of confusion in older patients on general wards“. Psychiatric Bulletin 32, Nr. 4 (April 2008): 143–45. http://dx.doi.org/10.1192/pb.bp.107.015123.
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Aims and MethodConfusion in an older patient on a general hospital ward requires prompt and appropriate management. To this end, evidence-based guidelines have been produced and disseminated by Gwent Healthcare NHS Trust. An audit was carried out when it became apparent that junior doctors might not be aware of the guidelines and that their availability on the wards was limited. An action plan was generated and a second audit carried out. Our aim was to establish whether the doctors' knowledge of the guidelines and their availability on wards changed as a result of our action plan and audit.ResultsThe audit consisted of a survey of general wards at the Royal Gwent Hospital and at St Woolos Hospital to assess availability of the guidelines and a questionnaire administered to a sample of junior doctors. The guidelines were available on 17% of wards; 11% of junior doctors were aware of them. Results of the audit informed implementation of an action plan. The second audit showed a limited improvement in availability (increased to 34%) and awareness (increased to 15%) of the guidelines, with no statistically significant difference.Clinical ImplicationsApparently well-thought-out action plans may produce minimal change, but unless the audit cycle is completed this fact cannot be corroborated. In generating action plans, more consideration may need to be given to the factors that influence the spread of change in healthcare systems.
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Rahim, Al Ali Abdel, Cristina Juganaru, Constantin Militaru und Alexandra Banu. „Aspects Regarding Competence, Training and Awareness Requirements for the Environmental Management System Certification Audit“. Applied Mechanics and Materials 760 (Mai 2015): 739–43. http://dx.doi.org/10.4028/www.scientific.net/amm.760.739.
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One of the requirements of ISO 14001 is that the organization must ensure that any person, including personnel working for and on behalf of organization, that have the potential to cause significant environmental impacts is well trained and competent. The personnel competencies can be defined by education, training and/or appropriate experience. In this regard, this paper briefly present requirements and specific documents for proper audit of requirement 4.4.2 that will constitute evidence of practical implementation of SR EN ISO 14001:2005.
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Malchev, Bojan, und Zorica Bozhinovska-Lazarevska. „New challenges of the IFAC International Code of Ethics. The case of the Republic of North Macedonia“. Zeszyty Teoretyczne Rachunkowości 45, Nr. 2 (02.07.2021): 145–60. http://dx.doi.org/10.5604/01.3001.0014.9567.
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Purpose: The main purpose of the paper is to provide empirical evidence on certified auditors’ perceptions in the Republic of North Macedonia (RNM) about the new IFAC International Code of Ethics for Professional Accountants. Methodology/approach: A survey was conducted by distributing a questionnaire to the certified auditors in RNM, and the answers were then analyzed. Findings: The results indicate that the observance of the Code of Ethics affects the quality of audit engagements in domestic practice. The majority of practitioners believe that the fundamental principles are sufficiently clearly elaborated and can provide an appropriate basis for ethical conduct. The principle of objectivity is most exposed to threats, while the most common threat is familiarity. Safeguards created by the profession, the law, and regulations are more effective in addressing threats. Finally, practitioners agree that the innovations brought by the new Code of Ethics represent a significant benefit to the auditors’ mission to preserve and strengthen their independence. Research implications/limitations: The research provides empirical evidence of ethical behavior in domestic audit practice, but no similar research has been done before to make a comparative analysis. Originality/value: This research is the first of this type in RNM and fills the research gap in the field of ethical behavior in the domestic audit practice.
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da Costa, Edward, Danielle Adams, Munzer Salmeh, Omar Mahmoud und Ekim Yetkili. „Using clinical audit to improve the quality of mental health-care services for people with learning disabilities“. Advances in Mental Health and Intellectual Disabilities 15, Nr. 4 (14.08.2021): 105–18. http://dx.doi.org/10.1108/amhid-03-2020-0006.
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Purpose The over-reliance on psychotropic medication for the management of patients with learning disabilities with behaviour that challenges is well documented.This paper aims to discuss the application of the methodology of clinical audit within community learning disability mental health services to adapt interventions including optimising prescribing practice and behavioural interventions aiming to reduce behaviour that challenges in people with learning disabilities. Design/methodology/approach Questionnaire-based review of documentation in electronic patient records, covering relevant audit standards in line with NICE and Royal College of Psychiatrists, was carried out in the North Essex Community Learning Disability Service, Hertfordshire Partnership NHS Foundation Trust. The audit included patients on the caseload of consultant psychiatrists. Findings The audit demonstrated that the prescribing of psychotropic medication was within BNF maximum limits for all patients, evidence of “consent” procedures was being followed in the majority, and there was some evidence of deprescribing attempts.Improvement was required in several areas e.g. undocumented off label prescribing in a significant proportion of patients. Objective measures to record the severity of behaviours and the effects of the medication were being used by clinicians in only a small proportion of patients. A significant proportion of patients have prescribed medication in the absence of appropriate psychological or environmental interventions. Originality/value As a result of the audit findings, the action plan made recommendations such as the development of a database for tracking the prescribing of psychotropic medicines and routine use of standardised measures. This action has been supported by the pharmacy team. Positive developments include a clinical psychologist taking on the role of leading the development of behavioural intervention strategies.
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Beechinor, Danette. „Improving Rates of Appropriate Venous Thromboembolism Prophylaxis in a Community Hospital.“ Blood 120, Nr. 21 (16.11.2012): 3159. http://dx.doi.org/10.1182/blood.v120.21.3159.3159.
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Abstract Abstract 3159 Venous Thromboembolism (VTE) is responsible for significant hospital related morbidity and mortality, with 5–10% of hospital related mortality directly attributable to VTE. Despite the evidence supporting VTE prophylaxis, rates of prophylaxis vary between institutions and initiatives to improve prophylaxis are required. A baseline one-day audit was held at our institution to determine the rate of compliance with internal VTE prophylaxis clinical practice guidelines. The audit revealed an 85% compliance rate in eligible patients. The emergency department stood our as having a 76% rate of appropriate VTE prophylaxis during the audit. Targeting prophylaxis rates in the emergency department had the potential to increase the overall rates for the hospital if appropriate VTE prophylaxis could be initiated prior to transfer to in-patient care units, it would likely be continued. A comprehensive plan was put in place to improve VTE prophylaxis rates, which included targeted education, feedback to prescribers and the novel use of pharmacy student resources to increase the rates of VTE prophylaxis at a community hospital. Patients who were not receiving any anticoagulant medication were identified using the hospital information system. Pharmacy students were trained to assess patients for indications for VTE prophylaxis and they assessed all patients not receiving an anticoagulant admitted to the emergency department from Monday to Friday. When students identified a patient who was not receiving prophylaxis who met the criteria for prophylaxis, they reviewed their findings with the emergency department clinical pharmacist to ensure their assessment was accurate given their status as students. If the pharmacist agreed, the students were authorized to make a recommendation to the physician to start VTE prophylaxis. Recommendations included both pharmacological and mechanical prophylaxis options, depending on patient bleeding risk. During the first 60 days of the program, 247 patients were assessed by the students for prophylaxis, taking approximately 20 minutes each or 2.5 hours of student time per day. The pharmacy students made 64 recommendations for prophylaxis and 66% of the recommendations were accepted by the emergency room physicians with another 5% resulting in patients receiving a different mode of prophylaxis than recommended by the student (usually receiving pharmacological prophylaxis due to a change in bleeding risk). There were 794 patients admitted in the emergency department during the initial assessment of the program. Of the 794, 247 patients were assessed by the pharmacy students, who identified patients where prophylaxis was indicated for a rate of a “miss” for VTE prophylaxis in a patient where it was indicated of 8.06% prior to assessment by the student and 2.77% after assessment and recommendations, a 5.3% absolute increase in the rate of appropriate prophylaxis. While the number of patients admitted in the emergency department during the evaluation phase did not decrease, there was a decrease of the number of patients assessed per day by the students from 11 during the first ten days to 7 during the last ten days of the evaluation period. This 36% decrease in the number of patients identified as not receiving prophylaxis was likely multifactorial, and potentially attributed to targeted education, a physician champion who encouraged increased use of the admission pre-printed orders and an increased awareness of VTE prophylaxis due to pharmacy student recommendations. A post-implementation one-day audit was held to determine rates of appropriate VTE prophylaxis in the institution after the pharmacy student program and targeted education were implemented. The rate of appropriate VTE prophylaxis had risen in just 5 months to 97% of hospitalized patients who were eligible to receive prophylaxis were receiving prophylaxis, an 11% increase in the absolute rate of appropriate VTE prophylaxis according to the hospital clinical practice guideline criteria. The program continues beyond the initial pilot phase due to the excellent results. The use of pharmacy students, available year-round from a co-op program is an innovative, sustainable and cost-effective means to improve hospital rates of VTE prophylaxis to achieve goals of improved patient care. Disclosures: No relevant conflicts of interest to declare.
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Appiah, Kingsley Opoku, und Chizema Amon. „Board audit committee and corporate insolvency“. Journal of Applied Accounting Research 18, Nr. 3 (11.09.2017): 298–316. http://dx.doi.org/10.1108/jaar-03-2015-0024.
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Purpose The purpose of this paper is to examine whether the presence, expertise, independence, size and meetings of the audit committee (AC) have an effect on corporate insolvency. Design/methodology/approach The authors use 1,835 firm-year observations for 98 insolvent and 269 solvent UK-listed non-financial firms from 1994 to 2011. Findings The authors find that corporate insolvency is negatively related to the meetings and independence of the AC but not to AC’s presence and size. The authors also observe that financial expertise on the AC is not related to corporate insolvency. These associations are robust to different specifications, while after controlling for board composition, board size, the number of board meetings, CEO duality, financial and firm characteristics. Research limitations/implications The study’s approach has two main limitations: neglect of small and medium private unquoted firms and more regulated corporate governance environment. Practical implications The findings lend support to the continual use of the agency theory as an explanation in understanding the role of the analytical lens through which to study the efficacy of the AC in reducing the likelihood of insolvency. Social implications The findings support continued efforts to strengthen boards’ ACs in the wake of high profile insolvencies. The findings will assist regulators and firm management to design appropriate ACs (e.g. independence) and processes (e.g. number of meetings). Originality/value The authors provide empirical evidence on the impact of the AC on firm insolvency in the UK context, an important but neglected area in research.
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Leung, Jennifer E., Heather Panchuk und Oksana C. Prokopchuk-Gauk. „Saskatoon Urban Hospital Frozen Plasma Utilization and Appropriateness Audit“. Blood 132, Supplement 1 (29.11.2018): 5074. http://dx.doi.org/10.1182/blood-2018-99-114176.
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Abstract Plasma is a blood component frequently used in inappropriate clinical contexts. A 2013 frozen plasma utilization audit in Ontario found that 52% of orders for plasma were inappropriate, while plasma requested for appropriate indications was frequently under-dosed (less than 10 mL/kg administered). Local trends of plasma utilization have not previously been audited. We hypothesized that hospital sites within the former Saskatoon Health Region would have similar rates of inappropriate plasma transfusion and under-dosing as reported by other recent Canadian audits. This retrospective, quality improvement audit was completed evaluating transfused units of fresh frozen plasma and frozen plasma (collectively known as plasma), given between January and September 2017 at the two largest tertiary care hospitals in Saskatoon, Saskatchewan - Royal University Hospital (RUH) and St. Paul's Hospital (SPH). Data collected included: patient demographics, indication for plasma transfusion, plasma dose, coagulation parameters pre- and post-transfusion, specialty of ordering physician, location of transfusion, and concurrent vitamin K use. Appropriateness of plasma utilization was judged according to the Ontario Clinical Practice Recommendations for the Use of Frozen Plasma. Appropriate indications for plasma transfusion included: massive hemorrhage, intraoperative coagulopathy during cardiac surgery, and patients with active bleeding or need for invasive procedures with laboratory evidence of coagulopathy (INR [International Normalized Ratio] ≥ 1.5). Inappropriate indications for plasma transfusion included: correction of laboratory evidence of coagulopathy in the absence of bleeding or need for invasive procedures, reversal of warfarin when Prothrombin Complex Concentrate (PCC) was available, reversal of other anticoagulants, and an INR of 1.5 or less or for whom the INR was unknown. Plasma transfusion to patients with INR of 1.5 or less or with an unknown INR was not considered inappropriate in cases of massive hemorrhage. According to the predefined criteria, each plasma transfusion during our study period was individually reviewed and classified as appropriate or inappropriate. A total of 270 adult and pediatric patients received plasma transfusion during our study period. Patients receiving plasma for therapeutic plasma exchange were excluded. Final analysis included 244 patients, representing 392 transfusion events and 891 units of plasma. Among adult patients at RUH and SPH, 50.5% of plasma transfusions were judged to be inappropriate. The most common inappropriate indication in adult patients (26.5%) was plasma transfusion to patients with an INR of 1.5 or less, or for whom INR was not measured (6.3%). Despite availability of PCC, 5% of plasma orders for adults were for the reversal of warfarin. The average plasma dose ordered for adults was 2 units per transfusion event, which is unlikely to be an appropriate dose for an average sized adult. In adult patients, transfusion of plasma was requested primarily by: critical care physicians (28.6%), cardiac surgeons (16.0%), and general internists (15.3%). Among pediatric patients at RUH, 79.8% of plasma transfusions were judged to be inappropriate, with the most common inappropriate request in pediatric patients (38.5%) cited as hemodynamic support without coagulopathy or massive hemorrhage. Our study demonstrated that the rate of inappropriate plasma transfusion at two major Saskatoon urban hospital sites was similar to that recently published in Ontario. It is reassuring that plasma transfusion for warfarin reversal was found to be only 5%, suggesting broad awareness of PCC availability. Plasma transfused to adults was found to frequently be under-dosed, suggesting patients are being exposed to the potential risks of plasma transfusion with limited clinical benefit. These results highlight plasma transfusion utilization and appropriateness as an area of educational need among both adult and pediatric clinicians. Implementation of strategies including local clinical practice guidelines for plasma transfusion, plasma order screening by the transfusion medicine laboratory, or a plasma transfusion order set may optimize plasma utilization and enhance patient safety by reducing unnecessary patient exposure to plasma transfusion. Disclosures No relevant conflicts of interest to declare.
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Roos, Mariaan. „Governance and Public Sector Transformation in South Africa: Reporting and Providing Assurance on Service Delivery Information“. Africa’s Public Service Delivery and Performance Review 1, Nr. 3 (01.12.2012): 4. http://dx.doi.org/10.4102/apsdpr.v1i3.33.
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Reporting on performance was legislatively established in South Africa in terms of the Public Finance Management Act, Act 1 of 1999, section 40 (3)(a). The auditing of the reported information was legislated in the Public Audit Act, Act 25 of 2004, section 20(2) (c). The objectives of the article are firstly to provide an overview of the development and application of the reporting and secondly providing assurance on service delivery information and thirdly to reflect on challenges to the implementation thereof in South Africa. The aim through deploying these set objectives is to formulate possible future considerations for improved governance. As central part of the methodology, review of literature on reporting and audit of non-financialwas conducted. The research included scrutiny of the different philosophies and approaches adopted by different countries to the reporting and providing assurance on service delivery information. In this respect, the research reflects a comparative element. In South Africa the Auditor-General adopted a phasing-in approach. The development of the audit approach and audit procedures has reached a stable stage, nine years after the initial process started. The audit of performance information now forms an integral part of the regularity audit process. The analysis of audit findings of the period under study indicates a considerable improvement once initiated, but stagnation persists in subsequent years. Numerous challenges remain around the application of performance reporting in South Africa including non-compliance, the lack of sufficient and appropriate audit evidence, inconsistencies between the various strategic documents and the need to improve the usefulness of performance information. In conclusion the article proposes some steps to address the challenges.
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Jessup, Rebecca L., Anita A. Spring und Aspa Grollo. „Current practice in the assessment and management of acute diabetes-related foot complications“. Australian Health Review 31, Nr. 2 (2007): 217. http://dx.doi.org/10.1071/ah070217.
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A retrospective audit of client histories from 1 April 2004 to 31 March 2005 was conducted. Assessment, investigations on admission, management, length of stay and outcomes were assessed and compared with evidence-based guidelines. A total of 62 clients with 115 admissions were identified. The finding that HBA1c (glycated haemoglobin) levels were measured on admission 50% of the time suggested there is significant variability in assessment, investigation and management of acute diabetes-related foot complications. There is a need to better utilise evidence-based clinical guidelines, and for greater emphasis on linking individuals who are at risk of hospitalisation into appropriate outpatient services to improve outcomes.
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McEnroe, John E., und Stanley C. Martens. „Auditors' and Investors' Perceptions of the “Expectation Gap”“. Accounting Horizons 15, Nr. 4 (01.12.2001): 345–58. http://dx.doi.org/10.2308/acch.2001.15.4.345.
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The auditing “expectation gap” refers to the difference between (1) what the public and other financial statement users perceive auditors' responsibilities to be and (2) what auditors believe their responsibilities entail. The notion of this divergence receives much attention in the accounting literature (i.e., Commission on Auditors' Responsibilities 1978; Guy and Sullivan 1988; AICPA 1993; U.S. Government Accounting Office 1996). Although prior empirical studies encompass certain expectations associated with a range of audit services, these papers often involve the opinions of bankers as the primary user group employed in the research (Nair and Rittenberg 1987; Lowe and Pany 1995). In contrast, this study extends the prior research by directly comparing audit partners' and investors' perceptions of auditors' responsibilities involving various dimensions of the attest function. We conducted the study to determine if an expectation gap currently exists and we find that it does; investors have higher expectations for various facets and/or assurances of the audit than do auditors. Our findings serve as evidence that the accounting profession should engage in appropriate measures to reduce this expectation gap.
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Kusuma Indawati Halim. „The Impact Of Financial Distress, Audit Committee, And Firm Size On The Integrity Of Financial Statements“. JAK (Jurnal Akuntansi) Kajian Ilmiah Akuntansi 8, Nr. 2 (05.07.2021): 223–33. http://dx.doi.org/10.30656/jak.v8i2.2723.
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This study aims to examine the impact of Financial Distress, Audit Committee, and Firm Size on The Integrity of Financial Statements. The integrity of financial statements can reflect the company's financial performance. The research sample obtained were based on purposive sampling technique, is including 32 consumer goods industry sectors firms listed in Indonesian Stock Exchange over the period of 2013-2017. Sources of research data are annual reports. Data analysis used descriptive statistics, classic assumption tests, estimation models, and panel data regression analysis. The panel data regressions analysis was the methodology employed for verifying the factors that may influence the integrity of financial statements. Based on the results of the Chow test and the Hausman test, the appropriate panel data regression model to be used for this study is the fixed effects model. This study provides empirical evidence that financial distress is negatively associated with the the integrity of financial statements, while audit committee and company size have positive effect on the the integrity of financial statements.
Keywords: Financial Distress, Audit Committee, Firm Size, Integrity of Financial Statements.
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Hamshari, Yaser Mohd, Haitham Yousef Ali und Mohammad Ahmad Alqam. „The Relationship of Professional Skepticism to the Risks of Auditing and Internal Control, and the Discovery of Fraud and Core Errors in the Financial Statements in Jordan“. Academic Journal of Interdisciplinary Studies 10, Nr. 2 (05.03.2021): 105. http://dx.doi.org/10.36941/ajis-2021-0042.
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The study aims to know the relationship between the professional skepticism of the auditor and the discovery of fraud and errors in the financial statements, as the auditor's practice of professional skepticism enhances his ability to issue a neutral technical opinion about the fairness of financial statements. The study also examined the relationship of professional skepticism with audit risks, especially the risks that management controls and is responsible for, which are control risks and inherent risks. The auditor should not be satisfied with less than convincing evidence. No matter how honest and fair the management and those responsible for institutional control are, this should not prevent the auditor from using professional skepticism. In order to enhance the auditor's confidence in the audit outcome and not to rush into his ruling on financial statements, international audit standards urged the need to exercise professional skepticism at all stages of auditing to provide quality in the audit process and give confidence to internal and external users of those statements. The study recommended through examining and evaluating 112 questionnaires distributed to auditing offices and companies to pay attention to the practice of professional skepticism, especially in the event that the management and those responsible for institutional control do not respond to the auditor's inquiries. Also; the study recommended that auditors should not come to final decisions until sufficient, appropriate and reliable evidence has been obtained; through which they can reach the conviction of issuing impartial technical opinion.
Received: 11 December 2020 / Accepted: 2 February 2021 / Published: 5 March 2021
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Younas, Zahid Irshad, Christian Klein, Thorsten Trabert und Bernhard Zwergel. „Board composition and corporate risk-taking: a review of listed firms from Germany and the USA“. Journal of Applied Accounting Research 20, Nr. 4 (09.12.2019): 526–42. http://dx.doi.org/10.1108/jaar-01-2018-0014.
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Purpose Corporate governance is a crucial factor when considering excessive corporate risk-taking. Since corporate boards play such an important role in corporate governance, the purpose of this paper is to empirically examine the impact of board composition and further board characteristics on excessive corporate risk-taking. Design/methodology/approach This study investigates listed firms from Germany and the USA from 2004 to 2015 based on data from Thomson Reuters Data Stream. The authors apply the fixed effect and random effect estimation method to demonstrate the impact of board composition on corporate risk-taking. Findings This study provides empirical evidence that an increase in the proportion of independent directors is associated with less corporate risk-taking. These effects are stronger among German firms. Lastly, the effects of board size and audit committee effectiveness (AUCE) on risk-taking have mixed results. Research limitations/implications The results favor continued efforts to strengthen the composition of corporate boards and improve the effectiveness of audit committees to curb unhealthy corporate risk-taking. The recommendations from the research will provide regulators and corporate management with the necessary information needed to design an appropriate independent board structure, and board size (BOSI). The research will, furthermore, fortify the indispensability of financial experts on audit committees. Originality/value This study contributes to the agency theory debate with these findings. Stronger board independence enables a better monitoring of the CEO, which leads to decision making based on a more appropriate level of risk.
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Kallamu, Basiru Salisu, und Nur Ashikin Mohd Saat. „Audit committee attributes and firm performance: evidence from Malaysian finance companies“. Asian Review of Accounting 23, Nr. 3 (07.09.2015): 206–31. http://dx.doi.org/10.1108/ara-11-2013-0076.
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Purpose – The purpose of this paper is to examine the impact of audit committee (AC) attributes on the performance of finance companies in Malaysia in both period before and after the Malaysian Code on Corporate Governance (MCCG) was issued in order to determine which of the AC attributes enhances performance of finance companies in Malaysia. Design/methodology/approach – The population of the study comprises firms listed under finance sector of the main market of Bursa Malaysia. The number of firms listed on the main market of Bursa Malaysia as at the time of data collection (2012) was 822, out of which 37 were finance firms. Since the number of finance companies listed on the main market was only 37, all companies were used as sample for this study. This comprises companies involved in commercial, investment and Islamic banking, insurance, Takaful and other finance-related services. The sample for the period prior to MCCG varies over the period of observation. The number of finance companies in 1992, 1993, 1994, 1995 and 1996 was 36, 40, 44, 47 and 54, respectively. The sample comprises companies in commercial banking, investment banking, Islamic banking, insurance, Takaful and other finance-related services. The sample comprises firms listed on the main board of Kuala Lumpur stock exchange as it was called before the name was changed to Bursa Malaysia. The companies listed under the Ace market are not included due to their small number and because they are subject to different listing requirements. The list of the finance companies for the period 2007-2011 is obtained from the web site of Bursa Malaysia while for the period 1992-1996, the list is obtained from Bursa Malaysia knowledge centre. The observation period for the study covers financial period from 2007 to 2011 which represents post MCCG period while period from 1992 to 1996 represents the period before MCCG. Findings – The findings suggests a significant positive relationship between independent AC members and profitability while dual membership of directors on audit and nomination committee is significant and negatively related with profitability. The result supports agency theory which suggests that independent directors provide effective monitoring of the management thereby enhancing profitability and reducing possibility for opportunistic behavior by the management and ultimately enhancing performance. In addition, the result indicates that there was significant improvement in corporate governance in finance companies after the MCCG was issued compared to the period before it was issued. Research limitations/implications – The study focussed only on finance companies listed on Bursa Malaysia. The attributes examined include independence, expertise, experience, executive membership and interlock of directors, future studies could examine other attributes such as internal process of the committee and personal characteristics of the directors. Furthermore, the study used secondary data future studies could use primary data or a combination of primary and secondary data. The study only examined the period before MCCG and after the code was issued, future study could examine the impact of the first and second revision and compare it with period after the first and second revision. Practical implications – The findings contribute to the literature and the understanding of the influence of AC attributes such as independence and experience of the directors on the committee by showing an association between director independence, expertise, experience and improved performance. Management and board of companies may use the findings to make appropriate choices about AC attributes and governance mechanisms to improve performance particularly with regards to independence, expertise, experience and interlock of the directors. Social implications – The study has provided policy makers with a better understanding of the various features a AC should have which could be incorporated in future policy formulation in order to safeguard investments of shareholders, protect the interest of various stakeholders and enhance the flow of capital and foreign direct investment into finance companies and the economy in general. Comparison of the result between the pre MCCG and post MCCG period shows an improvement in corporate governance in finance companies after the MCCG was issued. This implies that the initial issue of MCCG impacted positively on the governance of the finance companies. Originality/value – To best of the authors knowledge the study is the first to examine the attributes of AC in finance sector as a whole and to examine the impact in the period before and after the MCCG was issued.
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Sharma, J. „Tracking referrals to early intervention in psychosis team: An audit“. European Psychiatry 41, S1 (April 2017): s837. http://dx.doi.org/10.1016/j.eurpsy.2017.01.1649.
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AimsTo monitor if the early intervention services (EIS) in Sandwell meet the standard of assessing all patients referred to the team within the set target. To monitor factors that affects the outcome including the source of referral, whether the patients, are known to another team, and the demographic features of the patient.BackgroundProviding timely, appropriate and coordinated care for patients presenting with a first episode of psychosis has been a focus for EIS teams to improve outcomes, experiences and in reducing costs. In April 2016, new target times of 5–10 days for referral-to-assessment and 14 days for referral-to-treatment were introduced by the government.MethodAll the referrals that were made since 01/04/2016 were followed up. A comparison was made with the referral-to-assessment and referral-to-treatment target for referrals made before the 01/04/16.ResultsThere has been an increase in referrals. Preliminary evidence gathered suggests that there has been a marked improvement in the referral-to-assessment pathway and referral-to-management pathway. Patients referred to the EIS are offered an earlier assessment. Majority of the referrals made are however not appropriate to receive care from the EIS, and are not taken on by the team. All the patients that are accepted by the team are offered a NICE treatment package. Most of the referrals that come from other EIS teams or wards, are accepted by the team, at least for an extended assessment. Referrals from Children services are usually at the point when they are due to turn 18, for a second opinion.Disclosure of interestThe author has not supplied his/her declaration of competing interest.
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Lexchin, Joel. „Improving the Appropriateness of Physician Prescribing“. International Journal of Health Services 28, Nr. 2 (April 1998): 253–67. http://dx.doi.org/10.2190/abwy-yfpa-me5r-7bqp.
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Appropriate prescribing means that prescribers should try to maximize effectiveness, minimize risks and costs, and respect patients' choices. Evidence from studies on prescribing to individuals and from administrative databases reveals a significant level of inappropriate prescribing by Canadian physicians. Two important reasons for inappropriate prescribing seem to be physicians' level of knowledge and physicians' practice settings. A large number of methods have been tried to improve prescribing behavior, but most are unsuccessful. Academic detailing, and audit and feedback, have both been shown to work but may be difficult to implement in Canada, where most physicians practice in solo fee-for-service settings. Alternative forms of physician payment such as capitation or salary are probably necessary to make prescribing more appropriate.
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Jatiningrum, Citrawati, Fauzi Fauzi, Rita Irviani, Mujiyati Mujiyati und Shahanif Hasan. „An Investigation IFRS Adoption in Malaysia on The Relationship between The Audit Committee and Quality of Financial Statement“. Asia Proceedings of Social Sciences 2, Nr. 2 (03.12.2018): 115–22. http://dx.doi.org/10.31580/apss.v2i2.374.
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Audit committees are one of Corporate Governance (CG) mechanisms which are the significant factor in improving its role in inhibiting financial statement fraud (Choi, Jeon & Park, 2004; Habbash, 2010; Soliman & Ragab, 2014). Quality of the Financial Statement emphasised as being in compliance with accounting standards accepted in general, the disclosure scale, and reported numbers although this is not merely a task for the IFRS (Cascino & Gassen, 2010). In recent years, the issue of IFRS adoption in developed and developing countries have been a great deal of attention from many researchers. However, regarding the relationship between the Audit Committee and Quality of Financial Statement with IFRS requirements is still questioning. In fact, the results obtained from some previous researches are inconsistent. Therefore, the objectives in this study are aims to investigate whether post the mandatory IFRS adoption in Malaysia would limit earnings management practice in highlights of governance monitoring on the quality of financial reporting in this environment. This paper gives some evidence: 1) The effect of pre- and post IFRS adoption in Malaysia in the relationship between the Audit Committee and earnings management adoption. 2) examine the differences of the level earnings management on two periods of IFRS adoption in Malaysia. Quality of Financial statement in this study was measured by the level of earnings management with discretional accrual (DA) proxy. The audit committee variable measured by Audit Committee Independence (ACIND), Audit Committee Financial Expertise (ACFEX), Audit Committee Meeting (ACMEET), Audit Committee Size (ACSIZE) and control variable in this study using Board Size (BRDSIZE) and Firm Leverage (FRMLEV). The sample of this study including the two main time periods, there are pre-IFRS adoption and post-IFRS adoption. Using 81 listed companies in Malaysia as a sample, with 567 observations is analysed from 2009 to 2015 (7 years observations) with purposive judgement sampling selection. For seven years, a total of 567 observations is analysed. The pre- IFRS adoption period was tested from 2009 through 2011, and the post-IFRS adoption was tested from 2012 through the end of 2015. The findings in this study with multiplied regression analysis revealed that the hypothesis test in a period of pre- and post IFRS adoption ACFEX and FIRMLEV statistically were significance at 5% level. It means that Audit Committee Financial Expertise (ACFEX) have a significant effect on earnings management practise. According to the result found in the post IFRS adoption period, Audit Committee Meeting (ACMEET) is significant. It means that the frequency of audit committee meetings could be decreasing the level of discretionary accrual. The evidence also unveils both of ACIND and ACSIZE at 5 % level p-value is not significant. The most important result finding on pre- and post period of IFRS adoption in Malaysia provide evidence that based on the statistically significant was upward or the relation more significantly. However, this study also reported with paired sampled test analysis there was no significant difference between the level of earnings management in pre- and post period the adoption of IFRS in Malaysia at 5% level significance.
An important contribution this study has the impact on practices and has implications useful for regulators. The study provides empirical evidence that a relationship between the audit committee and earnings management in the case of IFRS adoption. In contributing to the strength of governance quality and FRQ need to be revisited, especially after mandatory IFRS adoption. Though the audit committee and audit quality are implicitly mentioned in the CG act, it is recommended that formulates specific rules relating to the quality of Financial Reporting. In this regard, it is suggested that company reports would be presented high quality in financial reporting to provide appropriate responses to recommendations made in the reports. Finally, these findings suggest that CG practices in Malaysian that have its own peculiar characteristics compared to other emerging economies.
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Kadir, Nila, und David H. M. Hasibuan. „Pengaruh Pengalaman dan Tekanan Ketaatan Terhadap Audit Judgment“. Jurnal Ilmiah Akuntansi Kesatuan 5, Nr. 1 (16.07.2018): 58–65. http://dx.doi.org/10.37641/jiakes.v5i1.18.
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Each company is required to provide information on the financial statements in accordance with applicable standards that have been set. Therefore, the company needs further examination in order to meet accountability to investors and creditors and the public that may affect the valuation of the company. Such informations should be useful and presented appropriately and accurately for users of financial statements. To fulfill this obligation, the company requires the services of a third party audit of the so-called independent auditor as the party in charge of examining and giving an opinion on the report presented by management. In recent decades, audit failure cases are rare and have led to the crisis of confidence regarding the inability of the accounting profession in the audited financial statements. The emergence of this crisis is indeed justified, because quite a lot of financial statements of a company that received an unqualified opinion, but it went bankrupt after the opinion was issued. To prevent the occurrence of cases of failure of the audit, the auditor is required to be professional. Professionalism has become a critical issue for the accounting profession because it can describe the performance of the accountant. Professionalism of auditors can be reflected by the accuracy of the auditor in making judgments in the audit assignment. Many factors affect the performance of an auditor in making audit judgments, among other experiences and compliance pressure. The purpose of this study was to determine the effect of experience and stress adherence to audit judgment. Research was conducted on public accounting firms in Bandung. Respondents are auditors working in the public accounting firms in Bandung. Of the 40 questionnaires distributed, there were 33 questionnaires were returned and could be processed for further testing. The analytical method used in this research is multiple linear regression analysis and processed using SPSS 16. Results of research on the influence of experience and stress adherence to audit judgment shows that the experience had no effect on audit judgment, while the pressure obedience significantly effecting on audit judgment. Audit experience does not affect the judgment audit because the auditor with different experiences will have the same audit consideration. Auditor with experience <1 year, 1-5 years, 6-10 years or> 10 years will have the same audit consideration when obtaining evidence, and the same information anyway. Compliance pressure affects the audit because the auditor's judgment tends to follow orders from superiors so that would affect the auditor's judgment. An auditor who is under pressure will tend to take the safe road, not at risk, and tend to be dysfunctional. It also indicates that the auditor does not have the courage to disobey the orders of their superiors and the client's desire to change audit firm even if the instruction is not appropriate. Surely few are willing to take risks to find another job and losing clients as a consequence against the orders of superiors and clients wishes improper deviated from professional standards.
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Puspitarani, Putri, und Supeni Anggraeni Mapuasari. „DOES AUDITOR INDEPENDENCE, SKEPTICISM, AND PROFESSIONALISM INFLUENCE AUDIT QUALITY?“ Jurnal Muara Ilmu Ekonomi dan Bisnis 4, Nr. 2 (11.06.2020): 251. http://dx.doi.org/10.24912/jmieb.v4i2.7566.
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Riset ini menyajikan bukti empiris faktor-faktor yang mempengaruhi kualitas audit yang bersumber dari kognisi auditor. Faktor kognisi yang diujikan antara lain independensi, skeptisme, dan profesionalisme. Independensi didefinisikan sebagai kemauan auditor untuk netral dan tidak bias dalam mengambil keputusan. Skeptisme adalah kemauan auditor untuk mempertanyakan dan melakukan prosedur audit tambahan ketika terjadi keraguan dalam penentuan pertimbangan audit. Profesionalisme merepresentasikan pemahaman dan sikap auditor atas hak dan kewajibannya yang diatur oleh organisasi profesi. Untuk menguraikan logika hipotesis, riset ini menggunakan teori disonansi kognitif. Auditor tentu mengalami berbagai dinamika dalam menjalankan tugasnya. Dinamika ini terkadang mengandung ketidaksesuaian antara kognisi yang dimilikinya dengan apa yang ditemukannya. Dalam kondisi tersebut, penelitian ini menduga bahwa auditor yang memiliki rasa independensi yang tinggi akan lebih mampu menghasilkan kualitas audit yang baik. Auditor dengan skeptisme yang semakin tinggi tentu akan mau untuk mengeluarkan upaya tambahan demi meraih kualitas audit yang sesuai. Sementara itu, profesionalisme mampu mendukung kemantapan auditor dalam mengupayakan kualitas audit yang tinggi. Dengan menggunakan metode survei yang disebarkan pada para auditor di kantor akuntan publik di kota jakarta, riset ini menemukan bahwa independensi, skeptisme, dan profesionalisme secara signifikan mendukung persepsi kualitas audit. Ini artinya, kantor akuntan publik dapat mempertimbangkan faktor-faktor ini dalam perumusan kebijakan rekrutmen dan pelatihan. This research presents empirical evidence of the factors that influence audit quality sourced from auditor cognition. Cognition factors tested included independence, skepticism, and professionalism. Independence is defined as the auditor's willingness to be neutral and not biased in making decisions. Skepticism is the auditor's willingness to question and carry out additional audit procedures when there is doubt in determining audit considerations. Professionalism represents the auditor's understanding and attitude towards his rights and obligations governed by professional organizations. To outline the logic of the hypothesis, this research uses the theory of cognitive dissonance. Auditors naturally experience various dynamics in carrying out their duties. This dynamic sometimes contains a mismatch between the cognition it has and what it finds. Under these conditions, this study suspects that auditors who have a high sense of independence will be better able to produce good audit quality. Auditors with increasing skepticism will certainly want to spend additional effort to achieve appropriate audit quality. Meanwhile, professionalism can support the stability of auditors in seeking high audit quality. Using a survey method distributed to auditors at public accounting firms in Jakarta, this research found that independence, skepticism, and professionalism significantly support the perception of audit quality.
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Barnett, Nicola A., und John T. O'Brien. „Patient involvement in research: an audit of study feedback to participants“. International Psychogeriatrics 25, Nr. 8 (07.03.2013): 1387–88. http://dx.doi.org/10.1017/s1041610213000227.
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The growing importance of involving volunteers and the wider community in research is well recognized. Participants are no longer mere “subjects” but are active partners in the research process, and for these engagements to be successful, effective communication is vital. Researchers are well practiced at disseminating their findings to the wider scientific community, but what are the gold standards when disclosing results, both individual and aggregate, to study participants? Shalowitz and Miller (2008a) emphasize the need to offer research results as an “appropriate and obligatory expression of respect for persons,” and the implications of receiving results have been widely examined (Shalowitz and Miller, 2008b; Fernandez et al., 2004). Despite the interest in this area, however, very few studies have looked at dementia research and how best to convey study information and results to participants so as to maximize their involvement and ownership of research. In an attempt to address this gap in the evidence base, we undertook an audit of the views concerning a study newsletter, which had been designed to provide some feedback to those volunteering for the research.
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Shih, Andrew W., Mark A. Crowther, Neal Manning, Shuoyan Ning und Emma Kolesar. „Evaluation Of The Appropriateness Of Frozen Plasma Usage In The Era Of Prothrombin Complex Concentrates: A Retrospective Study“. Blood 122, Nr. 21 (15.11.2013): 3664. http://dx.doi.org/10.1182/blood.v122.21.3664.3664.
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Abstract Introduction Although frozen plasma (FP) transfusion is ubiquitous in clinical practice there is growing evidence that calls into question its administration outside a few selected clinical disorders. Indications for FP have been further reduced by the introduction of prothrombin complex concentrates (PCCs), which are now recommended for reversal of coagulopathies due to vitamin K antagonists (VKA). Audits consistently demonstrate that FP is administered to patients who do not have a specific indication for its use; in some cases “inappropriate” FP use exceeds “appropriate” FP use. This audit sought to determine if the introduction of PCCs has changed patterns of practice and the appropriateness of FP use. Methods After ethics review we performed a quality assurance retrospective chart audit at a single tertiary care hospital of consecutive patients receiving FP over a 3 month period. Baseline characteristics were obtained for each of these patients via chart review. Each episode of FP use over a 24 hour period was adjudicated independently by two Hematology fellows and determined to be appropriate, inconsistent (with guidelines) yet appropriate, or inappropriate in accordance to Canadian and AABB guidelines. Episodes where a consensus could not be reached were adjudicated independently by a consultant hematologist. Specific criteria for “appropriateness” were developed based on the chart review; for example, transfusion of more than 5 units of packed red blood cells in a 2:1 ratio or greater with FP was considered inconsistent yet appropriate. Bleeding was defined as a decrease in hemoglobin of 2 g/dL over 24 hours, a transfusion of 2 units of red blood cells without a rise in hemoglobin, or bleeding in an enclosed space. Reversal of oral VKAs with FP was always deemed inappropriate. FP usage during the study period was also compared to 3-month periods from previous years. Results Over the study period, 111 episodes and 466 units of frozen plasma use were recorded. Comparisons to the three month period between January to March of previous years are shown in Figure 1. Interobserver agreement was good between the two Hematology fellows (weighted kappa=0.736) and very good with the fellows to the consensus adjudication (weighted kappa=0.824 and 0.810). After exclusion of FP use for plasmapheresis (always considered appropriate), 33/89 (37.1%), 16/89 (18.0%), and 40/89 (44.9%) episodes were deemed to be appropriate, inconsistent yet appropriate, or inappropriate, respectively. The most common reasons for inappropriate use were the absence of bleeding with an increased INR or VKA reversal. Results are presented in further detail in Table 1. FP transfusion occurred in the ICU 74.8% of the time. Conclusion Our study is the first to audit FP transfusions in the post-PCC era. FP usage remains inappropriately high. FP transfusion to patients who are not bleeding or having procedures despite INR prolongation and the use of FP to reverse VKA are the main reasons for inappropriate FP usage. The majority of FP usage occurred in the ICU. Targeted interventions to reduce FP usage in the future should include both educational and administrative programs, with a focus on the ICU. Clearer evidence on the role of FP in massive transfusions may also reduce FP usage. Disclosures: Crowther: Pfizer: Consultancy, Honoraria, Research Funding; Octapharma: Consultancy, Membership on an entity’s Board of Directors or advisory committees; Merck: Consultancy; Leo Pharma: Consultancy, Honoraria, Membership on an entity’s Board of Directors or advisory committees, Research Funding, Speakers Bureau; CSL Behring: Speakers Bureau; Boehringer Ingelheim: Consultancy, Honoraria, Membership on an entity’s Board of Directors or advisory committees; Baxter: Membership on an entity’s Board of Directors or advisory committees, Speakers Bureau; Asahi Kasai: Membership on an entity’s Board of Directors or advisory committees; Sanofi-Aventis: Consultancy, Honoraria, Membership on an entity’s Board of Directors or advisory committees, Research Funding; Viropharma: Membership on an entity’s Board of Directors or advisory committees.
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Gofeld, Michael. „Radiofrequency Denervation of the Lumbar Zygapophysial Joints: 10-Year Prospective Clinical Audit“. Pain Physician 2;10, Nr. 3;2 (14.03.2007): 291–99. http://dx.doi.org/10.36076/ppj.2007/10/291.
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Background: Evidence for the efficacy of zygapophysial joint nerve radiofrequency neurotomy has remained controversial. Two randomized controlled trials showed positive results, but two others demonstrated no benefit. One carefully performed prospective trial confirmed high efficacy and lasting pain relief after the procedure; however, selection criteria for this study were superfluous, which resulted in a small number of patients available for follow up. Objectives: A large clinical audit with routine patient selection and use of appropriate technique was undertaken to determine the effect of radiofrequency neurotomy of the lumbar facet joints for relief of chronic low back pain. Design: Prospective clinical audit for quality was conducted in the pain clinic affiliated with a tertiary care teaching hospital. Setting: An interventional pain management setting in Canada. Methods: All patients with low back pain of more than 6 months’ duration, with or without non-radicular radiation to the buttock, hip, and leg were included. From January 1991 to December 2000, eligible patients underwent standardized diagnostic work-up, which included a self-reported pain questionnaire, physical examination, review of imaging studies, and diagnostic blockades. Those with an appropriate response to comparative double diagnostic blocks underwent standardized radiofrequency denervation of the lumbar zygapophysial joints. Patients were asked to estimate total perceived pain reduction (on a scale from 0% to 100%) at 6 weeks and at 6, 12, and 24 months after the procedure. Results: Of the 209 patients, 174 completed the study, and 35 were lost to follow-up or did not provide complete data for assessment. Of the 174 patients with complete data, 55 (31.6%) experienced no benefit from the procedure. One hundred and nineteen patients (68.4%) had good (> 50%) to excellent (> 80%) pain relief lasting from 6 to 24 months. Conclusion: This large, prospective clinical audit indicates that proper patient selection and anatomically correct radiofrequency denervation of the lumbar zygapophysial joints provide long-term pain relief in a routine clinical setting. Key words: low back pain, lumbar zygapophysial joint, radiofrequency denervation, clinical audit
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Paget, Chris. „APPROPRIATE DOSE ROUNDING OF CYTOKINE MODULATORS FOR PAEDIATRIC RHEUMATOLOGY INPATIENTS“. Archives of Disease in Childhood 101, Nr. 9 (17.08.2016): e2.40-e2. http://dx.doi.org/10.1136/archdischild-2016-311535.45.
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BackgroundCytokine modulators (adalimumab, infliximab, etanercept, anakinra, canakinumab, rituximab, tocilizumab and abatacept) are high-cost biologics used primarily in paediatrics to treat patients with juvenile idiopathic arthritis.1 Funding mechanisms are unreliable and inconsistent hence appropriate dose rounding is a key cost-saving measure.2 However, there is a lack of evidence-based guidance for dose rounding in paediatrics.3 Aims and objectivesDetermine if 100% of inpatient cytokine modulator prescriptions in rheumatology are dose rounded up or down to the nearest whole vial, pen or syringe if within 5 or 10% of the dose for patients less or more than 10 kg respectively.Establish financial impact of drug wastage due to failures in dose rounding.MethodRetrospective data collection of electronic prescriptions for all cytokine modulators prescribed for rheumatology inpatients from January 2011 to December 2014. Prescriptions analysed using a five step process to determine if doses could have been rounded to nearest whole dose unit. Cost of waste resulting from failure to dose round also calculated.ResultsOnly 35% (380/1100) of prescriptions rounded to the nearest whole dose unit therefore audit standard not met. 97% (698/720) of all prescriptions not dose rounded were for tocilizumab and infliximab with approximate annual wastage of £11,000. Unexpected and significant unavoidable wastage identified due to lack of paediatric-friendly dose unit sizes, particularly for canakinumab (approximately £740,000/year).DiscussionAppropriate dose rounding does not appear to be common practice. Raising awareness and educating rheumatology and pharmacy teams as well as establishing local dose banding or rounding guidelines may improve future results. Tocilizumab is available in 80 mg, 200 mg and 400 mg vials therefore there is scope for flexibility in dose rounding if combinations are used appropriately. Unavoidable waste may be reduced through use of pharmacy central intravenous additive service (CIVAS) for preparation or use of biosimilars.