Thematische Bibliographien / Audit time

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Auswahl der wissenschaftlichen Literatur zum Thema „Audit time“

Autor: Grafiati

Veröffentlicht am 24. Juni 2021

Zuletzt aktualisiert am 1. Februar 2022

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Zeitschriftenartikel zum Thema "Audit time"

Bezrodnyi, Mikhailo. „DETERMINATION OF AUDIT TIME OF QUALITY MANAGEMENT SYSTEMS“. Avtoshliakhovyk Ukrayiny, Nr. 3 (259) ’ 2019 (17.10.2019): 8–15. http://dx.doi.org/10.33868/0365-8392-2019-3-259-8-15.

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It’s given an approach for determination and calculation by Certification Bodies the audit time of quality management systems for all types of audits (initial management systems certification audits: stage 1 plus stage 2, surveillance audits, re-certification audits) on consideration of size, structure, types of activities, processes, products, services and complexity of quality management systems of client organizations. The methodology for determining audit time of quality management system takes into consideration the type of audit to be conducted and any type of locations of a client organization (e.g. permanent site or temporary site, that both may be physical or virtual site), remote auditing activities (off-site activities) and whether an organization operated a management system over multiple sites, various working shifts or outsourced part of its functions or processes for externally provision (outsourcing). This methodology also is considered by taking into account factors for it’s adjustments that need to be considered to increase or decrease audit time. An algorithm of calculation of labour-intensiveness of activities for quality management system evaluating has been developed. It’s considered an application of the algorithm on the example of an imaginary organization. The adoption of the methodology for determining audit time of quality management system for all types of audits will be useful for application to different interested parties, such as certification bodies or theirs clients or others. Keywords: audit, audit day, audit time of quality management system, certification audit, duration of quality management system audit, effective number of personnel, multi-site management system, permanent site, risk, quality management system, recertification audit, risk category, surveillance audit, temporary site, virtual site.

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Sellu, D. „Time to audit audit“. BMJ 312, Nr. 7023 (13.01.1996): 128–29. http://dx.doi.org/10.1136/bmj.312.7023.128a.

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Aswar, Khoirul, Fahmi Givari Akbar, Meilda Wiguna und Eka Hariyani. „Determinants of audit quality: Role of time budget pressure“. Problems and Perspectives in Management 19, Nr. 2 (21.06.2021): 308–19. http://dx.doi.org/10.21511/ppm.19(2).2021.25.

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There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspectorate of Indonesia’s Supreme Audit Institution for at least two years. The study adopted a quantitative approach using purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with PLS version 3.0. The result findings of this study revealed that competence and motivation have a significantly positive effect on the quality of audit while independence does not. Time budget pressure does not significantly moderate such a relationship. In addition, these results have several significant implications for internal auditors as an object of consideration and evaluation relating to audits in the government sector, and information for government internal auditors to improve and maintain the quality of audit.

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Noviani, Lona, und Najla Putri Yani. „EFEK MODERASI TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT“. Progress: Jurnal Pendidikan, Akuntansi dan Keuangan 4, Nr. 2 (24.08.2021): 187–204. http://dx.doi.org/10.47080/progress.v4i2.1473.

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This study aims to examine the effect of due professional care, experience and accountability on audit quality with the moderation of the time budget of pressure. The study was conducted at 17 KAP Banten Province with a total sample of 52 respondents. Data analysis used the SEM-PLS method by testing the measurement model and structural model. The results of hypothesis testing show that due professional care has a positive effect on audit quality, so the higher the auditor performs due professional care, the better the audit quality will be. Experience has a positive effect on audit quality, so the more experienced the auditor is in carrying out his duties, the better the audit quality will be. Accountability has a positive effect on audit quality, so that auditors who carry out accountability well can make their audit results more qualified. There is no moderation of time budget of pressure on the effect of due professional care on audit quality. Time budget of pressure will not interfere with the quality of audits produced by professional auditors. There is no moderation of time budget of pressure on the effect of experience on audit quality. Time budget of pressure will not interfere with audit quality resulting from auditors who have high experience in conducting audits. There is no moderation of time budget of pressure on accountability to audit quality. Auditors with high accountability are not bothered by time budget of pressure in producing high audit quality.

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Potdar, Dr, Jyotsna, und Dr, Hemant Damle. „Time-Motion Study to Audit Minor Endoscopy Operation Theatre time Utilization“. International Journal of Scientific Research 1, Nr. 7 (01.06.2012): 140–41. http://dx.doi.org/10.15373/22778179/dec2012/49.

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Smyth, L. G., Z. Martin, B. Hall, D. Collins und K. Mealy. „Time to audit“. Irish Journal of Medical Science 181, Nr. 3 (09.09.2011): 297–300. http://dx.doi.org/10.1007/s11845-011-0727-z.

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Nabila, Farhah, und Siti Hartinah. „Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi“. Jurnal Akuntansi dan Governance 2, Nr. 1 (16.07.2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.

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This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence

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Lestari, Melati Ayu, Sutrisno T und Aulia Fuad Rahman. „Auditors’ professional commitment, time budget pressure, independence, and audit quality“. International Journal of Research in Business and Social Science (2147- 4478) 9, Nr. 6 (31.10.2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.

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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variables of auditors’ professional commitment, audit time budget pressure, auditors’ independence, and audit quality. The results of this study conclude that audit quality can be influenced by auditors’ professional commitment either directly or indirectly through auditors’ independence, while audit time budget pressure only indirectly affects audit quality through auditors’ independence. These findings indicate that the majority of BPK RI auditors have conducted quality audits because the majority of BPK RI auditors are parties with high professional commitment and parties who can work professionally under audit time budget pressure in every audit assignment by maintaining their independence. This is evidenced by the majority of BPK RI auditors who cannot be influenced by personal interference or closeness with the audited entity to produce quality audit reports (LHP).

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Stankevič, Evelina. „Performance audit analysis done by the national audit office of Lithuania“. Buhalterinės apskaitos teorija ir praktika, Nr. 14 (18.12.2013): 41–51. http://dx.doi.org/10.15388/batp.2013.13441.

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Performance audit is identified as one of the relatively newly developed type of audit, in which the reactivation of research was observed only in the twentieth century. The need to analyse and develop a new type of audit is associated with the changes occurred and on-going in business and public administration, and also with other factors such as social, political, economic, technological changes and other. Evaluation and improvement of entities becomes more and more important and substantial in accordance with the development of a new approach in public sector, public administration and asset management. The definition and implementation of the new public management paradigm has influenced this process as well. In light of new circumstances the importance of evaluation performance audit is growing rapidly. This paper briefly summarizes and evaluates the theoretical basis of the performance audit, the reasons for the performance audit examination, importance of improvement and adaptation of analysis. Particular attention was given to performance audit analysis which was done by the National Audit Office of Lithuania. The purpose of the paper is to examine performance reports published by the National Audit Office of Lithuania and statistic data for 2010-2012. Survey was conducted in accordance with the composition of performance audits operational process of auditing and the performance audits timeframe trend. The study revealed that in 2010 year was performed 41 percent of all conducted performance audits in 2010-2012 year, while in 2011 and 2012 – 29,5 percent. It was also found that over 54 percent of performance audits were conducted with pre-and main studies. Mainly performance audit conducted with pre-and main studies were in 2012 year and reached 68,2 percent from all conducted performance audits that year. The lowest rate was in 2010 year and it reached 46,7 percent from all conducted performance audits. Analysis of the performance audits conducted with pre-and main stages according to duration of each stage showed that time off each stage fulfilment has grown during the period of 2010-2012. Analysis of pre-stage period showed that it has increased by 8,3 percent from 2010 to 2012, without consideration of the reporting time. The reporting time after a preliminary investigation grew by 14,3 percent, main study fulfilment period increased by 26,8 percent, and reporting time after the main study – 2,6 percent.

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Houston, Richard W. „The Effects of Fee Pressure and Client Risk on Audit Seniors' Time Budget Decisions“. AUDITING: A Journal of Practice & Theory 18, Nr. 2 (01.09.1999): 70–86. http://dx.doi.org/10.2308/aud.1999.18.2.70.

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In the current competitive and litigious audit environment, auditors must appropriately balance cost control and effectiveness when planning audits. This study experimentally examines the joint effects of fee pressure and client risk on audit seniors' planning judgments and decisions. Consistent with predictions, seniors' budgeted audit hours and inherent risk assessments suggest that seniors are less responsive to increased risk in the presence of fee pressure. Fewer budgeted audit hours in the presence of fee pressure may improve short-term profitability but may not be in accordance with professional standards and the firm's interest if audit effectiveness is compromised. Further analyses suggest that, in the presence of increased client risk, seniors planned fewer audit procedures when fee pressure was present than when it was absent, with decreases most likely for less reliable audit procedures and low-risk audit areas. Finally, in the presence of increased client risk, seniors expected to work more hours than budgeted, regardless of the level of fee pressure.

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Dissertationen zum Thema "Audit time"

Kremer, H. Steven. „Real-time intrusion detection for Windows NT based on Navy IT-21 audit policy“. Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1999. http://handle.dtic.mil/100.2/ADA378151.

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Thesis (M.S. in Software Engineering) Naval Postgraduate School, September 1999.
"September 1999". Thesis advisors(s): Neil C. Rowe, Ronald Broersma. Includes bibliographical references (p. 49). Also available online.

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Puhls, Elizabeth, und Linnea Svedin. „Tidspressens påverkan på revisionen : En studie om hur svenska revisorer motiverar sina tidsbesparande handlingar när de jobbar under tidspress“. Thesis, Högskolan i Gävle, Avdelningen för ekonomi, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-21218.

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SAMMANFATTNING Titel: Tidspressens påverkan på revisionen: En studie om hur svenska revisorer motiverar sina tidsbesparande handlingar under tidspress. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Elizabeth Puhls och Linnea Svedin. Handledare: Jan Svanberg. Datum: 2016- januari. Syfte: Tidigare forskning har lagt lite fokus på revisorns egna uppfattningar kring revisorers agerande på grund av tidspress. Studiens syfte är att få en förståelse för hur svenska revisorer på små och medelstora revisionsbyråer motiverar åtgärderna som de brukar vidta för att få fram ett bra revisionsarbete inom snäva tidsbudgetar. Metod: Insamlingen av det empiriska materialet sker med hjälp av kvalitativa semistrukturerade intervjuer. Analysen genomförs genom att jämföra egna empiriska data med redan existerande teori. Våra slutsatser dras från egna iakttagelser och insikter. Resultat och slutsats: Revisor rättfärdigar sitt agerande genom att stödja sig på begreppen väsentlighet och risk vilket de kopplar till klientkännedom och helhetsbedömningar. Revisorns förmåga att förhålla sig professionellt skeptisk har visat sig ha en inverkan på förekomsten av RAQ-acts (Reduced audit quality acts). Förslag till fortsatt forskning: Återkommande i studien var begreppen väsentlighet och risk. Vi ser potential för att utforska dess betydelse för tidspressen och revisorernas agerande ännu mer. Vi ser möjligheter till att utveckla intervjuguiden och lägga mer fokus på dessa begrepp i den fortsatta forskningen. Uppsatsens bidrag: Studien lämnar bidrag till redovisningslitteraturen, personer som utövar revisionsyrket samt klienter genom förståelse för hur revisorerna själva ställer sig till de genvägar som de ibland tar för att spara in på tiden. Nyckelord: revision, pressfaktorer, tidsbudget, tidspress, revisionskvalitet, underrapportering av tid, professionell skepticism.
ABSTRACT Title: Time pressure's impact on auditing. A study of how Swedish auditors justify their timesaving actions when they work under time pressure. Level: Final assignment for Bachelor Degree in Business Administration. Authors: Elizabeth Puhls and Linnea Svedin. Supervisor: Jan Svanberg. Date: 2016 - January. Aim: Little focus has been put on auditors’ own perceptions about their reaction to time pressure. Our aim, therefore, is an understanding of how Swedish auditors, working in small and medium sized firms, justify the solutions they take to obtain credible accounting work within a tight time budget. Method: The collection of empirical material is done using qualitative semi-structured interviews. The analysis is carried out by comparing the empirical data with existing theory. Our conclusions are drawn from own observations and insights. Result and conclusions: Auditors justify their actions by relying on the concepts essentiality and risk, which they relate to client awareness and overall assessments. It’s been shown that auditors’ ability to maintain their professional skepticism has an effect on the existence of RAQ-acts (Reduced audit quality acts). Suggestions for future research: The concepts essentiality and risk were consistently repeated by the auditors in the study. We see the potential to explore further their significance related to time pressure. We see opportunities to develop the interview guide in order to place more focus on these concepts in future research. Contribution of the thesis: This study contributes to accounting literature, people who practice auditing and clients by presenting an understanding of how auditors themselves justify the shortcuts they take in order to meet their time budgets. Key words: Audit, pressure factors, time budget, time pressure, audit quality, underreporting of time, professional skepticism.

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Alshatshati, Salahaldin Faraj. „Estimating Envelope Thermal Characteristics from Single Point in Time Thermal Images“. University of Dayton / OhioLINK, 2017. http://rave.ohiolink.edu/etdc/view?acc_num=dayton1512648630005333.

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Törngren, Lisa. „BLOCK FÖR BLOCK : En jämförande studie mellan forskare och praktiker om blockkedjeteknik i revision“. Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-48368.

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Vilka möjligheter och utmaningar kan blockkedjetekniken erbjuda i revisionsprocessen? Studien ska undersöka samt skapa förståelse för de möjligheter och utmaningar som blockkedjetekniken medför inom revisionsprocessen och därmed bidra med ökad empirisk kunskap till det forskningsgap som identifierats inom den vetenskapliga litteraturen. Kvalitativ dokumentstudie som jämför vetenskapliga artiklar och dokument. De möjligheter som kan identifieras med blockkedjetekniken är trippelbokföring, smarta kontrakt, minskad tid, minskad kostnad, minskad risk, kodade kreditvärdighetsmodeller, minskat antal rättstvister, förenklar revisionsprocessen, blockkedjetekniken är omanipulerbar, ökad tillförlitlighet till revisorn, säkerhetskopiering, revisorn får en ny roll. De utmaningar som kan identifieras är ökad öppenhet, mindre transparens, kontrollera äkthet på överföringar, om blockkedjan kan manipuleras, farligt att lita till 100% på teknik, säkerhetskopiering, överskattad säkerhet, beskattning i realtid, skalbarhet, kostnader ökar i början, ekonomiutbildningar behöver anpassas, revisorns nya roll, revisorns nya arbetsuppgifter, nya kompetenser krävs, etik behövs, lagar och regler behöver anpassas, lagar behöver tillföras snabbare. Det är tydligt att många av möjligheterna också innebär utmaningar, det är sällan en möjlighet nämns utan att utmaningar med densamma tas upp. Det som också syns tydligt är att utmaningarna med blockkedjetekniken i dagsläget är fler än möjligheterna, vilket var ett oväntat resultat.
What opportunities and challenges can blockchain technology offer in the auditprocess? The study will investigate and create an understanding of the opportunities and challenges that blockchain technology entails in the audit process, thereby contributing with increased empirical knowledge to the research gap identified in the scientific literature. Qualitative documentstudy comparing scientific articles and documents. The opportunities that can be identified with blockchaintechnology are trippleaccounting, smart contracts, reduced time, reduced cost, reduced risk, coded creditworthiness models, reduced number of litigations, simplifies the auditprocess, blockchaintechnology is unmanipulable, increased reliability to the auditor, back-up, auditor’s new role. The challenges that can be identified are increased openness, less transparency, checking the authenticity of transfers, if the blockchain can be manipulated, dangerous to trust 100% on technology, backup, overestimated security, real-time taxation, scalability, costs increase in the beginning, financial education needs to be adapted , the auditor's new role, the auditor's new duties, new skills are required, ethics are needed, laws and regulations need to be adapted, laws need to be applied more quickly. It is clear that many of the opportunities also pose challenges; there is rarely an opportunity mentioned without challenges being addressed. What is also clearly seen is that the challenges with blockchain technology in the current situation are many more than the possibilities, which was an unexpected result.

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Shapeero, Michael P. „Premature audit sign-offs and the underreporting of chargeable time in public accounting : examination of an ethical decision making model /“. Diss., This resource online, 1996. http://scholar.lib.vt.edu/theses/available/etd-06062008-151528/.

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Sheldrick, William Francis. „The development of a nutrient audit model for estimating time-series soil nutrient balances at the national, regional and global scales“. Thesis, University of Newcastle Upon Tyne, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.394725.

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Filén, Frida, und Sanna Sjödin. „”Revisorer har ju inga spåkulor” - En studie om svenska revisorers perspektiv på bedömningen av fortsatt drift“. Thesis, Mittuniversitetet, Institutionen för ekonomi, geografi, juridik och turism, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-42370.

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Revisorer har i uppdrag att granska huruvida företagsledningens antagande om fortsatt drift stämmer eller inte. Bedömningen leder till en anmärkning i revisionsberättelsen vid tvivel om fortsatt drift, alternativt en utebliven anmärkning om tvivel inte uppstår vid granskningen. Svenska revisorer har dock problem att upptäcka de risker som indikerar konkurs. Träffsäkerheten vid anmärkningar och uteblivna anmärkningar är generellt sett låg vilket lämnar ett stort utrymme för förekomsten av s.k. typ I- och typ II-fel. Felbedömningarna och den låga träffsäkerheten medför problem för intressenter, såsom investerare och kreditgivare. Intressenterna varnas då inte om företagets fortlevnadsproblem och får därmed ingen möjlighet att vidta åtgärder för att undkomma negativa ekonomiska konsekvenser. Tidigare empiriska studier visar att revisorers bedömningar influeras av känslor såsom komfort och diskomfort. Studier visar även att erfarenhet och kompetens, struktur och bedömning samt granskningstid inverkar på fortsatt driftbedömningar samt i vilken grad revisorer upplever komfort och diskomfort i bedömningen. Revisorer uppvisar ibland en oproportionerlig tillit till företagsledningarna vilket åskådliggör en partiskhet och oberoendeproblematik i fortsatt driftbedömningarna. Tidigare studier har dock mestadels tillämpat generaliserbara tillvägagångssätt. Hur revisorer själva beskriver fortsatt driftbedömningarna och dess problematik är, så vitt vi vet, oklart. Syftet med denna studie är att beskriva och analysera de tillvägagångssätt och de förklaringar som några svenska auktoriserade revisorer anger ligger till grund för svårigheter i fortsatt driftbedömningar. Studien genomfördes hösten 2020 med en abduktiv forskningsansats och sex semistrukturerade digitala videointervjuer. Vidare användes en tematisk analysmetod för att sammanställa de transkriberade intervjuerna. Trots att de till synes är erfarna och kompetenta anger de tillfrågade revisorerna att fortsatt driftbedömningarna är svåra och medför diskomfort. Revisorerna beskriver att deras syn på och användning av standarden ISA 570 varierar med anledning av bland annat tolkningssvårigheter. De önskar ändå inte mer riktlinjer i standarden med anledning av att utrymmet för den professionella bedömningen då minskar. Revisorerna beskriver att de upplever tidsbrist i granskningen och de anger dokumentationskrav som en tidstjuv. Fortsatt driftbedömningarna influeras även av individuella känslor enligt revisorerna och en upplevd diskomfort måste reduceras genom dialog med kollegor, företagsledningen och interna experter för att övergå i komfort. Revisorerna anser inte att typ I- och typ II-fel är felaktiga bedömningar såsom teorin beskriver och vi kan därmed konstatera att skillnader mellan teori och praktik föreligger. Revisorerna beskriver att typ II-fel beror på plötsliga händelser som i princip är omöjliga att förutspå eftersom bedömningen innefattar framtiden. Argumentet om att framtiden är inte går att förutspå håller däremot inte då investerare ofta åskådliggör att detta faktiskt är möjligt. Revisorernas beskrivningar av fortsatt driftbedömningen genomsyras genomgående av ett företagsfokus framför ett intressentfokus vilket indikerar en oberoendeproblematik.
Auditors are tasked with examining whether the management´s assumption of going concern is correct or not. The assessment leads to a remark in the auditor´s report in case of doubt about going concern, or alternatively a lack of remark if doubt does not arise during the audit. However, Swedish auditors have problems discovering the risk that indicate bankruptcy. The accuracy of remarks in the field of going concern is generally low, which leaves a lot of room for the occurrence of so-called type I and type II errors. The misjudgements and the low accuracy cause problems for stakeholders, such as investors and lenders. Stakeholders are then not warned about the company´s survival problems and thus were not given the opportunity to take measures to escape negative financial consequences. Previous empirical studies show that auditors´ assessments are influenced by emotions such as comfort and discomfort. Studies show that experience and competence, structure and judgement such as audit time influence going concern assessments and the extent to which auditors experience comfort and discomfort in the assessment. Auditors sometimes show a disproportionate trust in the management skills of companies, which illustrates a bias and an independence problem in going concern assessments. Previous studies, however, mostly apply generalizable approaches. How the auditors themselves describe the going concern assessments is, as far as we know, unclear. The purpose of this study is to describe and analyse the approaches and explanations given by some Swedish certified public auditors as a basis for difficulties in going concern assessments. The study was conducted in the autumn of 2020 with an abductive research approach and six semi-structured digital video interviews. Furthermore, a thematic analysis method was used to compile the transcribed interviews. Despite the fact that they seem to be experienced and competent, the auditors consulted state that going concern assessments are difficult and lead to discomfort. The auditors describe that their views on and use of the standard ISA 570 vary due to, among other things, difficulties of interpretation. However, they do not want more guidelines in the standard due to the fact that the scope for the professional judgement then decreases. The auditors describe that they experience a lack of time in the audit and they state documentation requirements as a time thief. Going concern assessments are also influenced by individual feelings according to the auditors and a perceived discomfort must be reduced through dialogue with colleagues, company management and internal experts in order to achieve comfort. The auditors do not consider that type I and type II errors are incorrect assessments as the theory describes and we can thus state that there are differences between theory and practice. The auditors describe that type II errors are due to sudden events that are impossible to predict because the assessment includes the future. The argument that the future is unpredictable can be questioned because investors often illustrate that this actually is possible. The auditors´ descriptions of the going concern assessment are permeated throughout by a company focus rather than a stakeholder focus, which indicates bias and independence issues.

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Silva, Washington Lopes da. „Auditoria contínua de dados como instrumento de automação do controle empresarial“. Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/3/3141/tde-04072013-165931/.

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A dependência tecnológica das atividades e dos processos de negócios no mundo corporativo impulsionou o desenvolvimento de novas técnicas de auditoria para apurar possíveis falhas sistêmicas, que pudessem afetar os controles internos das companhias. Sendo assim, a necessidade de automação dos testes de auditoria motivou a elaboração do conceito e a implantação de projetos de auditoria contínua de dados no ambiente empresarial. Esta tese avalia os principais aspectos críticos para a construção da auditoria contínua de dados, considerando o uso da tecnologia da informação e das técnicas de auditoria com auxílio do computador. A partir da fundamentação teórica formularam-se quatro premissas básicas, as quais derivaram oito proposições e onze aspectos críticos, os quais foram colocados em prova de conceito, por meio de estudo de casos múltiplos no cenário empresarial brasileiro. A pesquisa afirma que os aspectos críticos para a construção da auditoria contínua de dados, originários da fundamentação teórica e corroborados pelo resultado do estudo de casos múltiplos, servirão como direcionadores para a inicialização de projetos de auditoria contínua, bem como para sua reestruturação.
The technology dependence of activities and business processes in corporate world driving the development of new audit techniques to investigate possible systemic failures, that could affect the internal controls of companies. Thus, the need for automation of auditing tests led to the development of the concept and implementation of projects for continuous auditing of data in the enterprise environment. This thesis evaluates the major critical issues for the construction of continuous auditing of data, considering the use of information technology and the computer assisted audit techniques. From the theoretical foundation formulated four basic premises, which were derived eight propositions and eleven critical aspects, which were placed in a proof of concept, through multiple case study in the Brazilian business scenario. The research argues that the critical aspects for the construction of continuous auditing of data, originated in theoretical foundation and corroborated by the results of multiple case study, will serve as drivers for the initialization of continuous auditing projects as well as for its restructuring.

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Gustavsson, Hanna, und Olofsson Emma Palmborn. „Tidsbudgetering som styrverktyg och dess påverkan på revisionen : En kvalitativ studie ur revisionsassistenters perspektiv“. Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-84951.

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Inom revision anses personalen vara både den största resursen och kostnaden, därför är det väsentligt att använda denna kapacitet till fullo. Yrket använder styrverktyget tidsbudgetering vilket innebär att anställda i de olika uppdragen får tidsramar att förhålla sig till. Tidigare studier har fokuserat på seniora revisorer avseende tidsbudgetar med ett mer negativt perspektiv, medan denna studie intar en mer neutral ställning utifrån revisionsassistenters perspektiv. Syftet med studien är därför att bidra med kunskap gällande hur revisionsassistenter upplever att användandet av tidsbudgetering påverkar revisionen. I studien presenteras revisionsprocessen, Input-Process-Output (IPO) modellen samt tidsbudgetering som styrverktyg och hur det appliceras inom revisionen. Studiens syfte har undersökts genom tio kvalitativa intervjuer med revisionsassistenter som arbetat minst sex månader inom yrket. Respondenterna innefattar revisionsassistenter från både The Big Four och mindre byråer. Studiens resultat visar att revisionen påverkas både positivt och negativt av tidsbudgetering som styrverktyg. Vilken påverkan det har grundas på hur styrverktyget används och mängden arbete i förhållande till den bestämda tiden. De positiva konsekvenserna som studien identifierat är ökad effektivitet, snabbare utvecklingskurva, strukturering av arbetet samt motivation hos anställda. De negativa konsekvenserna som identifieras är stress, sämre välmående, underrapportering av tid, genvägar samt minskad noggrannhet. Vilka konsekvenser tidsbudgetering medför anses främst bero på vem som har kontrollen över styrverktyget samt om det är stramt eller flexibelt. Således visar studien att vikten av att använda styrverktyget på ett korrekt sätt är avgörande för hur det upplevs påverka revisionen.
Within auditing the staff can be regarded as the biggest resource as well as the biggest cost, therefore it is essential to use this capacity to the fullest. The profession uses time budgeting as a management tool, which means that the staff have time frames to which they must adjust to for the various assignments. Previous studies have had a focus on senior auditors regarding time budgeting with a more negative outlook, while this study holds a more neutral position from audit assistant’s perspectives. The aim of this study is therefore to contribute with knowledge regarding how audit assistants experience how the usage of time budgeting influences the audit. The study presents the audit process, Input-Output-Process (IPO) model as well as time budgeting as a management tool and how it is applied in audits. The aim of the study has been studied through ten qualitative interviews with audit assistants that have been working for a minimum of six months in the profession. The respondents include audit assistants from both The Big Four and other smaller firms. The conclusion of the study indicates that audits are affected both positively and negatively by time budgeting as a management tool. Which effect it has depended on how the management tool is used and how the amount of work is in relation to the time. The positive consequences that the study has identified are increased efficiency, faster development curve, structuring of the work and motivation of the staff. The negative consequences that have been identified are stress, decreased well-being, underreporting of time, shortcuts and less meticulousness. Which consequences time budgeting entails depends mainly on who controls the management tool and if it is tight or flexible. Therefore, the study indicates the importance of using the management tool in a correct way is crucial for how it is perceived to affect the audit.

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Uzunay, Yusuf. „Design And Implementation Of An Unauthorized Internet Access Blocking System Validating The Source Information In Internet Access Logs“. Master's thesis, METU, 2006. http://etd.lib.metu.edu.tr/upload/12607628/index.pdf.

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Internet Access logs in a local area network are the most prominent records when the source of an Internet event is traced back. Especially in a case where an illegal activity having originated from your local area network is of concern, it is highly desirable to provide healthy records to the court including the source user and machine identity of the log record in question. To establish the validity of user and machine identity in the log records is known as source authentication. In our study, after the problem of source authentication in each layer is discussed in detail, we argue that the only way to establish a secure source authentication is to implement a system model that unifies low level and upper level defense mechanisms. Hence, in this thesis we propose an Unauthorized Internet Access Blocking System validating the Source Information in Internet Access Logs. The first version of our proposed system, UNIDES, is a proxy based system incorporating advanced switches and mostly deals with the low level source authentication problems. In the second version, we extend our system with SIACS which is an Internet access control system that deals with the user level source authentication problems. By supplementing the classical username-password authentication mechanism with SSL client authentication, SIACS integrates a robust user level authentication scheme into the proposed solution.

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Bücher zum Thema "Audit time"

Weaver, Gregory G. Audit committee trends and tools: A time for change. Morristown, N.J: FEI Research Foundation, 2002.

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Stemmy, Thomas J. How to slash the cost, time, and aggravation of a tax audit. Englewood Cliffs, N.J: Prentice Hall Tax & Professional Practice, 1992.

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Northern Mariana Islands. Office of the Public Auditor. Audit of the compensatory time claimed and retirement benefits paid to two former officials of the Commonwealth ports authority. Siapan: Office of the Public Auditor, 2000.

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Tristem, Ross. Local government efficiency improvements and the role of the Audit Commission: [a report of the paper and discussion atthe Public Finance Foundation lunch-time seminar, 21st June, 1988]. London: Public Finance Foundation, 1988.

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Margaret, Bennett. The right person? the right time? the right place?: An audit of the appropriateness of nursing home placements post Community Care Act. London: Department of Geriatric Medicine, St George's Hospital Medical School, 1995.

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Virginia. General Assembly. Joint Legislative Audit & Review Commission. Review of construction costs and time schedules for Virginia highway projects: Report of the Joint Legislative Audit and Review Commission to the Governor and the General Assembly of Virginia. Richmond: Commonwealth of Virginia, 2001.

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Baholdina, Irina, und Nina Golysheva. Accounting and financial accounting. ru: INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1121598.

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The textbook consists of 15 chapters, as well as a set of practical (situational) cases for independent work of students of economic universities and faculties. Each chapter contains methodological guidelines for practical classes and situational tasks that allow integrating the knowledge gained in the process of studying financial accounting. The final part of the textbook contains a cross-cutting task, the solution of which allows the student to complete an internship as an accountant at a conditional enterprise. The complex of practical (situational) cases for students ' independent work consists of 10 options and includes five cases. Meets the requirements of the federal state educational standards of higher education of the latest generation. It is intended for undergraduate students studying in the direction of training 38.03.01 "Economics "(profile "Accounting, analysis and audit"), teachers, students of economic specialties of full-time, part-time, correspondence and distance learning, students of the system of additional professional education, practitioners of accounting services, management personnel, audit companies.

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Pulkki, Ville, Symeon Delikaris-Manias und Archontis Politis, Hrsg. Parametric Time-Frequency Domain Spatial Audio. Chichester, UK: John Wiley & Sons, Ltd, 2017. http://dx.doi.org/10.1002/9781119252634.

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Office, General Accounting. Army reserve components: Accurate and complete data is needed to monitor full-time support program : report to the Chairman, Subcommittee on Military Personnel and Compensation, Committee on Armed Services, House of Representatives. Washington, D.C: The Office, 1991.

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Pomeranz, Felix. Audit risk: A reexamination for our times. Birmingham: University of Birmingham, 1992.

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Buchteile zum Thema "Audit time"

Davis, Darren, Fabian Monrose und Michael K. Reiter. „Time-Scoped Searching of Encrypted Audit Logs“. In Information and Communications Security, 532–45. Berlin, Heidelberg: Springer Berlin Heidelberg, 2004. http://dx.doi.org/10.1007/978-3-540-30191-2_41.

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Buldas, Ahto, Peeter Laud, Märt Saarepera und Jan Willemson. „Universally Composable Time-Stamping Schemes with Audit“. In Lecture Notes in Computer Science, 359–73. Berlin, Heidelberg: Springer Berlin Heidelberg, 2005. http://dx.doi.org/10.1007/11556992_26.

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Zhang, Yan, und Caiming Liu. „Architecture of Real-Time and Dynamic Audit for Network Behavior Security“. In Advances in Natural Computation, Fuzzy Systems and Knowledge Discovery, 539–46. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-32456-8_59.

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Yacobi, Yacov. „Risk Management for E-Cash Systems with Partial Real-Time Audit“. In Financial Cryptography, 62–71. Berlin, Heidelberg: Springer Berlin Heidelberg, 1999. http://dx.doi.org/10.1007/3-540-48390-x_5.

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Bennett, Christopher L. „Real-time spectral processing“. In Digital Audio Theory, 205–16. Abingdon, Oxon; New York, NY: Routledge, 2021.: Focal Press, 2020. http://dx.doi.org/10.4324/9780429297144-13.

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Dutilleux, P., G. De Poli, A. von dem Knesebeck und U. Zölzer. „Time-Segment Processing“. In DAFX: Digital Audio Effects, 185–217. Chichester, UK: John Wiley & Sons, Ltd, 2011. http://dx.doi.org/10.1002/9781119991298.ch6.

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Arfib, D., F. Keiler, U. Zölzer, V. Verfaille und J. Bonada. „Time-Frequency Processing“. In DAFX: Digital Audio Effects, 219–78. Chichester, UK: John Wiley & Sons, Ltd, 2011. http://dx.doi.org/10.1002/9781119991298.ch7.

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Robinson, Ciarán. „Real-Time Mixing“. In Game Audio with FMOD and Unity, 180–84. New York, NY : Routledge, 2019.: Routledge, 2019. http://dx.doi.org/10.4324/9780429455971-21.

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Srinivas, T. M., und P. P. Amritha. „Real Time Audio Steganographic Countermeasure“. In Advances in Intelligent Systems and Computing, 293–300. Singapore: Springer Singapore, 2017. http://dx.doi.org/10.1007/978-981-10-3223-3_27.

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Politis, Archontis, und Ville Pulkki. „Higher-Order Directional Audio Coding“. In Parametric Time-Frequency Domain Spatial Audio, 141–59. Chichester, UK: John Wiley & Sons, Ltd, 2017. http://dx.doi.org/10.1002/9781119252634.ch6.

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Konferenzberichte zum Thema "Audit time"

Zheng, Fenting. „The Impact of Accounting Information Comparability on Audit Time Lag“. In International Conference on Education, Economics and Information Management (ICEEIM 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/assehr.k.200401.048.

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Pokharel, Prabhat, Sandeep Sigdel, Roshan Pokhrel und Basanta Joshi. „Time Series Based Pattern Recognition for Anomaly Detection from System Audit Logs“. In 2019 Artificial Intelligence for Transforming Business and Society (AITB). IEEE, 2019. http://dx.doi.org/10.1109/aitb48515.2019.8947448.

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Jia, Fenggen, Weiming Wang, Ming Gao und Chaoqi Lv. „A real-time rule-matching algorithm for the network security audit system“. In Signal Processing (ICICS). IEEE, 2009. http://dx.doi.org/10.1109/icics.2009.5397574.

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Bay, Christopher J., Trevor J. Terrill und Bryan P. Rasmussen. „Autonomous Lighting Audits: Part 1 — Building Navigation and Mapping“. In ASME 2014 Dynamic Systems and Control Conference. American Society of Mechanical Engineers, 2014. http://dx.doi.org/10.1115/dscc2014-6125.

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Buildings represent a large portion, approximately 40%, of all US energy use and carbon emissions. Significant savings can be found by conducting energy audits of the buildings, but the extensive training and cost of the audits prevent more widespread use. Automating the audit process with robots can greatly reduce the cost and provide more information to give better recommendations. This paper is the first in a series that proposes a system of autonomous robots that can conduct energy audits. Specifically, this paper presents an overview of the autonomous system and details an unmanned aerial vehicle (UAV) platform which is used to perform automated lighting audits. Also, modifications to an existing exploration algorithm are proposed that will allow autonomous exploration of an unknown, GPS-denied environment while identifying and navigating to targets in real-time. This new algorithm is called SRT-Target. The UAV navigates to the lights, the target objects, in order to take additional measurements so that the light type can be determined. Movement of the UAV can be limited by a calibration factor β to account for sensor capabilities of the target sensor. Simulations of the algorithm show the exploration of the unknown area and the UAV moving to targets as they are identified.

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Siregar, Hashfi, Iskandar Muda und Khaira Amalia Fachrudin. „The Impact of Locus of Control, Ethics Audit, Time Pressure, and Commitment to Deviant Behavior in Audit at Foreign Affiliated Public Accountants in Medan, Indonesia“. In Proceedings of the 1st Aceh Global Conference (AGC 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/agc-18.2019.64.

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van Bommel, Annelotte C., Marie-Jeanne T. Baas-Vrancken Peeters, Margriet van der Heiden - van der Loo, Thijs van Dalen, Emiel J. Rutgers, Michel W. Wouters, Marc B. Lobbes et al. „Abstract P3-07-18: The NABON breast cancer audit; quality improvement in three years' time“. In Thirty-Seventh Annual CTRC-AACR San Antonio Breast Cancer Symposium; December 9-13, 2014; San Antonio, TX. American Association for Cancer Research, 2015. http://dx.doi.org/10.1158/1538-7445.sabcs14-p3-07-18.

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Devoe, N. C., P. Kyriazis, A. Eltanbedawi, A. Contractor, A. Esposito, M. S. Khan, J. Daniel und M. S. Stefan. „Oxygen Supplementation Audit in a Large Tertiary Hospital - Time Has Come to Reconsider Our Practice“. In American Thoracic Society 2020 International Conference, May 15-20, 2020 - Philadelphia, PA. American Thoracic Society, 2020. http://dx.doi.org/10.1164/ajrccm-conference.2020.201.1_meetingabstracts.a6616.

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Hariyanto, Eko, Edi Setyadi und Annisa Hartikasari. „The Effect of Independence, Time Pressure, and Accountability, and Due Professional Care on Audit Quality Improvement“. In Proceedings of the 2nd International Conference of Business, Accounting and Economics, ICBAE 2020, 5 - 6 August 2020, Purwokerto, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.5-8-2020.2301143.

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Shawihdi, Mustafa, Sarah Miles, Liz Dobson, Fraser Cummings, Stuart Bloom, Stephen Grainger und Keith Bodger. „P87 The IBD registry as a platform for steroid therapy audit: time trends in treatment duration“. In Abstracts of the BSG Campus, 21–29 January 2021. BMJ Publishing Group Ltd and British Society of Gastroenterology, 2021. http://dx.doi.org/10.1136/gutjnl-2020-bsgcampus.162.

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Iliev, Plamen. „E-COMMERCE AND CHALLENGES TO CONTROL“. In 4th International Scientific Conference – EMAN 2020 – Economics and Management: How to Cope With Disrupted Times. Association of Economists and Managers of the Balkans, Belgrade, Serbia, 2020. http://dx.doi.org/10.31410/eman.2020.225.

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The topic of e-commerce has become more and more relevant in the last few years. With the advancement of technology and the ever-increasing power of the internet, many people choose this type of presentation instead of the classic “physical” store or office. Of course, this has its advantages: saving a lot of costs, unlimited market, saving time in endless shopping, and more. With the ever-expanding Internet market, online shopping and retailers offering similar types of services have also become more frequent. Tax authorities are increasingly paying attention to this growing industry. In the tax practice, there are already a large number of merchants who have been severely sanctioned for failing to comply with legal requirements for online business. With regard to the distance selling of goods and services / via e-commerce or otherwise / within the EU there are specific provisions in the European VAT Directive creating obligations to register and charge VAT in the country of consumption. Member States tax administrations are also looking for new and more effective digital business control methods to reduce non-taxation and to increase tax collection. That is why a number of countries are introducing electronic audits / audits / on the basis of enhanced exchange of information and control in real time, such as the new requirements of the H-18 Regulations for cash registers and the introduction of CPRMS / Commercial Property Revenue Management System. The topic presented on the need and application of electronic controls and audits has been particularly relevant in recent years globally. It is linked to the rapid pace of e-commerce development and the increasing profits in the sector at the expense of tax avoidance. This is precisely where the research proves the need to apply and develop control over e-commerce, in conclusion, it can even be assumed that the organization and implementation of electronic control / audit is even delayed.

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Berichte der Organisationen zum Thema "Audit time"

Kyllönen, Katriina, Karri Saarnio, Ulla Makkonen und Heidi Hellén. Verification of the validity of air quality measurements related to the Directive 2004/107/EC in 2019-2020 (DIRME2019). Finnish Meteorological Institute, 2020. http://dx.doi.org/10.35614/isbn.9789523361256.

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This project summarizes the results from 2000–2020and evaluates the trueness andthequality control (QC) procedures of the ongoing polycyclic aromatic hydrocarbon (PAH)and trace element measurements in Finlandrelating to Air Quality (AQ) Directive 2004/107/EC. The evaluation was focused on benzo(a)pyrene and other PAH compounds as well as arsenic, cadmium and nickel in PM10and deposition. Additionally, it included lead and other metals in PM10and deposition, gaseous mercury and mercury deposition, andbriefly other specificAQ measurements such as volatile organic compounds (VOC)and PM2.5chemical composition. This project was conducted by the National Reference Laboratory on air quality and thiswas the first time these measurements were assessed. A major part of the project was field and laboratory audits of the ongoing PAH and metal measurements. Other measurements were briefly evaluated through interviews and available literature. In addition, the national AQ database, the expertise of local measurement networks and related publications were utilised. In total, all theseven measurement networks performing PAH and metal measurements in 2019–2020took part in the audits. Eleven stations were audited while these measurements are performed at 22 AQ stations in Finland. For the large networks, one station was chosen to represent the performance of the network. The audits included also six laboratories performing the analysis of the collected samples. The audits revealed the compliance of the measurements with the AQ Decree 113/2017, Directive 2004/107/EC and Standards of the European Committee for Standardization(CEN). In addition, general information of the measurements, instruments and quality control procedures were gained. The results of the laboratory audits were confidential,but this report includes general findings, and the measurement networks were informed on the audit results with the permission of the participating laboratories. As a conclusion, the measurementmethodsusedwere mainly reference methods. Currently, all sampling methods were reference methods; however, before 2018 three networks used other methods that may have underestimated concentrations. Regarding these measurements, it should be noted the results are notcomparable with the reference method. Laboratory methods were reference methods excluding two cases, where the first was considered an acceptable equivalent method. For the other, a change to a reference method was strongly recommended and this realized in 2020. For some new measurements, the ongoing QC procedures were not yet fully established, and advice were given. Some networks used consultant for calibration and maintenance, and thus theywere not fully aware of the QC procedures. EN Standards were mostly followed. Main concerns were related to the checks of flow and calculation of measurement uncertainty, and suggestions for improvement were given. When the measurement networks implement the recommendations given inthe audits, it can be concluded that the EN Standards are adequately followed in the networks. In the ongoing sampling, clear factors risking the trueness of the result were not found. This applies also for the laboratory analyses in 2020. One network had concentrations above the target value, and theindicative measurementsshould be updated to fixed measurements.

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Jones, P., und H. Tamura. Real-Time Facsimile (T.38) - audio/t38 MIME Sub-type Registration. RFC Editor, August 2006. http://dx.doi.org/10.17487/rfc4612.

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Vaudrey, Michael A., und Sujayeendar Sachindar. A Real-Time Audio Tele-Presence Device for Remote Acoustic Monitoring. Fort Belvoir, VA: Defense Technical Information Center, Dezember 2003. http://dx.doi.org/10.21236/ada421295.

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Hellstrom, G., und P. Jones. Real-Time Transport Protocol (RTP) Payload for Text Conversation Interleaved in an Audio Stream. RFC Editor, Januar 2006. http://dx.doi.org/10.17487/rfc4351.

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Ivov, E., und E. Marocco. A Real-time Transport Protocol (RTP) Header Extension for Client-to-Mixer Audio Level Indication. Herausgegeben von J. Lennox. RFC Editor, Dezember 2011. http://dx.doi.org/10.17487/rfc6464.

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Lennox, J. A Real-time Transport Protocol (RTP) Header Extension for Mixer-to-Client Audio Level Indication. Herausgegeben von E. Ivov und E. Marocco. RFC Editor, Dezember 2011. http://dx.doi.org/10.17487/rfc6465.

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Link, B. Real-time Transport Protocol (RTP) Payload Format for Enhanced AC-3 (E-AC-3) Audio. RFC Editor, Juli 2006. http://dx.doi.org/10.17487/rfc4598.

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Ahmadi, S. Real-Time Transport Protocol (RTP) Payload Format for the Variable-Rate Multimode Wideband (VMR-WB) Audio Codec. RFC Editor, Januar 2006. http://dx.doi.org/10.17487/rfc4348.

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Ahmadi, S. Real-Time Transport Protocol (RTP) Payload Format for the Variable-Rate Multimode Wideband (VMR-WB) Extension Audio Codec. RFC Editor, Februar 2006. http://dx.doi.org/10.17487/rfc4424.

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Sjoberg, J., M. Westerlund, A. Lakaniemi und Q. Xie. Real-Time Transport Protocol (RTP) Payload Format and File Storage Format for the Adaptive Multi-Rate (AMR) and Adaptive Multi-Rate Wideband (AMR-WB) Audio Codecs. RFC Editor, Juni 2002. http://dx.doi.org/10.17487/rfc3267.

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