Thematische Bibliographien / Auditing

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Auswahl der wissenschaftlichen Literatur zum Thema „Auditing“

Autor: Grafiati

Veröffentlicht am 4. Juni 2021

Zuletzt aktualisiert am 29. Juli 2024

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Zeitschriftenartikel zum Thema "Auditing"

Hay, David. „Auditing, International Auditing and the International Journal of Auditing: Editorial“. International Journal of Auditing 18, Nr. 1 (17.02.2014): 1. http://dx.doi.org/10.1111/ijau.12020.

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Curtis, Betty J., und Linda J. Simpson. „Auditing“. JONA: The Journal of Nursing Administration 15, Nr. 10 (Oktober 1985): 14???21. http://dx.doi.org/10.1097/00005110-198510000-00005.

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Hess, Cathy Thomas. „Auditing“. Advances in Skin & Wound Care 25, Nr. 9 (September 2012): 432. http://dx.doi.org/10.1097/01.asw.0000419410.83064.b4.

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Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam und Peter L. McMickle. „Continuous Auditing: Building Automated Auditing Capability“. AUDITING: A Journal of Practice & Theory 21, Nr. 1 (01.03.2002): 147–63. http://dx.doi.org/10.2308/aud.2002.21.1.147.

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The digital economy has significantly altered the way business is conducted and financial information is communicated. A rapidly growing number of organizations are conducting business and publishing business and financial reports online and in real-time. Real-time financial reporting is likely to necessitate continuous auditing to provide continuous assurance about the quality and credibility of the information presented. The audit process has, by necessity, evolved from a conventional manual audit to computer-based auditing and is now confronted with creating continuous electronic audits. Rapidly emerging information technology and demands for more timely communication of information to business stakeholders requires auditors to invent new ways to continuously monitor, gather, and analyze audit evidence. Continuous auditing is defined here as “a comprehensive electronic audit process that enables auditors to provide some degree of assurance on continuous information simultaneously with, or shortly after, the disclosure of the information.” This paper is based on a review of related literature, innovative continuous auditing applications, and the experiences of the authors. An approach for building continuous audit capacity is presented and audit data warehouses and data marts are described. Ever improving technology suggests that the real-time exchange of sensitive financial data will place constant pressure on auditors to update audit techniques. Most of the new techniques that will be required will involve creation of new software and audit models. Future research should focus on how continuous auditing could be constantly improved in various auditing domains including assurance, attestation, and audit services.

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Muftah, Mohammed Abu Reemah Ahmed. „The Impact of Artificial Intelligence on Auditing Practices and Financial Reporting Accuracy“. Integrated Journal for Research in Arts and Humanities 2, Nr. 1 (31.01.2022): 40–46. http://dx.doi.org/10.55544/ijrah.2.1.49.

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The transformational effects of artificial intelligence (AI) on auditing procedures and financial reporting accuracy are examined in this study article. This research looks at how artificial intelligence (AI) tools, such data analytics and machine learning, are changing auditing by making it more efficient, lowering the risk of human mistake, and boosting the ability to spot fraud. The study outlines the advantages and difficulties of using AI in auditing via a thorough examination of the literature and an analysis of current trends. Based on important discoveries, AI-powered audits may greatly improve the timeliness and dependability of financial reporting, enabling stakeholders to make better decisions. However, there are drawbacks to integrating AI as well, such as the need for large training and technological expenditures as well as possible ethical and security issues. In order to fully use AI in auditing while managing the related dangers, the study ends with suggestions for practitioners and policymakers. By offering insightful information to academics, business professionals, and regulators, this study adds to the continuing conversation on auditing's future in the digital era.

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Sherry Huang, Sherry Huang. „General Ledger Computer Auditing Practice: Implementing a Smart Auditing Approach“. International Journal of Computer Auditing 5, Nr. 1 (Dezember 2023): 045–51. http://dx.doi.org/10.53106/256299802023120501004.

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

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Toshifumi Takada, Toshifumi Takada. „Uncertaity in Auditing“. International Journal of Computer Auditing 5, Nr. 1 (Dezember 2023): 052–67. http://dx.doi.org/10.53106/256299802023120501005.

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

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Ahmadi Sorip, Bondan Wirajaya und Carmeli Meiden. „Pemetaani Bibliometriki terhadapi Perkembangani Penelitiani Auditi Oprasionali Menggunakani VOSviewer“. AKUNTANSI 45 5, Nr. 1 (08.05.2024): 371–80. http://dx.doi.org/10.30640/akuntansi45.v5i1.2484.

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Accounting research and the use of operational auditing aims to trigger a signal that lies in the growth of the field of accounting research. Interpreting and explaining operational auditing and its use in the development of accounting research is the aim of this research. and the interaction phenomena of accountants as a result of this research.i Therefore, accounting research cannot be separated into subjects and objects of research. This research.i The literature review in this research provides insight into the application of operational auditing.i This study takes articles about operational auditing from 2017 to 2022. In 2019, there were 32 articles and the country that published the most operational audit articles was Indonesia. provide recommendations for further research. i Proposal for additional research, i search engines other than Google, i Scholar, i can add, i Scorpusi and other tools, i can add, i and the research period is 20 years

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

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Karyono, Karyono. „Fraud Auditing“. Winners 3, Nr. 2 (30.09.2002): 150. http://dx.doi.org/10.21512/tw.v3i2.3847.

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Dissertationen zum Thema "Auditing"

Reilly, BK, und Y. Reilly. „Auditing wildlife“. Koedoe, 2003. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1000882.

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Accountants and auditors are increasingly confronted with the problem of auditing wildlife populations on game ranches as their clients' asset base expands into this industry. This paper aims to provide guidelines on these actions based on case study data and research in the field of wildlife monitoring. Parties entering into dispute on numbers of animals on a property often resort to their auditors for advice. This paper tracks a method of deciding on whether or not to audit the population based on wildlife value and an initial sample count. This will act as a guideline for the accounting profession when confronted by this problem.

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Nelje, Alexander, und Lisa Claesson. „Auditing and corruption : The implementation of auditing and auditing standards within SMEs to fight corruption in Zambia“. Thesis, Högskolan i Skövde, Institutionen för handel och företagande, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:his:diva-9685.

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Corruption is a worldwide phenomenon that is described by scholars as cancer in society. Although, corruption is comprised of a comprehensive character there are several ways to counteract its consequences, one example would be through the enhancement of auditing. It is therefore interesting to look at what effect mandatory audits have on small and medium-sized enterprises in countries where that not exists. The research questions we have chosen to focus on are what perspective Zambian auditors have on how well suitable mandatory audits and international auditing standards are for Zambian SMEs? We will also explore which the auditors’ views regarding the importance of auditing and its role in combating corruption? The purpose of this thesis is to create an understanding regarding implementing and improving the usage of mandatory audits and international auditing standards within Zambian SMEs. This also includes enlightening the problems auditors face in their process to use these regulations within Zambian SMEs as tools to assist in the fight against the obstacles that corruption creates. This study has been done through qualitative research where the main empirical findings have been conducted through interviews with auditors in Zambia. These auditors have for instance, been asked questions about what rules that exist in their country, their view on the implementation of mandatory auditing and international auditing standards on SMEs, and if they have any personal experience of corruption in their line of work. The conclusion from this research showed that auditing could aid in the fight against corruption. These conclusions are based on the perceptions and opinions of the included auditors. An implementation of mandatory audits and international auditing standards within Zambian SMEs will detect and reduce corruption. Despite potential shortfall in knowledge while implementing adjusted ISA for SMEs, the benefits of implementation exceed the shortcomings. Auditing cannot only be used to detect corruption but also to deter it. Through mandatory audits and the risk of being caught pursuing corrupt acts will increase, deterring corruption. Consequently, auditing carries a great importance to combat corruption, and mandatory audits together with implementations of international auditing standards within SMEs will aid in a significant reduction of corruption in Zambia.
Korruption är ett världsutbrett fenomen som har beskrivits av forskare som cancer i samhället. Eftersom korruption har en omfattande karaktär så finns det många sätt att bekämpa den, till exempel genom att öka genomsynligheten och förbättringar av revision. Det är därför intressant att undersöka vilka effekter ett revisionskrav för SMEs skulle ha på ett land som inte har det idag. Forskningsfrågorna vi har valt att fokusera på är vilket perspektiv Zambiska revisorer har på hur väl lämpad en revisionsplikt och internationella revisionsstandarder är för Zambiska SMEs? Vilka är revisorernas åsikter beträffande vikten av revision och dess roll i kampen mot korruption? Syftet med denna uppsats är att skapa en förståelse angående implementering och förbättring av revisionskrav och internationella revisionsstandarder i Zambiska SMEs. I det här inkluderas också att upplysa om problematiken för revisorerna i deras process att använda dessa reglementen i Zambiska små och medelstora företag som ett verktyg för att hjälpa till i kampen mot de hinder som korruption skapar. Studien har genomförts genom en kvalitativ undersökning där större delen av empirin har samlats in genom intervjuer med revisorer i Zambia. Dessa revisorer har blivit tillfrågade angående vilka regler som existerar i landet, vilken åsikt de har på en implementering av revisionsplikt och internationella standarder för SMEs samt om dem har någon personlig erfarenhet av korruption från deras arbete. Slutsatsen från den här undersökningen är att revision kan hjälpa till att bekämpa korruption. En implementering av ett revisionskrav och internationella revisionsstandarder i Zambiska SMEs kommer att ertappa och reducera korruption. Trots potentiella kunskapsbrister under implementeringen av de justerade ISA för SMEs kommer fördelarna av implementeringen att överträffa nackdelarna. Revision kan också användas för att avskräcka från korrupta handlingar. Följaktligen är revision av stor vikt i kampen mot korruption och revisionskravet tillsammans med implementering av internationella revisionsstandarder för SMEs kommer signifikant att minska korruptionen i Zambia.

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Pettinicchio, Angela Kate. „Auditing and regulations“. Thesis, City University London, 2011. http://openaccess.city.ac.uk/11662/.

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Effective financial reporting has become of critical importance in our economic markets and the international accounting scandals of the last decades have accentuated the role of auditing in protecting stakeholders' interests and contributing to an efficient functioning of financial markets. Auditing regulation has been at the centre of recent international debates (e.g. EU Green paper; 2010) and different regulatory interventions have been put in place in different countries and in different periods of time. From a theoretical point of view, there is a broad spectrum of regulatory choices that legislators could take, the extremes being self-regulation and government direct interventions. My empirical works focus on two extreme examples of how regulation may interact with auditing processes with the ultimate objective of improving financial information and therefore enhancing the effectiveness of financial markets. In one case, I analyze whether an example of enforced audit self-regulation is effective in improving audit quality and ultimately, reporting quality. In particular, I analyze the mandatory audit rotation rule, i.e. the rule imposing the change of the auditor after a specified period of time, as a potential means to increase auditor independence and therefore audit and reporting quality. I then study a case of direct monitoring activity on reporting quality carried out by a supervising body, namely the SEC in the U.S., and how this interacts and influences audit processes. The evidence collected may be useful to legislators in order to understand the potential effects of different audit regulatory choices and therefore to effectively address the need of high-quality auditing which strongly characterize our economic markets especially after the financial and accounting scandals.

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Wolnizer, Peter W. „Auditing as independent authentication“. Thesis, The University of Sydney, 1985. https://hdl.handle.net/2123/28515.

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Within the accounting literature, 'independence' and 'independent verification' are associated more with the mental attitude, associations and practices of auditors than with the independent authentication of what is reported in dated accounts of the financial position and performance of firms. The conventional accounting wisdom confines 'independence' to the mental state of auditors and the nature of their associations with clients and client managers. 'Verification' is commonly interpreted by accountants to depict the customary activities of auditors who may be presumed to be independent in the conventional sense. The conventional accounting notion of independence is, therefore, confined to matters which may only properly be described as psychological and sociological. But, the grounds on which it is invariably supported and propagated, and the objects (whether stated or implied) of the prescriptions in which it is authoritatively embodied, are of a technical kind. They pertain to the demonstration and authentication of technical qualities in accounts. The character and demonstration of these qualities can not be disjoined from the character and function of independent testing. The conventional accounting notion of independence does not cause the Customary activities of auditors to be related to independent testing. The strictures imposed by it, as an 'intellectual groove', have blocked inquisitiveness in respect of the character of both independent testing and independent evidence; and have closed to inquiry the character of the present corpus of accounting rules. The application of these rules, in many instances, causes the products of the private judgments of managers to be included in conventionally prepared accounts. The veracity of the products of such judgments can not be determined or authenticated independently of the person or persons upon whose expectations, intentions or opinions they are based. To the extent that accounting data have the character of 'private knowledge', they can never be said to have been independently authenticated (or audited), irrespective of the integrity, ethics or expertise of auditors.

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Aboa, Yohann Pierre Junior D. „Continuous Auditing: Technology Involved“. Digital Commons @ East Tennessee State University, 2014. https://dc.etsu.edu/honors/209.

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This study will concentrate on the latest factor causing changes in the domain of accountancy: technological advances. With a great deal of creativity and ingenuity, accountants around the world were able to find solutions to one of the problems that arose: increased fraudulent behavior. These, at times, involved a level of technology that was still not fully understood by all its users. This paper is going to focus on one of the ways that technology was applied to react to these changes: continuous auditing and monitoring. The idea of continuously auditing/monitoring the events and transactions of companies is not a new one, but innovations in technology have redefined it. Through explanation and demonstration of three continuous auditing models, this paper will attempt to bring some light on the topic and give an insight on the technology required for such a practice to be carried out effectively. Possible drawbacks and obstacles of incorporating the system in a company’s day-to-day activities will be also looked at, and recommendations will be made.

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Odendaal, Elizabeth Margaretha. „Regulering van die ouditeurprofessie in Suid-Afrika“. Pretoria : [S.n.], 2005. http://upetd.up.ac.za/thesis/available/etd-05252006-152736.

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Aba-Alkhail, Khalid Ibrahim. „Regulating the auditing profession in Saudi Arabia : the formulation of early auditing standards“. Thesis, University of Essex, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.343504.

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Ching, Siu-ming Vincent. „Computer auditing in Hong Kong /“. [Hong Kong : University of Hong Kong], 1986. http://sunzi.lib.hku.hk/hkuto/record.jsp?B12325764.

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Li, Chuntao. „Two essays on auditing quality in China's audit market for listed firms“. Click to view the E-thesis via HKUTO, 2007. http://sunzi.lib.hku.hk/HKUTO/record/B39557832.

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Blundell, Adrian Wesley. „Continuous auditing technologies and models“. Thesis, Nelson Mandela Metropolitan University, 2007. http://hdl.handle.net/10948/476.

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Continuous auditing is not a totally new concept, but it has not been widely implemented, and has existed mostly as a point of debate amongst the auditing fraternity. This may soon change, as continuous auditing has become a topic of great interest, especially in the last decade. This may be due to a combination of reasons. In the last decade, much of the confidence in auditors’ reports was lost due to corporate governance scandals. This also brought about a greater desire for faster, more reliable reporting on which to base decisions. This desire has been transposed into regulations such as the Sarbanes-Oxley act in the United States, which encourages real-time auditing activities, which would benefit from continuous auditing. A second, possible contributing factor to the heightened interest in continuous auditing is that much of the requisite technology has matured to a point where it can be successfully used to implement continuous auditing. It is the technologies which form the focus of this research. It is therefore, the primary objective of this research to investigate and identify the essential technologies, and identify and define their roles within a continuous auditing solution. To explore this area, three models of continuous auditing are compared according to the roles of the technologies within them. The roots of some auditing technologies which can be adapted to the paradigm of continuous auditing are explored, as well as new technologies, such as XML-based reporting languages. In order to fully explore these technologies, the concepts of data integrity and data quality are first defined and discussed, and some security measures which contribute to integrity are identified. An obstacle to implementing a continuous model is that even with the newly available technologies, the multitudes of systems which are used in organisations, produce data in a plethora of data formats. In performing an audit the continuous auditing system needs to first gather this data and then needs to be able to compare “apples with apples”. Therefore, the technologies which can be used to acquire and standardise the data are identified.

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Bücher zum Thema "Auditing"

Guy, Dan M. Auditing. San Diego: Harcourt Brace Jovanovich, 1987.

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Ponemon, Lawrence A., und David R. L. Gabhart, Hrsg. Auditing. New York, NY: Springer New York, 1991. http://dx.doi.org/10.1007/978-1-4612-3190-5.

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Association of Chartered Certified Accountants (ACCA). Auditing. London: BPP Ltd., 1986.

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A, Smith Kenneth, Hrsg. Auditing. Belmont, CA: Professional Publications, 1988.

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Wayne, Alderman C., und Winters Alan J, Hrsg. Auditing. 5. Aufl. Forth Worth: Dryden Press, 1999.

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Brian, Coyle, Hrsg. Auditing. London: BPP Publishing, 1990.

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Wayne, Alderman C., und Winters Alan J, Hrsg. Auditing. 2. Aufl. San Diego, Calif: Harcourt Brace Jovanovich, 1990.

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H, Scheiner James, Hrsg. Auditing. 2. Aufl. Boston: Houghton Mifflin, 1997.

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1948-, Whittington Ray, Hrsg. Auditing. Burr Ridge, IL: Irwin, 1994.

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1948-, Whittington Ray, Hrsg. Auditing. 2. Aufl. Chicago: Irwin, 1997.

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Buchteile zum Thema "Auditing"

Welfens, Maria J., und Nadja Schiemann. „Öko-Auditing — Environmental Auditing“. In Umweltökonomie und zukunftsfähige Wirtschaft, 99. Heidelberg: Physica-Verlag HD, 1994. http://dx.doi.org/10.1007/978-3-642-46953-4_35.

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González-Díaz, Belén, und Roberto García-Fernández. „Auditing“. In Global Encyclopedia of Public Administration, Public Policy, and Governance, 328–45. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2362.

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Hyytinen, Ari, und Juha-Pekka Kallunki. „Auditing“. In Encyclopedia of Law and Economics, 91–92. New York, NY: Springer New York, 2019. http://dx.doi.org/10.1007/978-1-4614-7753-2_93.

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Hyytinen, Ari, und Juha-Pekka Kallunki. „Auditing“. In Encyclopedia of Law and Economics, 1–2. New York, NY: Springer New York, 2014. http://dx.doi.org/10.1007/978-1-4614-7883-6_93-1.

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González-Díaz, Belén, und Roberto García-Fernández. „Auditing“. In Global Encyclopedia of Public Administration, Public Policy, and Governance, 1–18. Cham: Springer International Publishing, 2016. http://dx.doi.org/10.1007/978-3-319-31816-5_2362-1.

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Weik, Martin H. „auditing“. In Computer Science and Communications Dictionary, 77. Boston, MA: Springer US, 2000. http://dx.doi.org/10.1007/1-4020-0613-6_1027.

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Raab, Francois. „Auditing“. In Encyclopedia of Big Data Technologies, 1–4. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-63962-8_125-1.

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van Helden, Jan, und Ron Hodges. „Auditing“. In Public Sector Accounting and Budgeting for Non-Specialists, 183–203. London: Macmillan Education UK, 2015. http://dx.doi.org/10.1007/978-1-137-37699-2_9.

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Raab, Francois. „Auditing“. In Encyclopedia of Big Data Technologies, 117–20. Cham: Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-319-77525-8_125.

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Weetman, Pauline, Ioannis Tsalavoutas und Paul Gordon. „Auditing“. In International Corporate Reporting, 191–211. 5th edition. | Abingdon, Oxon ; New York, NY : Routledge, 2020. | Previous edition entered under: Clare B. Roberts.: Routledge, 2020. http://dx.doi.org/10.4324/9780429430985-13.

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Konferenzberichte zum Thema "Auditing"

Wang, Xi, Nickolai Zeldovich und M. Frans Kaashoek. „Retroactive auditing“. In the Second Asia-Pacific Workshop. New York, New York, USA: ACM Press, 2011. http://dx.doi.org/10.1145/2103799.2103810.

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van Herwaarden, A. J. F., und R. M. Sykes. „HSE Auditing“. In SPE Health, Safety and Environment in Oil and Gas Exploration and Production Conference. Society of Petroleum Engineers, 1996. http://dx.doi.org/10.2118/35932-ms.

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Robertson, Ronald E., Shan Jiang, David Lazer und Christo Wilson. „Auditing Autocomplete“. In the 10th ACM Conference. New York, New York, USA: ACM Press, 2019. http://dx.doi.org/10.1145/3292522.3326047.

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Galdon Clavell, Gemma, Mariano Martín Zamorano, Carlos Castillo, Oliver Smith und Aleksandar Matic. „Auditing Algorithms“. In AIES '20: AAAI/ACM Conference on AI, Ethics, and Society. New York, NY, USA: ACM, 2020. http://dx.doi.org/10.1145/3375627.3375852.

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Kenthapadi, Krishnaram, Nina Mishra und Kobbi Nissim. „Simulatable auditing“. In the twenty-fourth ACM SIGMOD-SIGACT-SIGART symposium. New York, New York, USA: ACM Press, 2005. http://dx.doi.org/10.1145/1065167.1065183.

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Raji, Inioluwa Deborah, und Joy Buolamwini. „Actionable Auditing“. In AIES '19: AAAI/ACM Conference on AI, Ethics, and Society. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3306618.3314244.

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Raja, J., und M. Ramakrishnan. „Implementing continuous auditing and compression technique in log auditing“. In 2016 Eighth International Conference on Advanced Computing (ICoAC). IEEE, 2017. http://dx.doi.org/10.1109/icoac.2017.7951769.

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Lau, Jeremy, Matthew Arnold, Michael Hind und Brad Calder. „Online performance auditing“. In the 2006 ACM SIGPLAN conference. New York, New York, USA: ACM Press, 2006. http://dx.doi.org/10.1145/1133981.1134010.

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Motwani, Rajeev, Shubha U. Nabar und Dilys Thomas. „Auditing SQL Queries“. In 2008 IEEE 24th International Conference on Data Engineering (ICDE 2008). IEEE, 2008. http://dx.doi.org/10.1109/icde.2008.4497437.

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Deshpande, Yogesh, Anupama Chandrarathna und Athula Ginige. „Web site auditing“. In the 14th international conference. New York, New York, USA: ACM Press, 2002. http://dx.doi.org/10.1145/568760.568886.

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Berichte der Organisationen zum Thema "Auditing"

Thompson, Kelly Glen. Software Testing - Auditing Software Quality Assurance Plans. Office of Scientific and Technical Information (OSTI), Juni 2017. http://dx.doi.org/10.2172/1364571.

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Blocki, Jeremiah, Nicolas Christin, Anupam Datta und Arunesh Sinha. Auditing Rational Adversaries to Provably Manage Risks. Fort Belvoir, VA: Defense Technical Information Center, Mai 2012. http://dx.doi.org/10.21236/ada579940.

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Ruthberg, Zella G. Guide to auditing for controls and security. Gaithersburg, MD: National Bureau of Standards, 1988. http://dx.doi.org/10.6028/nbs.sp.500-153.

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Kellenberg, Derek, und Arik Levinson. Misreporting Trade: Tariff Evasion, Corruption, and Auditing Standards. Cambridge, MA: National Bureau of Economic Research, September 2016. http://dx.doi.org/10.3386/w22593.

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Winters, Matthew, und Sandra Peters. Comment Letter to the IAASB on Fraud Auditing Standard. CFA Institute, Juni 2024. http://dx.doi.org/10.56227/24.2.8.

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Boleslavsky, Raphael, Bruce Carlin und Christopher Cotton. Competing for Capital: Auditing and Credibility in Financial Reporting. Cambridge, MA: National Bureau of Economic Research, März 2017. http://dx.doi.org/10.3386/w23273.

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Beron, Kurt, Helen Tauchen und Ann Dryden Witte. A Structural Equation Model for Tax Compliance and Auditing. Cambridge, MA: National Bureau of Economic Research, April 1988. http://dx.doi.org/10.3386/w2556.

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Disi, Metitiri. Auditing Linux systems for a secure enterprise IT environment. Ames (Iowa): Iowa State University, August 2022. http://dx.doi.org/10.31274/cc-20240624-263.

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Polinsky, A. Mitchell. Optimal Fines and Auditing When Wealth is Costly to Observe. Cambridge, MA: National Bureau of Economic Research, September 2004. http://dx.doi.org/10.3386/w10760.

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Chaudhary, Abdullah. Advantages vs disadvantages in blockchain technology for accounting and auditing. Ames (Iowa): Iowa State University, Mai 2022. http://dx.doi.org/10.31274/cc-20240624-120.

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