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Artículos de revistas sobre el tema "Auditing"

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Autor: Grafiati

Publicado: 4 de junio de 2021

Última modificación: 3 de marzo de 2023

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1

Hay, David. "Auditing, International Auditing and the International Journal of Auditing: Editorial". International Journal of Auditing 18, n.º 1 (17 de febrero de 2014): 1. http://dx.doi.org/10.1111/ijau.12020.

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2

Curtis, Betty J. y Linda J. Simpson. "Auditing". JONA: The Journal of Nursing Administration 15, n.º 10 (octubre de 1985): 14???21. http://dx.doi.org/10.1097/00005110-198510000-00005.

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3

Hess, Cathy Thomas. "Auditing". Advances in Skin & Wound Care 25, n.º 9 (septiembre de 2012): 432. http://dx.doi.org/10.1097/01.asw.0000419410.83064.b4.

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4

Rezaee, Zabihollah, Ahmad Sharbatoghlie, Rick Elam y Peter L. McMickle. "Continuous Auditing: Building Automated Auditing Capability". AUDITING: A Journal of Practice & Theory 21, n.º 1 (1 de marzo de 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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5

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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6

Karyono, Karyono. "Fraud Auditing". Winners 3, n.º 2 (30 de septiembre de 2002): 150. http://dx.doi.org/10.21512/tw.v3i2.3847.

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7

Jones, Douglas W. "Auditing elections". Communications of the ACM 47, n.º 10 (octubre de 2004): 46–50. http://dx.doi.org/10.1145/1022594.1022622.

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8

Wall, L. T. "Auditing stress". Occupational Medicine 49, n.º 5 (1999): 343–44. http://dx.doi.org/10.1093/occmed/49.5.343.

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9

Wortham, Simon Morgan. "Auditing Derrida". Parallax 10, n.º 2 (abril de 2004): 3–18. http://dx.doi.org/10.1080/1353464042000208486.

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10

West, Bernice. "Auditing quality". Nursing Standard 6, n.º 2 (2 de octubre de 1991): 5. http://dx.doi.org/10.7748/ns.6.2.5.s72.

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11

Williams, H. y S. A. Beaton. "Auditing audits". Quality and Safety in Health Care 1, n.º 3 (1 de septiembre de 1992): 206–7. http://dx.doi.org/10.1136/qshc.1.3.206-b.

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12

Bourn, John. "Auditing Defence". RUSI Journal 136, n.º 1 (marzo de 1991): 79–82. http://dx.doi.org/10.1080/03071849108445501.

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13

Dean, Dianne. "Auditing Santa". Accounting, Auditing & Accountability Journal 22, n.º 8 (23 de octubre de 2009): 1311–14. http://dx.doi.org/10.1108/09513570910999337.

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14

Bramley, Peter y Heather Hullah. "Auditing Training". Journal of European Industrial Training 11, n.º 6 (junio de 1987): 5–10. http://dx.doi.org/10.1108/eb014237.

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15

Grundy, Emma, Paul Collier y Barry Spaul. "Auditing Personnel:". Managerial Auditing Journal 9, n.º 6 (septiembre de 1994): 10–16. http://dx.doi.org/10.1108/02686909410061233.

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16

Vanasco, Rocco R. "Fraud auditing". Managerial Auditing Journal 13, n.º 1 (febrero de 1998): 4–71. http://dx.doi.org/10.1108/02686909810198724.

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17

CHRISTENSEN, MARGAEET HOWARD. "Peer Auditing". Nursing Management (Springhouse) 21, n.º 1 (enero de 1990): 50???53. http://dx.doi.org/10.1097/00006247-199001000-00013.

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18

Ellingsen, John E. y Gary A. Rubin. "Auditing Developments". Journal of Accounting, Auditing & Finance 1, n.º 1 (enero de 1986): 76–82. http://dx.doi.org/10.1177/0148558x8600100108.

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19

Ellingsen, John E. y Terence R. Frederick. "Auditing Developments". Journal of Accounting, Auditing & Finance 1, n.º 3 (julio de 1986): 232–37. http://dx.doi.org/10.1177/0148558x8600100306.

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20

Belfiore, Eleonora. "Auditing culture". International Journal of Cultural Policy 10, n.º 2 (julio de 2004): 183–202. http://dx.doi.org/10.1080/10286630042000255808.

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21

Spitzer, Matt y Eric Talley. "Judicial Auditing". Journal of Legal Studies 29, n.º 2 (junio de 2000): 649–83. http://dx.doi.org/10.1086/468088.

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22

Maggs, Jill. "Auditing Practice". Physiotherapy 81, n.º 4 (abril de 1995): 213–16. http://dx.doi.org/10.1016/s0031-9406(05)67105-2.

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23

Fitzpatrick, Mike. "Auditing deaths". Lancet 362, n.º 9383 (agosto de 2003): 586. http://dx.doi.org/10.1016/s0140-6736(03)14144-x.

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24

Casson, P. D. "Internal auditing". British Accounting Review 21, n.º 3 (septiembre de 1989): 288–89. http://dx.doi.org/10.1016/0890-8389(89)90101-7.

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25

Tillema, Sandra y Henk J. ter Bogt. "Performance auditing". Critical Perspectives on Accounting 21, n.º 8 (noviembre de 2010): 754–69. http://dx.doi.org/10.1016/j.cpa.2010.06.001.

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26

Webb, Alison. "Auditing ADABAS". Computer Audit Update 1993, n.º 2 (febrero de 1993): 9–15. http://dx.doi.org/10.1016/0960-2593(93)90202-c.

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27

Hernandez, Frank y Joanne Marshall. "Auditing Inequity". Education and Urban Society 49, n.º 2 (27 de julio de 2016): 203–28. http://dx.doi.org/10.1177/0013124516630598.

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

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28

WALKERDEN, GREG. "ENVIRONMENTAL AUDITING". Australian Planner 32, n.º 2 (enero de 1995): 121–24. http://dx.doi.org/10.1080/07293682.1995.9657671.

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29

Dogra, Nisha. "Auditing Audit". Clinical Child Psychology and Psychiatry 8, n.º 1 (enero de 2003): 27–35. http://dx.doi.org/10.1177/1359104503008001005.

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30

Lauder, I. "Auditing necropsies." BMJ 303, n.º 6812 (16 de noviembre de 1991): 1214–15. http://dx.doi.org/10.1136/bmj.303.6812.1214.

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31

Beard, J. D. "Auditing necropsies." BMJ 303, n.º 6814 (30 de noviembre de 1991): 1403. http://dx.doi.org/10.1136/bmj.303.6814.1403-a.

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32

Rushton, D. I. "Auditing necropsies." BMJ 304, n.º 6821 (25 de enero de 1992): 252. http://dx.doi.org/10.1136/bmj.304.6821.252-a.

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33

Parker, J. y S. Barnes. "Auditing audits." BMJ 304, n.º 6821 (25 de enero de 1992): 254. http://dx.doi.org/10.1136/bmj.304.6821.254-b.

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34

Sietz, M. "Umwelt-Auditing". Umweltwissenschaften und Schadstoff-Forschung 4, n.º 3 (agosto de 1992): 175–77. http://dx.doi.org/10.1007/bf02937108.

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35

Coyne, Karen L. "Sustainability auditing". Environmental Quality Management 16, n.º 2 (2006): 25–41. http://dx.doi.org/10.1002/tqem.20119.

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36

Khalid Al-Bakoaa, Abdul Rahman y Safwan O. Hasoon. "Design Expert System for Auditing Financial Accounts". Technium Business and Management 2, n.º 1 (2 de marzo de 2022): 45–53. http://dx.doi.org/10.47577/business.v2i1.6141.

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This paper presents an account audition system based on (Expert System), an artificial intelligence technique. This paper presents an account audition system based on (Expert System), an artificial intelligence technique. Since the limited studies dealt with using artificial intelligence in a general and expert system in auditing accounts in Iraq (within the researcher's knowledge limits), the researcher tried to tackle these two subjects in his current study to apply them in reality. The expert system that is designed within rules and facts of knowledge base analyzes, audits, and extracts data from financial tables within accounting distributions consist included such as names of accounts and their numbers whose values are represented within cost centers represented by certain symbolic numbers that differ from one institution to another and obtaining the required results by using an applicable knowledge base. The Proposed system approach offers a practical method of auditing and distributing the required data by using the expert systems manually by many auditors. Using the expert system led to lessening time and effort taken to make audits and the accuracy of obtaining results.

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37

Mayis Hacızadə, Turqut. "Theoretical and practical basis of accounting in livestock farms". SCIENTIFIC WORK 79, n.º 6 (17 de junio de 2022): 117–21. http://dx.doi.org/10.36719/2663-4619/79/117-121.

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Heyvandarlıq təsərrüfatlarında mühasibat uçotu və auditin təşkili üçün ölkəmizdə mühüm addımlar atılır. Bu təsərrüfat sahəsində muhasibat uçotunun və auditin təşkilinin metodikasının və praktiki qaydalarının öyrənilməsi kənd təsərrüfatı və aqrar sahədə mühüm əhəmiyyət kəsb edir. Müasir dövrdə heyvandarlıq təsərrüfatlarında resursların idarə edilməsi və şəffaflığın təmin olunmasında mühasibat uçotu və auditin rolu danılmazdır. Lazımı informasiya mənbələrinin araşdırılması və təhrif edilmiş mənbələrin aradan qaldırılması, həmçinin təsərrüfatda olan statistik rəqəmlər üzrə uçotun aparılması bu fəaliyyətin tənzimlənməsində lazımi faktorlardır. Heyvandarlıq təsərrüfatlarında uçot sənədlərinin hazırlanması, sənəd dövriyyəsinin təşkili və idarə edilməsi yaxşı mənimsənilmiş mühasibat uçotu prosesi əsasında mümkündür. Bunun üçündə ölkə regionları ərazilərində aparılan təsərrüfat təcrübələrinə nəzər salmaq lazımdır. Digər ölkə təcrübələrində hesab uçotu sənədlərinə nəzər yetirərək, ölkəmizdə tətbiq etmək daha effektiv olardı. Məhz mövzumuzun aktuallıq prinsipidə sırf heyvandarlıq təsərrüfatlarında mühasibat uçotunun və auditin təşkilidir. Heyvandarlıqda əmək vəsaiti sərfi birinci növbədə amortizasiyanın hesablanması və təmir fonduna ayırmalar üzrə sənədlərdə qeyd olunur. Sənəd formaları bitkiçilikdə əsas vəsaitlər üzrə amortizasiya hesablandıqda və təmir fonduna ayırmalar aparıldıqda istifadə olunur. Açar sözlər: heyvandarlıq, təsərrüfat, mühasibat uçotu, amortizasiya, əmək Turgut Mayis Hajizade Theoretical and practical basis of accounting in livestock farms Abstract Important steps are being taken in our country to organize the accounting and auditing of livestock farms. It is important to study the methodology and practical rules of accounting and auditing in this area of agriculture. In modern times, the role of accounting and auditing in the management of resources and ensuring transparency in livestock farms is undeniable. Investigation of necessary sources of information and elimination of distorted sources, as well as keeping records of farm statistics are necessary factors in regulating this activity. Preparation of accounting documents in livestock farms, organization and management of document flow is possible on the basis of a well-mastered accounting process. In all three, it is necessary to look at the economic practices conducted in the regions of the country. In the experience of other countries, it would be more effective to apply in our country, looking at the accounting documents. The principle of the relevance of our topic is the organization of accounting and auditing in livestock farms. Labor consumption in livestock is primarily recorded in the documents on the calculation of depreciation and allocations to the repair fund. Document forms are used in plant growing when calculating the depreciation of fixed assets and making allocations to the repair fund. Key words:livestock, economy, accounting, amortization, work

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38

Oliver, Eric. "Continuous Auditing—Taking Energy Auditing to the Next Level". Energy Engineering 112, n.º 4 (abril de 2015): 10–15. http://dx.doi.org/10.1080/01998595.2015.11435390.

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39

Лосева y N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality". Auditor 3, n.º 1 (25 de enero de 2017): 37–45. http://dx.doi.org/10.12737/24333.

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The article considers the procedure of entering into force and appliance on the territory of the Russian Federation of the international auditing standards, their full list, and auditing quality evaluation criteria in 2017.

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40

Mariani, Laura, Patrizia Tettamanzi y Fabio Corno. "External Auditing vs Statutory Committee Auditing: The Italian Evidence". International Journal of Auditing 14, n.º 1 (marzo de 2010): 25–40. http://dx.doi.org/10.1111/j.1099-1123.2009.00401.x.

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41

Zeng, Lei, Yang Xiao y Hui Chen. "Auditing overhead, auditing adaptation, and benchmark evaluation in Linux". Security and Communication Networks 8, n.º 18 (4 de junio de 2015): 3523–34. http://dx.doi.org/10.1002/sec.1277.

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42

Djamil, Nasrullah. "Developing an Auditing Interactive Electronic Textbook With Google Slide and Quizizz". AL-ISHLAH: Jurnal Pendidikan 14, n.º 2 (8 de junio de 2022): 1903–18. http://dx.doi.org/10.35445/alishlah.v14i2.1711.

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

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43

Shiau, Wen-Lung. "Improving Firm Performance Through a Mobile Auditing Assistance System". International Journal of Enterprise Information Systems 10, n.º 4 (octubre de 2014): 22–35. http://dx.doi.org/10.4018/ijeis.2014100102.

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Generalized Audit Software (GAS) is often used in the current business environment. Despite the advent of mature mobile technology, designs for effective mobile information technology to support auditing tasks have not been developed. The purpose of this study is to develop a mobile auditing assistance system to support auditing tasks in an organization. A mobile auditing assistance system is implemented with five functions: auditing tasks, optimal path planning, searching assets location, scanning assets, and returning auditing tasks. Based on a cost and benefits analysis, a mobile auditing assistance system can reduce costs, increase benefits, and improve firm productivity and performance. Firms can use this approach to design their own mobile auditing assistance system. This allows auditors to perform auditing tasks independently on a real time basis and achieve the objectives of a mobile auditing assistance system.

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44

Fayzullayeva, Shakhzoda. "Effective methods of teaching listening to the students of higher education". Общество и инновации 2, n.º 5/S (5 de julio de 2021): 458–63. http://dx.doi.org/10.47689/2181-1415-vol2-iss5/s-pp458-463.

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In response to the increasing demand of learners for English as a language of international communication, issues related to the teaching of foreign language in higher education are being discussed. Effective forms and methods of teaching English-language auditing to students in higher education are being considered. The nature and role of the auditing process is noted. Audio texts that reflect real-life situations are described. Series selected and analyzed. The problems and difficulties encountered by students in learning to audit. Measures are recommended for the correct organization of the audition process in the classroom, the most effective approaches to developing the student’s confidence in listening to audio texts and the ability to understand foreign language speech.

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45

Funkhouser, Mark y Joan Yanjun Pu. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review". Chinese Public Administration Review 10, n.º 2 (diciembre de 2019): 65–78. http://dx.doi.org/10.22140/cpar.v2i3.4.47.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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46

Funkhouser, Mark y Joan Yanjun Pu. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review". Chinese Public Administration Review 10, n.º 2 (20 de diciembre de 2019): 65. http://dx.doi.org/10.22140/cpar.v10i2.210.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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47

Mark, Funkhouser y Joan Yanjun. "Government Performance Auditing in the U.S. and China: Lessons Drawn from a Comparative Review". Chinese Public Administration Review 2, n.º 3/4 (4 de noviembre de 2016): 18. http://dx.doi.org/10.22140/cpar.v2i3/4.47.

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Performance auditing plays a key role in improving government performance and public accountability. This paper examines the concept of government performance auditing in the U.S. and China from a comparative perspective. The paper begins with a brief introduction of the origin of auditing and performance auditing. It then discusses the variances in definitions, names, and underlying values of performance auditing; describes the authorities and organizational structures of performance auditing in the two countries; and reviews the roles of performance auditing in improving government. It concludes with a discussion of challenges as well as opportunities that face government performance auditing in the U.S. and in China.

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48

Amoush, Arwa H. "The Internal Auditing Procedures Effectiveness in the Jordanian Commercial Banks". International Business Research 10, n.º 3 (17 de febrero de 2017): 203. http://dx.doi.org/10.5539/ibr.v10n3p203.

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This study aims at evaluating and investigating the effectiveness of the internal auditing procedures in the Jordanian commercial banks through evaluating auditing procedures used in the commercial banks in Jordan and evaluating the role of the board of directors in achieving this effectiveness. Moreover, this study aims at investigating the internal auditing program used in the banks to check the availability of the risk –based auditing program and sufficient degree of independence for the internal auditor in these banks.The study’s main hypothesis was: “the internal auditing procedures in the Jordanian commercial banks do not include the effectiveness of the internal auditing profession” and there were other four sub-hypotheses. The descriptive approach was used. A questionnaire consisted of 48 items was prepared and distributed to 130 internal auditors in the commercial banks representing 248 internal auditors. Only 104 questionnaires were valid for analysis out of 120 questionnaires that were retrieved.Data were collected and analyzed statistically. Results revealed that the internal auditing program used in the commercial banks included procedures that achieve internal auditing procedures and the role of the board of directors ensured the effectiveness of the internal auditing in the information technology. Additionally, results showed that the internal auditing program included risk based auditing program and the internal auditing procedures ensure the internal auditor’s independence. The study recommended the necessity to enhance the current procedures followed in the internal auditing implementation for its effectiveness and the necessity to clarify the internal controls and its levels to ensure the success of the auditing program.

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49

Mohammadi, Jamal, Afshin Kalali y Ahmad Najafzadeh. "Risk-Based Auditing". Asian Journal of Research in Business Economics and Management 4, n.º 11 (2014): 366. http://dx.doi.org/10.5958/2249-7307.2014.01000.7.

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50

Suryawanshi, Prajakta, Pranay Saraf y Harender Singh. "Auditing Cloud Consistency". IOSR Journal of Computer Engineering 19, n.º 2 (abril de 2017): 73–77. http://dx.doi.org/10.9790/0661-1902047377.

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