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Статті в журналах з теми "Auditing"

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Автор: Grafiati

Опубліковано: 4 червня 2021

Оновлено: 29 липня 2024

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1

Hay, David. "Auditing, International Auditing and the International Journal of Auditing: Editorial." International Journal of Auditing 18, no. 1 (February 17, 2014): 1. http://dx.doi.org/10.1111/ijau.12020.

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2

Curtis, Betty J., and Linda J. Simpson. "Auditing." JONA: The Journal of Nursing Administration 15, no. 10 (October 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, no. 9 (September 2012): 432. http://dx.doi.org/10.1097/01.asw.0000419410.83064.b4.

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4

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

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Анотація:

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

Muftah, Mohammed Abu Reemah Ahmed. "The Impact of Artificial Intelligence on Auditing Practices and Financial Reporting Accuracy." Integrated Journal for Research in Arts and Humanities 2, no. 1 (January 31, 2022): 40–46. http://dx.doi.org/10.55544/ijrah.2.1.49.

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Анотація:

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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6

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

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Анотація:

<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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7

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

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Анотація:

<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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8

Ahmadi Sorip, Bondan Wirajaya, and Carmeli Meiden. "Pemetaani Bibliometriki terhadapi Perkembangani Penelitiani Auditi Oprasionali Menggunakani VOSviewer." AKUNTANSI 45 5, no. 1 (May 8, 2024): 371–80. http://dx.doi.org/10.30640/akuntansi45.v5i1.2484.

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Анотація:

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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9

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

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10

Karyono, Karyono. "Fraud Auditing." Winners 3, no. 2 (September 30, 2002): 150. http://dx.doi.org/10.21512/tw.v3i2.3847.

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11

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

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12

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

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13

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

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14

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

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15

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

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16

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

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17

Dean, Dianne. "Auditing Santa." Accounting, Auditing & Accountability Journal 22, no. 8 (October 23, 2009): 1311–14. http://dx.doi.org/10.1108/09513570910999337.

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18

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

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19

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

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20

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

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21

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

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22

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

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23

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

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24

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

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25

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

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26

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

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27

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

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28

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

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29

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

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30

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

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31

Hernandez, Frank, and Joanne Marshall. "Auditing Inequity." Education and Urban Society 49, no. 2 (July 27, 2016): 203–28. http://dx.doi.org/10.1177/0013124516630598.

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Анотація:

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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32

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

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33

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

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34

Lauder, I. "Auditing necropsies." BMJ 303, no. 6812 (November 16, 1991): 1214–15. http://dx.doi.org/10.1136/bmj.303.6812.1214.

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35

Beard, J. D. "Auditing necropsies." BMJ 303, no. 6814 (November 30, 1991): 1403. http://dx.doi.org/10.1136/bmj.303.6814.1403-a.

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36

Rushton, D. I. "Auditing necropsies." BMJ 304, no. 6821 (January 25, 1992): 252. http://dx.doi.org/10.1136/bmj.304.6821.252-a.

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37

Parker, J., and S. Barnes. "Auditing audits." BMJ 304, no. 6821 (January 25, 1992): 254. http://dx.doi.org/10.1136/bmj.304.6821.254-b.

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38

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

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39

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

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40

Wastell, Sari. "Auditing War." Suomen Antropologi: Journal of the Finnish Anthropological Society 35, no. 2 (March 3, 2023): 84–87. http://dx.doi.org/10.30676/jfas.127474.

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Анотація:

I made a mistake a few months ago. It was the sort of mistake I have made repeatedly and yet one I always reflect upon with the same measure of surprise. It started when colleagues in Bosnia alerted me to the fact that Bosnia and Kosovo, unlike other neighbouring countries in the former Yugoslavia, were to be excluded from a new relaxing of EU visa requirements. Indignant and overflowing with hypothetical rationales as to why Bosnia and Kosovo might be excluded, rationales that I presumed might have been contrived to obscure ‘real reasons’, a colleague and I went onto the internet to find an explanation (which I tacitly understood would only be a justification, the ‘real’ reasons left un-enunciated). We eventually read that the countries in question had failed to meet a variety of requirements—we can already call them indicators—that would signal their readiness to enjoy the new visa regime. My error resided precisely in the presumption that these alleged ‘failures’ on the parts of the states involved, concealed some more pertinent truth. In fact, these ‘failures’ had everything to do with visibility and transparency and nothing to do with rationales hidden beneath an exercise in accountability that might measure ‘readiness’. That is, the entire dilemma had everything to do with what Marilyn Strathern poignantly referred to as ‘what visibility conceals’ (2000: 310).

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41

Mayis Hacızadə, Turqut. "Theoretical and practical basis of accounting in livestock farms." SCIENTIFIC WORK 79, no. 6 (June 17, 2022): 117–21. http://dx.doi.org/10.36719/2663-4619/79/117-121.

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Анотація:

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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42

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

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Анотація:

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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43

Djamil, Nasrullah. "Developing an Auditing Interactive Electronic Textbook With Google Slide and Quizizz." AL-ISHLAH: Jurnal Pendidikan 14, no. 2 (June 8, 2022): 1903–18. http://dx.doi.org/10.35445/alishlah.v14i2.1711.

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Анотація:

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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44

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

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45

Лосева and N. Loseva. "International Auditing Standards and Estimation of Auditing Services Quality." Auditor 3, no. 1 (January 25, 2017): 37–45. http://dx.doi.org/10.12737/24333.

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Анотація:

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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46

Mariani, Laura, Patrizia Tettamanzi, and Fabio Corno. "External Auditing vs Statutory Committee Auditing: The Italian Evidence." International Journal of Auditing 14, no. 1 (March 2010): 25–40. http://dx.doi.org/10.1111/j.1099-1123.2009.00401.x.

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47

Zeng, Lei, Yang Xiao, and Hui Chen. "Auditing overhead, auditing adaptation, and benchmark evaluation in Linux." Security and Communication Networks 8, no. 18 (June 4, 2015): 3523–34. http://dx.doi.org/10.1002/sec.1277.

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48

Huang, Yinghui, Wenting Shen, Jing Qin, and Huiying Hou. "Privacy-preserving certificateless public auditing supporting different auditing frequencies." Computers & Security 128 (May 2023): 103181. http://dx.doi.org/10.1016/j.cose.2023.103181.

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49

Магомедова, З. О., and М. С. Камилов. "Standards of auditing and auditing activities and their improvement." Экономика и предпринимательство, no. 7(132) (October 11, 2021): 1280–83. http://dx.doi.org/10.34925/eip.2021.132.7.234.

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Анотація:

В настоящем исследовании рассматриваются современные аспекты применения и развития стандартов аудита и аудиторской деятельности в условиях Российской Федерации. Также изучена роль международных стандартов аудиторской деятельности в функционировании хозяйствующих субъектов. Выявлены современные проблемы аудита и аудиторской деятельности, а также предложены мероприятия по их устранению и оптимизации аудита в целом. Представлена схема стандартизации аудита в Российской федерации в период с 1996 по 2021 год. This study examines the current aspects of the application and development of auditing standards and auditing activities in the conditions of the Russian Federation. The role of international auditing standards in the functioning of economic entities is also studied. The current problems of audit and audit activity are identified, as well as measures to eliminate them and optimize the audit as a whole are proposed. The scheme of audit standardization in the Russian Federation in the period from 1996 to 2021 is presented.

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Grossi, Giuseppe, David C. Hay, Chamara Kuruppu, and Daniel Neely. "Changing the boundaries of public sector auditing." Journal of Public Budgeting, Accounting & Financial Management 35, no. 6 (July 21, 2023): 140–53. http://dx.doi.org/10.1108/jpbafm-05-2023-0079.

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PurposeThis paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.Design/methodology/approachBuilding from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.FindingsThe “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.Originality/valueThe paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

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