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56 resultados encontrados.

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Audit Drawbacks: From Diagnosis to Prediction
Artículo
Acceso abierto Artículo DOAJ
О. Yu. Redko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The author explores the causes giving rise to a phenomenon of the recurrence, over the latest three years (2022–2024), of the drawbacks in audit entities’ practices regularly revealed by the external audit quality co...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Open Access
Audit committee characteristics and market value of deposit money banks in Nigeria
Artículo
Acceso abierto Artículo DOAJ
Aduwo Olola Olayeye · V. N. Karazin Kharkiv National University · 2025 · ISSN 2310-9513
The study looked at how Nigerian market value deposit money banks were affected by audit committee features. Data were collected from the financial statements of listed DMBs in Nigeria during an eleven-year period, from ...
LCC LCC:International relationsIdioma eng
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Open Access
Auditing environmental governance for sustainable development: A content analysis of BPK’s performance audit reports in Indonesia
Artículo
Acceso abierto Artículo DOAJ
Putri Anggraini et al · Badan Pemeriksa Keuangan Republik Indonesia · 2026 · ISSN 2460-3937
Indonesia is aligning its National Medium-Term Development Plan (RPJMN) with the U.N.’s Sustainable Development Goals (SDGs) to address persistent environmental degradation. The Audit Board of the Republic of Indonesia...
LCC TENDOlNvY2lhbCBTY2llbmNlcw~~; TENDOkZpbmFuY2U~Idioma eng
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Open Access
Auditory acuity to vowels is more refined in adulthood compared to childhood
Artículo
Material complementario disponible Artículo DOAJ
Katharina M. Polsterer et al · AIP Publishing LLC · 2026 · ISSN 2691-1191
Auditory-perceptual sensitivity to acoustic variation, referred to as auditory acuity, plays a central role in children's speech development. In speech perception, auditory acuity determines the acceptable phonetic varia...
LCC TENDOkFjb3VzdGljcy4gU291bmQ~Idioma eng
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Material complementario
Cognitive Risks of Professional Skepticism in Auditing
Artículo
Acceso abierto Artículo DOAJ
О. Yu. Redko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article elaborates on an uncommon but disregarded theme. It touches upon issues of implementing the principle of profession skepticism in the auditing practice and related cognitive risks. Professional skepticism is ...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Open Access
Crossing International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements” and 570 “Going Concern”: New Requirements
Artículo
Material complementario disponible Artículo DOAJ
O. E. Lubenchenko · National Academy of Statistics, Accounting and Audit · 2026 · ISSN 2519-1853
The article reveals the latest amendments in the International Standards on Auditing 240 “The Auditor’s Responsibilities Relating to Fraud in Audit of Financial Statements” and 570 “Going Concern”, to be enforc...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Sustainable Development Reporting: Challenges or Opportunities for Auditors?
Artículo
Acceso abierto Artículo DOAJ
О. Е. Lubenchenko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The Directive of the European Parliament and Council from December 14, 2022 No. 2022/2464/EU on corporate sustainability reporting and the adoption of the European Sustainability Reporting Standards (ESRS) require that b...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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Open Access
Using International Standard on Assurance Engagements 3000 by Audit Firms in Reviews of Reports by Residents of Diia.City
Artículo
Material complementario disponible Artículo DOAJ
О. Е. Lubenchenko et al · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The article gives a detailed account of the requirements to material assurance engagements on reports by residents of Diia.City legal regime in conformity with International Standard on Assurance Engagements 3000 (ISAE 3...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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A governance audit framework for large language model advice in civil infrastructure decision-making illustrated with local risk models in Sugar Land, Texas
Artículo
Acceso abierto Artículo DOAJ
Alence Poudel et al · Springer · 2026 · ISSN 2948-1546
Abstract Large language models are beginning to appear in civil engineering practice, yet their advice often reflects generalized narratives rather than local evidence. This perspective introduces a governance audit fram...
LCC LCC:Engineering (General). Civil engineering (General)Idioma eng
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Open Access
An audit to detect gender-based violence victim-survivors and to improve their referral care pathways in a primary care clinic’s emergency centre in Cape Town, South Africa: A narrative report
Artículo
Acceso abierto Artículo DOAJ
Mosedi Namane et al · AOSIS · 2026 · ISSN 2078-6190
Background: South Africa’s population experiences high rates of gender-based violence (GBV), with primary care emergency centres (ECs) often being the first point of contact for victim-survivors of violence. The abili...
LCC LCC:MedicineIdioma eng
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Open Access
Apresentação de resultados de um serviço de rastreamento mamográfico com ênfase na auditoria epidemiológica Outcome of a screening mammography practice with regard to epidemiological audit
Artículo
Material complementario disponible Artículo DOAJ
Hélio Sebastião Amâncio de Camargo Júnior et al · Federação Brasileira das Sociedades de Ginecologia e Obstetrícia · 2009 · ISSN 0100-7203
OBJETIVO: apurar os dados epidemiológicos de uma clínica de diagnóstico mamário. MÉTODOS: foram estudadas as mamografias de 35.041 pacientes, em um período de 2 anos e 7 meses, entre 2004 e 2006, sendo 32.049 (91,5...
LCC TENDOkd5bmVjb2xvZ3kgYW5kIG9ic3RldHJpY3M~Idioma eng
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Enhancing Corporate Transparency and Accountability Through Public Auditing: a Cross-Country Analysis of Regulatory Practices
Artículo
Acceso institucional disponible Artículo DOAJ
Arta Hoti Arifaj et al · Vasyl Stefanyk Carpathian National University · 2025 · ISSN 2311-0155
The purpose of this study was to establish the role of public audit in ensuring transparency and accountability in corporate governance under varying institutional systems. The analysis encompassed six companies from Aus...
LCC TENDOkVkdWNhdGlvbg~~; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma eng
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Institucional
FACTORS INFLUENCING THE EFFECTIVENESS OF INTERNAL AUDITING IN STATE-OWNED ENTERPRISES DURING DIGITAL TRANSFORMATION
Artículo
Acceso institucional disponible Artículo DOAJ
Та Куанг Бінь et al · FINTECH Alliance LLC · 2026 · ISSN 2306-4994
Internal auditing is increasingly recognized as a vital mechanism for fostering transparency and accountability within the public sector, particularly in emerging economies like Vietnam. However, the rapid onset of digit...
LCC TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~; LCC:BusinessIdioma eng
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Institucional
INTERNAL AUDITOR'S ROLE IN ENHANCING FINANCIAL ACCOUNTABILITY IN INDONESIAN PUBLIC HIGHER EDUCATION
Artículo
Acceso institucional disponible Artículo DOAJ
Тіті Сухартаті et al · FINTECH Alliance LLC · 2026 · ISSN 2306-4994
Financial accountability in Indonesian BLU polytechnics — institutions managing State Budget allocations under Public Service Agency status — remains a persistent governance challenge. Recurring financial irregularit...
LCC TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~; LCC:BusinessIdioma eng
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Institucional
Knowledge graph-based design of digital-intelligent curriculum modules and teaching reform in auditing
Artículo
Material complementario disponible Artículo DOAJ
Jia Ren et al · Frontiers Media S.A · 2026 · ISSN 2504-284X
IntroductionRapid advances in digital technology have significantly increased the auditing industry's demand for interdisciplinary talent. However, current digital-intelligent auditing courses in higher education still f...
LCC TENDOkVkdWNhdGlvbiAoR2VuZXJhbCk~Idioma eng
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Medindo consumo de álcool: análise fatorial confirmatória do Alcohol Use Disorder Identification Test (AUDIT) Midiendo consumo de alcohol: análisis factorial confirmatorio del Alcohol Use Disorder Identification Test (AUDIT) Measuring alcohol consumption: confirmatory factor analysis of The Alcohol Use Disorder Identification Test (AUDIT)
Artículo
Material complementario disponible Artículo DOAJ
Walberto Silva dos Santos et al · Universidade de São Francisco, Programa de Pós-Graduação Stricto Sensu em Psicologia · 2013 · ISSN 1413-8271
O presente estudo buscou verificar a adequação dos modelos uni e multifatoriais do AUDIT, bem como verificar sua validade convergente e de critério. Participaram da pesquisa 386 pessoas da população geral com idade ...
LCC TENDOlBzeWNob2xvZ3k~Idioma eng
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Moderator Effect of Audit Committee on Earnings Management and Board Diversity
Artículo
Acceso abierto Artículo DOAJ
Mohammed Ibrahim et al · MMU Press · 2023 · ISSN 2735-1009
This study examined the effect of board diversity, audit committee and earnings management of oil and gas (o&g) companies listed in Nigeria stock exchange. Female directors and foreign directors served as proxies for boa...
LCC TENDOlNvY2lhbCBTY2llbmNlcw~~Idioma eng
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Open Access
Multicentre dosimetry audit in the European randomized phase III study of neoadjuvant chemoradiotherapy using proton versus photon radiotherapy in locally advanced oesophageal cancer
Artículo
Material complementario disponible Artículo DOAJ
Mai L. Ehmsen et al · Elsevier · 2026 · ISSN 2405-6316
This study presents the results of a multicentre external dosimetry audit conducted as part of the PROTECT trial, involving nine European radiotherapy centres delivering proton and photon treatments. A dosimetry equipmen...
LCC TENDOk1lZGljYWwgcGh5c2ljcy4gTWVkaWNhbCByYWRpb2xvZ3kuIE51Y2xlYXIgbWVkaWNpbmU~; TENDOk5lb3BsYXNtcy4gVHVtb3JzLiBPbmNvbG9neSIdioma eng
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THE SITUATION OF AUDIT AND INTERNAL CONTROL EFFICIENCY THROUGH DIGITIZATION: EVIDENCE FROM THE REPUBLIC OF MOLDOVA
Artículo
Acceso abierto Artículo DOAJ
BABUCI PETRU et al · Academica Brâncuşi · 2026 · ISSN 1844-7007
This scientific approach focuses on current trends in internal audit activity and internal control procedures in the context of the need to streamline the economic activity of public institutions in the Republic of Mol...
LCC TENDOkNvbW1lcmNpYWwgZ2VvZ3JhcGh5LiBFY29ub21pYyBnZW9ncmFwaHk~; TENDOkVjb25vbWljcyBhcyBhIHNjaWVuY2U~Idioma eng
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Open Access
Compensating for Auditor Work, and Preventing Dumping on the Audit Market in Ukraine
Artículo
Material complementario disponible Artículo DOAJ
О. Yu. Redko · National Academy of Statistics, Accounting and Audit · 2025 · ISSN 2519-1853
The Ukrainian Ministry of Finance has recently intensified efforts in attempting to amend, once again, the legal regulation of auditing in Ukraine. Many amendments to the Law of Ukraine on Audit of Financial Reporting an...
LCC TENDOlN0YXRpc3RpY3M~Idioma eng
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A human EEG dataset to study cognitive flexibility during auditory discrimination under real-world distractors
Artículo
Material complementario disponible Artículo DOAJ
Priyanka Ghosh et al · Nature Portfolio · 2026 · ISSN 2052-4463
Abstract Salient sounds in the environment automatically capture our attention, causing a shift of focus away from ongoing goal-directed tasks. Studies of cognitive flexibility can employ such paradigms to examine how th...
LCC TENDOlNjaWVuY2U~Idioma eng
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Addressing Empty Space Myopia to Enable Deep Space Travel with Extended Reality Auditory Biofeedback
Artículo
Acceso abierto Artículo DOAJ
Ethan Waisberg et al · Embry-Riddle Aeronautical University · 2024 · ISSN 2374-6793
Empty space myopia is a phenomenon that has been observed in pilots when flying in the open sky. Previous research has been conducted to develop training biofeedback devices to help pilot visual accommodation in empty sk...
LCC LCC:Motor vehicles. Aeronautics. AstronauticsIdioma eng
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Open Access
Comparison of improving effect of concentration in biofeedback of visual and auditory
Artículo
Acceso abierto Artículo DOAJ
Shin Watanabe et al · Society for Science and Technology · 2016 · ISSN 2186-4942
The Mental condition of humans affects sports and intellectual works. In particular, better results can be obtained when high concentration condition is achieved. One of the approaches of concentration improvement is Bio...
LCC LCC:Technology (General)Idioma eng
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Open Access
Effect of auditory and olfactory stimulation on prefrontal cortex for stress alleviation
Artículo
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Sonoko Sato et al · Society for Science and Technology · 2017 · ISSN 2186-4942
In contemporary society, an increasing number of people have excessive stress which affects their physical and mental conditions. As for methods of alleviating stress, listening to music and aromatherapy can be cited. Th...
LCC LCC:Technology (General)Idioma eng
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Open Access