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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...

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 ...

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...

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...

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...

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...

Materie / parole chiave: Science

Materie / parole chiave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materie / parole chiave: Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materie / parole chiave: accounting, finance, auditing; Social Sciences: Commerce: Business: Accounting. Bookkeeping; Social Sciences: Finance

Materie / parole chiave: financial accounting, management accounting, auditing, taxation, accounting information system, public sector accounting; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materie / parole chiave: accounting, auditing, financial, taxation, professional; Social Sciences: Commerce: Business: Accounting. Bookkeeping

Materie / parole chiave: cybersecurity, cybernetics, risk management, risk assessment, information security, computer attacks; Science

“Con la promulgación de la Ley 1314 de 2009, por la cual se regulan los principios y normas de contabilidad e información financiera y de aseguramiento de información aceptados en Colombia (..)” (Congreso de Colom...

En sincronía con las publicaciones emitidas por la International Federation of Accountants (IFAC), el Instituto Mexicano de Contadores Públicos, A.C. (IMCP) publica las Normas de Auditoría, para Atestiguar, Revisión ...

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...

Abstract Substation drawings are high-density technical artifacts that serve as the authoritative data source across the entire power-infrastructure lifecycle. Manual auditing of these drawings is labor-intensive, error-...

Abstract BI-RADS® is a standardization system for breast imaging reports and results created by the American College of Radiology to initially address the lack of uniformity in mammography reporting. The system consists...

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...

Ammar A Oglat,1 Suhaib Shdaifat,1 Mohannad Adel Sayah,2 Ahmed Abukonna,3 Wadah M Ali Khogali3 1Department of Medical Imaging, Faculty of Applied Medical Sciences, The Hashemite University, Zarqa, 13133, Jordan; 2Departme...

Examination of financial statements is to provide meaningful information on the accuracy, the reliability of financial data and information in financial statement. Financial revisions shall be carried out under the natio...

This Campbell systematic review examines the effectiveness of certification schemes in improving the welfare of farmers and workers. The review summarises findings from 43 quantitative studies, and 136 qualitative studie...

Abstract The publication of DeepSeek-R1 in Nature marks a significant moment as the first widely recognized large language model to undergo formal peer review. While acknowledging its technical ambitions and contribution...

This Campbell systematic review examines the effectiveness of e‐learning in improving evidence‐based health care (EBHC) knowledge and practice. Compared to no learning, pure e‐learning improves EBHC knowledge and s...