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Materias / palabras clave: Auditorías; Normas; Auditing; Standards; Auditorias

Materias / palabras clave: International financial reporting standards; Normas Internacionales de Información Financiera; Financial statements; Standards; Estados financieros; Normas

Materias / palabras clave: International financial reporting standards; Normas Internacionales de Información Financiera; Financial statements; Standards; Estados financieros; Normas

Materias / palabras clave: Business and Economics; International; Economics; Negocios and economía; Internacional; La economía

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...

Protecting soils from degradation is a significant area of research in international environmental law. Almost all states face soil degradation problems and are striving to solve them at a national level. The quality of ...

Sports Physiotherapy is a specialised area of practice requiring specific competencies and standards to be met. The initial Sports Physiotherapy Competencies and Standards at the international level were first developed ...

This paper conducts a comprehensive comparison and analysis of domestic and international standards pertaining to high-risk contaminants in edible vegetable oils， including solvent residues， polycyclic aromatic hydro...

Abstract Intraoperative nerve monitoring (IONM) provides real-time nerve feedback and easy identification, guiding surgical decisions in thyroid and parathyroid procedures. We assessed the practical implementation of the...

Nutrition labels on food products serve as a fundamental basis for consumers’ health-related decisions， with their scientific accuracy directly influencing public health. This study involves a comprehensive collectio...

Online child sexual exploitation and abuse (OCSEA) has developed as an important manifestation of transnational organized crime, constituting a systematic violation of children's fundamental rights under international la...

In the context of rapid growth in the tourism industry and increasing attention to sustainability issues, the Global Sustainable Tourism Council (GSTC) standards have become an essential benchmark for the hospitality sec...

Indonesia faces significant challenges in narcotics control, particularly in balancing punitive enforcement with rehabilitation mechanisms. This study adopts a normative legal research approach to compare Law No. 35 of 2...

This study aimed to determine land use compatibility guidelines for vertiports, which are locations where vertical take-off and landing (VTOL) aircraft operate. The study employed a three-round e-Delphi panel to establis...

Background: WHO International Standards (IS) are provided for the calibration and validation of diagnostic and screening assays, e.g. for hepatitis B virus (HBV). HBV forms numerous subgenotypes and the current IS for HB...

The article analyzes certain aspects of the development of higher education in Sweden in the context of modern globalization and integration of socio-economic processes in the countries of the European Union. The article...

With the steady implementation of the Healthy China Strategy and upgraded health-conscious consumption， China’s sports nutrition food industry is undergoing rapid expansion. However， the technical requirements in t...

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...

The article examines the role of statistical accounting and classification of water resources in ensuring sustainable development, environmental balance, and economic security. Water is not only a fundamental component o...

This study performed a comparative analysis of SMS in both the aviation and ground transportation industries to identify any gaps that may impact aviation safety by incorporating UAS operations within the ground transpor...

The interest in aerosol contamination of aircraft passenger cabins has increased since the onset of the COVID-19 pandemic. Mathematical models have been developed to help describe how an aerosol behaves in a closed space...

The article reveals the essence of the interdisciplinary concept of world order, shows the heterogeneity of views of representatives of different directions and scientific schools, in particular, in terms of ensuring the...