Audit culture

This study provides an international perspective on auditing practices by comparing and contrasting the qualitative aspects of auditing across different countries and regulatory environments. It examines how cultural, legal, and institutional factors shape auditors' roles, responsibilities, and perceptions of audit quality.

15p minhnn0302 24-03-2024 15 10   Download

Continued part 1, part 2 of ebook "Lean auditing: Driving added value and efficiency in internal audit" provides readers with contents including: looking at key underpinning capabilities, processes and ways of working; measuring performance and driving improvements in audit ways of working; final reflection; leading the audit function; using lean audit principles to underpin cultural change in the wider organization; further thoughts about where and how to start the journey towards lean progressive auditing;...

96p mocthanhdao0210 20-11-2023 6 4   Download

Continued part 1, part 2 of ebook "Study on the auditing theory of socialism with Chinese characteristics" provides readers with contents including: Chapter 6 - Study of audit management; Chapter 7 - Research on audit standardization; Chapter 8 - Research on audit informatization; Chapter 9 - Audit culture;...

147p mocthanhdao0210 19-11-2023 11 4   Download

Ebook "Advances in accounting behavioral research (Advances in accounting behavioral research, Volume 14)" focuses primarily on developing psychometric measures that can be useful for future research. This includes research focused on developing an instrument for measuring taxpayer locus of control, developing a scale for examining social norms related to tax compliance, identifying characteristics of audit partners that might predict 'risky' behavior, and identifying facets of culture that influence employee satisfaction.

238p loivantrinh 29-10-2023 9 4   Download

Ebook "Enron and world finance: A case study in ethics" ranges widely over the different aspects of corporate practice and governance, law and ethics involved in the Enron case, and of the policy responses to the recent corporate scandals in the USA and internationally.

265p loivantrinh 29-10-2023 5 3   Download

Ebook "Teaching by numbers: Deconstructing the discourse of standards and accountability in education" offers interdisciplinary ways to understand the educational reforms underway in urban education, teaching, and teacher education, and their impact on what it means to teach. Peter Taubman maps the totality of the transformation and takes into account the constellation of forces shaping it.

249p loivantrinh 29-10-2023 7 3   Download

Continued part 1, part 2 of ebook "Cultural tourism: The partnership between tourism and cultural heritage management" has presents the following content: the cultural tourism market - a cultural tourism typology; gatekeepers; assessment; asset auditing and planning; marketing; presentation and management of heritage assets; unique features of marketing in cultural tourism;...

129p dieptieuung 20-07-2023 8 3   Download

The results showed that, basically, the knowledge and skills of the accounting students of the ULSA are at the level of applicability. However, they need to acquire additional knowledge to catch up with international standards such as preparing and presenting international financial statements, professional ethics, social responsibilities. Additional skills need to be acquired by students to adapt with globalization are respecting others’ cultures, adaptability in multicultural environment, independent and professional working style.

15p huyetthienthan 23-11-2021 12 0   Download

Ebook Aviation security law: Part 2 present content narco-terrorism, the unlawful interference conventions, aviation security audits, conclusion.

110p kethamoi6 01-07-2020 10 1   Download

All field investigations are subject to review for data consistency by a qualified senior engineer (discipline lead). These reviews are documented and any abnormalities checked by the senior engineer. All review comments and subsequent actions taken to provide consistent data are documented. These review documents become part of the design quality control documents for the appropriate Schedule Activity. All geotechnical information from field investigation and testing is checked according to Section 4.3.3 (Quality Program for Geotechnical Documents) of this QMP.

62p tainhacmienphi 25-02-2013 57 4   Download

In the last two decades, European Union (EU) administrative law has gone through a process of extraordinary development and consolidation. It first developed as a body of principles and rules aimed at governing, on the one hand, the action of the EU public powers (such as the action of the Commission in the fields of State aids and competition), on the other hand, the action of the national administrations operating as decentralized EU agencies (e.g. the action of national public administrations in the field of public procurement)....

0p phoebe75 20-02-2013 73 2   Download

Throughout recorded history, humanity has honoured gods of war, such as Ares from Greek mythology. He was the son of Zeus and Hera, the king and queen of the Greek gods. Ares was the father of many children, most of who were war-like or were associated with war. In Roman mythology, Mars was the god of war. Before entering into battle, Roman troops offered sacrifices to him, and, when victorious in battle, Romans honoured Mars with a share of their swag. The word martial, meaning war-like or military, originates from the Roman god’s name....

101p tay_thi_le 19-02-2013 46 5   Download

The Port Authority would likely benefit from a meaningful organizational redesign to focus on  its  strategic  business  units  and  cost  saving  shared  services  functions.   To  be  successful,  entrusted appointed senior leadership needs effective command and control to manage change  and  drive  accountability  throughout  the  organization.   Career  service  management  must  proactively communicate reliable and relevant information in proper context so that appointed  leadership is best positioned for effective decision making.

53p tay_thi_le 19-02-2013 82 5   Download

The  non‐appointed  senior  career  services  professionals  of  the Port Authority  have  an  unusually long tenure, averaging 24 years of service  The  senior management  organization  is  very  respectful,  cordial,  and  appears  to  have  a  high  level  of  dedication  and  commitment  to  the  Port  Authority’s  mission.   In  addition,  senior  management possesses a critical knowledge base and skills that needs to be transferred through  integrated training programs to  junior staff.

295p tay_thi_le 19-02-2013 51 4   Download

The audit team presents FINHEEC with its appraisal of whether the HEI should pass the audit or whether a re-audit needs to be conducted. The report contains the team’s evaluation of the development stage of each audit target. The audit team can propose that the institution passes the audit if none of the targets is ‘absent’ and if the quality system as a whole (audit target 6) is at least ‘developing’.

0p tay_thi_le 19-02-2013 32 3   Download

Every child in New Zealand deserves to thrive physically, academically, socially, and culturally. Achieving their potential is important for them and for every New Zealander, because our future prosperity depends on an educated workforce. Therefore, it is important that the education system serves all students well. Improving the education of our Māori children is vital. By 2030, about 30% of our students, and therefore our future workforce, will be Māori. Some trends in educational achievement seem to be improving, and many Māori students do very well at school.

0p tay_thi_le 19-02-2013 53 3   Download

This interpretation establishes that:(i) when the terms of a financial liability are renegotiated with the creditor and the creditor accepts the company’s equity instruments to extinguish all or part of the liability, the instruments issued are considered to be part of the consideration paid to extinguish the financial liability; (ii) these instruments must be measured at their fair value, unless this cannot be reliably estimated, in which case the valuation of the new instruments must reflect the fair value of the financial liability settled; and (iii) the difference between the carr...

118p tay_thi_le 19-02-2013 52 7   Download

Yet these commercial outcomes are the tip of the iceberg. What matters most, to those who live or work in a city, as much as its visitors, is its quality of life, of which culture is the essence. Cities offer not just a natural environment, but a built and cultural one. London’s air, rivers and green spaces are a backdrop; it falls to its building and activities to set the stage on which its life plays out. This is why the cultural quality of life of London’s citizens is an object of policy in its own right. London’s cultural environment also...

96p tay_thi_le 19-02-2013 58 7   Download

It has been called an audit because it is an attempt, the first as far as we are aware, to take stock: to pull together in one place, from the bewildering variety of sources that provide such information, all the available data on cultural infrastructure and consumption. It systematically attempts to make this data robust: to verify it, ensure as far as possible that it is not partial or selective, and quantify it in such a way that it allows London to be compared with other cities. To assist judgement, we have also recorded, as far as possible on a...

0p tay_thi_le 19-02-2013 58 5   Download

The first aim of this report is measurement and the second is comparison. It highlights what each of the five cities in our study have in common, and how they differ. The resulting focus on the city as a locus of cultural activities responds to a growing recognition of the role of place in culture, an old idea that has come full circle. Roman civilisation gave us the idea of a ‘genius loci’, the spirit of a place, which has come to mean its ‘distinctive atmosphere’, a guiding principle of architectural design. Under the influence of the Romantics, culture came to...

57p tay_thi_le 19-02-2013 43 4   Download