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Advanced Search Results For "AUDITING standards"

1 - 10 of 18,366 results for
 "AUDITING standards"
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Pulse response of the GaAs/GaAsP superlattice photocathode.

Publication Type: Academic Journal

Source(s): Journal of Applied Physics. 11/14/2022, Vol. 132 Issue 18, p1-8. 8p.

Abstract: Pulse responses of different materials commonly used as electron sources in photoinjectors have been determined. Thin film photocathodes, such as strained GaAs/GaAsP superlattice and K2CsSb, produce fast responses. The emission intensity at time scales...

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Effect of energy deposition on the disordering kinetics in dual-ion beam irradiated single-crystalline GaAs.

Publication Type: Academic Journal

Source(s): Journal of Applied Physics. 8/28/2022, Vol. 132 Issue 8, p1-11. 11p.

Abstract: The damage induced in GaAs crystals irradiated with dual-ion beam (low-energy I2+ and high-energy Fe9+), producing simultaneous nuclear (Sn) and electronic (Se) energy depositions, was investigated using several characterization techniques. Analysis of...

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Auditor's responses to changes in risk.

Publication Type: Academic Journal

Source(s): International Journal of Auditing. Oct2022, Vol. 26 Issue 4, p405-419. 15p.

Abstract: This paper examines whether auditors plan engagements to be the same‐as‐last‐year (SALY) and if they respond to changes in risk both before and during audit engagements by varying engagements from planned. These are important questions considering audi...

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ANALIZA MOGUĆIH MODELA FORENZIČKE REVIZIJE U BOSNI I HERCEGOVINI I ZEMLJAMA OKRUŽENJA.

Publication Type: Academic Journal

Source(s): Business Consultant / Poslovni Konsultant. oct/nov2022, Vol. 14 Issue 120, p44-58. 15p.

Abstract: Jedan od najznačajnih aspekata uspješnog poslovanja odnosi se na pouzdanost i objektivnost finansijskih izvještaja. U Bosni i Hercegovini su usvojene sve odredbe Međunarodnog finansijskog izvještavanja kao i Međunarodni računovodstveni standardi, Međun...

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What Are the Trends in PCAOB Inspections and the Reported Audit Deficiencies?

Publication Type: Academic Journal

Source(s): Journal of Accounting, Auditing & Finance; Jul2022, Vol. 37 Issue 3, p523-546, 24p, 7 Charts

Abstract: Copyright of Journal of Accounting, Auditing & Finance is the property of Sage Publications Inc. and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, ...

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An empirical study on the materiality calculation at financial statements level.

Publication Type: Academic Journal

Source(s): Journal of Public Affairs (14723891). Nov2022, Vol. 22 Issue 4, p1-9. 9p.

Abstract: This study aims to find an answer to the question that "whether there is a significant difference between quantitative thresholds of materiality (at the financial statement level) calculated according to the method used in Iran and the method employed ...

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Modeling diffusion length damage coefficient in GaAs and InGaP solar cells under electron irradiation.

Publication Type: Academic Journal

Source(s): Journal of Applied Physics. 3/14/2022, Vol. 131 Issue 10, p1-11. 11p.

Authors:

Abstract: A method is proposed for calculating the diffusion length damage coefficient for minority carriers (K L) in GaAs and InGaP solar cells under electron irradiation using the Shockley–Read–Hall (SRH) model for defect-assisted recombination. In the SRH mod...

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Going Concern Uncertainty: What Do Firms Disclose?

Publication Type: Academic Journal

Source(s): Australian Accounting Review. Sep2022, Vol. 32 Issue 3, p294-314. 21p. 7 Charts.

Abstract: We examine disclosure of going concern uncertainties by Australian companies. We begin by outlining the extant reporting framework applicable from accounting and auditing standards, and compare the approach to this issue taken across several different ...

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Comments of the AFAANZ auditing and assurance standards committee on proposed international standard on auditing ISA for LCE.

Publication Type: Academic Journal

Source(s): Accounting & Finance. Sep2022, Vol. 62 Issue 3, p4219-4244. 26p. 2 Charts.

Abstract: The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE). The Australian Auditing and Assurance Stan...

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International Standards on Auditing (ISAs) Adoption: An Institutional Perspective.

Publication Type: Academic Journal

Source(s): Administrative Sciences (2076-3387). Sep2022, Vol. 12 Issue 3, p119-119. 19p.

Abstract: This study seeks to examine the factors that influence the adoption of ISAs, intending to stimulate establishing a responsible and efficient auditing regime in Libyan auditing practice, shedding light on challenges in auditing practices in the North Af...

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