Review of Audit Risk literature
Audit components: Literature Review on Audit Plan, Risk and Materiality and Internal Control
... internal audit resources in the most effective way - how to choose the audit subjects to ...of risk across all the auditable areas that an auditor might ...of risk-based planning is to ensure ...
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Auditor Independence and Audit Quality: A Literature Review
... litigation risk in Germany, as the ‘‘deep pockets’’ of Big 4 auditors expose them to high litigation risk in the United States, but not in ...litigation risk would provide a useful setting in which ...
22
INTERNAL AUDIT NATURE OF WORK: A STRUCTURED LITERATURE REVIEW
... management, audit committee, and external ...that risk has been mitigated and controlled so that the management report is accurate for ...the review, Gramling suggested further studies on the quality ...
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Why The Big 4 Are Leaders In The Audit Market? A Literature Review
... reduce audit risk, are factors that cause auditing firms to make efforts to improve the audit process through the use of structured methodologies, which allow the development of work in a shorter ...
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Review of Empirical Literature on Audit Quality and Cost of Debt Capital
... of audit quality on the cost of debt capital. Audit quality encompasses of an external mechanism intended to mitigate information asymmetry by increasing the monitoring of management’s actions, limiting ...
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Review of enterprise risk management (ERM) literature
... at risk oriented internal ...the risk oriented internal audit so as to ensure the effectiveness of the enterprise risk management (Liu, ...internal audit and risk management ...
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The Foundations of Banks' Risk Regulation: a Review of the Literature
... continuous audit does not seem sufficient because of the banks commitment problem and much effort has recently been invested in devising new capital requirement rules to better assess banks’ ...these audit ...
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Mapping of Internal Audit Research: A Post-Enron Structured Literature Review
... and risk management? Further research may determine the commonalities and differences in the development, implementation and effectiveness of the IAF in private and public sectors across the ...
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Software Project Management Risk Management Literature Review
... An audit of the vital programming building academic diaries an administration practices and methods, they frequently depend on procedures that may not work when planning and building ...
6
Excision margins in squamous cell carcinoma of the tongue: A retrospective audit and review of the literature
... and 11% of cases respectively. Conclusions: 52.5% of patients had close or involved margins following sur- gery, potentially requiring further treatment to avoid an increased risk of tumour recurrence and the ...
5
A Systematic Approach to Knowledge Audit: A Literature Review
... knowledge audit with knowledge needs identification is always ideal as these enable the auditor to then use his/her understating of these needs to drive and guide the rest of the audit process and ensure ...
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Risk Anomaly: A Review of Literature
... higher risk and reward them more for outperformance during positive markets only and benchmarking and minimizing tracking error as key performance measure, this is going to ...
14
Hypotheses in Marketing Science: Literature Review and Publication Audit
... found that 58% used the method of competing hypotheses. This percentage is much higher than that in the current audit, even after adjusting for the fact that these journals focus heavily on methods and models. Few ...
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Occupational Health and Safety Management Audit Instruments. A Literature Review
... the literature on the effectiveness of OHS auditing or on the reliability and validity of audit ...systematic review of the literature on the effectiveness of OHS ...systematic review, ...
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THE EMERGENCE AND DEVELOPMENT OF AUDIT COMMITTEES IN USA & CANADA – A REVIEW OF THE LITERATURE
... mechanism. Audit committee acts as a key player in supporting the board to complete its fiduciary duties in administering the corporation’s ...finances. Audit committees have a comparatively long history ...
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Audit Committee Composition and Effectiveness: A Review of Post-SOX Literature
... higher audit committee independence and ...that audit committee effectiveness depends on the background of audit committee members, ceremonial features of audit committee meetings, and ...
51
Biological Therapy and Risk of Malignancies: A Literature Review
... from literature show that the overall risk of cancer does not as a result from treatment with these ...increased risk, in some cases, are skin cancers, different from melanoma and ...increased ...
6
Occupational health and safety management audit instruments: A literature review. Summary
... • Although a number of studies reported results of audits conducted by independent assessors, no formal tests of reliability were reported 4.0 Discussion In general, researchers found relatively few research studies on ...
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Mediterranean Diet and Reducing the Risk of Cancer: A Literature Review
... RECOMMENDATIONS Despite opposing conclusions, the authors of the literature reviewed agreed there is a need for more research to be done. Perhaps the focus of future research should be narrowed by determining ...
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The new models of decision in risk: A review of the critical literature
... This discussion will be eclipsed by the advent of the concept of independence. The idea is that "the order of preferences between two lotteries will not be changed if the two lotteries are combined with the same third ...
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