| عنوان فارسی مقاله: | اثر تخصص IT حسابرس روی کنترل اطلاعات |
| عنوان انگلیسی مقاله: | The effect of auditor IT expertise on internal controls |
چکیده
1. پیشگفتار
2. پیش زمینه و توسعه‌ی فرضیه
2.1. نقاط ضعف فناوری اطلاعات و تعویض حسابرس
3. طرح تحقیق
3.1. انتخاب نمونه
3.2. مشخصات مدل‌های تجربی
3.2.1 تعویض حسابرس
3.2.2. اصلاح نقاط ضعف مادی
3.2.3. نقاط ضعف مادی
4. نتایج
4.1. آمار توصیفی
4.2. تجزیه و تحلیل چند متغییره
4.3. تجزیه و تحلیل اضافی – فسخ استخدام یک متخصص IT
5. نتیجه‌گیری
کلمات کلیدی :
Do IT Auditors Aid in the Restoration of Control Legitimacy? proceedings.aom.org/content/2015/1/18364.short by V Richardson - 2015 Material weaknesses in internal controls that are related to information ... in both the incentive for developing auditor expertise and the effects of that expertise. [PDF]The effect of audit quality on the performance of listed companies in ... https://www.scipress.com/ILSHS.21.36.pdf by M Ziaee - 2014 - Cited by 6 - Related articles Feb 8, 2014 - specifically focusing on internal control issues related to financial ... audit committees have less financial expertise or, more specifically, have ... [PDF]Essays on Internal Control and External Auditing in ... - Vaasan yliopisto www.uva.fi/materiaali/pdf/isbn_978-952-476-605-0.pdf tion has a positive impact on the financial reporting quality of public clients. All in all, the ... nature of internal control weaknesses, and on external audit quality from the per- spective ... sharing her expertise and for co-authoring the fourth essay. The Effect of Audit Committee Industry Expertise on Monitoring the ... aaapubs.org › The Accounting Review › January 2014 by JR Cohen - 2013 - Cited by 62 - Related articles The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting ...... The discovery and reporting of internal control deficiencies prior to ...