Optimized audit evidence gathering method based on data matching using length-filtering

2012 ◽  
Author(s):  
Wei Chen ◽  
Xian Shi ◽  
Wally Smieliauskas
Keyword(s):  
Data Matching ◽  
Audit Evidence ◽  
Evidence Gathering

scholarly journals Challenges when Auditing Cryptocurrencies

2019 ◽  
Vol 14 (1) ◽  
pp. A46-A58 ◽  
Author(s):  
Nishani Edirisinghe Vincent ◽  
Anne M. Wilkins
Keyword(s):  
Audit Planning ◽  
Audit Evidence ◽  
Evidence Gathering ◽  
Client Acceptance ◽  
Four Quadrant

SUMMARY The novelty, ambiguity, and the lack of official guidance surrounding cryptocurrency transactions impose additional audit risks that should be considered during client acceptance and retention and planning audit procedures. We develop a four-quadrant model to assist auditors in client acceptance and continuance decisions and identify cryptocurrency risks that should be considered during audit planning and audit evidence gathering.

Challenges when Auditing Cryptocurrencies

2019 ◽  
pp. 0000-0000
Author(s):  
Nishani Edirisinghe Vincent ◽  
Anne M. Wilkins
Keyword(s):  
Audit Planning ◽  
Audit Evidence ◽  
Evidence Gathering ◽  
Client Acceptance ◽  
Four Quadrant

The novelty, ambiguity, and the lack of official guidance surrounding cryptocurrency transactions impose additional audit risks that should be considered during client-acceptance and retention and planning audit procedures. We develop a four-quadrant model to assist auditors in client-acceptance and continuance decisions and identify cryptocurrency risks that should be considered during audit planning and audit evidence gathering.

Determination of the weight of audit evidence by the method of point ratings in the information security audit

2020 ◽  
Vol 7 (1) ◽  
pp. 57-62
Author(s):  
Vladislav A. Voevodin ◽  
◽  
Maria S. Markina ◽  
Pavel V. Markin ◽  
◽  
...  
Keyword(s):  
Information Security ◽  
Security Audit ◽  
Audit Evidence

Dielectric Breakdown in Printed Circuit Boards at Elevated Temperatures

1996 ◽  
Author(s):  
P. Singh ◽  
G.T. Galyon ◽  
J. Obrzut ◽  
W.A. Alpaugh
Keyword(s):  
Experimental Data ◽  
Thermal Degradation ◽  
Printed Circuit Boards ◽  
Printed Circuit Board ◽  
Elevated Temperatures ◽  
Dielectric Breakdown ◽  
Circuit Board ◽  
Circuit Boards ◽  
Printed Circuit ◽  
Data Matching

Abstract A time delayed dielectric breakdown in printed circuit boards, operating at temperatures below the epoxy resin insulation thermo-electrical limits, is reported. The safe temperature-voltage operating regime was estimated and related to the glass-rubber transition (To) of printed circuit board dielectric. The TG was measured using DSC and compared with that determined from electrical conductivity of the laminate in the glassy and rubbery state. A failure model was developed and fitted to the experimental data matching a localized thermal degradation of the dielectric and time dependency. The model is based on localized heating of an insulation resistance defect that under certain voltage bias can exceed the TG, thus, initiating thermal degradation of the resin. The model agrees well with the experimental data and indicates that the failure rate and truncation time beyond which the probability of failure becomes insignificant, decreases with increasing glass-rubber transition temperature.

The Effects of Judgments of New Clients' Integrity upon Risk Judgments, Audit Evidence, and Fees

2001 ◽  
Vol 20 (2) ◽  
pp. 85-99 ◽  
Author(s):  
Philip R. Beaulieu
Keyword(s):  
Source Credibility ◽  
Prospective Audit ◽  
Fraud Risk ◽  
Audit Evidence ◽  
Risk Judgments

Client integrity concerns auditors when they plan new audit engagements because it is related to both fraud risk and the source credibility of clients. Auditors may increase audit work and fees when they judge integrity to be below normal. In an experiment, a sample of 63 Canadian audit partners read information about a prospective audit client, including information about the client's CFO. This information was manipulated to support a judgment of either high or low integrity. As hypothesized, judgments of client integrity were negatively related to risk judgments, audit evidence extent recommendations (indirectly through risk judgments), and fee recommendations (indirectly through risk judgments and extent recommendations).

Re/enactment

2018 ◽  
Author(s):  
Alexander Laban Hinton
Keyword(s):  
Lived Experience ◽  
Evidence Gathering ◽  
Peace And Reconciliation ◽  
Reconciliation Process

This Preamble to Part II describes the reenactment at Tuol Sleng prison by Duch and participants as a part of the ECCC’s evidence gathering, and peace and reconciliation process. It introduces chapters on the lived experience of Cambodians who participated in ECCC.

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