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Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association 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, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

As remote auditing remains widespread, the profession is concerned that decreased auditor-client interactions and remote supervision challenges can reduce audit quality. In response, some firms have increased supervisor monitoring of remote auditors. We experimentally examine how two key remote audit factors, the spatial distance between auditors and clients and the frequency of supervisor monitoring, influence auditors' judgments in creative tasks. We predict and find that working remotely facilitates auditors' higher-level cognition that enhances creative hypothesis generation and improves decision quality when uncovering a seeded error if monitored less frequently than more frequently. More frequent monitoring constrains auditors, which squashes effort and creativity, diminishing the benefits of working remotely. Working onsite at the client location reduces the sense of psychological distance, thereby diminishing the difference between monitoring frequencies. These findings have implications for audit practice as working remotely can enhance performance on creative problem-solving tasks, but only when monitored less frequently. [ABSTRACT FROM AUTHOR]

This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in Algeria. The data collected underwent analysis using the SPSS. The study concluded that APs play a crucial role in bolstering corporate governance by analyzing the company's continuity capability and identifying financial problems facing the companies. In addition, APs enhance the quality and efficiency of external auditing, especially considering auditing as one of the key mechanisms that support corporate governance. [ABSTRACT FROM AUTHOR]

This study aimed to shed light on the contribution of analytical procedures (APs) to supporting corporate governance. This was achieved through a field study in which a questionnaire was created and disseminated to a random sample of external auditors in Algeria. The data collected underwent analysis using the SPSS. The study concluded that APs play a crucial role in bolstering corporate governance by analyzing the company’s continuity capability and identifying financial problems facing the companies. In addition, APs enhance the quality and efficiency of external auditing, especially considering auditing as one of the key mechanisms that support corporate governance.

The article is devoted to the topical issues of increasing the corporate social responsibility of business through the introduction of anti-corruption audits at enterprises, the main component of which is analytical procedures. The purpose of the article is to develop a set of analytical procedures in the anti-corruption audit system to ensure the economic security of business entities for individual business processes in order to identify problem areas of the formation of individual corruption risks. As a result of the conducted research, the economic essence of the concept of "analytical procedures" was clarified and their place in the anti-corruption audit system to ensure the economic security of the enterprise was determined; trends of changes in the corruption index in Ukraine were analyzed and a predictive model of its level in the near future was developed; the main areas of risk of corruption that arise in the course of the activity of business structures are substantiated; business indicators that indicate the probability of corruption at the enterprise are determined; analytical procedures for the detection of fraudulent and corrupt actions in the context of individual business processes: procurement, production, sales and in the management system as a whole are systematized. For each analytical procedure, an algorithm for its implementation has been developed, indicating the appropriate methodical techniques. It has been proven that analytical procedures are, on the one hand, an independent block of methods for obtaining audit evidence, and on the other, a part of analytical work that must be carried out both within the scope of audit activity in general and in the process of enterprise management to increase the social responsibility of business and ensuring economic security. The proposed analytical procedures of the anti-corruption audit make it possible to identify corruption schemes in the relevant business processes, to focus the attention of auditors on the relevant areas of corruption risk, ensure the economic security of the enterprise, contribute to the minimization of corruption risks at enterprises, create an analytical basis for the formation of an anti-corruption program of the enterprise, which ultimately lays the foundation for improving the efficiency of the enterprise, sustainable development and improving its business reputation. [ABSTRACT FROM AUTHOR]

Microplastics are described as plastic particles smaller than 5 mm in size. Nowadays they are making an increasingly prevalent environmental issue as generated by a variety of products. Microplastics are diagnosed in various environmental compartments like soil, water, and air and affect the quality of them. Manta nets, dust samplers, shawls, trawl etc. the sampling equipment are used. They are identified and characterised by Visual identification, FTIR, SEM, RAMAN etc. This review paper addresses the origins, sources, distribution, adverse impacts and potential hazards of microplastics on the environment and living beings andidentification and quantification methods in environmental samples. Also, emphasis on Nanoparticle-mediated degradation of microplasticswith titanium dioxide, iron oxide, and zinc oxide via surface adsorption and ROS generation. Integrating nanoparticles into bioplastic degradation enhances efficiency, offering multifaceted solutions for a cleaner, sustainable future. [ABSTRACT FROM AUTHOR]

INTRODUCTION. Current scientific research aims to discover new plant sources of hydroxycinnamic acids for the development of novel medicinal products. Most commonly, the quantitative determination of hydroxycinnamic acids in herbal drugs involves testing procedures based on spectrophotometry and its modifications.AIM. This study aimed to establish the possibility of the quantification of hydroxycinnamic acids in herbal drugs by direct spectrophotometry.DISCUSSION. This review presents organised information on the use of direct spectrophotometry to quantify hydroxycinnamic acids in 70 plant species growing or cultivated in the Russian Federation. The review covers publications in Russian for the period from 2007 to 2023. According to the reviewed publications, direct spectrophotometry is an easy-to-use and highly reproducible method that does not require additional reagents or labour-intensive steps. Direct spectrophotometry may result in an overestimation of the hydroxycinnamic acid content due to overlapping absorption bands of polyphenolic compounds with different structures.CONCLUSIONS. Direct spectrophotometry can be considered as a method for measuring the total content of phenolic compounds (as well as hydroxycinnamic acids) in herbal drugs. Different approaches to direct spectrophotometric quantification of hydroxycinnamic acids in herbal drugs by can serve as a methodological basis for developing analytical procedures specific to the chemical compositions of biologically active compounds in herbal drugs and their extracts.

Auditing has increasingly focused on data analysis techniques to examine large data sets. This now occurs in all three phases of a financial statement audit: planning, testing and gathering evidence, and final review. Many audit activities use limited or cleaned data and guide students through routine data analytics processes. This case presents students at various levels of mastery of data analytics, suitable for an introduction to the concept and for more experienced students. It introduces the concepts of auditing and internal control processes to introduce them to the need for critical thinking and problem-solving. Students are given a complex case and determine their own testing procedures. They then perform those tests on the data to learn the value and limitations of data analytics in audit risk assessment. [ABSTRACT FROM AUTHOR]

Under the conditions of military conflict and severe sanctions pressure, the defense industrial complex (DIC) ensures Russia’s national security by producing modern weapons, military and special equipment and equipping the Armed Forces and military formations located in the zone of special military operation (SMO). One of the tasks facing the organizations of the industry is to achieve technological independence, its innovative development, preservation of leadership in the development and production of new and advanced models, complexes and systems of weapons, military and special equipment. It seems that this task can be solved with the active participation of the state. The purpose of the study is to develop a methodological toolkit for strategic control of the effectiveness of measures of state support of the defense industry organizations based on the analysis of the State Program “Development of the defense industry complex”. In the process of work such general scientific methods of cognition as observation, analysis, generalization; system analysis and synthesis were used. This article substantiates the necessity of reorientation of control from subsequent to strategic. The author’s approach to the definition of “strategic control” is proposed. The directions for the development of strategic control over the effectiveness of measures of state support of defense industry organizations in the conditions of sanctions restrictions are defined. The author’s system of indicators, supplementing those already built into the analyzed state program, which can be used in the strategic control of state support measures under sanctions, is recommended. The results of the study are intended for a wide range of readers, including representatives of authorized executive authorities in the development of normative, methodological, and information-analytical support of strategic control of the effectiveness of measures of state support of the defense industry in order to achieve the goals defined by the relevant documents.

This article explores the increasing use of analytical procedures by auditors in Portugal and the reasons behind this trend. The study surveyed 92 auditors and found that the main reasons for the increased use of analytical procedures are time pressure, better understanding of applicable norms, and the technical sophistication of these procedures. The research suggests that auditors are using analytical procedures to improve efficiency and comply with auditing standards. However, it is noted that detailed tests are often necessary as analytical procedures may not always provide sufficient evidence for financial statements. [Extracted from the article]

SERS is widely used as a detection procedure in various analytical applications due to high sensitivity. One of the stages in the development of such methods is the identification of the compound to be quantified using reference spectra. High-intensity reference SERS spectra without extraneous bands are obtained in a wide spectral interval for an important analyte (2,3-diaminophenazine), the Raman scattering of which is enhanced by aggregated hydroxylamine sols of silver nanoparticles. [ABSTRACT FROM AUTHOR]

Objective - The primary objective of this exploratory research is to investigate the perception of Big Four auditors in Vietnam on the importance of analytical procedures in financial audits, factors affecting the adoption of analytical procedures, and how Big Four auditors apply analytical procedures in audit practice. Methodology/Technique – Through the utilization of qualitative research methods, including interviews, internal documents from Big Four audit firms, and secondary data, this study seeks to uncover valuable insights into the adoption of analytical procedures within the Big Four audit firms. The current study uses thematic analysis as the method for data analysis. Findings - The results indicate that analytical procedures were important and necessary in an audit engagement at the Big Four. Experienced auditors consider analytical procedures to be more important than less experienced auditors. Big Four employees actively apply these procedures in all three phases of an audit. Managers mainly perform analytical procedures when planning, and partners and seniors might be involved. The auditors utilize trend analysis, ratio analysis, and reasonable testing in the planning state. However, trend analysis is the major technique preferred. During the audit stage, the application of analytical procedures depended on the auditors’ experience, audit clients' size, and characteristics. Big Four auditors use simple analytical techniques such as trend analysis, ratios analysis, and reasonable analysis but do not use advanced techniques such as regression analysis. The team leader, executives, and partners perform the analysis at the reviewing stage. The auditors still mainly apply Excel in the analytical procedures with almost all audit clients. With some extensive audits whose books are suitable with the data analysis software, auditors will utilize such software to automate analytical procedures. Novelty - The first study addresses the factors affecting and mode of application of analytical techniques in Big Four audit firms in Vietnam by utilizing a qualitative method. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Islamic Entrepreneurship / Majallatu Riyadati Al-aamali Al-islamiati is the property of International Islamic Marketing Association 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, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

SUMMARY: This article summarizes the study of Rozario, Vasarhelyi, and Wang (2022), which examines the use of consumer tweets in improving the prediction and error detection performance of preliminary analytical procedures for the revenue account for firms that belong to consumer-oriented industries. They find that consumer tweets about product or brand interest increase the prediction and error detection ability of analytical procedures compared to analytical procedures that do not include it. These results suggest that this new source of external nonfinancial information is incrementally informative to auditors in developing assessments for the risk of misstated revenue in the planning stage of the audit. The findings of this study have important implications that may be relevant to the audits of other financial statement accounts. [ABSTRACT FROM AUTHOR]

Amygdalin (d-Mandelonitrile 6-O-β-d-glucosido-β-d-glucoside) is a natural cyanogenic glycoside occurring in the seeds of some edible plants, such as bitter almonds and peaches. It is a medically interesting but controversial compound as it has anticancer activity on one hand and can be toxic via enzymatic degradation and production of hydrogen cyanide on the other hand. Despite numerous contributions on cancer cell lines, the clinical evidence for the anticancer activity of amygdalin is not fully confirmed. Moreover, high dose exposures to amygdalin can produce cyanide toxicity. The aim of this review is to present the current state of knowledge on the sources, toxicity and anticancer properties of amygdalin, and analytical methods for its determination in plant seeds.

Inhibition to microorganisms in biotreatment processes (IMB) refers to the extent to which the toxic contaminants in wastewater harm the microorganisms in biotreatment, which has been widely concerned in recent years. The main classifications, analytical procedures, characteristics and current applications of evaluation methods of IMB were critically summarized. Then the challenges and prospects of measurement approaches to IMB were highlighted. It is expected to contribute to a more accurate assessment of the inhibition effect, and help recommend IMB as an indicator for future indirect emission standards.

The purpose of the article is to develop a system of analytical indicators that characterize the efficiency of capital use of corporate enterprises to assess the implementation of their development strategy, which can be used by independent auditors when verifying integrated reporting. The methodological basis of the analytical procedures of the audit of integrated reporting is a comparative analysis of the actually achieved performance indicators, which best present the results of the activities of corporate enterprises in the context of the prospects of using capital components to increase value with previously established indicators or previously achieved indicators. When substantiating the system of analytical indicators that are used in the audit of integrated reporting of corporate enterprises, we proceeded from the components of capital that form the value of a corporate enterprise. For the first time, a system of analytical indicators was developed to assess the efficiency of the components of various types of capital that form the value of corporate enterprise during an independent audit of integrated reporting. To ensure the transparency of the results of the evaluation of the efficiency of the use of capital, this system should not simply act as a collection of the main evaluation coefficients but embody a vision of the strategy of increasing the value of the enterprise, confirmed by cause-andeffect relationships. The practical value of the scientific research lies in the fact that the results obtained by the authors will contribute to the assessment of the effectiveness of the use of various types of capital during the audit of the integrated reporting of corporate enterprises. The use of analytical assessment in the implementation of independent assessment of integrated reporting of corporate enterprises expands the goals and tasks of auditors, and therefore, the need to improve their competencies both directly in conducting analytical assessment and in establishing signs of reliability of data for the application of analytical procedures increases. This will be useful when applying professional judgment when deciding on the selection of alternative sources of information and identifying signs of data manipulation in the integrated reporting of a corporate enterprise. [ABSTRACT FROM AUTHOR]

SUMMARY: We examine whether consumer-generated tweets about purchases (interest) and sentiment are useful in assessing the risk of misstated revenue in the planning stage of the audit, as reflected in improvements to analytical procedures, for firms in consumer-facing industries. We obtain consumer-generated tweeting activities from 2012 to 2017 for 76 companies in 20 consumer-facing industries from a data provider. We find that, relative to a benchmark model, Twitter consumer interest, but not consumer sentiment, improves the prediction and error-detection ability of analytical procedures for most firms in consumer-facing industries. Our findings are robust to different model settings. In additional tests, we observe that the effect of Twitter consumer interest is more pronounced in smaller industries and that it remains useful in analytical procedures when compared to firms' advertising and employee headcount. Together, our results suggest that this new source of information improves auditors' assessments of the risk of misstated revenue. [ABSTRACT FROM AUTHOR]

The purpose of the article is to develop a system of analytical indicators that characterize the efficiency of capital use of corporate enterprises to assess the implementation of their development strategy, which can be used by independent auditors when verifying integrated reporting. The methodological basis of the analytical procedures of the audit of integrated reporting is a comparative analysis of the actually achieved performance indicators, which best present the results of the activities of corporate enterprises in the context of the prospects of using capital components to increase value with previously established indicators or previously achieved indicators. When substantiating the system of analytical indicators that are used in the audit of integrated reporting of corporate enterprises, we proceeded from the components of capital that form the value of a corporate enterprise. For the first time, a system of analytical indicators was developed to assess the efficiency of the components of various types of capital that form the value of corporate enterprise during an independent audit of integrated reporting. To ensure the transparency of the results of the evaluation of the efficiency of the use of capital, this system should not simply act as a collection of the main evaluation coefficients but embody a vision of the strategy of increasing the value of the enterprise, confirmed by cause-and-effect relationships. The practical value of the scientific research lies in the fact that the results obtained by the authors will contribute to the assessment of the effectiveness of the use of various types of capital during the audit of the integrated reporting of corporate enterprises. The use of analytical assessment in the implementation of independent assessment of integrated reporting of corporate enterprises expands the goals and tasks of auditors, and therefore, the need to improve their competencies both directly in conducting analytical assessment and in establishing signs of reliability of data for the application of analytical procedures increases. This will be useful when applying professional judgment when deciding on the selection of alternative sources of information and identifying signs of data manipulation in the integrated reporting of a corporate enterprise.

Analytical results are often used in scientific research, industrial and clinical applications to support decision making. Despite all efforts to ensure the reliability of analytical results (including method validation, internal quality control, use of certified reference materials, proficiency tests, and ISO 17025 accreditation), there will always be an uncertainty associated with the measured value. The measurement uncertainty expresses the quality of the analytical result and allows the comparability between analytical results or between the measured value and the specification limit(s). This work discusses the importance of measurement uncertainty, including the steps involved in the measurement uncertainty evaluation, the bottom-up and top-down approaches used in measurement uncertainty calculation, the measurement uncertainty evaluation in drug and medicine analyses, and the application of measurement uncertainty in conformity assessment for quality control, stability studies, and pharmaceutical equivalence. [ABSTRACT FROM AUTHOR]

The objective of this study is to obtain a more detailed assessment of particles that contain rare-earth elements (REEs) in abandoned deposits of Brazilian fine coal tailings (BFCTs), so as to aid current coal mining industries in the identification of methodologies for extracting such elements (Santa Catarina State, Brazil). The BFCT areas were sampled for traditional mineralogical analysis by X-ray Diffraction, Raman Spectroscopy and nanomineralogy by a dual beam focused ion beam (FIB) coupled with field emission scanning electron microscopy (FE-SEM) and high-resolution transmission electron microscopy (HR-TEM) coupled with an energy dispersive X-ray microanalysis system (EDS). The results show that the smaller the sampled coal fines were, the higher the proportion of rare-earth elements they contained. Although the concentration of REEs is below what would normally be considered an economic grade, the fact that these deposits are already ground and close to the surface negate the need for mining (only uncovering). This makes it significantly easier for REEs to be extracted. In addition, owing to their proximity to road and rail transport in the regions under study, the opportunity exists for such resources (BFCTs) to be utilized as a secondary market as opposed to simply being discarded as has been done in the past. [ABSTRACT FROM AUTHOR]

This paper examines the impact of the modern audit approach, "Business risk auditing (BRA)," on the audit process. The cost of the BRA application and the impacts of this approach on the analytical procedures, internal controls, and audit evidence are the primary issues of this study. An empirical design using a structured questionnaire has been adopted to collect the data required to test the study's hypotheses. The data was analyzed using the PLS-SEM technique, a hybrid of the partial least squares that is based on structural equation modelling. The study found that the high costs resulting from the BRA approach represent significant obstacles to implementing this methodology in the Yemeni audit context. However, auditors in Yemen believe that applying the BRA approach positively impacts the conduct of audits. The findings revealed a significant influence of the BRA approach on each audit procedure and audit quality in general. The present study has practical implications where it could raise the Yemeni auditors' awareness of the BRA approach, which is directly related to many International Auditing Standards (IAS). Therefore, BRA adoption will also assist in meeting ISAs' prerequisites. In addition to being the first study that looks at the advanced audit methods in Yemen, it is one of the few to examine the spread of BRA in developing nations. [ABSTRACT FROM AUTHOR]

Bee pollen is a food supplement that is receiving increasing attention for its nutraceutical and therapeutic properties. However, several uncertainties on the safety of this beekeeping product still exist. The present work addressed this issue through the critical evaluation of 61 studies, published over the 2014–2024 period, and focused on the analysis of pesticides and mycotoxins in bee pollen. A comprehensive examination of the analytical procedures employed for the analysis of these contaminants was performed. Overall, 358 pesticides and 7 mycotoxins were found in bee pollen, with certain compounds being globally distributed and frequently encountered. An overview of the existing European regulations concerning pesticide and mycotoxin levels in food was presented, emphasizing the exclusion of bee pollen from the list of monitored commodities. The findings of the reviewed studies revealed the necessity of gathering more data on bee pollen's contamination and consumption, in order to finally perform reliable risk assessments. • Recent literature on pesticides and mycotoxins in bee pollen is critically reviewed. • Mass spectrometry and ELISA are the most common analytical techniques. • Banned compounds in EU are still found in bee pollen by monitoring programs. • 358 pesticides and 7 mycotoxins detected in the last ten years in bee pollen. • Existing gaps in the regulatory framework and risk assessment are discussed. [ABSTRACT FROM AUTHOR]

One of the important conditions for the activities of audit firms is the control and optimization of the costs of conducting audit procedures, which allows to minimize unjustified costs. This is especially true of transport and logistics companies with their specifics of business, document flow, and internal control. Therefore, in this matter, an important role is played by reducing labor costs for the auditing. As a solution for optimizing the labor intensity of carrying out the audit, analytical procedures can be applied, which, in turn, are one of the main methods for obtaining audit evidence. The article defines the place of analytical procedures in the procedural provision of audit and examines certain methodological aspects of the application of analytical procedures in determining the principle of continuity in the preparation of financial reports by the management of the transport and logistics company. The criteria for evaluating the results of the analytical tasks and approaches to the assessment of the accounting system as an information base of audit evidence are distinguished, taking into account the specifics of the transport industry. Researching this issue has allowed to disclose the main elements of methodological support of analytical procedures for determining the risk of disruption of the continuity of the transport and logistics company, namely: definition of the main objects, distinguishing the criteria for evaluating the results of the analytical tasks and approaches to the assessment of the accounting system as an information base of audit evidence.

The planning an audit engagement is the most important component that determines the effectiveness of internal audit services, both from the standpoint of improving the efficiency of the company and users of the results of the internal audit work. The use of statistical tools during the planning phase of the audit engagement can be considered as a component of a risk-based approach to internal audit. This research applies such statistical instruments as the normal distribution, the Kolmogorov–Smirnov test and regression analysis. The methodological support improvement of the internal audit process is one of the ways to perfect a guarantees quality and advice provided by the internal audit unit, as well as to minimize labor costs at the stage of planning an audit and determining the scope of the audit. There had being used such general methods of scientific knowledge as observation and comparison of data, analysis and synthesis, scientific abstraction during the research course. The proposed risk-based methodology for defining the scope and objectives of internal audit engagements using statistical tools was developed in conformity with the International Framework for the Professional Practice of Internal Auditing (Supplementary Guide “Planning an Audit Engagement: Defining Objectives and Scope”). The scope of analytical procedures formed in the process of planning the audit engagement allowed to cover the areas of the process that are most at risk of deviations. The practical significance of the study is considered by the possibility of applying the proposed methodology to define the audit assignment scope and its purpose, select the most effective analytical procedures, and minimize the labor costs of the working group. The developed methodology can be used for the work process organization in internal audit departments of business entities; some of its provisions can be applied in order to conduct a self-assessment of the effectiveness of the internal audit function. The use of statistical data analysis tools and publicly available information processing tools can improve the effectiveness of the internal audit function by the way of focusing on the most risky areas of the audited process. The developed methodological support is based on a risk-oriented approach.

Plastic fragments, weathered into or released in the form of micro- and nanoplastics, are persistent and widespread in the environment, and it is anticipated that they have negative environmental impacts. This necessitates immediate efforts for management strategies throughout the entire plastics lifecycle. This opinion paper was initiated by the EU COST Action CA20101 PRIORITY, which focuses on the need to develop an effective global networking platform dealing with research, implementation, and consolidation of ways to address the worldwide challenges associated with micro- and nanoplastics pollution in the environment. [ABSTRACT FROM AUTHOR]

The factors contributing to the violation of the current legislation on accounting and reporting, which lead to distortion of the reporting of financial and property status in the reporting, have been clarified. The purpose of the entity, the subject and objects of the audit to identify signs of falsification of financial statements. It is substantiated that analytical procedures allow establishing the absence or presence of deviations between the actual and expected values of indicators disclosed in the financial statements. It has been proven that the use of analytical procedures in the audit may confirm the reliability of financial statements or identify atypical deviations that may be highly likely to indicate fraudulent actions during the documentation of major business processes and distortion of interrelated financial statements. It is established that modern approaches to the audit methodology to verify the reliability of financial statements are based mainly on the use of documentary and factual methods of control, analytical procedures are limited to horizontal and vertical analysis, rapid analysis of financial condition, based on correlation-regression analysis. The classification of analytical procedures according to the information base and according to the complexity of the methodology has been developed. The article presents the typical violations that can be identified during the audit to identify signs of falsification of financial statements using analytical procedures.

Copyright of Journal of Baghdad College of Economic Sciences University is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) 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, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the conditions of the economic crisis, there is more and more growth in the need for reliable information about the prospects for the enterprise development for making economic decisions. The audit of the continuity of enterprise activity allows to improve the quality of information contained in the financial statements, as well as to provide all stakeholders with information resource, which contains an independent professional judgment of the auditor on the activities of the entity on a continuous basis. The purpose of the article is to reveal the essence of the going concern principle in accounting and audit and to substantiate practical tools for conducting an audit of the continuity of enterprise activity. The theoretical provisions on the definition of going concern principle and going concern assumption were disclosed. Analytical procedures used in the audit of the continuity of enterprise activity were characterized. The analytical procedures given in the study can be used at all stages of the audit of financial statements. The methods of carrying out express-diagnostics under the hour of finding out the factors of influence on the continuity of the enterprise activity was presented. The content of the test questionnaire for assessing the continuity of the enterprise activity was proposed. Criteria for assessing indicators depending on their actual level were substantiated to determine the possibility of continuous operation of an enterprise. Using the rating of indicators of the financial condition, the auditor will be able to determine the class of the enterprise and, accordingly, the risk of bankruptcy and the relationship of interested users with this enterprise. The influence of the assessing result of adhere to the going concern principle on the auditor's opinion was revealed.

This article proposes to establish a zone of indiscernibility between the domains of art and education. To do so, it confronts documents related to both legislation and educational research, with some gestures performed by the artist Nelson Leirner in a situation of pedagogical ambience, highlighting the problem of the demand for meaning. It evokes analytical procedures operated in three texts by Michel Foucault. His company allows taking representation as an operation that would go beyond the mere act of representing as re-presenting the truth. Such way of taking representation, in a performative one, leads to the forge of the exile as a methodological strategy for investigating practices, in their unique modes of operation and effects. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Madenat Al-Elem University College / Magallaẗ Kulliyyaẗ Madīnaẗ Al-ʿAlam Al-Ğāmi'aẗ is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) 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, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Nowadays audit profession is faced with an excessive evolution of the information and communication technology (ICT). The effects of ICT on auditing are dual. On the one hand, auditing is faced with the digitalization of companies' business operations, and on the other, auditors must be able to adapt their methodologies to these changes in order to be able to audit implemented ICT in the companies' business operations. One of the latest ICT innovations includes the application of blockchain technology (BCT) in different business operations of a company, which represents the object of auditing. In order to audit BCT, auditors must apply appropriate audit procedures, whereas analytical procedures (APs) represent the most useful one. The subjects of this paper are external and internal auditors, and their application of APs for auditing implemented BCT in the companies' business operations, in Croatia. Therefore, the main objective of this paper is to investigate the differences in the APs' application and its usefulness for auditing BCT, as an emerging ICT, between external and internal auditors. To investigate the main objective of the paper, desk research and survey research were conducted. Overall results indicated that external and internal auditors in Croatia are aware that auditing BCT requires the application of advanced APs, for what they need to possess excellent knowledge about APs and BCT. Obtained results showed that auditors in Croatia possess below-average knowledge about APs and BCT. Therefore, the necessity for specialized education of external and internal auditors is inevitable. Regarding the investigation of differences in the readiness to audit BCT between external and internal auditors in Croatia, the results confirmed that external auditors are more ready to audit BCT than internal auditors. Finally, research results confirmed that the application of advanced APs in audit engagements will increase the efficiency and effectiveness of companies' business operations supported by the BCT. [ABSTRACT FROM AUTHOR]

SYNOPSIS: Public accounting firms have developed reliable substantive tests using data and analytics based procedures to improve audit quality and efficiency. However, firms need to convince audit stakeholders that relying on data and analytics based procedures will improve, or at least maintain, audit effectiveness for them to be allowed and accepted. This study provides exploratory, experimental evidence to indicate how three key audit stakeholder groups—non-professional investors, peer reviewers, and jurors—perceive population testing and predictive modeling data and analytics based procedures relative to traditional sample-based substantive testing. Results suggest that while key audit stakeholders are generally open to or favorably disposed to the use of data and analytics based audit procedures, they also expressed some concerns about the appropriateness of relying on data and analytics based procedures, particularly predictive modeling, as primary sources of substantive evidence. This paper develops an agenda for future research to help firms better address stakeholder concerns. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) 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, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)