Sentence examples for effects of the audit from inspiring English sources

The aim of this paper is to provide empirical evidence for the effects of the audit investigation and disciplinary system conducted in Spain by Instituto de Contabilidad y Auditoría de Cuentas (Institute of Accounting and Auditing, ICAC).

The effect of the audit system on various outcome measures and the process evaluation will be published in a separate manuscript.

The main purpose of this research is to examine the effects of internal audit reporting lines on fraud risk assessments made by internal auditors when the level of fraud risk varies.

For example, a review of the effects of audit and feedback on the practice of healthcare providers showed that compliance with desired practice ranged from a decrease of 16% to an increase of 70%, with a median of 5%.

Table 4 displays the effects of our audit algorithm on code flag status and code-use counts.

However, firm size could have two opposite effects on the content of the audit report, which leads to ambiguity in regard to the sign of the relationship between the firm's size and our dependent variable (PERSISTENCE).

"The immediate effect of these audits is to force individual programmers... to abandon their dreams of getting rich off their high-technology skills," reported an article in The Times on Section 1706 more than a decade ago.

In line with previous evidence regarding the effect of the size of the audit firm on the quality of financial information we would expect a negative relationship between this dummy variable and the dependent variable.

Whether these interviews had an overall engaging or disruptive effect on the discussions of the audit team remains unclear and merits further research.

We therefore decided to limit the evaluation of the effects of auditing on patient outcomes and professional practice to the one hospital that the other Dutch university hospitals regard as having the best practice for internal auditing [ 48].

A recent Cochrane review on the effects of audit and feedback within professional practice and the consequent results to healthcare concluded that this procedure might be effective.