It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such a...It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.展开更多
A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objective...A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.展开更多
Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each prov...Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each provider with reputation or money to ensure provider＇s reliability so as to improve the availability of service contents. However, these schemes bring considerable risk to consumers when a provider with high reputation or money publishes a malicious service content. Moreover, the number of providers decreases as some providers are rejected while they have unconsciously published one or several polluted content., ever. The risk may spread to more users and cause the collapse of the service system. Recently, some researches have shown that the unconscious polluted contents are over twice as many as the intentional polluted contents. In order to distinguish the unconscious polluled contents from the intentional polluted contents and rescue those correlative users, we propose an audit model based on each service content to improve the validity of services. In our model, each node is associated with money, and each service content is associated with reputation. The unconscious polluted contents are prevented via consumers＇ evaluation, and the intentional polluted cantents and malicious providers are rejected via audit executors＇ evaluation. Simulatinn results show that the model improves the ratio of available service contents and reliable providers.展开更多
The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency ...The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.展开更多
The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected thr...The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants （IACPA）. The research results reflect that： （1） Auditors do not use statistical techniques for assessing going concern as an analytical procedure; （2） Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; （3） Auditors do not use statistical techniques to assess audit risk in the planning stage; （4） Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the ＂standard concerning usage of analytical procedures needs more clarification＂ and ＂statistical bankruptcy predication models can help auditors in the planning stage＂. The other goal of this research is to show different auditor＇s judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models.展开更多
National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and e...National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and evaluated. Some apocalypses which are useful to the auditing reformation of our country hope to find.展开更多
Modern public hospital management should improve the quality and refine the management route. Hospital internal audit can achieve this goal to a certain extent. At present, the internal audit of public hospitals is mo...Modern public hospital management should improve the quality and refine the management route. Hospital internal audit can achieve this goal to a certain extent. At present, the internal audit of public hospitals is mostly in post supervision, and there is little connection between internal audit and hospital management. It is difficult for the two to cooperate effectively, which plays a role in promoting the high-quality development of modern hospitals. Based on this, on the basis of combining audit with modern hospital management efficiently, this paper discusses the establishment of a whole-process internal audit system to scientifically optimize the internal control environment and promote the high-quality development of hospital economy.展开更多
As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic constr...As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.展开更多
文摘It is a complex and important topic to study the linkage mechanism of government audit,social audit,and internal audit in the context of China’s high-quality economic development.The implementation of measures,such as establishing a sound and perfect organizational safeguard mechanism,strengthening project collaborative audit mechanism,enhancing the mechanism for utilizing audit results,and establishing an audit and rectification joint mechanism can promote the efficient operation of the audit supervision system and the high-quality development of audit services.
文摘A GIS audit framework is necessary considering the diverse nature of GIS with regard to components, applications and industry. In practice, checklists are generated during the audit process based on specific objectives. There is no standardized list of items that can be used as a reference. The purpose of this study was to develop a GIS audit framework as a foundation for GIS audits. The framework provides that comprehensive approach to various GIS aspects during the audit process. The design builds on a developed conceptual framework where most significant categories of GIS audit parameters namely data quality, software utilization, GIS competency and procedures (work flows) were identified. The study adopted a reductive model approach to simplify the complexity associated with each category of GIS audit parameter. The resultant audit elements for each category are organized in a matrix that forms an integral part of the framework. The columns comprise audit goal, audit questions and audit subjects as indicators which are qualitatively measured. The rows comprise the parameters (data quality, software utilization, personnel competency and procedure (workflows)). To use the framework, an auditor only needs to create an audit checklist that consists of particular parameters and indicators from the framework depending on audit objective. As part of an on-going research, the next step will involve validating the framework through a mock testing process.
基金National Natural Science Foundation of China(No.60903160)
文摘Validity of service in the service system is significantly affected by reliability of providers and availability of service contents. Most service inspiring schemes in pecr-to-pecr （P2P） networks associate each provider with reputation or money to ensure provider＇s reliability so as to improve the availability of service contents. However, these schemes bring considerable risk to consumers when a provider with high reputation or money publishes a malicious service content. Moreover, the number of providers decreases as some providers are rejected while they have unconsciously published one or several polluted content., ever. The risk may spread to more users and cause the collapse of the service system. Recently, some researches have shown that the unconscious polluted contents are over twice as many as the intentional polluted contents. In order to distinguish the unconscious polluled contents from the intentional polluted contents and rescue those correlative users, we propose an audit model based on each service content to improve the validity of services. In our model, each node is associated with money, and each service content is associated with reputation. The unconscious polluted contents are prevented via consumers＇ evaluation, and the intentional polluted cantents and malicious providers are rejected via audit executors＇ evaluation. Simulatinn results show that the model improves the ratio of available service contents and reliable providers.
基金The authors are grateful for research supports from the Humanities and Social Sciences Research Planning Fund Project of the Ministry of Education of China （Grant No. llYJA790179） and Shandong Provincial Natural Science Foundation, China （Grant No. ZR2010GM010）.
文摘The audit profession field is the dominant force to push forward every revision of audit reporting model during many significant revisions before the beginning of the 21 st century, and they have a prominent tendency to protect auditing industry instead of a response to the users＇ information demand for investment decision. Traditional audit reporting model cannot satisfy the need of modem auditing, and it is essential to reconstruct current audit reporting model of modem risk-oriented auditing （MRA） during the post-financial crisis era, because it lacks communication value, valuable information, and effective alert information. The study provides the main contents about the reconstruction plan of the Public Company Accounting Oversight Board （PCAOB）： auditor＇s discussion and analysis （AD＆A）, required and expanded use of emphasis paragraphs in the auditor＇s report, auditor assurance on other information outside the financial statements, and clarification of language in the standard auditor＇s report. Then, the study discusses the effects of the reconstruction of audit reporting model on different stakeholders of audit including the auditors, the investors, the regulators, and the researchers.
文摘The main goal of this research is to enhance the auditor＇s judgment ability in going concern opinion by applying bankruptcy prediction models as an analytical procedure. Data for this research have been collected through questionnaires. The statistical population consists of auditors who are members of Iranian Association of Certified Public Accountants （IACPA）. The research results reflect that： （1） Auditors do not use statistical techniques for assessing going concern as an analytical procedure; （2） Auditors do not use these techniques as a tool to decrease the bias of judgments in assessing the going concern assumption; （3） Auditors do not use statistical techniques to assess audit risk in the planning stage; （4） Auditors do not use statistical techniques to assess audit risk in the final stage. Furthermore this research shows that auditors believe that the ＂standard concerning usage of analytical procedures needs more clarification＂ and ＂statistical bankruptcy predication models can help auditors in the planning stage＂. The other goal of this research is to show different auditor＇s judgments in assessing the going concern opinion with and without applying the bankruptcy prediction models as an analytical procedure. The result shows that the judgment of auditors toward the going concern assumption has improved by using statistical bankruptcy predication models.
文摘National Auditing is established to sustain the Superstructure and supervise the economic order. In this article, the relative content and basic characters of Legislative Model National Auditing will be analyzed and evaluated. Some apocalypses which are useful to the auditing reformation of our country hope to find.
文摘Modern public hospital management should improve the quality and refine the management route. Hospital internal audit can achieve this goal to a certain extent. At present, the internal audit of public hospitals is mostly in post supervision, and there is little connection between internal audit and hospital management. It is difficult for the two to cooperate effectively, which plays a role in promoting the high-quality development of modern hospitals. Based on this, on the basis of combining audit with modern hospital management efficiently, this paper discusses the establishment of a whole-process internal audit system to scientifically optimize the internal control environment and promote the high-quality development of hospital economy.
文摘As a unique environmental regulation in China,the official accountability audit was piloted in 2014.With a focus on prioritizing the ecological environment,officials in pilot districts have implemented economic construction,adjusted industrial structures,and promoted coordinated development between the economy and environment.The effects of implementation have garnered widespread attention from society.However,there is limited research on the impact of an accountability audit on industrial structure adjustments.Using the“Accountability Audit of Officials for Natural Resource Assets(Trial)”released in 2015 as a quasi-natural experiment,this study collected panel data from 279 cities between 2013 and 2017.It then empirically analyzed the impact mechanism and effects of the accountability audit on industrial structure adjustment using the Propensity Score Matching and Difference-in-Differences model.The research findings indicate that the accountability audit directly impacted industrial structure adjustment,promoting the upgrading of the primary industry to the secondary industry and restricting the development of the tertiary industry.In addition,the audit is beneficial for enterprise entry,but not conducive to technological innovation,and has no significant impact on foreign direct investment.This conclusion fills a gap in the existing research and provides valuable insights for policymakers.
文摘为提高生物资产监盘审计过程中盘点准确性和盘点效率,提出了一种融入注意力机制和损失函数优化的生物资产检测模型YOLOSC。首先,将压缩-激励网络(squeeze-and-excitation networks,SENet)注意力机制引入YOLOv5s模型的主干网络中,以增强对生物资产图片中关键特征的提取能力;其次,采用完全交并比(complete intersection over union,CIoU)作为检测框回归的损失函数,以提升训练过程中检测框的回归速度与定位精度;最后,构建了一个生物资产数据集对所提模型进行针对性训练,以提升模型检测效果。实验结果表明,相较于YOLOv5模型,YOLOSC的精确率、召回率、F_(1)和AP分别提升了2.3%、2.1%、2.7%和1.6%,证明了所提出的生物资产检测模型YOLOSC的有效性。
