|Учет и налогообложение

abnormal costs
account comparison result
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account holder whose financial data
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accounting and auditing
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accounting fraud
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accounting information systems
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accounting practice monitoring
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accuracy enhancement
achieve audit quality
action request
action response
actual cost
actual inventory
actual inventory record
additional information
aforementioned relationships
air waybill
air waybill based
among judgment performance
analysis engine
analyzing expenses
anonymized document samples
anonymous reporting
anonymous submission
apportioned balances
apportioning expenses
approve claims
approving claims
approximate randomization
approximate randomization procedure
approximate randomization procedures
arthur young
asset management platform
asset manager
assurance professional
assurance professionals
atypical audit
atypical audit situation
atypical case
audit activities
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audit morality
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auditing fixed rate bond securities classified
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auditor’s report
automated confirmation services
automated transaction accounting processing
automated transaction processing system
automated transaction system
available liquidity
average financial performance rating
balance sheet
balance sheet reflecting
bar code
basic information
behavioral intention
big eight
big six
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book adjusted carrying value
business ethics
business process
business research
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business risk assessment
business transactions
cargo revenue accounting system
carrying forward expenses
cash balance
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cash balancing constraints
certified public
certified public accountants
cheque date
cheque number
cica handbook
city manager
client computer
client computer system
client computer systems
client computers
client device
client firms
client reference
client system
closely accounting
closely accounting practice
closely accounting practice monitoring
coded document
coded documents
coded documents based
coded medical documents
cognitive theory
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communications network
competent accounting
competent accounting information
competent accounting information management
competitive environment
compliance data
comprises gross invoice amount
comprising transmitting
computer arrangement
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computer systems
computer-implemented method
computerized assisted
computerized system
computing system
concentration ratio
confirmation request
confirmation request submitted
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consequence variables
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contextual intelligence
contextual intelligence expression
continual professional
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continuous audit
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contract authoring
contract management method
control system evaluation
control variables
corporate culture
corporate mission
cost accounting
cost accounting data
cost accounting information
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coupon redemption
cover sheet
credit card
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customer based
daily valued defined contribution plan
daily valued defined contribution plans
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data monitoring interface manager
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data regarding daily valued defined contribution plans
data satisfies
data storage
data type
database via
dealer’s financial records
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decision quality
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demonstrate higher audit effectiveness
dependent variable
deposit accounts
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different tags
different transactions
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distinguish abnormal costs
document management
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due process
e-mail messages
economic dependence
effective internal
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effectiveness score
effectiveness scores
electronic audit
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electronic commerce
electronic data
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electronic expense accounting data input
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electronic form
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electronic funds transfer
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employee equity based compensation
enable anonymous submission
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engineering information
entire lifetime
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erp software
ethical behavior
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example system
expense account
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expense report
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experienced auditors’ scores
exposure draft
exposure drafts
external audit
external audit fees
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external logistics system
extrinsic stimulus
facilitating transactions
factor analysis
financial account
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firm mergers
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fixed rate bond securities
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fixed rate bond security
flag set
floorplan lending source
floorplan lending sources
flow chart
four items
four-firm concentration ratio
fraud detective
fraud firms
fraud risk
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fraud year
funds transfer
funds transfer system
future research
game type
general public
generalized erp
generalized erp software
generally accepted accounting principles
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governmental unit
graphical user interface
graphical user interfaces
greater audit
gross invoice amount
group category
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higher professional
holistic knowledge integration
hypothesized relationships
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income statement
income statement reflecting revenue
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independent variable
independent variables
industry specialization
information advantage
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information regarding
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inhibiting internal theft
innate ethical characteristic
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input status
intellectual property
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internal theft
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internet service
intrinsic ethical
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inventory data
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ip address
ip session
judgment competency
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lease management system
lending source
lending sources
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line items
loan officers
local travel
local travel expense report
logical test
logistics expenses
mail message
mail messages
maintaining inventory records
management system
market competition
market share
masked anonymized document samples
material weakness
material weaknesses
measured via
median effectiveness score
mediating variable
medical document
medical documents
message broker
method comprises
method comprising
miscellaneous expense approval module
moderating effect
moderating effects
moderator effect
moral character
moral judgment
moral motivation
moral sensitivity
multiple transactions
mww procedure
neozyte solar asset manager
net invoice amount
network engineering information
network interface
network service
network system
network usage
new audit
new audit knowledge innovation
new clients
new scale
new york
non big-6
non-audit service
non-audit services
non-fraud firms
nonvolatile memory
normalized structure
ocr system
online process
operating system
option contract
organizational reputation
originating line items
paper expense documents
paper receipt
paper receipts
payment processing system
payment system
payment transaction
payment transactions
peat marwick
performance rating
plan data
planning judgments
plant asset management platform
pos scanner
pos system
pos terminal
positive relationship
postage meter
postage meter system
postage meters
practice monitoring
predetermined rating categories
predetermined redirection
predetermined url
predetermined url reference
pressure strength
previous studies
price displayed
primary users
proactive audit learning strategy
problem solving
process flow
processing electronic
processing transactions
processing unit
production model
professional acceptance
professional audit
professional audit expertness
professional commitment
professional conduct
professional duties
professional oversight
professional regulation
program code
program product
promoting objectivity
proper tangible valuation formula
public accountants
public accounting
public accounting firms
public accounting profession
public companies
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public company accounting oversight board
public filing information
pv plant
pv plant asset management platform
quality relationships
rating accounting firms
rating categories
rating corporate financial reporting
receive network engineering information
recurring transaction
red flag
redirection message
regression analysis
regular contracts
regulatory authority
relationships among
relationships among audit expertise
rent-producing financial products
report generator
reporting system
reputation via moderator effect
requested payment
research model
research relationships
resource account
resource accounting
responsible attention
result shows
results indicate
retail product
retail sales transaction
retail store
review practice
risk assessment
rules associated
sales tax
sales taxes
sales transaction
sample batch
sarbanes-oxley act
scale reliability
second action
second action request
second action response
second entity
second entity indicating
second host
second server system
secure transaction management
security module
sell opportunities
server based
server comprising
server computer
server computer system
server configured
server external
server system
server system provides
service provider
service providers
service quality
setting basic information
significant positive
slot machine data collection
sponsoring financial institution
stakeholder orientation
stakeholder planning
standard setting
standard setting process
standardized forms
standards setting
status information
storage management system
stored supplier data
strategic audit
strategic audit planning
structurally-similar electronic documents
structurally-similar electronic documents utilizing
structured firm
structured firm’s
subject invention
subject system
subscribe message broker
supporting documentation
sustainable success
system evaluation
system manager
taking decisive
taking decisive action
tangible valuation
tangible values
task complexity
tax auditor
tax auditors
technical knowledge
technological adaptation
technological adaptation efficiency
technology expertise
technology intensity
telecommunications information
temporary impairment
third party
time period
time pressure
total assets
touche ross
transaction accounting
transaction accounting payment
transaction accounting processing system
transaction data
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transaction management
transaction method
transaction processing
transaction processing system
transaction system
transparency achievement
trustee bank
typical audit
typical audit situation
typical case
unix system
unstructured firm
unstructured firm’s
url reference
user defined
user id
user interface
user interface configured
user interface device
user interfaces
user name
user regarding
users defined
valuation formula
vendor master data file
vendor name
vendor number
virtual accounts
wager unit
web browser
web server
web server computer system
web server system
web server system provides
web-based review
whether auditors
workbench interface
workbench interface displays