Selection of Analytical Technology and Development of Analytical Procedures Using the Analytical Target Profile

The best-practices execution of PCAOB audits requires the use of Analytical Procedures at the Planning and the Substantive Phases. This often finds the auditor using the standard OLS two-parameter linear regression forecasting model [OLSR] to project account-values from the Planning Phase to balances expected at Year-End so as to effect a variance analysis at the Substantive Phase. This is the point of departure of our study. We examine the practical effect of using the OLSR model in a time-series context of the audit. Specifically, this research report provides information on the use of the OLSR model as the model of choice in the audit context compared to the ARIMA(0,2,2)/Holt model which is usually the standard choice for an exponential smoothing model in the presence of autocorrelation of data in the time-stream; autocorrelation is the usual case for longitudinal series taken in the audit. Results: We find that there are reasons to condition the selection of the forecasting model in the Analytical Procedures context based upon autocorrelation in the data-stream. When the time-stream of data exhibits autocorrelation the OLSR model fails in a statistically significant manner to capture the next or one-period ahead client value at the same rate as does the ARIMA/Holt model. This then has implications for the False Negative Investigation Error.

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REFERENCE MATERIALS FOR MICRO-ANALYTICAL NUCLEAR TECHNIQUES

International Journal of PIXE ◽

10.1142/s0129083592000683 ◽

1992 ◽

Vol 02 (04) ◽

pp. 651-664 ◽

Cited By ~ 6

Author(s):

V. Valkovic ◽

R. Zeisler ◽

G. Bernasconi ◽

P.R. Danesi

Keyword(s):

Trace Elements ◽

Reference Materials ◽

Analytical Techniques ◽

X Ray ◽

Ion Probe ◽

Low Levels ◽

Analytical Procedures ◽

High Degree ◽

Selection Of

Direct application of many existing reference materials in micro-analytical procedures such as energy dispersive x-ray fluorescence (EDXRF), particle induced x-ray emission spectroscopy (PIXE) and ion probe techniques for the determination of trace elements is often impossible or difficult because: 1) other constituents present in large amounts interfere with the determination; 2) trace components are not sufficiently homogeneously distributed in the sample. Therefore specific natural-matrix reference materials containing very low levels of trace elements and having high degree of homogeneity are required for many micro-analytical procedures. In this report, selection of the types of environmental and biological materials which are suitable for micro-analytical techniques will be discussed.

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Multicriteria Decision Analysis and Grouping of Analytical Procedures for Phthalates Determination in Disposable Baby Diapers

Molecules ◽

10.3390/molecules26227009 ◽

2021 ◽

Vol 26 (22) ◽

pp. 7009

Author(s):

Magdalena Fabjanowicz ◽

Justyna Płotka-Wasylka ◽

Marek Tobiszewski

Keyword(s):

Decision Analysis ◽

Multicriteria Decision Analysis ◽

Ideal Solution ◽

Green Analytical Chemistry ◽

Multicriteria Decision ◽

Figures Of Merit ◽

Order Preference ◽

Analytical Procedures ◽

Selection Of ◽

Analytical Figures Of Merit

This study presents the application of one of the tools from the multicriteria decision analysis set (MCDA), the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS). Selected green analytical chemistry metrics were used to rank analytical procedures for the phthalate determination in disposable baby diapers. Nine analytical procedures were assessed in order to find one that has the lowest environmental impact and the best analytical figures of merit. Nine different criteria, where weighting was based on the experts’ evaluation, were used in the procedures’ assessment. With the use of TOPSIS, an easy and straightforward technique, selection of the most appropriate procedure was made.

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Analytical procedures in volatile business entities audit context

Buhalterinės apskaitos teorija ir praktika ◽

10.15388/batp.2014.15a.4 ◽

2014 ◽

pp. 49-61

Author(s):

Aleksandra Pečiūrienė

Keyword(s):

The European Union ◽

Audit Planning ◽

Audit Firms ◽

Audit Efficiency ◽

Testing Stage ◽

Analytical Procedures ◽

Business Entities ◽

Definition Of ◽

Selection Of

Evolution of the Lithuanian auditing system recently has been influenced by the European Union picked and chosen process of auditing internationalization. Today among effective ISA there are standards that outline application of analytical procedures in audit. The increasingly important role is assigned to analytical procedures in the audit of business entities operative under the market economy conditions. The objective of the article is to explore the substance and application of analytical procedures in audit. The contribution of this study is polysemantic. The definition of analytical procedures conception in the ISA, SAS and NAS (National Auditing Standards) has been surveyed. The conclusion is drawn that certain mismatches in the definition of analytical procedures conception in the Lithuanian language weren’t avoided neither in the NAS, nor in the ISA, which have been recently in force in Lithuania. Exploring the application of analytical procedures in the auditing process, such aspects as selection of analytical procedures method and form as well as process sequence should be emphasized. Analytical procedures might serve as “attention directing” or “substantive” procedures. Following the ISA provisions auditors are required to perform analytical procedures in the stages of audit planning and forming of overall conclusion. Performing of analytical procedures at the audit testing stage is requested, but not required. Considering that, timing and purposes of analytical procedures are generalized. Analysis of application of analytical procedures as sufficiently significant and effective audit instrument in audit practice is performed. It became as such because in modern audit more and more attention is paid to design and evaluation of accurateness of the auditor’s expectations. Namely the accurateness of expectations should be considered as the measure of analytical procedures effectiveness. The role of analytical procedures in evaluation of a client going concern is emphasized. Dynamics of the number of Lithuanian auditors and audit firms as well as revenue from audit for the period of 2003-2012 years allow anticipating more comprehensive appliance of analytical procedures in audit practice. Consequently, it is expedient to follow the applied researches conducted by foreign specialists in the field of analytical procedure performance in audit on purpose to ascertain the role of analytical procedures as audit efficiency and quality ensure instrument in the Lithuanian audit praxis.

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Selection of Analytical Procedures

An Introduction to Soils for Environmental Professionals ◽

10.1201/9781315137322-9 ◽

2019 ◽

pp. 161-173

Author(s):

Duane L. Winegardner

Keyword(s):

Analytical Procedures ◽

Selection Of

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Cognitive gadgets and cognitive priors

Behavioral and Brain Sciences ◽

10.1017/s0140525x19000992 ◽

2019 ◽

Vol 42 ◽

Author(s):

Gian Domenico Iannetti ◽

Giorgio Vallortigara

Keyword(s):

Cognitive Neuroscience ◽

Selection Of

Abstract Some of the foundations of Heyes’ radical reasoning seem to be based on a fractional selection of available evidence. Using an ethological perspective, we argue against Heyes’ rapid dismissal of innate cognitive instincts. Heyes’ use of fMRI studies of literacy to claim that culture assembles pieces of mental technology seems an example of incorrect reverse inferences and overlap theories pervasive in cognitive neuroscience.

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Note on Selection of Coordinate Systems for Geodynamics

International Astronomical Union Colloquium ◽

10.1017/s0252921100051174 ◽

1975 ◽

Vol 26 ◽

pp. 395-407

Author(s):

S. Henriksen

Keyword(s):

Sea Level ◽

The Other ◽

Coordinate Systems ◽

Mean Sea Level ◽

The Earth ◽

The One ◽

Static Systems ◽

Selection Of

The first question to be answered, in seeking coordinate systems for geodynamics, is: what is geodynamics? The answer is, of course, that geodynamics is that part of geophysics which is concerned with movements of the Earth, as opposed to geostatics which is the physics of the stationary Earth. But as far as we know, there is no stationary Earth – epur sic monere. So geodynamics is actually coextensive with geophysics, and coordinate systems suitable for the one should be suitable for the other. At the present time, there are not many coordinate systems, if any, that can be identified with a static Earth. Certainly the only coordinate of aeronomic (atmospheric) interest is the height, and this is usually either as geodynamic height or as pressure. In oceanology, the most important coordinate is depth, and this, like heights in the atmosphere, is expressed as metric depth from mean sea level, as geodynamic depth, or as pressure. Only for the earth do we find “static” systems in use, ana even here there is real question as to whether the systems are dynamic or static. So it would seem that our answer to the question, of what kind, of coordinate systems are we seeking, must be that we are looking for the same systems as are used in geophysics, and these systems are dynamic in nature already – that is, their definition involvestime.

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Measurements of the Cape Astrometric Survey of the Southern Hemisphere

International Astronomical Union Colloquium ◽

10.1017/s0252921100074534 ◽

1978 ◽

Vol 48 ◽

pp. 515-521

Author(s):

W. Nicholson

Keyword(s):

Southern Hemisphere ◽

Automatic Measuring ◽

Measuring Machine ◽

Final Selection ◽

Selection Of

SummaryA routine has been developed for the processing of the 5820 plates of the survey. The plates are measured on the automatic measuring machine, GALAXY, and the measures are subsequently processed by computer, to edit and then refer them to the SAO catalogue. A start has been made on measuring the plates, but the final selection of stars to be made is still a matter for discussion.

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Application of Improved Voltage Compensation in the SEM to Imaging of Organic Materials

Proceedings, annual meeting, Electron Microscopy Society of America ◽

10.1017/s0424820100072666 ◽

1973 ◽

Vol 31 ◽

pp. 444-445

Author(s):

P.J. Killingworth ◽

M. Warren

Keyword(s):

Electron Beam ◽

Organic Materials ◽

Operating Parameters ◽

Low Density ◽

Beam Diameter ◽

Incident Electron Beam ◽

Specimen Material ◽

Voltage Compensation ◽

Selection Of ◽

Scanning Electron

Ultimate resolution in the scanning electron microscope is determined not only by the diameter of the incident electron beam, but by interaction of that beam with the specimen material. Generally, while minimum beam diameter diminishes with increasing voltage, due to the reduced effect of aberration component and magnetic interference, the excited volume within the sample increases with electron energy. Thus, for any given material and imaging signal, there is an optimum volt age to achieve best resolution.In the case of organic materials, which are in general of low density and electric ally non-conducting; and may in addition be susceptible to radiation and heat damage, the selection of correct operating parameters is extremely critical and is achiev ed by interative adjustment.

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