External audit of outpatient-polyclinic division of medical organizations for dealing with complaints from citizens as an effective way to improve the quality of medical activity

2021 ◽  
pp. 48-53
Author(s):  
Elena Yu. Bashkueva
Keyword(s):  
External Audit ◽  
Medical Activity

Cancer pain management

2014 ◽  
Vol 155 (3) ◽  
pp. 93-99
Author(s):  
Péter Heigl
Keyword(s):  
Quality Of Life ◽  
Pain Management ◽  
Pain Relief ◽  
Life Expectancy ◽  
Cancer Pain ◽  
Cancer Pain Management ◽  
Medical Activity ◽  
Short Summary ◽  
Adequate Quality

Pain is a significant and alarming symptom of cancer seriously affecting the activity and quality of life of patients. Recent research proved that inadequate analgesia shortens life expectancy. Therefore, pain relief is not only a possibility but a professional, ethical and moral commitment to relieve patients from suffering, as well as ensure their adequate quality of life and human dignity. Proper pain relief can be achieved with medical therapy in most of the cases and the pharmacological alternatives are available in Hungary. Yet medical activity regarding pain relief is far from the desired. This paper gives a short summary of the guidelines on medical pain management focusing particularly on the use of opioids. Orv. Hetil., 2014, 155(3), 93–99.

scholarly journals To report or not to report

2013 ◽  
Vol 16 (1) ◽  
pp. 13-25 ◽  
Author(s):  
Warren Maroun ◽  
Harvey Wainer
Keyword(s):  
South Africa ◽  
Corporate Governance ◽  
South African ◽  
Regulatory Reform ◽  
External Audit ◽  
Whistle Blowing ◽  
Definition Of ◽  
Governance Processes

Whistle-blowing can play an important role in enhancing the effectiveness of corporate governance processes. In particular, legislation mandating that auditors blow the whistle on their clients’ transgressions can assist in overcoming agency-related costs and improve confidence in external audit. This is, however, only the case if regulatory reform enjoys cohesion. The Companies Act No. 71 of 2008, by introducing a definition of ‘reportable irregularities’ different from that in the Auditing Profession Act No. 26 of 2005 (APA); excluding ‘independent reviews’ from the scope of APA; and effectively exempting the majority of South African companies from the requirement either to be audited or reviewed, may materially undermine whistle-blowing by auditors in South Africa. In turn, this begs the question: for how long will South Africa rank first globally for the quality of its auditing practices? 

scholarly journals ERRORS AND FRAUD IN ACCOUNTING. THE ROLE OF EXTERNAL AUDIT IN FIGHTING CORRUPTION

10.26458/1743 ◽  
2017 ◽  
Vol 17 (4) ◽  
pp. 29-36
Author(s):  
Luminita Ionescu
Keyword(s):  
Financial Reporting ◽  
Accounting Standards ◽  
External Control ◽  
Electronic Systems ◽  
High Quality ◽  
External Audit ◽  
Strong Connection ◽  
Recent Developments

Accounting errors and fraud are common in most businesses, but there is a difference between fraud and misinterpretation of communication or accounting regulations. The role of management in preventing fraud becomes important in the last decades and the importance of auditing in curbing corruption is increasingly revealed. There is a strong connection between fraud and corruption, accelerated by electronic systems and modern platforms.The most recent developments tend to confirm that external auditing is curbing corruption, due to international accounting and auditing standards at national and regional levels. Thus, a better implementation of accounting standards and high quality of external control could prevent errors and fraud in accounting, and reduce corruption, as well.The aim of this paper is to present some particular aspects of errors and fraud in accounting, and how external audit could ensure accuracy and accountability in financial reporting. 

scholarly journals ANALYSIS OF SELF-RATED HEALTH BY RESIDENTS OF THE UNTSUKUL DISTRICT, REPUBLIC OF DAGESTAN (ON RESULTS OF THE QUESTIONNAIRE SURVEY)

2018 ◽  
Vol 13 (3) ◽  
pp. 107-119
Author(s):  
Patimat A. Bekshokova ◽  
Gayirbeg M. Abdurakhmanov ◽  
Kerim S. Bekshokov ◽  
Patimat I. Gabibova ◽  
Kazbek K. Bekshokov ◽  
...  
Keyword(s):  
Public Health ◽  
Medical Care ◽  
Rural Settlements ◽  
Medical Activity ◽  
Self Rated Health ◽  
Medical Institutions ◽  
Public Health Institutions ◽  
Quality Of Medical Care ◽  
Health Institutions

Aim.To carry out a comparative analysis of self-rated health, medical activity, and satisfaction with the quality of medical care in public health institutions by residents of rural settlements of the Untsukul district, Republic of Dagestan.Methods.The study was conducted by the method of questioning 2643 respondents, among them 1453 women and 1181 men.Results.According to the results of the survey, the majority of the interviewed residents of Untsukul district (68.2%) are satisfied with their health. Medical activity of the population at the time of the study was 60.6%. As to respondents who applied to the medical institutions of the Untsukul district during this period, 13.5% are not satisfied with the quality of medical care in public health institutions, 23.5% are fully satisfied, 30% are not fully satisfied.Conclusion.A social survey in the form of a questionnaire is one of the most effective methods of obtaining information about the self-rated health of the population. Timely analysis of medical activity of the population, its satisfaction with the quality of medical care will improve the efficiency of the health system.

scholarly journals The Impact Of Adherence To International Auditing Standards In Increasing The Quality Of Audit Services A field study on external audit offices

2022 ◽  
Vol 17 (2) ◽  
pp. 179-197
Author(s):  
مصعب أحمد مصطفى محمد ◽  
د. ياسر تاج السر محمد سند
Keyword(s):  
Working Life ◽  
Poor Quality ◽  
Quality Of Services ◽  
Level Of Service ◽  
External Audit ◽  
Investor Confidence ◽  
The Poor ◽  
Personal Qualities ◽  
The Impact

The study aimed to identify the impact of adherence to the general standards of international auditing and increase the quality of audit services. Where the problem of the study was the collapse of many companies and economic institutions in recent years to filing complaints and judicial disputes against audit offices due to the poor quality of services provided by audit offices, which affected the reputation of the audit profession. Individuals to learn more effectively and use these strategies increased the quality of services provided, commitment to transparency and independence increased investor confidence and raised the level of service provided to the client, the study recommended developing the personal qualities necessary to carry out professional and technical duties throughout the auditor’s working life.

scholarly journals The Impact of Audit Committee and Internal Audit towards Financial Statement Quality: External Audit and Corporate Governance as Intervening Variables

2018 ◽  
Vol 7 (4.34) ◽  
pp. 208
Author(s):  
Islahuzzaman . ◽  
Syafdinal . ◽  
Syakieb Arsalan ◽  
Maya Lisa Aryanti
Keyword(s):  
Corporate Governance ◽  
Theoretical Model ◽  
Audit Committee ◽  
Internal Audit ◽  
Financial Statements ◽  
Financial Statement ◽  
External Audit ◽  
The Impact ◽  
Intervening Variables

A financial statement is a crucial matter since its quality is declining. This research developed and tested a theoretical model which identified factors directly or indirectly contributing to the financial statement quality, namely audit committee and internal audit; meanwhile, external audit and corporate governance were considered as antecedent factors having impact on the report. The objective of the research is to gain insight on such factors. The objective of the research is to gain insights on factors that affect such reports. The findings showed consistent evidence supporting the theoretical model. They also showed how AC and IA simultaneously and partially impacted the quality of financial statements (QFS). AC and IA directly or indirectly affect the quality of the financial statement. They also have indirect effects through CG and EA in enhancing the quality to 77%. 

scholarly journals The Impact of Audit Quality Features on Enhancing Earnings Quality: The Evidence of Listed Manufacturing Firms at Amman Stock Exchange

2015 ◽  
Vol 7 (2) ◽  
pp. 255
Author(s):  
Mohammad Abdallah Almomani
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Manufacturing Firms ◽  
External Audit ◽  
Quality Properties ◽  
Amman Stock Exchange ◽  
The Impact ◽  
Quality Features

<p>The study aims at investigating the impact of external audit quality features on enhancing the quality of accounting profits of the listed manufacturing firms at Amman Stock Exchange (ASE), where continuity of profit has been used as Proxy variable to express the quality of earnings. Indicators of quality of audit, audit office size, auditors' fees, period of customer's retention, type of auditor's opinion, and the specialization in client's industry, were used to measure audit quality. A sample of 45 firms had been selected, and data covering the period 2009-2013 had been collected from these firms, where 225 observations were used in the analysis. The study finds that the earnings of listed manufacturing firms at Amman Stock Exchange are with good quality, and that there is a linear relationship between external audit quality and the quality of reported earnings. Auditors' fees have most important significant effect on earnings quality, followed by auditors' opinion, where others factors has no significant effect on earnings quality. Based on these findings, the study raises several questions about the reliability of audit quality properties by stakeholders in firms, especially investors, when they check the quality of earnings, whenever they need to take a decision. The study recommends further researches regarding the issue by using other metrics to measure earnings quality, and through the addition of other properties to the quality of the audit, such as linked audit offices with auditing global offices, degree of qualification employees, and the opened lawsuits against audit office.</p>

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