scholarly journals Using the analytical procedures to form audit sampling in the audit of wage settlements

2017 ◽  
Vol 20 (15) ◽  
pp. 897-916
Author(s):  
V.A. Yakimova ◽  
◽  
V.S. Radomskii ◽  
Keyword(s):  
Analytical Procedures ◽  
Audit Sampling

Can Substantive Analytical Procedures with Data and Data Analytics Replace Sampling as Tests of Details?

2020 ◽  
Author(s):  
Kyunghee Yoon ◽  
Timothy Pearce
Keyword(s):  
Data Analytics ◽  
Careful Consideration ◽  
Analytical Models ◽  
Risks And Benefits ◽  
Audit Firms ◽  
Income Statement ◽  
Analytical Procedures ◽  
High Level ◽  
Audit Sampling ◽  
Substantive Analytical Procedures

To avoid problems caused by moderate or weak substantive analytical procedures (SAPs), audit firms tend to focus more on tests of details than SAPs, especially for large income statement accounts such as revenues. Based on findings from previous studies, this commentary study attempts to: 1) summarize the outcomes of SAPs developed by advanced analytics models (e.g., regression and time series models), and 2) respond to the question of SAP use by evaluating the limitations and benefits if one test replaces the other. The outcomes of prior studies generally show that SAPs developed by advanced analytical models do not provide a high level of assurance for revenue. Since SAPs and audit sampling present different risks and unique benefits, they are often complementary. Without the careful consideration of conditions related to the risks and benefits of each test, simply avoiding SAPs could reduce the effectiveness of substantive tests.

Bulk standards for low-temperature biological x-ray microanalysis

1984 ◽  
Vol 42 ◽  
pp. 282-283
Author(s):  
P. Echlin ◽  
M. McKoon ◽  
E.S. Taylor ◽  
C.E. Thomas ◽  
K.L. Maloney ◽  
...  
Keyword(s):  
Phase Separation ◽  
Low Temperature ◽  
Analytical Method ◽  
Salt Solutions ◽  
Absolute Concentration ◽  
Cooling Process ◽  
X Ray ◽  
The Absolute ◽  
Analytical Procedures ◽  
Electrical Conductors

Although sections of frozen salt solutions have been used as standards for x-ray microanalysis, such solutions are less useful when analysed in the bulk form. They are poor thermal and electrical conductors and severe phase separation occurs during the cooling process. Following a suggestion by Whitecross et al we have made up a series of salt solutions containing a small amount of graphite to improve the sample conductivity. In addition, we have incorporated a polymer to ensure the formation of microcrystalline ice and a consequent homogenity of salt dispersion within the frozen matrix. The mixtures have been used to standardize the analytical procedures applied to frozen hydrated bulk specimens based on the peak/background analytical method and to measure the absolute concentration of elements in developing roots.

Applying analytical procedures for performance audit of customs authorities

2020 ◽  
Vol 19 (6) ◽  
pp. 1035-1055 ◽  
Author(s):  
S.V. Pankova ◽  
V.V. Popov
Keyword(s):  
Distance Method ◽  
Scientific Methods ◽  
Scientific Hypothesis ◽  
Financial Audit ◽  
Promising Area ◽  
History Of ◽  
Performance Audit ◽  
Analytical Procedures ◽  
And Performance ◽  
Customs Administration

Subject. The article considers the development of a set of methods and indicators of economic analysis, which can be used for performance audit of customs authorities, using the Volga Customs Administration case. Objectives. The aim is to justify the use of analytical procedures to rank the effectiveness of customs payments for the purpose of performance audit of customs authorities. Methods. We employ general scientific methods of research, i.e. dialectical and monographic methods, logical analysis, comparison, as well as the Euclidean distance method. Results. We reviewed works by Russian and foreign scholars on the history of customs audit development and internal financial control of customs authorities, gave scientific credence to attributing the system of customs payment and performance to the indicators of economic activity of customs authorities. Due to the lack of methods for assessing the performance of customs authorities, the use of analytical procedures during the performance audit seems to be a promising area. Conclusions. When verifying the scientific hypothesis put forward in the study, we established that the introduction and development of the ranking system for the performance of customs authorities related to the collection of customs duties can contribute to effective financial audit of customs authorities in general.

NO(x) Sources, Properties and Analytical Procedures

1981 ◽  
Author(s):  
Dwayne D. Neal ◽  
Steven H. Hoke ◽  
William P. Spencer
Keyword(s):  
Analytical Procedures

Fifty Years of Magnetoencephalography

2020 ◽  
Keyword(s):  
Clinical Practice ◽  
Considerable Success ◽  
Analytical Procedures ◽  
New Instruments

In the 50 years since magnetoencephalography (MEG) was invented, various clinical and research applications of it have been attempted with considerable success. This is most notable in the area of epilepsy and presurgical functioning mapping. However, the best ways to apply MEG and interpret the findings still remain conjectural. As such, this book assesses the new clinical and research applications of MEG, especially for markers of neuropsychiatric and other disorders. It also evaluates the new instruments and analytical procedures that have been recently developed. Ultimately, the book may serve as a standard of clinical practice and as a source of ideas for expanding the applications of MEG.

Chemometrics in forensic science: approaches and applications

The Analyst ◽  
2021 ◽  
Vol 146 (8) ◽  
pp. 2415-2448
Author(s):  
Georgina Sauzier ◽  
Wilhelm van Bronswijk ◽  
Simon W. Lewis
Keyword(s):  
Forensic Science ◽  
Chemometric Methods ◽  
Analytical Procedures ◽  
Evidence Interpretation

This tutorial review provides an overview of common chemometric methods, and their potential uses within forensic science for evidence interpretation and optimisation of analytical procedures.

Odor Profiling of Environmental Odors

1999 ◽  
Vol 40 (6) ◽  
pp. 31-38 ◽  
Author(s):  
Gary A. Burlingame
Keyword(s):  
Wastewater Treatment ◽  
Wastewater Treatment Plant ◽  
Treatment Plant ◽  
Analytical Procedures

There is a need to standardize a field procedure for odor profiling of environmental odors. There is a need to drive the analytical procedures toward a practical, useful method for profiling odors in contrast to highly complex instrumentation or lab-based techniques. A technique for profiling odors, and tracking odor sources will be outlined. An example of its successful use in profiling odors at a wastewater treatment plant will be described.

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