The Future of Audit in Light of Technological Changes

2021 ◽  
pp. 228-249
Author(s):  
Sanja Sever Mališ ◽  
Lajoš Žager ◽  
Mateja Brozović
Keyword(s):  
Financial Reporting ◽  
New Technologies ◽  
Financial Statements ◽  
Technological Changes ◽  
External Audit ◽  
The Past ◽  
The Future ◽  
New Challenges ◽  
The Way

External audit of financial statements plays a key role in achieving transparent financial reporting, since its purpose is to provide reasonable assurance that the presented financial statements are free of material misstatements due to fraud or error. In the process of fulfilling this role, auditors must be adaptable, especially when it comes to technological advancements. This chapter explains the effect that new technologies have on audit of financial statements. In addition to summarizing the technological changes that impacted the audit profession in the past and therefore introduced new generations of audit, the authors have identified issues and challenges in the way the audit is currently performed. Some of the new technologies that are discussed in this chapter have the potential to mitigate these issues. However, new challenges and risks may be introduced with accepting these technologies in the process of financial reporting and auditing.

scholarly journals Contemplating the future

2019 ◽  
pp. 222-234
Author(s):  
Deepak Nayyar
Keyword(s):  
Political Economy ◽  
Industrialized Countries ◽  
Technological Changes ◽  
International Context ◽  
Global Political Economy ◽  
The Past ◽  
The Future ◽  
New Challenges

This chapter concludes. It outlines the contours of change to recapitulate the essentials of the transformation in Asia, and highlights the major analytical conclusions that relate to contemporary debates on development. It considers prospects, in terms of opportunities and challenges, for countries that have led the process so far and for those that might follow in their footsteps. It reflects on the future, with reference to the past, to speculate how the changed international context, and new challenges on the horizon, might shape, or be influenced by, development in Asia over the next twenty-five years, addressing specific questions. Do recent changes in the global political economy have any longer-term implications for Asia? What is the likely impact of the profound technological changes on the horizon for development in Asia? How would the leading industrialized countries respond or adjust to the erosion of their economic dominance and political hegemony? Is this going to be an Asian century?

Profilometry. Using Corneo-scleral topography for scleral lens fitting

The Eye ◽  
2019 ◽  
Vol 21 (128) ◽  
pp. 19-22
Author(s):  
Gregory DeNaeyer
Keyword(s):  
Ocular Surface ◽  
World Wide ◽  
Contact Lenses ◽  
The Past ◽  
The World ◽  
The Future ◽  
The Way

The world-wide use of scleral contact lenses has dramatically increased over the past 10 year and has changed the way that we manage patients with corneal irregularity. Successfully fitting them can be challenging especially for eyes that have significant asymmetries of the cornea or sclera. The future of scleral lens fitting is utilizing corneo-scleral topography to accurately measure the anterior ocular surface and then using software to design lenses that identically match the scleral surface and evenly vault the cornea. This process allows the practitioner to efficiently fit a customized scleral lens that successfully provides the patient with comfortable wear and improved vision.

Cranford

2011 ◽  
Author(s):  
Elizabeth Gaskell ◽  
Dinah Birch
Keyword(s):  
Social Contexts ◽  
Social Worlds ◽  
Victorian England ◽  
The Past ◽  
The Future ◽  
Personal Tragedy ◽  
The Way

A man … is so in the way in the house!’ A vivid and affectionate portrait of a provincial town in early Victorian England, Elizabeth Gaskell’s Cranford describes a community dominated by its independent and refined women. Undaunted by poverty, but dismayed by changes brought by the railway and by new commercial practices, the ladies of Cranford respond to disruption with both suspicion and courage. Miss Matty and her sister Deborah uphold standards and survive personal tragedy and everyday dramas; innovation may bring loss, but it also brings growth, and welcome freedoms. Cranford suggests that representatives of different and apparently hostile social worlds, their minds opened by sympathy and suffering, can learn from each other. Its social comedy develops into a study of generous reconciliation, of a kind that will value the past as it actively shapes the future. This edition includes two related short pieces by Gaskell, ‘The Last Generation in England’ and ‘The Cage at Cranford’, as well as a selection from the diverse literary and social contexts in which the Cranford tales take their place.

scholarly journals Laws and Emerging Technologies

Laws ◽  
2021 ◽  
Vol 10 (2) ◽  
pp. 46
Author(s):  
Esther Salmerón-Manzano
Keyword(s):  
Information Technologies ◽  
New Technologies ◽  
Legal Issues ◽  
The Other ◽  
Special Issue ◽  
Legal Challenges ◽  
The World ◽  
Huge Impact ◽  
New Challenges ◽  
The Way

New technologies and so-called communication and information technologies are transforming our society, the way in which we relate to each other, and the way we understand the world. By a wider extension, they are also influencing the world of law. That is why technologies will have a huge impact on society in the coming years and will bring new challenges and legal challenges to the legal sector worldwide. On the other hand, the new communications era also brings many new legal issues such as those derived from e-commerce and payment services, intellectual property, or the problems derived from the use of new technologies by young people. This will undoubtedly affect the development, evolution, and understanding of law. This Special Issue has become this window into the new challenges of law in relation to new technologies.

Time and Truth: The Presentism-Eternalism Debate

Philosophy ◽  
2009 ◽  
Vol 84 (2) ◽  
pp. 201-218 ◽  
Author(s):  
Tom Stoneham
Keyword(s):  
Open Future ◽  
Equal Footing ◽  
The Past ◽  
The Future ◽  
Future Events ◽  
Growing Block ◽  
The Open Future ◽  
Block Universe ◽  
The Way

AbstractThere are many questions we can ask about time, but perhaps the most fundamental is whether there are metaphysically interesting differences between past, present and future events. An eternalist believes in a block universe: past, present and future events are all on an equal footing. A gradualist believes in a growing block: he agrees with the eternalist about the past and the present but not about the future. A presentist believes that what is present has a special status. My first claim is that the familiar ways of articulating these views result in there being no substantive disagreement at all between the three parties. I then show that if we accept the controversial truthmaking principle, we can articulate a substantive disagreement. Finally, I apply this way of formulating the debate to related questions such as the open future and determinism, showing that these do not always line up in quite the way one would expect.

Futures Honed

Futures ◽  
2021 ◽  
pp. 118-134
Author(s):  
Barbara Adam
Keyword(s):  
Social Sciences ◽  
Original Work ◽  
Collective Responsibility ◽  
The Past ◽  
Writing Theory ◽  
Time Space ◽  
The Social ◽  
The Future ◽  
Verse Form ◽  
The Way

This chapter comprises an interview between Barbara Adam and the editors, and is followed by Adam’s ‘Honing Futures’, which is presented in four short verses of distilled theory. In the interview Adam reflects on thirty-five years of futures-thinking rooted in her deeply original work on time and temporality, and her innovative response to qualitative and linear definitions of time within the social sciences. The interview continues with a discussion of the way Adam’s thinking on futures intersects in her work with ideas of ethics and collective responsibility politics and concludes with a brief rationale for writing theory in verse form. In ‘Honing Futures’, a piece of futures theory verse form, Adam charts the movements and moments in considerations of the Not Yet and futurity’s active creation: from pluralized imaginings of the future, to an increasingly tangible and narrower anticipated future, to future-making as designing and reality-creating performance. Collectively, the verses identify the varied complex interdependencies of time, space, and matter with the past and future in all iterations of honing and making futures.

scholarly journals I, Librarian

2005 ◽  
Vol 24 (3) ◽  
pp. 123 ◽  
Author(s):  
Hilda Kruger
Keyword(s):  
Technological Change ◽  
Information Society ◽  
Technological Changes ◽  
Font Size ◽  
The Future ◽  
Future Society ◽  
Information Professionals ◽  
To Come ◽  
The Way

<span>The fast and continuous technological change that is characteristic of the information society we find ourselves in has demonstrable impact on the way librarians go about their business. This paper offers a scenario of technological changes already in the pipeline and yet to come, and how those changes will impact the role of librarians in the future. One of the main concerns of this paper is the continued relevance of information professionals as infomediaries in our future society.</span><div><span style="color: #303030; font-family: 'Helvetica Neue', arial, sans-serif; font-size: 13px;"><br /></span></div>

scholarly journals ANALISIS PAKAR TERHADAP TINGKAT TURBULENSI LINGKUNGAN ORGANISASI BISNIS TELEKOMUNIKASI SELULAR DI INDONESIA

2017 ◽  
Vol 9 (2) ◽  
Author(s):  
Dwi Idawati ◽  
Arya Hadi Dharmawan ◽  
Sjafri Mangkuprawira
Keyword(s):  
New Technologies ◽  
Secondary Data ◽  
Business Environment ◽  
Telecommunication Industry ◽  
Success Factor ◽  
Mobile Telecommunication ◽  
Corporate Leadership ◽  
The Past ◽  
Turbulent Environments ◽  
The Future

The key challenge for the telecommunication business industry in the global world’s is “assuring competitiveness and profitability” for their companies in turbulent environments. Never in history has the pace of change in the business environment been as rapid as it is now. Recent developments such as the global marketplace, customers’ demands that are differentiated by different buying power and product preferences in this environment, technological leadership is one of the key success factor. New technologies and new industries develop rapidly and customers are prepared to pay for the most newest technology. The company’s strengths and successful strategies of the corporate leadership in the past are likely to remain relevant in the future. The research findings revealed that the turbulent environment level in the mobile telecommunication industry was in the discontinuous –strategic level, where the future is not extension of the past. This environment situation facing by Indonesia’s telecomunication industry need the corporate leadership to challenge the organisation survival. This research is based on the qualitative descriptive method by using data obtained from telecommunication industry experts and secondary data.

scholarly journals Architecture of memory

2021 ◽  
Author(s):  
Zohra Akbari
Keyword(s):  
Collective Knowledge ◽  
The Past ◽  
The Future ◽  
Successive Change ◽  
Successful Approach ◽  
A Site ◽  
The Way

Buildings and city forms are restructured and reused through time in response to evolving contexts, with each successive change leaving traces of the past that accumulate as layers. Collective knowledge and memory are strongly tied to these artifacts, which provide the depth and continuity necessary for the affirmation of identity. Dramatic changes in the contemporary city have prompted a reconsideration of the way architecture adapts, and highlights the need for a creative approach to change and advancement. A successful approach would meaningfully engage the past and memory to record and transmit vital aspects of culture and history while simultaneously using them to inform future actions. The palimpsest as an evolving record provides a productive framework for this kind of transformation, and uncovers the tangible and intangible layers of a site to protect and project the future layers.

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