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This paper establishes the framework of low-carbon auditing based on the current environment of China which is a developing country. A comprehensive system of low-carbon auditing should be composed by...
The Journal of International Accounting, Auditing and Taxation publishes articles which deal with all areas of international accounting including auditing, taxation and management advisory services.
IJA is a high quality specialist journal that publishes articles from the broad spectrum of auditing. Its primary aim is to communicate clearly, to an international readership, the results of original...
The Center for Internal Auditing of Louisiana State University considered to be the premier internal audit program in the world, is a unique, dynamic educational program. It provides training to grad...
The Working Group on Environmental Auditing (WGEA), under the International Organization of Supreme Audit Institutions (INTOSAI), aims to improve the use of audit mandate and audit instruments in the ...
Based on the definition of R&D performance auditing system, this paper analyzes the characteristics of the system. Then it designs the components of the R&D performance auditing system and the procedu...
While internal audit is one of the most important functions and procedures for internal control of the firms’ normal operations from the perspective of financial terms, different countries, due to the...
Along with the popularization of computerized accounting in recent years, many companies no matter big or small have built their own computerized accounting system in China. This new accounting system...
The transformation of internal auditing (IA) from the function of supervision, management and control-oriented to governance-oriented are fulfilled while governance-oriented internal auditing emerging...
The EUROSAI Working Group on Environmental Auditing is a Work Group formally established by the Resolution of the IVth EUROSAI Congress held in Paris, in May, 1999. It’s goal is to promote the involve...

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