Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit...Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.展开更多
泄漏检测与修复(Leak Detection and Repair,LDAR)是石化等行业VOCs排放控制的核心技术。随着VOCs管控强化,LDAR工作将深入推进。通过分析国内外LDAR体系现状,总结审核管理机制关键要素与模式,提出体系与审核机制融合路径,构建绩效评价...泄漏检测与修复(Leak Detection and Repair,LDAR)是石化等行业VOCs排放控制的核心技术。随着VOCs管控强化,LDAR工作将深入推进。通过分析国内外LDAR体系现状,总结审核管理机制关键要素与模式,提出体系与审核机制融合路径,构建绩效评价指标体系,从制度、技术、管理层面给出完善对策。结果表明,统一标准、提升人员能力、引入智能化手段及协同监管可显著提升LDAR实施质量与减排效果。展开更多
Internal control self-assessment is an internal control audit method which consists of the auditors＇ audit and entity managers together constitute an evaluation team. then result in a report of CSA which include the ...Internal control self-assessment is an internal control audit method which consists of the auditors＇ audit and entity managers together constitute an evaluation team. then result in a report of CSA which include the defects finding and improvement plan. As the product of it. research on the CSA report is very important. In this research base on the real data to study, and analysis shows that the quality of report in Chinese CSA were not high.展开更多
The user control over the life cycle of data is of an extreme importance in clouds in order to determine whether the service provider adheres to the client’s pre-specified needs in the contract between them or n...The user control over the life cycle of data is of an extreme importance in clouds in order to determine whether the service provider adheres to the client’s pre-specified needs in the contract between them or not, significant clients concerns raise on some aspects like social, location and the laws to which the data are subject to. The problem is even magnified more with the lack of transparency by Cloud Service Providers (CSPs). Auditing and compliance enforcement introduce different set of challenges in cloud computing that are not yet resolved. In this paper, a conducted questionnaire showed that the data owners have real concerns about not just the secrecy and integrity of their data in cloud environment, but also for spatial, temporal, and legal issues related to their data especially for sensitive or personal data. The questionnaire results show the importance for the data owners to address mainly three major issues: Their ability to continue the work, the secrecy and integrity of their data, and the spatial, legal, temporal constraints related to their data. Although a good volume of work was dedicated for auditing in the literature, only little work was dedicated to the fulfillment of the contractual obligations of the CSPs. The paper contributes to knowledge by proposing an extension to the auditing models to include the fulfillment of contractual obligations aspects beside the important aspects of secrecy and integrity of client’s data.展开更多
Jizhong Energy Fengfeng Group Co., Ltd. was formed by restructuring the former Fengfeng Mining Bureau. Fengfeng Mining Bureau was established in September 1949 and restructured into a limited company in July 2003. On ...Jizhong Energy Fengfeng Group Co., Ltd. was formed by restructuring the former Fengfeng Mining Bureau. Fengfeng Mining Bureau was established in September 1949 and restructured into a limited company in July 2003. On June 30, 2008, Jizhong Energy Co., Ltd. was established through joint reorganization with Jinneng Group. Fengfeng Groups coal products are mainly high-quality coking coal, fat coal and thermal coal. In particular, the leading product-coking clean coal is a national protective scarce coal, which has the characteristics of low ash, low sulfur, low phosphorus, moderate volatile matter and strong cohesiveness, and is known as "industrial clean powder". The hydrogeologic conditions in Fengfeng Mining are complex, and the concealed water-conducting structures such as water-conducting collapse columns, faults and fissures are distributed in a concealed and isolated vertical dot shape with no regularity. The prediction and advance prevention of concealed water-conducting structures before mining are limited, and mine mining is seriously threatened by water disasters. Fengfeng Group pioneered the regional water control technology in coal mines. The regional control technology is a new water control technology developed in advance for large mining depth, high water pressure on coal floor, easy water inrush after coal mining, and before coal mining. Since this work was carried out in Jiulong Mine in 2012, it has achieved good results in water disaster control, fundamentally solved the water disaster problem in coal mines and ensured mine safety production.展开更多
文摘Many prior research findings indicate that audit quality differs between the Big 4 and non-Big 4 audit firms using an indicator variable. However, most previous research focuses on only outcome measures, such as audit fees, going concern reports, and non-audit services. This study investigates audit quality differentiation between the Big 4 and non-Big 4 audit firms hypothesis from an audit objective point of view. One of the material objectives of Japanese internal control audit institutions is to facilitate assessment and improvement of internal controls by corporations themselves. The findings of this study indicate that the Big 4 audit firms accomplish this objective better than non-Big 4 audit firms. Consequently, most Big 4 clients do not disclose significant deficiencies （SDs）, implying that they improve the quality of internal controls through internal controls auditing. This paper concludes that Big 4 firms produce a higher audit quality level than non-Big 4 firms, and this quality difference iS related to how an audit objective is interpreted and implemented.
文摘泄漏检测与修复(Leak Detection and Repair,LDAR)是石化等行业VOCs排放控制的核心技术。随着VOCs管控强化,LDAR工作将深入推进。通过分析国内外LDAR体系现状,总结审核管理机制关键要素与模式,提出体系与审核机制融合路径,构建绩效评价指标体系,从制度、技术、管理层面给出完善对策。结果表明,统一标准、提升人员能力、引入智能化手段及协同监管可显著提升LDAR实施质量与减排效果。
文摘Internal control self-assessment is an internal control audit method which consists of the auditors＇ audit and entity managers together constitute an evaluation team. then result in a report of CSA which include the defects finding and improvement plan. As the product of it. research on the CSA report is very important. In this research base on the real data to study, and analysis shows that the quality of report in Chinese CSA were not high.
文摘The user control over the life cycle of data is of an extreme importance in clouds in order to determine whether the service provider adheres to the client’s pre-specified needs in the contract between them or not, significant clients concerns raise on some aspects like social, location and the laws to which the data are subject to. The problem is even magnified more with the lack of transparency by Cloud Service Providers (CSPs). Auditing and compliance enforcement introduce different set of challenges in cloud computing that are not yet resolved. In this paper, a conducted questionnaire showed that the data owners have real concerns about not just the secrecy and integrity of their data in cloud environment, but also for spatial, temporal, and legal issues related to their data especially for sensitive or personal data. The questionnaire results show the importance for the data owners to address mainly three major issues: Their ability to continue the work, the secrecy and integrity of their data, and the spatial, legal, temporal constraints related to their data. Although a good volume of work was dedicated for auditing in the literature, only little work was dedicated to the fulfillment of the contractual obligations of the CSPs. The paper contributes to knowledge by proposing an extension to the auditing models to include the fulfillment of contractual obligations aspects beside the important aspects of secrecy and integrity of client’s data.
文摘Jizhong Energy Fengfeng Group Co., Ltd. was formed by restructuring the former Fengfeng Mining Bureau. Fengfeng Mining Bureau was established in September 1949 and restructured into a limited company in July 2003. On June 30, 2008, Jizhong Energy Co., Ltd. was established through joint reorganization with Jinneng Group. Fengfeng Groups coal products are mainly high-quality coking coal, fat coal and thermal coal. In particular, the leading product-coking clean coal is a national protective scarce coal, which has the characteristics of low ash, low sulfur, low phosphorus, moderate volatile matter and strong cohesiveness, and is known as "industrial clean powder". The hydrogeologic conditions in Fengfeng Mining are complex, and the concealed water-conducting structures such as water-conducting collapse columns, faults and fissures are distributed in a concealed and isolated vertical dot shape with no regularity. The prediction and advance prevention of concealed water-conducting structures before mining are limited, and mine mining is seriously threatened by water disasters. Fengfeng Group pioneered the regional water control technology in coal mines. The regional control technology is a new water control technology developed in advance for large mining depth, high water pressure on coal floor, easy water inrush after coal mining, and before coal mining. Since this work was carried out in Jiulong Mine in 2012, it has achieved good results in water disaster control, fundamentally solved the water disaster problem in coal mines and ensured mine safety production.
