Power Auditor数据库审计系统在宁夏电力的应用

随着信息化建设的快速发展,数据库作为信息系统的核心和基础发挥着越来越重要的作用,数据库安全对信息系统的影响越来越大,数据的防篡改及防盗窃问题越来越引起人们的关注。文章根据电力信息化系统数据库审计的特点及实现方式,深入研究基于Power Auditor技术的数据库审计系统,介绍了Power Auditor数据库审计技术在宁夏电力信息系统中的应用,通过应用表明该技术能够有效地与电力信息化系统紧密融合,确保各业务系统数据库的安全可靠;最后,总结了宁夏电力信息系统数据库审计的运维特点。

Quality in Independent Auditing:A Research on Auditors

The aim of this study is to determine the opinion related to the audit quality of independent auditors in Turkey.For this purpose,a study was carried out on the auditors operating in the TRC 1 region and having an auditor certificate.Questionnaire method was used in the research.In the evaluation of the data,frequency,mean,and standard deviation were used as descriptive statistical methods.In addition,t-test and one-way ANOVA test were used to compare the data between independent groups.Research results show no significant difference between the opinions of the independent auditors according to various variables.

The Impact of Auditor Quality on Audit Quality--Evidence from China Based on Data from 2014-2016

This paper studies the impact of auditors'own quality on audit quality.Through the test of relevant models,it is necessary to find out whether the conclusions of predecessors have practical significance in improving the quality of auditing as time goes by and other relevant influencing factors of the market.The paper collects relevant data from multiple dimensions such as the age level of the auditors,the accumulation of audit experience,and the level of education by collecting the relevant data of the 2016 A-share listed companies and the top 100 CPA firms in 2014-2016.An empirical test was conducted.According to the results of the empirical test,the discussion and research will be carried out,and further opinions and suggestions on how to improve the quality of the auditor should be put forward.The innovation of the research is that the level of earnings management is used as a measure of audit quality,and non-recurring gains and losses are used as explanatory variables.On the basis of previous studies,time and environmental institutional variables were further introduced for further verification.

会唱歌的工艺品——世霸Cremona Auditor音箱

意大利情结。笔者有不少外国朋友，其中大部分都来自欧洲，在与他们的交往中我发现一个有趣的现象，这些朋友无论来自音响大国英国，还是来自Hi—end重镇丹麦，对发烧音响的了解都可谓乏善可陈。不过意外的是，来自意大利的两位朋友却对本国的几个音响品牌颇为了解，Sonus Faber(世霸)、Chario(卓丽)和胆机贵族Uision均如数家珍，还顺带纠正了我对Chario的发音(应念作“夏里欧”)，这让我颇为惊讶：是不是意大利人比其它西方国家要更发烧一些呢?

The Relationship between Non-audit Services and Auditor Independence: Evidence from Chinese Listed Companies

The rapid development of non-audit services(NAS)has jeopardized the independence of auditors,which has led many Western countries to enact regulations that restrict the provision of NAS.While in China,NAS have just emerged,and its development in China is far less mature than in Western countries.The purpose of this paper is to explore whether NAS in China have damaged auditor independence and whether Chinese regulators need to emulate Western countries and strongly limit the provision of NAS.In order to achieve this objective,213 Chinese listed companies are selected in this study.The audit opinions issued by the auditors are used as substitute variables for auditor independence(dependent variables),and the ratio of non-audit service fees to the total of audit service fees and non-audit service fees as a substitute variable for the provision of NAS(independent variable),and meanwhile some suitable control variables are also selected.Analyse these data by building a binary logistic regression model.The results show that there is no evidence in China that NAS can undermine auditor independence and there is no need for China to enact regulations to prohibit the provision of NAS.

Do investors care about auditor assignments?Evidence from last-minute changes to signing auditors

Against the background of China’s strengthening of finance and accounting supervision,this study examines the practice among listed companies of changing signing auditors at the last minute and explores whether Chinese investors can capture this information in a timely manner.We find that China’s capital market responds significantly negatively to these last-minute changes,implying that investors perceive a potential negative impact of this behavior.Crosssectional analyses suggest that the characteristics of the change event,recent corporate events,and accounting firm capability significantly affect the stock price response.Furthermore,in terms of the individual characteristics of signing auditors,external investors appear to comprehensively consider busyness level,industry experience,and the timing of the change to determine the causes and effects of the auditor change and make different market reactions accordingly.In addition,consistent with investor perceptions,we find that last-minute changes significantly impair the quality of financial statements,indicating that external investors’judgments based on information about changes in signing auditors are rational and effective.

Trusted Certified Auditor Using Cryptography for Secure Data Outsourcing and Privacy Preservation in Fog-Enabled VANETs

With the recent technological developments,massive vehicular ad hoc networks(VANETs)have been established,enabling numerous vehicles and their respective Road Side Unit(RSU)components to communicate with oneanother.The best way to enhance traffic flow for vehicles and traffic management departments is to share thedata they receive.There needs to be more protection for the VANET systems.An effective and safe methodof outsourcing is suggested,which reduces computation costs by achieving data security using a homomorphicmapping based on the conjugate operation of matrices.This research proposes a VANET-based data outsourcingsystem to fix the issues.To keep data outsourcing secure,the suggested model takes cryptography models intoaccount.Fog will keep the generated keys for the purpose of vehicle authentication.For controlling and overseeingthe outsourced data while preserving privacy,the suggested approach considers the Trusted Certified Auditor(TCA).Using the secret key,TCA can identify the genuine identity of VANETs when harmful messages aredetected.The proposed model develops a TCA-based unique static vehicle labeling system using cryptography(TCA-USVLC)for secure data outsourcing and privacy preservation in VANETs.The proposed model calculatesthe trust of vehicles in 16 ms for an average of 180 vehicles and achieves 98.6%accuracy for data encryption toprovide security.The proposedmodel achieved 98.5%accuracy in data outsourcing and 98.6%accuracy in privacypreservation in fog-enabled VANETs.Elliptical curve cryptography models can be applied in the future for betterencryption and decryption rates with lightweight cryptography operations.

How do board features and auditor characteristics shape key audit matters disclosures?Evidence from emerging economies

This study examines how corporate board features and auditor characteristics in Bangladesh influence the disclosure of key audit matters(KAM)in annual reports from 2018 to 2021.Using ordinary least squares(OLS)regressions,the study finds that factors such as chair gender,the presence of women on the board,audit committee(AC)size,auditor tenure,and client-auditor relationship significantly affect KAM disclosure.However,AC expertise,family CEO succession,and board political connections do not have significant effects.Notably,having a family member CEO with a long-tenured auditor has a negative association with KAM disclosure,while a politically connected family CEO has a positive association with such disclosures.Additionally,Big-4 auditors of important clients are negatively associated with KAM disclosure.

直面挑战:审计师数字化专长是否有助于提高审计质量?

借鉴审计师行业专长的度量方法,将数字化客户占比较高的审计师定义为数字化专长审计师,并检验在数字化变革过程中,积极参与数字化审计并取得数字化审计经验的审计师是否能够取得更好的审计结果。结果发现数字化审计专长审计师在数字化市场领域能够带来更优的审计质量,并且他们的特殊技能带来的积极作用能够被资本市场的投资者和分析师识别和认可(股价同步性更低且分析师预测更精准)。该结论为在数字化变革中,审计师如何能动应对大样本档案提供了证据,并为实务中事务所发展数字化审计提供了一些启示。

企业诚信建设与注册会计师审计意见

在全社会强调传承诚信文化的背景下,已有文献研究了诚信建设带给企业的诸多后果,却鲜有研究从审计市场角度分析企业诚信的影响。本文基于诚信的三个基础因素“言”“行”和“言行不一致”,利用年报文本和监管处罚数据构建了企业诚信指标,分析了企业诚信对审计意见的影响与机制。研究发现,企业诚信降低了注册会计师出具非标意见的可能性,该现象在非国有企业中更加突出。企业诚信通过减少财务报告错报、抑制盈余操纵和加强内部控制的方式,最终影响了其对审计意见的判断。进一步地,当客户的应收账款和存货占比越高、客户越重要时,企业诚信更能减少非标审计意见出具。本研究有助于促进企业从审计市场角度理解诚信建设的重要性。