The assessment mode of the CPA audit independence risk based on the Rough Set Theory is a risk assessment method and using the Analytical Hierarchy Process, whose aim is to solve the bid management in the process of t...The assessment mode of the CPA audit independence risk based on the Rough Set Theory is a risk assessment method and using the Analytical Hierarchy Process, whose aim is to solve the bid management in the process of the Financial Statement Insurance. Firstly, according to the general instance of the accountant office, the experts grade the risk elements to establish the decision-making table; secondly, construct the judgment matrix using the attribution dependence degree of Variable Precision Rough Set to obtain relative importance, and further get the general importance for all of risk elements; Finally, establish the general assessment mode of the audit independence risk.展开更多
Using, the method of correlation coefficient, this paper discusses the empirical relationship between audit tenure and audit opinion in annual reports in China A-share market and period of mandatory rotation of audito...Using, the method of correlation coefficient, this paper discusses the empirical relationship between audit tenure and audit opinion in annual reports in China A-share market and period of mandatory rotation of auditor. The research finds that the negative correlation between auditor tenure and non-standard unqualified audit opinion is statistically significant, and auditor tenure might impair his/her independence. To enhance auditor independence and improve audit quality, it is necessary to rotate mandatory auditor. The results also fred that consecutive auditing years should not exceed 5 years when the existing auditor has been the auditor of listed company, and mandatory rotation of auditor adapts to the rotation of CPA firms in charge of a client.展开更多
The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose...The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.展开更多
This work addresses the problem of supervised classification for highly correlated highdimensional data describing non-independent observations to identify SNPs related to a phenotype.We use a general penalized linear...This work addresses the problem of supervised classification for highly correlated highdimensional data describing non-independent observations to identify SNPs related to a phenotype.We use a general penalized linear mixed model with a single random effect that performs simultaneous SNP selection and population structure adjustment in highdimensional prediction models.Specifically,the model simultaneously selects variables and estimates their effects,taking into account correlations between individuals.Single nucleotide polymorphisms(SNPs)are a type of genetic variation and each SNP represents a difference in a single DNA building block,namely a nucleotide.Previous research has shown that SNPs can be used to identify the correct source population of an individual and can act in isolation or simultaneously to impact a phenotype.In this regard,the study of the contribution of genetics in infectious disease phenotypes is of great importance.In this study,we used uncorrelated variables from the construction of blocks of correlated variables done in a previous work to describe the most related observations of the dataset.The model was trained with 90%of the observations and tested with the remaining 10%.The best model obtained with the generalized information criterion(GIC)identified the SNP named rs2493311 located on the first chromosome of the gene called PRDM16((PR/SET domain 16))as the most decisive factor in malaria attacks.展开更多
文摘The assessment mode of the CPA audit independence risk based on the Rough Set Theory is a risk assessment method and using the Analytical Hierarchy Process, whose aim is to solve the bid management in the process of the Financial Statement Insurance. Firstly, according to the general instance of the accountant office, the experts grade the risk elements to establish the decision-making table; secondly, construct the judgment matrix using the attribution dependence degree of Variable Precision Rough Set to obtain relative importance, and further get the general importance for all of risk elements; Finally, establish the general assessment mode of the audit independence risk.
文摘Using, the method of correlation coefficient, this paper discusses the empirical relationship between audit tenure and audit opinion in annual reports in China A-share market and period of mandatory rotation of auditor. The research finds that the negative correlation between auditor tenure and non-standard unqualified audit opinion is statistically significant, and auditor tenure might impair his/her independence. To enhance auditor independence and improve audit quality, it is necessary to rotate mandatory auditor. The results also fred that consecutive auditing years should not exceed 5 years when the existing auditor has been the auditor of listed company, and mandatory rotation of auditor adapts to the rotation of CPA firms in charge of a client.
文摘The effective operation of a design assurance system cannot be achieved without the effective performance of the independent supervision function.As one of the core functions of the design assurance system,the purpose of the independent supervision function is to ensure that the system operates within the scope of procedures and manuals.At present,the function of independent supervision is a difficult and confusing issue for various original equipment manufacturers as well as suppliers,and there is an urgent requirement to put forward relevant requirements and form relevant methods.Based on the above mentioned objective,the basic requirements of the independent supervision function of design assurance system were studied,the problems and deficiencies in the organization,staffing,and methods existing in the current independent supervision function were analyzed,the improvement suggestions and measures for the performance of the independent supervision function from the aspects of the organization,staffing,procedures,and suppliers were put forward.The present work and conclusions provide guidance and direction for the effective operation of the design assurance system.
文摘This work addresses the problem of supervised classification for highly correlated highdimensional data describing non-independent observations to identify SNPs related to a phenotype.We use a general penalized linear mixed model with a single random effect that performs simultaneous SNP selection and population structure adjustment in highdimensional prediction models.Specifically,the model simultaneously selects variables and estimates their effects,taking into account correlations between individuals.Single nucleotide polymorphisms(SNPs)are a type of genetic variation and each SNP represents a difference in a single DNA building block,namely a nucleotide.Previous research has shown that SNPs can be used to identify the correct source population of an individual and can act in isolation or simultaneously to impact a phenotype.In this regard,the study of the contribution of genetics in infectious disease phenotypes is of great importance.In this study,we used uncorrelated variables from the construction of blocks of correlated variables done in a previous work to describe the most related observations of the dataset.The model was trained with 90%of the observations and tested with the remaining 10%.The best model obtained with the generalized information criterion(GIC)identified the SNP named rs2493311 located on the first chromosome of the gene called PRDM16((PR/SET domain 16))as the most decisive factor in malaria attacks.
