Online ISSN: 2515-8260

Keywords : Audit


Augmented Reality Audit as Experience Solution for Internship during Covid 19

Bambang Leo Handoko; Holly Deviarti; Erna Bernadetta Sitanggang

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 10, Pages 99-108

Internships or practical work for students currently in higher education or university has become a necessity. Internships are important because they introduce students to the world of work, so that students not only learn theory, but also practice. The current condition where the world is hit by the Covid 19 pandemic makes many students unable to physically intern. Students cannot come to work and to clients due to social distancing. Augmented reality is one of the solution so that students can get a augmented internship experience. This research is a descriptive qualitative research. In this study, we present data in the form of literature reviews and observations regarding the use of augmented reality in providing internship experiences to students who specialize in the field of auditing science. The results of our research state that augmented reality is more widely used in providing augmented experiences, students can gain work experience without having to meet people physically, however, some challenges must also be considered in augmented development and augmented reality in audit learning, including: content problems, content development costs are still expensive, and also the issue of health problems after usage.

Methods Of External Quality Control Of Audits

Utegenova Sarbinaz Turdımuratovna

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 7, Pages 733-739

The article deals with the development of science-based proposals and recommendations to identify problems in the organization of auditing organizations in the country in the context of modernization of the economy and to identify promising areas for its development.The article states that audit of financial statements is a necessary and important tool for the economy development, the results of external quality control of audit work in audit companies shows that timeliness and necessity of making these decisions depend on the quality of audits. The existing theories of classification of subjects of audit quality control show that 3 parts: government (financial ministry), audit public associationsand audit companies must work together, also time by time they should do external quality control of audit work. In this regard, it is necessary to consider the nature of audit quality control and those interested in the quality of audits.

The application of auditing internal standards for strengthen positions in the accounting outsourcing services market

Oksana Skotarenko; Elena Gugnina; Olga Zadyora; Evgeniya Muhina; Luiza Moldashbayeva; Tatyana Egorushkina

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 2, Pages 809-813

The practice application of internal auditing standards makes it possible not only to reduce the labor input while conducting audits, increase the level of control over the work of auditors, but also to obtain additional advantages in the market of audit services. In this study's boundaries was found that when choosing an audit firm to receive its accounting outsourcing services, firms primarily focus not on advertising in the media, but on the business partners' advice. To conquer new market positions, audit companies have first of all to strive to improve the quality of services, provided to their clients. This can be achieved by introducing new and improving existing internal standards for auditing.

Augmented Reality Audit as Experience Solution for Internship during Covid 19

Bambang Leo Handoko; Holly Deviarti; Erna Bernadetta Sitanggang

European Journal of Molecular & Clinical Medicine, 2020, Volume 7, Issue 8, Pages 104-112

Internships or practical work for students currently in higher education or university has become a necessity. Internships are important because they introduce students to the world of work, so that students not only learn theory, but also practice. The current condition where the world is hit by the Covid 19 pandemic makes many students unable to physically intern. Students cannot come to work and to clients due to social distancing. Augmented reality is one of the solutions so that students can get an augmented internship experience. This research is a descriptive qualitative research. In this study, we present data in the form of literature reviews and observations regarding the use of augmented reality in providing internship experiences to students who specialize in the field of auditing science. The results of our research state that augmented reality is more widely used in providing augmented experiences, students can gain work experience without having to meet people physically, however, some challenges must also be considered in augmented development and augmented reality in audit learning, including: content problems, content development costs are still expensive, and also the issue of health problems after usage.