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Method for studying discrimination
A type of study used in economics, sociology, political science, and psychology, an audit study is one in which trained employees of the researcher ("auditors")
Audit_study
Inspection, survey and analysis of energy flows in a building
estate, an energy audit is the first step in identifying opportunities to reduce energy expense and carbon footprint. When the object of study is an occupied
Energy_audit
Independent examination of an organization
An audit is an "independent examination of financial information of any entity, whether profit-oriented or not, irrespective of its size or legal form
Audit
Term used in academia
In academia, an audit is an educational term for the completion of a course of study for which no assessment of the performance of the student is made
Academic_audit
Field of study
Another important line of research on race takes the form of audit studies. The audit study approach creates an artificial pool of people among whom there
Sociology of race and ethnic relations
Sociology_of_race_and_ethnic_relations
Committee of a board of directors
An audit committee is a committee of an organisation's board of directors which is responsible for oversight of the financial reporting process, selection
Audit_committee
the treatment in this circumstance. Audit studies are often used for measuring bias or discrimination. Audit studies are part of the construction of a giant
Experimental political science
Experimental_political_science
Method of quantifying the flows of water
A water audit (domestic/household), similar to an energy audit, is the method of quantifying all the flows of water in a system to understand its usage
Water_audit
Independent, objective assurance and consulting activity
Internal auditing is an internally-administered assurance and consulting activity designed to add value and improve an organization's operations. It helps
Internal_audit
Evaluation of government performance
The first Social Audit was carried out in Sweden (1985–88) by John Fry and Ulla Ressner, worklife researchers at the Centre for Swedish Working Life (Arbetslivscentrum)
Social_audit
Voluntary program in the United States
program continued with bipartisan Congressional support. A series of audits, studies and investigations—public and private—starting in the late 1990s, and
Job_Corps
Discrimination in basis of race and ethnicity
Gaddis, S. M. (June 2015). "Discrimination in the Credential Society: An Audit Study of Race and College Selectivity in the Labor Market". Social Forces.
Racial_discrimination
U.S. tax optimization technique
(www.irs.gov - Cost Segregation Audit Technique Guide - Chapter 4 - Principal Elements of a Quality Cost Segregation Study and Report). In addition to providing
Cost_segregation_study
The information audit (IA) extends the concept of auditing from a traditional scope of accounting and finance to the organisational information management
Information_audit
Concept in search engine optimization
A website audit is a comprehensive evaluation of the factors that influence a website's visibility in search engines. It provides an overview of the site's
Website_audit
Examination of an information system
An information technology audit, or information systems audit, is an examination of the management controls within an Information technology (IT) infrastructure
Information_technology_audit
Trial financial report
spreadsheet error. Model audits are sometimes referred to as model reviews, primarily to avoid confusion with financial audit. A study in 1998 concluded that
Model_audit
Topics referred to by the same term
product or system. Audit, auditor or auditing may also refer to: Academic audit, the completion of a course of study for which no assessment is completed
Audit_(disambiguation)
Continuous auditing is an automatic method used to perform auditing activities, such as control and risk assessments, on a more frequent basis. Technology
Continuous_auditing
Guidelines for financial audits
on Auditing Standards provide guidance to external auditors on generally accepted auditing standards (abbreviated as GAAS) in regards to auditing a non-public
Statements on Auditing Standards (United States)
Statements_on_Auditing_Standards_(United_States)
Largest global accounting networks
of their audits since 2009. In another project study on government oversight, it was seen that while the auditors colluded to present audit reports that
Big_Four_accounting_firms
Form of prejudice or discrimination
A 2019 audit study found that lawyers are less likely to take on clients with Black-sounding names than white-sounding names. A 2018 study in The Quarterly
Colorism
Study of strategies for verifying reports
Optimal auditing is the study, in economics and game theory, of how a principal should verify reports made by strategic agents when verification is costly
Optimal_auditing
Assessment of pedestrian accessibility
A walking audit is an assessment of the walkability or pedestrian access of an external environment. Walking audits are often undertaken in street environments
Walking_audit
Health company based in Berlin
(2015-07-08). "Evaluation of symptom checkers for self diagnosis and triage: audit study". BMJ. 351 h3480. doi:10.1136/bmj.h3480. ISSN 1756-1833. PMC 4496786
Ada_Health
to plan other audit procedures. It can also be an audit substantive test involving the evaluation of financial information made by a study of plausible
Analytical procedures (finance auditing)
Analytical_procedures_(finance_auditing)
UK Parliamentary auditing body
The National Audit Office (NAO) is an independent Parliamentary body in the United Kingdom which is responsible for auditing central government departments
National Audit Office (United Kingdom)
National_Audit_Office_(United_Kingdom)
Data analysis software
Computer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. CAATs
Computer-aided_audit_tools
Statements on Auditing Procedure were issued by the Committee on Auditing Procedure of AICPA from 1939 to 1972. The Committee issued 54 SAPs before it
Statements on Auditing Procedure
Statements_on_Auditing_Procedure
Rigorous, organization-wide audit of US organizations
In the United States, the Single Audit, Subpart F of the OMB Uniform Guidance, is a rigorous, organization-wide audit or examination of an entity that
Single_Audit
Supreme governmental accounting body of Spain
person with knowledge in audit, judge, prosecutor, university teacher or a public servant in an office that requires superior studies, lawyer, economist or
Court_of_Auditors_(Spain)
the significant risks to the business. This then encouraged the audit activity of studying these risks rather than just checking compliance with existing
Risk-based_auditing
British multinational professional services and accounting company
merged with Peat Marwick in 1987. KPMG has three main divisions: financial audit, tax, and consulting. Its tax and advisory services are further divided
KPMG
Professional association
role of internal audit, including the annual Global Risk in Focus and North American Pulse of Internal Audit reports, as well as studies addressing topics
Institute of Internal Auditors
Institute_of_Internal_Auditors
Full voting members of accountant evaluation bodies
qualified accountants; for example, individuals who operate in the areas of audit and insolvency must be registered, and only members of certain accountancy
British_qualified_accountants
American Dept of Defense auditing agency
services. Defense contract audits became the responsibility of a single agency, the DCAA, in response to a feasibility study directed by Secretary of Defense
Defense_Contract_Audit_Agency
Questionnaire to screen patients for hazardous and harmful alcohol consumption
was developed from a WHO multi-country collaborative study, the items being selected for the AUDIT being the best performing of approximately 150 items
Alcohol Use Disorders Identification Test
Alcohol_Use_Disorders_Identification_Test
Type of audit
A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance
Financial_audit
Company with few, if any, actual assets or operations
Sharman, J. C. (Fall 2010). "Shopping for Anonymous Shell Companies: An Audit Study of Anonymity and Crime in the International Financial System". Journal
Shell_corporation
of the Study on Urban Functions of the European Spatial Planning Observation Network (ESPON, 2007) the "Larger Urban Zone" (LUZs) of Urban Audit project
List of metropolitan areas in Spain
List_of_metropolitan_areas_in_Spain
Auditing in India is a system of independently reviewing the records/activities and expressing an opinion thereon. Social audit is a process of reviewing
Auditing_in_India
Pathological changes in the vertebrae
Lene (April 2016). "Vertebral Endplate Changes / Modic Changes: An Audit Study Using Antibiotics in 147 Chronic Low Back Pain Patients". Global Spine
Modic_changes
Government of India Civil Service
Indian Audit and Accounts Service (IA&AS) is a group 'A' central civil service under the Comptroller and Auditor General of India, the supreme audit institution
Indian Audit and Accounts Service
Indian_Audit_and_Accounts_Service
Person who audits an entity's financial statements and is independent of that entity
An external auditor performs an audit, in accordance with specific laws or rules, of the financial statements of a company, government entity, other legal
External_auditor
Analysis of waste streams
States), also called waste stream analysis, waste assessment, or a waste audit, is the process of separating and analysing the components of a waste stream
Waste_characterisation
Prejudice, hatred, or bias toward gay men, male homosexuality, or men perceived to be gay
discrimination that primarily disadvantages gay men. His corpus-assisted study reveals how the OGH's language conflates consensual same-sex relations with
Discrimination against gay men
Discrimination_against_gay_men
significant evidence of sex discrimination against women in hiring. In an audit study, matched pairs of male and female pseudo-job seekers were given identical
Gender pay gap in the United States
Gender_pay_gap_in_the_United_States
Bias of scholars allowing their beliefs to shape their research
the work of Neil Gross. Gross conducted an audit study whereby he sent emails to directors of graduate study programs. He varied the emails so that some
Academic_bias
Academic journal
environmental reporting: a review of the literature and longitudinal study". Accounting, Auditing & Accountability Journal. 8 (2): 47–77. doi:10.1108/09513579510146996
Accounting, Auditing & Accountability Journal
Accounting,_Auditing_&_Accountability_Journal
Belief system and practices developed by L. Ron Hubbard
which can only be relieved through an activity called "auditing". Auditing and training to audit are the two primary activities in a Scientology organization
Scientology
Impact on working mothers
Participants offered non-mothers an average of $11,000 more than mothers. An audit study also showed that prospective employers were less likely to call back
Motherhood_penalty
Person responsible for internal audit
The chief audit executive (CAE), director of audit, director of internal audit, auditor general, or controller general is a high-level independent corporate
Chief_audit_executive
American politician
Wave underpayment. The audit was sent to Nassau's county and district attorneys for further review. Maragos released a study concerning the proposed
George_Maragos
Skin damage resulting from long-term pressure
medical surgical nurses in a tertiary hospital: An observational and chart audit study". International Wound Journal. 19 (5): 1165–1179. doi:10.1111/iwj.13712
Pressure_ulcer
Sensitivity auditing is an extension of sensitivity analysis for use in policy-relevant modelling studies. Its use is recommended - i.a. in the European
Sensitivity_auditing
Review of a finished election
election audit is any review conducted after polls close for the purpose of determining whether the votes were counted accurately (a results audit) or whether
Election_audit
Incident about a college essay in the US
allow lawmakers in the state to freeze funding to universities while they audit issues of "ideological bias." In November 2025, Samantha Fulnecky was a
2025 University of Oklahoma essay controversy
2025_University_of_Oklahoma_essay_controversy
practice of auditing will eventually come across and recount a common series of past-life incidents. Scientology describes itself as the study and handling
Scientology beliefs and practices
Scientology_beliefs_and_practices
UK professional body
students must hold a degree. Non-graduates can study the CIA by first completing the Internal Audit Practitioner programme. Business and economics portal
Chartered Institute of Internal Auditors
Chartered_Institute_of_Internal_Auditors
Concept in social psychology
accurately self-report church attendance. Although most employers in an audit study reported that they were willing to give job interviews to young male
Attitude-behavior_consistency
Body of the International Organization of Supreme Audit Institutions
International Organization of Supreme Audit Institutions (INTOSAI) which supports capacity development of supreme audit institutions (SAIs) in developing
INTOSAI Development Initiative
INTOSAI_Development_Initiative
Method of providing feedback to voters
Voter verifiable paper audit trail (VVPAT) or verified paper record (VPR) is a method of providing feedback to voters who use an electronic voting system
Voter-verified paper audit trail
Voter-verified_paper_audit_trail
Auditor and client must be independent
in the business being audited. It ensures that auditors do not have any financial interest in the firms in which they are auditing. Independence requirements
Auditor_independence
Use of technology for auditing
Audit technology is the use of computer technology to improve an audit. Audit technology is used by accounting firms to improve the efficiency of the
Audit_technology
Concept in auditing and accounting
convention within auditing and accounting relating to the importance/significance of an amount, transaction, or discrepancy. The objective of an audit of financial
Materiality_(auditing)
Practitioner of accounting or accountancy
(2015) used archival study to determine whether accountants' personal characteristics may exert a very significant impact during the audit process and further
Accountant
Headquarters of DR in Copenhagen, Denmark
system is included, the excess will be DKK 0.3 billion greater, cf. the audit study, point 2.2. The building complex's name is an example of særskrivning
DR_Byen
Part of a personal name
Lakisha and Jamal? Racial Perceptions from Names Used in Correspondence Audit Studies". Sociological Science. 4: 469–489. doi:10.15195/v4.a19. Barolini, Teodolinda
Given_name
void unless the organization could present better evidence by July 2017. A study published in 2017 by Stéphane Bermon and Pierre-Yves Garnier analyzed 2
Sex_verification_in_sports
plants. Applications for this include design studies, engineering studies, design audits, debottlenecking studies, control system check-out, process simulation
List of chemical process simulators
List_of_chemical_process_simulators
Non-profit circulation-audit organisation
The Audit Bureau of Circulations (ABC) of India is a non-profit circulation-audit organisation. It certifies and audits the circulations of major publications
Audit Bureau of Circulations (India)
Audit_Bureau_of_Circulations_(India)
System of bias and prejudice in favor of heterosexuality
people's suffering and experiences to legitimize their own. Nonetheless, a study presented at the British Psychological Society's Division of Occupational
Heterosexism
Methodology of Scientologists
Auditing, also called processing, is a central practice in Scientology in which a trained "auditor" asks structured questions intended to help a participant
Auditing_(Scientology)
Canal in England
2011, at the Wayback Machine by British Waterways following a Safety Audit study by Transport Initiatives in 2006. Archived January 28, 2011, at the Wayback
Regent's_Canal
Scholarship to study at Wadham College, University of Oxford
awarded in Norway. Norway Scholars receive funding for one or two years of study and research at Oxford University, and the scholar always becomes a member
Norway_Scholarship
Recording economic information
accounting firms and professional bodies. Financial statements are usually audited by accounting firms, and are prepared in accordance with generally accepted
Accounting
U.S. space agency oversight entity
retirement. This audit by the NASA OA focuses on NASA’s effectiveness in maximizing the use of the ISS for human spaceflight studies and activities, as
NASA Office of Inspector General
NASA_Office_of_Inspector_General
Controversial study by Mark Regnerus
peer-review process with respect to the Regnerus study (as well as another study from the same issue). The audit concluded that the peer-review process failed
New_Family_Structures_Study
Type of written document
an internal or external audit, as an assurance service in order for the user to make decisions based on the results of the audit. Auditor's reports are
Auditor's_report
English local auditing body (1983–2015)
The Audit Commission was a public corporation in the United Kingdom from 1983 to 2015. The commission's primary objective was to appoint auditors to a
Audit Commission (United Kingdom)
Audit_Commission_(United_Kingdom)
Multinational professional services brand
It has frequently been fined by regulators for performing audits that fail to meet auditing standards. Amid the Russo-Ukrainian war, PwC assisted Russian
PwC
Technical committee related to accounting in the United States
In the United States, the Auditing Standards Board (ASB) is the senior technical committee designated by the American Institute of Certified Public Accountants
Auditing_Standards_Board
technical quality of software products, and a software audit, which is an externally conducted audit into a project's compliance to specifications, contractual
Software_management_review
2002 U.S. law regarding corporate accounting
a primary objective of the legislation. The IIA study also indicated improvements in board, audit committee, and senior management engagement in financial
Sarbanes–Oxley_Act
Indian civil servant
Commissioner of Customs of the Audit Commissionerate, Zone 1 in Mumbai. She did her schooling at Almora. After school, she went on to study a Bachelor's in Ayurvedic
Shraddha_Joshi_Sharma
Economic and non-economic disadvantage
experience in the labour market compared to other ethnic groups. As an area of study among behavioral economists, psychologists, and sociologists, it ranges
Ethnic_penalty
Bahraini non-profit organization
Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is a Bahrain-based not-for-profit organization that was established to
Accounting and Auditing Organization for Islamic Financial Institutions
Accounting_and_Auditing_Organization_for_Islamic_Financial_Institutions
Records of nursing care
nursing documentation. The systematic review of nursing documentation audit studies in different settings identified the following relevant quality characteristics
Nursing_documentation
Social welfare legislation in India
effectiveness of the mass social audits on NREGA works in Andhra Pradesh, a World Bank study investigated the effect of the social audit on the level of public
Mahatma Gandhi National Rural Employment Guarantee Act, 2005
Mahatma_Gandhi_National_Rural_Employment_Guarantee_Act,_2005
protect intersex people from discrimination. A 2013 first international pilot study, Human Rights between the Sexes, by Dan Christian Ghattas, found that intersex
Discrimination against intersex people
Discrimination_against_intersex_people
Type of U.S. government internal audit
(DoD) are typically audits in which the Government Accountability Office (GAO), the United States Congress' investigative arm, studies how the Department
Government Accountability Office investigations of the Department of Defense
Government_Accountability_Office_investigations_of_the_Department_of_Defense
Country in Southeast Asia and Oceania
Police Forces]. Audit Board of Indonesia Legal Documentation and Information Network (JDIH) – Regulations Database (in Indonesian). Audit Board of Indonesia
Indonesia
all road users." Road safety audits differ from conventional traffic safety studies in two key ways: road safety audits are often pro-active investigations
Road_safety_audit
Sexual abuse scandal in the United Kingdom
perpetrators across the UK. The National Audit on Group-based Child Sexual Exploitation and Abuse ("Casey audit") called for better recording of ethnicity
Grooming_gangs_scandal
Income inequality among races and ethnicities in the United States
in companies, random job audits at the national, state, and local levels have been suggested. Audits have been used to study and find wage inequality
Racial pay gap in the United States
Racial_pay_gap_in_the_United_States
Information security standard
an independent certification body following successful completion of an audit. Certification is optional unless it is required by law, by a contract or
ISO/IEC_27001
English political scientist (1938–2022)
the democratic audit and assessment of democracy led to his appointment as an active consultant on a programme of eight national audits for IDEA (International
David_Beetham
Revenue service of the U.S. federal government
shows that IRS audits raise revenue, both through the initial audit and indirectly by deterring future tax cheating. According to a 2024 study, "an additional
Internal_Revenue_Service
United States economist
"Making It Count: Discrimination Auditing and the Activist Scholar Tradition," in S.M. Gaddis (ed), Audit Studies: Behind the Scene with Theory, Methods
Marc_Bendick_Jr.
Generative AI chatbot by OpenAI
remember your old conversations". The Verge. Retrieved May 24, 2025. "Auditing GPT's Content Moderation Guardrails: Can ChatGPT Write Your Favorite TV
ChatGPT
travel, tourism, insurance
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travel, tourism, insurance