Metrika

  • citati u SCIndeksu: 0
  • citati u CrossRef-u:0
  • citati u Google Scholaru:[]
  • posete u poslednjih 30 dana:32
  • preuzimanja u poslednjih 30 dana:27

Sadržaj

članak: 8 od 8  
Back povratak na rezultate
2021, vol. 15, br. 2, str. 47-65
Upotreba tehnologije dronova u revizorskoj profesiji
State audit institution of the Republic of Serbia

e-adresajakovljevic.i.nemanja@gmail.com
Ključne reči: dron; revizija; popis
Sažetak
Upotreba tehnologije dronova ima značajne potencijale za širu i masovniju primenu u revizorskoj profesiji, pre svega na poslovima sprovođenja revizorskog angažmana u domenu obaveze revizora da prisustvuje popisu zaliha ukoliko su one materijalno značajne sa stanovišta finansijskih izveštaja koji su predmet revizije. Revizija zaliha ima za cilj da ispita i potvrdi tačnost tvrdnji odgovornih lica u entitetu koji je predmet revizije finansijskih izveštaja o iskazanim zalihama. Predmet istraživanja u radu su stavovi lica angažovanih na poslovima revizije o upotrebi tehnologije dronova u revizorskoj profesiji sa akcentom na upotrebu dronova u cilju sprovođenja revizije zaliha. Istraživanje je sprovedeno putem upitnika koji je oglašen putem javno dostupnih mehanizama koji obuhvataju društvene mreže i poslovne kontakte. Glavni zaključak u radu je da postoji zainteresovanost lica angažovanih na poslovima revizije za upotrebu tehnologije dronova u revizorskoj profesiji, uz iskazivanje zabrinutosti za troškove njene upotrebe i njeno zakonsko regulisanje za upotrebu u reviziji kao dokaz za iskazane tvrdnje menadžmenta o zalihama iskazanim u finansijskim izveštajima. Veća zainteresovanost za upotrebu tehnologije dronova postoji kod lica angažovanih na poslovima revizije koja su zaposlena u velikim međunarodnim revizorskim kompanijama, nego kod lica angažovanih na poslovima revizije koja rade u manjim lokalnim revizorskim kompanijama i lica angažovanih na poslovima revizije koja posluju samostalno.
Reference
Alice, R.J. (2020) Estimating mangrove tree biomas and carbon content, a comparison of forest inventory techniques and drone imagery. Frontiers in Marine Science, Volume 6
Appelbaum, D., Budnik, S., Vasarhelyi, M. (2020) Auditing and Accounting During and After the COVID-19 Crisis. CPA Journal, Volume 90, Issue 6, pages 14-19
Appelbaum, D., Nehmer, R.A. (2017) The Coming Disruption of Drones, Robots and Bots: How Will It Affect CPAs and Accounting Practice. CPA Journal, Volume 87, Issue 6, pages 40-44
Appelbaum, D., Nehmer, R.A. (2017) Using Drones in Internal and External Audits: An Exploratory Framework. Journal of Emerging Technologies in Accounting, 14(1): 99-113
Araujo, R.F., Chambers, J.Q., Celes, C.H.S., Muller-Landau, H.C., Santos, A.P.F.D., Emmert, F., Ribeiro, G.H.P.M., Gimenez, B.O., Lima, A.J.N., Campos, M.A.A., Higuchi, N. (2020) Integrating high resolution drone imagery and forest inventory to distinguish canopy and understory trees and quantify their contributions to forest structure and dynamics. PLOS ONE, Volume 15, Issue 12, pages 1-16
Budi, R., et al. (2020) A framework to determine secure distances for either drones or robots based inventory management systems. IEEE Access, Volume 8, pages 170153-170161
Cooper, L.K., Holderness, T.S., Wood, D.A. (2019) Robotic Process Automation in Public Accounting. Accounting Horizons, Volume 33, Issue 4, pages 15-35
da Silva, A.C., Duarte, C.R., Sabadia, J.A., Souto, M.V.S. (2019) Drone in the Environmental Audit: Potentialities and Applications. Yearbook of the Geosciences Institute of the Federal University of Rio de Janeiro, Volume 41, Issue 3, pages 207-215
Gross, A., Hoelscher, J., Reed, B.J., Sierra, G.E. (2020) The new nuts and bolts of auditing: Technological innovation in inventorying inventory. Journal of Accounting Education, 52: 100679-100679
Irizarry, J., Gheisari, M., Walker, B.N. (2012) Usability assessment of drone technology as safety inspection tools. ITcon, Volume 17, pages 194-212
Jakovljević, N. (2021) Irregularities in conducting the list of assets and liabilities. Trendovi u poslovanju, vol. 9, br. 1, str. 94-104
Jannette, Q., et al. (2021) RFID and drones, the next generation of plant inventory. AgriEngineering, Volume 3, Issue 11, pages 168-181
Kotivuori, E., Kukkonen, M., Mehtätalo, L., Maltamo, M., Korhonen, L., Packalen, P. (2020) Forest inventories for small areas using drone imagery without in-situ field measurements. Remote Sensing of Environment, 237: 111404-111404
Leitner-Hanetseder, S., Lehner, O.M., Eisl, C.O.M., Forstenlechner, C. (2021) A profession in transition: Actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3): 539-556
Margaret, S.C., Scott, A.E., Scott, L.S., David, A.W. (2021) Prepare for take-off: Improving asset measurement and audit quality with drone-enabled inventory audit procedures. Review of accounting studies
Munoko, I., Brown-Liburd, H.L., Vasarhelyi, M. (2020) The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2): 209-234
Passalis, N., Tefas, A. (2020) Continuous drone control using deep reinforcement learning for frontal view person shooting. Neural Computing and Applications, 32(9): 4227-4238
Pickard, M.D., Schuetzler, R., Valacich, J.S., Wood, D.A. (2020) Innovative Accounting Interviewing: A Comparison of Real and Virtual Accounting Interviewers. Accounting Review, 95(6): 339-366
Polimeni, R.S., Burke, J.A. (2021) Integrating Emerging Accounting Digital Technologies and Analytics into an Undergraduate Accounting Curriculum: A Case Study. Journal of Emerging Technologies in Accounting, 18(1): 159-173
Protić, M. (2020) Role and obligations of the external auditor in the physical list of inventories for 2020. Journal of Tax Legal Instructor
Sanjab, A., Saad, W., Basar, T. (2020) A Game of Drones: Cyber-Physical Security of Time-Critical UAV Applications With Cumulative Prospect Theory Perceptions and Valuations. IEEE Transactions on Communications, 68(11): 6990-7006
 

O članku

jezik rada: engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/poseko20-34087
primljen: 22.09.2021.
prihvaćen: 23.12.2021.
objavljen u SCIndeksu: 18.08.2022.

Povezani članci

Nema povezanih članaka