{"id":"W2048297873","doi":"10.1108/13590790310808583","title":"Understanding the company audit process in the UK, Canada and USA: panacea or nuisance?","year":2002,"lang":"en","type":"article","venue":"Journal of Financial Crime","topic":"Risk Management in Financial Firms","field":"Business, Management and Accounting","cited_by":3,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Audit; Materiality (auditing); Business; Auditor independence; Audit substantive test; Auditor's report; Joint audit; Audit evidence; Balance sheet; Chief audit executive; Statutory law; Audit risk; Safeguarding; Merge (version control); Finance; Internal audit; Law; Political science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.00561932,0.0005309747,0.0004245166,0.005821083,0.01553943,0.02098663,0.001988325,0.006101172,0.004068916],"category_scores_gemma":[0.01999785,0.0005002934,0.0004212364,0.009853661,0.02427356,0.01241897,0.003229312,0.006239272,0.0005052229],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.1306737,"about_ca_system_score_gemma":0.1830751,"about_ca_topic_candidate":true,"about_ca_topic_consensus":true,"about_ca_topic_score_codex":0.9903067,"about_ca_topic_score_gemma":0.9925962,"domain_scores_codex":[0.9905933,0.002025829,0.0003781459,0.0005189626,0.002747605,0.003736347],"domain_scores_gemma":[0.9816123,0.005603848,0.001713251,0.0005727525,0.008274742,0.002223163],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"qualitative","study_design_scores_codex":[0.00004960228,0.00003027457,0.01386366,0.0001924741,0.00001574527,0.0006367565,0.1388462,0.0008958468,0.0001597274,0.671972,0.1016972,0.07164039],"study_design_scores_gemma":[0.00001426024,0.00003083937,0.05069858,0.002295692,0.00004769585,0.0005620934,0.2384714,0.001607878,0.0004034163,0.05672557,0.6489427,0.0001998335],"study_design_candidate":"qualitative","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.1155594,0.06232828,0.01104315,0.4791992,0.002397544,0.0001917656,0.0008567152,0.0002374821,0.3281865],"genre_scores_gemma":[0.909624,0.02115648,0.003939894,0.02256091,0.00024271,0.00006714281,0.0002173534,0.0001028587,0.04208875],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1306737,"threshold_uncertainty_score":0.9481087,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08444093523132086,"score_gpt":0.2469201685365538,"score_spread":0.1624792333052329,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}