Search results

Respect for people with dementia and their involvement in service planning is explored, based on selected research publications and policy papers, mainly from the Department of Health and the Alzheimer's Society. This article supports the inclusion of people with dementia care in service planning as part of person‐centred care. Necessary adjustments to research methods and ethics committee procedures for gaining informed consent are discussed, as is the importance of ethical policy formation and implementation, in order to achieve person‐centred care. This will ensure a high degree of active involvement by people with dementia, enhancing self‐respect and responding to the needs of this often marginalised population.

This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing the mediating role played by auditors.

This study used a quantitative approach, distributing 322 questionnaires to external auditors in Jordan to explore the potential enhancements of CBAI in auditing. Convenient random sampling was used to gather data from available members of the population, which comprises external audit offices in Jordan. There are a total of 454 audit offices in Jordan, employing diverse auditors, such as partner-owner auditors, assistant auditors and certified auditors. Data analysis was conducted using SmartPLS software, which uses structural equation modeling.

The study’s findings suggest potential cost savings associated with CBAI adoption, streamlined audit processes and increased overall efficiency, thereby boosting audit effectiveness and elevating the quality of audit reports. Moreover, the research observes a change in the role of auditors, with a greater emphasis on analytical and advisory tasks rather than traditional manual procedures. These insights highlight the potential benefits for both auditors and audit clients, underscoring the importance of embracing these technologies to propel the auditing profession forward in the digital era.

This study contributes insights into the impact of CBAI on the audit profession by acknowledging the shift in auditing techniques from manual to digital technology and emphasizing the benefits of cloud computing in terms of accessibility, flexibility, scalability of storage and use of financial data. It also stresses the use of CBAI technology and highlights its potential for automating and accelerating audit operations, efficiently managing client data and improving the accuracy and reliability of audit reports.