CINXE.COM

<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="120"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "publications.waset.org",cType: 'non-interactive',cRay: '913538283ac3d083',cH: 'E7Oby.F0iewfFerVn5NG3jX2SzpuH94F.qekxyFb_90-1739789456-1.2.1.1-QEoacOa5DVryJ1ZcCUI2pujEYLUlfCr.iQjFRpPRwsvh6Mu4aXs.vap8SCFdqI4a',cUPMDTk: "\/abstracts\/search?q=auditing&__cf_chl_tk=7D5qQAaIhyljw8N5dx8t0Wv3NTnzi3GSVOVB9RPzz1A-1739789456-1.0.1.1-bp7wqzV.z.JMdcfw3Qhg0tnOHPjV5jOKgebMVb5uNzw",cFPWv: 'b',cITimeS: '1739789456',cTTimeMs: '1000',cMTimeMs: '120000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/abstracts\/search?q=auditing&__cf_chl_f_tk=7D5qQAaIhyljw8N5dx8t0Wv3NTnzi3GSVOVB9RPzz1A-1739789456-1.0.1.1-bp7wqzV.z.JMdcfw3Qhg0tnOHPjV5jOKgebMVb5uNzw",md: "SG_MlXVkIULGRWIN.jFkw0BHlmaQ76gqSU6WKg8mv.E-1739789456-1.2.1.1-R.O4nDoggRJ8L4GCMF7jcMj20ij8sjnD9XtQ6.nfC6UaYrEbMzXyJbtaic9P2SUcf7a6_OQPIlP7oLRSZQEupwppXc.jdovi0mCHTM9kJNC8LMiAXNC.y5CJRHkeHuxexTAq.68LayAEmz7Pgvo8blwVZ6zpPZSVTpOyrz7uO1psn9S.V7LdwrA80ma.4FH3wMugGae5koc9avnS8oRvqlvpNVejFjko_S9OkG0dkRrHOiZ_gwgh1nyl0dbjVeK8f1ihGFMbj53NJW4W0YqqpHYA53wgqyO4wUeYi7Cr.JUslwapfNkdDzJ6gsmRcDb1gUxQYKoOtNlnW_oTVsiVA4I5r762Q0naiKkiLkKlDwayYTsASWUm8fzntVDLg4W.K_y8rw90fYm7Fyp2q50mk.uAjbXYCa5ZdbJXusQkq1gabaApXZk9nN5MhBC7wgtPUB2C7ok82mv8giU3uPCCcP7B0XFxmLKT..84HEbiOu5_Ah60dut_U3B8umhLAj0eLfKzYRWvYx1_344WUX7mB0aHazFPJ9Z5HFG9o5M9c.UHV5ORS8UOJGkRLZ83hf9cjx3IuhaNm9DQXNPikNRgbwUGdIqQfZmn9AmcQNYEp3TcTHgaXi6gCM6qePfKe8c1YW1QNULEePWJhKX0s5ZpqHGpDDk3OjE3.yojvN5_lWL0ZeiQkm0OyTsXHrOiwB.lNMKBTD4sa5BWFc9SKycaxyX2wZfkN4Yz8Szls6e_4WxiURIIR1G2.OOyN09K2wKWLwQwqLVTvTdKi92o84ToHkPMWOJ1lrln4PVlzb_evXPyjZQnEniKJ8g58b9KzPHFq0ghz2Tv3sufZjJe1Mc7HbzvCt3Al.9VmqRBF5t2T4BvvGll7n.8bB.yT59X.Rxjx9Vd4pUYlyR1vNzWrkUHyLejK55r1zIXaSnftfbs2_ocaXhXJoagcRWtpS_IAwY5N_gq17aPNw8gW5Vsvz86DD88EPCiHJh1Y5G6lHJp8.Vyx6rpWLVP8JOI4cvRJnbuS3IPyGaTaLANaLJ17TMV0w6a7f39L9lAjuocktvxcvFCmVw1ylUP.S_9SihsuyHXeRxbueOFOKgvvXGhXcSOoI_NTiPKhUIqgJk07ghgMEBdTj.ikkoPqFC.4wPKzVgtZKNC_sDBWqQW7vcTurMCAqyp0yMIceg1h.mt_IxRXvFuBnX2FrtYcgarX7MAMIgcVoxksnBbG1Duzun0t.y.DFoAmjFdQZe99ur7SvjrwalyRT9vt0b303.DWdZOqsQ2sfer9ETYetLuyKdkJedUvxz_tMnkvxUy5A8by.QZVrp2lJUMhMae2KcTXD1DOzV8KBRNe..mw.TRECYbstZ.oHCm0hlvsjs_aB29jkXWCfxNB_jZlbaCCm1Q18zh1AeOeEFZlMNY_NGn9.zf6fVnyiEbKryKb6XFery75ETMa_Pwp2FrwPnVIzSf42pH7g9Vnu45qRxLepGGR6bV9rZgzZpMSpt_GhAdJOKKv3FkF_Z7p6Y_OdQY.Pmu0dcKt_b2zDg9cLL9UYrHhC46iqgfTCO6Q0F_uIA6soMaOWF287FKcqj4lIFdX1m3lWqQMiIAF_5R50b_UA5DKbCdEYKH2VmqfVpB0L56dtedWTFZKXfYLin0yR0X15uroDMmX5cRpiwRU7VXD6KIBJYk.m7z0GFu4nzM.QTRyquBnhUUoxlPYCs1wOBdUYsTSvFdDcx0s73.uExwWZOyIrLs4zr08m9h3OTFBBrfQANDUTUYunWbbDu.QG67KCpWOMsfgrm9tz8tLmFxknTzSQwfDENvVe4os3djVhEepm4GhaW0y.GqqU0Is6yh2L3MDKTxJKsQlon7GKAlzdgbOIXfVhticwyetaq4z7bnuF3LdvBDa4FK96NrWDrtTEksSXwd1.Y7s11BD10y5BIS5ZTte9u5ug",mdrd: "uO6LUsHkPNlGH_Mps85N4XKoBZdHwl9jhz3EveJAHbo-1739789456-1.2.1.1-KOAPww1QsgljB_6cKmOHMwCrOHZb8RK4Zm6bEr9O49hu7JblJsM7H_OxYnnw08_W2L2SIvrtkhjndHQ1MdwpqttRkLYqgHo9Cdb7lvZnfmrPcOHC1mGLemubQUYK_AGIRoaDKktJgGwsza.XDJY93baox545BjRybUhPvBiSMpflBV0AqsC6jouzftwKog3XF4At8dFvN25z_INd6sOZlgDgqJlRcEE7JVKU0RjTm16NaRyCy0FK037gjyEUPluFPl44Mi.wg8QGLYqSsniPpD6iGBfyYuqorYmqIwh5XAr0pHmUDDvaxu7sRu9vhi6XaRI1DTy.bqAI8_mWMQkzxOys9cxw3pfAA1tIT3PEDlNo7.99M4G7CCWdQrEjxitYLpwsXoUrhBLGOviGWSXNavAoG.uylzBitaJJMW7EGY1zOBtz5s5sJkhG2uPO3PSiwWHp9EimnSdw5uXKwX1Sm5eRzdVKnTnWAhmo4fas2HwvzpnEo6jw_h_ReZR4LYoM6.926N6l7HvSmAp6f4ge8i0k9CpRkvwdcWJHG6Ig8mFQhbm_sblc8MpKUY14Vix.RBfU.Qf.DB5fAH_44v4m_eKzgMUSe9GpQXdLfoVX5CDd0477tL7miNH8.jZZz.DLFa1_49IzT84G2c_EL3J6jpOUmQhXu1YrQyLybUDq2u2aN6JOMjEkt1y3GQlM8pigIXOoZLeZHbt9j3XfJUmaUnzbZYHDGJvy_i3SggxdEk4OyN.oZntGZTvuY6HDnRlunbElmR0F_y8AgCm8E6bT_PHzddKdAOkHRbQMuAs9BcoHxyyK2YuppfeGGTXA5pgz1SQh5kapXG6zNX0n7RXQzeLI3wp5NK8Tz_dt6aWGHp9crNcp1VbGWkTONwX9ga4ZhRXxCDrXsa03y93B8qH921ARpb.7_wAGabeT39r7RmwfXQNABn6BVTmwtsWZSw0T1dQJmj8DECXSqIDbINOzcMJ.nzn8fC1q.GHm2L8cL_lFk4ZMFdJorkiErTBiImt6QknTqTMTKQcv069HfjxtLU.1ngoR5.X5mP0Apa.a4i4gpPGFIXtcjXzUsco5RTa5rpfkdE_sCP6OSDicHrbG1rM7.tKUWJ0NF8ESlkF._C0WC7HHA6YP7o9CpNXWTkImgZV_mkPkPpyxtuaB386n2pEdZ1KXd.jEoTEv8v50ymlKBQutP.Z0T21oeL7.4MRdgaZjTHLK5SgRk5nKmZD6Vcsakhv9rMvGH5AebV8XJlQ5Pmn90Xx8TSO1yvavqBv2JdV4CO608elMussx_zstY3HKTzisLnMBGtUN_dyrOUiwhw1q9TrIFdPfpvMoJm8_Na5QG63Z5M58nqCyPwBOaawgqTUdSUFAGajuPfqIdD1JEutaTg1.zZz5tEr6wqDNc1IG0IRKDBory04ZJznTFUpCDy3m6xEfmENbKntWjzav9Ykpz9HMfoOtrQ5nx21jha87LN.ddJ.TTKHyy1o5001kvf_ibXNTwDr2oYo7TzgpDBhK6bvjftWQ0Zo8QYDX.ywx.BMEmFpRdtz7mHIm0q8DH12uBd6SzKGbTj9MvZPzsnw7PlrDyM5nnUsBZ1R9Z1n1mC2O7o1Or77ULUg_ud7shlZmHSxmf2nu7NRYFkFv27XUGOzUkw42Qhm8vYIMCaQim9xpTE8EsAiFNgD6uC658s3l4lYVSJHK_EGZkkRVu24FTNEs_4HVQGkRshCGfglQoc9Eq_E9Y0O_2FKnxLGhPlasFcEI4J4Xg6OcZ8TpXJTdHXCFxht6aTnighHLnB2JOD.fFAZtM2kYjmmMSqqcf.wsLDTGteKO1bAPhMSJFixbNTHo_iSXNIeFWQC_G4LwSstR0i3F2eWyaWovEFheW.J2uENuRo8D13xpuxbB.OeQu0MW.X2HnJDrIh30ULljqSCfp7elzTX1cI2H3RjpqE7BqGH8YSAbDVA899q.QeoMAPTpcIk6HLADgcCEdY4YyMROP6xbsA7DkzN1xg"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/b/orchestrate/chl_page/v1?ray=913538283ac3d083';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/abstracts\/search?q=auditing&__cf_chl_rt_tk=7D5qQAaIhyljw8N5dx8t0Wv3NTnzi3GSVOVB9RPzz1A-1739789456-1.0.1.1-bp7wqzV.z.JMdcfw3Qhg0tnOHPjV5jOKgebMVb5uNzw" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>