Physical Observation

Physical Observation is a type of audit evidence obtained through the direct visual inspection or examination of tangible assets, processes, or activities by an auditor to verify their existence, condition, or occurrence.

69

Publications

3.8K

Citations

288

Authors

114

Institutions

Publications per year

2017–2026

19

Variants

Physical Inspection

Authors

288

  1. YL
    Ying Luo

    Air Force Engineering University, China

    2 publications · 64 citations

    2

    h-index

  2. YC
    Yijun Chen

    Air Force Engineering University, China

    2 publications · 64 citations

    2

    h-index

  3. AI
    Azwindini Isaac Ramaano

    University of Venda, South Africa

    2 publications · 46 citations

    2

    h-index

  4. FF
    F.O. Fabunmi

    Federal University of Technology Minna, Nigeria

    2 publications · 24 citations

    2

    h-index

  5. CM
    Craig M. Klugman

    DePaul University, United States

    2 publications · 203 citations

    2

    h-index

1–5 of 288

Venues

  1. Bulletin of Mathematical Biology

    2 publications · 55 citations

    2

    h-index

  2. Physics Letters B

    2 publications · 68 citations

    2

    h-index

  3. 2

    h-index

  4. 1

    h-index

  5. Journal of Children and Media

    JOCAM · 1 publications · 46 citations

    1

    h-index

1–5