Numerical analysis and experimental verification of ISC(Integrated Smart Card) during bending and twist test
Recently, Advancements in information technology increasingly compact, lightweight, easy to pursuing the needs of users as (Needs) to meet the complex application of various types of products have been released. In this study, Numerical analysis of stress distribution and to optimize the location of the inserted device use to consisting of PVC material on the card and load displacement. In addition, through the bending test to evaluate the reliability of the specimen was carried out the validation of numerical analysis.
Purpose – This paper examines the impact of the new, revised International Standard on Auditing (Revised ISA700) in terms of the wording characteristics of Tunisian auditors’ reports. Design/methodology/approach – measurement of the compliance of auditors’ reports issued by Tunisian auditors with the new revised International Standard on Auditing (Revised ISA700) Findings – the audit reports examined are not fully compliant with all the elements enumerated by the new standard issued by the International Federation of Accountants (IFAC) Originality/value – This paper provides new empirical evidence about the level of compliance with the revised ISA700. It discusses the limits on standardisation efforts for national auditors’ reports, and the implications for accounting firms and their audit clients.