Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
Neural Networks and Rules-based Systems used to Find Rational and
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This documentary research, through activities carried out in Audit and Assurance II, aims to identify problems studied in terms of effects of hyperinflation in Venezuela on financial audit processes, analyzed by seventeen (17) Sixth semester students in the Public Accounting career at the Universidad Católica Andrés Bello, developed during the months of October to December 2019. Among the most outstanding conclusions, the fact that hyperinflation generates profound distortions in financial statements can be observed. which cannot be solved from an audit process. These distortions have generated that accounting information, and therefore the audited information, is not reliable or comparable in favor of different users; being so, they are no longer useful for all purposes. Students considered that the historical information is not comparable, and consider that restated data should be a better approximation; however, they consider that the data provided by government authorities could be not reliable. They identify exchange control, reconversion processes, as well as other state measures, as triggers of hyperinflation.
Wladimir García C.. 2026. \u201cHyperinflation in Venezuela, and its Financial Audit Effects\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 22 (GJMBR Volume 22 Issue C4): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
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Total Score: 101
Country: Venezuela
Subject: Global Journal of Management and Business Research - C: Finance
Authors: Wladimir García C. (PhD/Dr. count: 0)
View Count (all-time): 157
Total Views (Real + Logic): 1374
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Publish Date: 2026 01, Fri
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This documentary research, through activities carried out in Audit and Assurance II, aims to identify problems studied in terms of effects of hyperinflation in Venezuela on financial audit processes, analyzed by seventeen (17) Sixth semester students in the Public Accounting career at the Universidad Católica Andrés Bello, developed during the months of October to December 2019. Among the most outstanding conclusions, the fact that hyperinflation generates profound distortions in financial statements can be observed. which cannot be solved from an audit process. These distortions have generated that accounting information, and therefore the audited information, is not reliable or comparable in favor of different users; being so, they are no longer useful for all purposes. Students considered that the historical information is not comparable, and consider that restated data should be a better approximation; however, they consider that the data provided by government authorities could be not reliable. They identify exchange control, reconversion processes, as well as other state measures, as triggers of hyperinflation.
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