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Cloud Computing has gained high attention by provisioning resources and software as a service. Throughout the years, the number of users of clouds is increasing and thus will increase the number of tasks and load in the cloud. Therefore, scheduling tasks efficiently and dynamically is a critical problem to be solved. There are many scheduling algorithms that are used in cloud computing but most of them are concentrating on minimizing time and cost and some of them concentrate on increasing fault tolerance. However, very few scheduling algorithms that considers time, cost, and fault tolerance at the same time. Moreover, Considering pricing models in developing scheduling algorithms to provide cost-effective fault tolerant techniques is still in its infancy. Therefore, analysing the impact of the different pricing models on scheduling algorithm will lead to choosing the right pricing model that will not affect the cost. This paper proposes developing a scheduling algorithm that combines these features to provide an efficient mapping of tasks and improve Quality of Service (QoS).

This paper investigates some essential questions that might interest auditors regarding the impact of artificial intelligence (AI) applications on the auditing profession by reviewing a selective bibliography of papers published mainly between 2016 and 2020. It discusses the major AI applications in the auditing field and explores the associated benefits in increasing auditing work’s effectiveness, efficiency, and quality. It further illustrates the major internal critical considerations that should be taken into account before AI application adoption in auditing practices, from initial decision-making to the use of proper countermeasures, to ensure the successful and effective implementation of AI applications. The extent to which AI applications in the accounting and auditing field might affect current hiring practices and threaten an auditor’s job, as performed today, is discussed and various debates and contradictory opinions are presented. The major AI applications adopted by the Big Four accounting firms are also discussed.

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