Accounting And Auditing Practices In Africa

Author : Mariaan Roos
Publisher : AFRICAN SUN MeDIA
Page : 178 pages
File Size : 48,6 Mb
Release : 2017-06-28
Category : Business & Economics
ISBN : 9781928357445

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Accounting and Auditing Practices in Africa by Mariaan Roos Pdf

This book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors' report and investment decisions, the role of government audit committees, and audit fees and audit quality.

Author : Mariaan Roos,Lesley Stainbank
Publisher : AFRICAN SUN MeDIA
Page : 170 pages
File Size : 41,6 Mb
Release : 2017-06-26
Category : Business & Economics
ISBN : 9781928357438

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Accounting and Auditing Practices in Africa by Mariaan Roos,Lesley Stainbank Pdf

ÿThis book comprises nine chapters drawn from the papers presented at the fourth annual conference of the African Accounting and Finance Association which took place in Somerset West, South Africa in 2014. The chapters address a number of aspects of accounting, ranging from the adoption of IFRS for SMEs in Africa, the compliance by SMEs with IFRS for SMEs in Ghana, the provision of finance to small businesses, drivers of corporate failures, financial regulations, the audit of casinos, the auditors? report and investment decisions, the role of government audit committees, and audit fees and audit quality.

Author : Sonia R. Johnson
Publisher : Unknown
Page : 86 pages
File Size : 40,8 Mb
Release : 1992
Category : Accounting
ISBN : IND:30000060636747

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Quality Review Schemes for Auditors by Sonia R. Johnson Pdf

Author : Patrick Onwura Nzechukwu
Publisher : CRC Press
Page : 617 pages
File Size : 48,8 Mb
Release : 2016-11-25
Category : Business & Economics
ISBN : 9781315352152

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Internal Audit Practice from A to Z by Patrick Onwura Nzechukwu Pdf

This book addresses the practice of internal auditing using GAAS (Generally Accepted Auditing Standards), GAGAS (Generally Accepted Government Auditing Standards) and International Standards for the Professional Practice of Internal Auditing (Standards) as enunciated by the IIA. Unique in that it is primarily written to guide internal auditors in the process and procedures necessary to carry out professionally accepted internal audit functions, it includes everything necessary to start, complete and evaluate an internal audit practice, simplifying the task for even non-professionals.

Author : Venancio Tauringana,Kojo Menyah,Joshua Abor,Musa Mangena
Publisher : Emerald Group Publishing
Page : 259 pages
File Size : 54,6 Mb
Release : 2012-11-21
Category : Business & Economics
ISBN : 9781781902233

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Accounting in Africa by Venancio Tauringana,Kojo Menyah,Joshua Abor,Musa Mangena Pdf

The objective of Research in Accounting in Emerging Economies is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.

Author : Omimakinde J. A, Denson Muvandi, Dr. John Baguma Muhunga Kule, Calystus Ayodi
Publisher : AJPO Journals USA LLC
Page : 86 pages
File Size : 45,7 Mb
Release : 2023-01-03
Category : Business & Economics
ISBN : 9789914745849

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Financial Accounting Practices and Their Impact on Different Financial Institutions in Africa by Omimakinde J. A, Denson Muvandi, Dr. John Baguma Muhunga Kule, Calystus Ayodi Pdf

TOPICS IN THE BOOK Impact of Corporate Governance on Accounting Standards’ Compliance in Nigerian Public Institutions The Influence of Contemporary Neo-Liberal Capitalistic Practices to the Accountants’ Conceptualization of Business Ownership: Towards a Common Good Centric Ethical Critique Financial Accountability and Financial Performance of Savings and Credit Cooperatives in Mid-Western Uganda The Mediating Role of Financial Accountability in the Relationship between Internal Control Environment and Financial Performance of Savings and Credit Cooperatives in Mid-Western Uganda Cash Management and Financial Value of Commercial Banks in Kenya

Author : George Puttick,Sandra D. Van Esch
Publisher : Unknown
Page : 0 pages
File Size : 44,5 Mb
Release : 2004-04
Category : Auditing
ISBN : 0702156914

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The Principles and Practice of Auditing by George Puttick,Sandra D. Van Esch Pdf

This new edition of a standard accounting reference for students and practitioners includes commentary on the most recent South African auditing standards (SAAS). South African auditing practice statements (SAAPS), and audit and accounting guides. New information is also provided on the audit implications of relevant South African statements of generally accepted accounting practice. This edition also integrates the implications of computerized environments for audit and assurance services. Students, practitioners, and financial personnel in all businesses concerned with corporate governance and with responsibility for risk management and internal controls will find a wealth of information in this book.

Author : George Puttick,Sandy van Esch
Publisher : Juta and Company Ltd
Page : 1300 pages
File Size : 40,7 Mb
Release : 2007
Category : Business & Economics
ISBN : 0702172685

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The Principles and Practice of Auditing by George Puttick,Sandy van Esch Pdf

A valuable resource for students preparing for certification, registered accountants and auditors, and financial personnel in various businesses, this is the 9th updated edition of a classic auditing text. Integrating theory with practice and application, it is up-to-date with the field's recent and gradual transition from self-regulation to external auditing and supervision.

Author : United Nations Economic Commission for Africa
Publisher : United Nations
Page : 288 pages
File Size : 45,7 Mb
Release : 2009-12-21
Category : Political Science
ISBN : 9789210598781

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African Governance Report II, 2009 by United Nations Economic Commission for Africa Pdf

The African Governance Report is the most comprehensive report on governance in Africa, assesses and monitors the progress African countries are making on governance, identifies capacity gaps in governance institutions and proposes polices and strategic interventions aimed at promoting good governance on the continent. It focuses on political and economic governance, development of the private sector and corporate governance, checks and balances in political power, institutional effectiveness and accountability of the executive, human rights and the rule of law, corruption and institutional capacity building. The theme of this second edition of the Report is that Africa has made progress in improving governance.

Author : Gary J. Previts,Peter Walton,Peter Wolnizer
Publisher : Emerald Group Publishing
Page : 262 pages
File Size : 51,6 Mb
Release : 2012-07-17
Category : Business & Economics
ISBN : 9780857248152

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Global History of Accounting, Financial Reporting and Public Policy by Gary J. Previts,Peter Walton,Peter Wolnizer Pdf

The Global Accounting History four volume set aims to establish a benchmark reference source that covers the evolution of accounting, financial reporting and related institutions for all major economies in the world in a comparable way.

Author : Leona Achtenhagen,Ethel Brundin
Publisher : Springer
Page : 238 pages
File Size : 47,5 Mb
Release : 2017-05-18
Category : Business & Economics
ISBN : 9789811045363

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Management Challenges in Different Types of African Firms by Leona Achtenhagen,Ethel Brundin Pdf

This book focuses on management challenges in different types of companies, ranging from small to large, from private to public and from service to manufacturing in the African context. With empirical data from countries as diverse as Rwanda, Kenya and Ethiopia, it discusses the increasing economic importance of the African continent, covering relevant topics on sustainability and environmental issues, exports, logistics, HR issues, innovation and financial reporting. Through different conceptual insights and empirical case studies, the research presented serves as a useful resource for academics, students, and policy-makers interested in in-depth studies on management challenges in Africa.

Author : Richard Cascarino
Publisher : Juta and Company Ltd
Page : 454 pages
File Size : 54,6 Mb
Release : 2007-04
Category : Auditing, Internal
ISBN : 0702172693

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Internal Auditing by Richard Cascarino Pdf

Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.

Author : Mr.Peter C. Hayward,Mr.George Iden,Mr.Tonny Lybek,Mr.Hassanali Mehran,Mr.Stephen Swaray,Mr.Piero Ugolini,Jean-Pierre Briffaut
Publisher : International Monetary Fund
Page : 126 pages
File Size : 41,8 Mb
Release : 1998-10-01
Category : Business & Economics
ISBN : 1557757585

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Financial Sector Development in Sub-Saharan African Countries by Mr.Peter C. Hayward,Mr.George Iden,Mr.Tonny Lybek,Mr.Hassanali Mehran,Mr.Stephen Swaray,Mr.Piero Ugolini,Jean-Pierre Briffaut Pdf

This study takes stock of progress made so far in the financial sectors of sub-saharan African countries. It recommends further reforms and specific measures in the areas of supervision, development of monetary operations and financial markets, external sector liberalization, central bank autonomy and accountability, payments system, and central bank accounting and auditing.

Author : OECD,African Development Bank
Publisher : OECD Publishing
Page : 188 pages
File Size : 50,5 Mb
Release : 2012-09-20
Category : Electronic
ISBN : 9789264169586

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Stocktaking of Business Integrity and Anti-Bribery Legislation, Policies and Practices in Twenty African Countries by OECD,African Development Bank Pdf

This book features the results of a stocktaking exercise of business integrity and anti-bribery policies for 28 countries in Africa. It is the result of a collaborative initative between OECD and the African Development Bank.

Author : Jayne Maree Godfrey,Keryn Chalmers
Publisher : Edward Elgar Publishing
Page : 344 pages
File Size : 51,8 Mb
Release : 2007-01-01
Category : Business & Economics
ISBN : 1782542701

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Globalisation of Accounting Standards by Jayne Maree Godfrey,Keryn Chalmers Pdf

In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.