Audit Effectiveness

Author : Kamil Omoteso
Publisher : Routledge
Page : 191 pages
File Size : 51,6 Mb
Release : 2016-04-08
Category : Business & Economics
ISBN : 9781317177456

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Audit Effectiveness by Kamil Omoteso Pdf

In Audit Effectiveness, Dr Kamil Omoteso examines how information technology is changing the landscape for the audit profession as IT tools and techniques continue to be developed for auditors in the pursuit of quality, efficiency and effectiveness. In addition to shedding light on practical subjects such as audit automation, continuous online auditing and computer auditing, this book introduces some theory that helps explain the motivation for the use of new tools and techniques, and assists understanding of their impact on the quality of audit judgment. The book proposes a three-layered model - an integration of contingency, socio-technical systems and structuration theories - for a comprehensive understanding of IT’s impact on audit. The model advocates that the use of IT in audits is a function of certain contingent factors that determine an optimal mix of human skills and technological capabilities, which would lead to changes in the nature of auditors’ roles and outputs and audit organisations’ structures. Dr Omoteso puts forward an audit automation maturity model that can help audit firms/departments to understand their current level of IT integration and how to systematically enhance their capabilities with a view to meeting modern IT challenges - taking them from the position of mere ’followers of technology’ to that of effective ’leaders of technology’. Audit Effectiveness is for anyone practising in auditing or accounting automation, as well as for those with an academic or research interest in the challenges posed by technological advances for auditors in particular, and for managers in general.

Author : Anonim
Publisher : DIANE Publishing
Page : 92 pages
File Size : 48,9 Mb
Release : 2002
Category : Electronic
ISBN : 9781428943926

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The accounting profession status of panel on audit effectiveness recommendations to enhance the selfregulatory system by Anonim Pdf

The accounting profession maintains a voluntary, self-regulatory system through the American Institute of Certified Public Accountants (AICPA) that includes establishing professional standards, monitoring compliance with professional standards, disciplining members for improper acts and substandard performance, and conducting oversight of the system. You expressed concern about the effectiveness of the self-regulatory system and whether the Panel's recommendations would be implemented fully. Specifically, you requested that we (1) determine the status of the Panel's recommendations to address limitations of the self-regulatory system, and (2) identify any gaps in actions taken to implement the Panel's recommendations and their likely impact on overcoming the limitations of the self-regulatory system identified by the Panel.

Author : OECD,World Health Organization
Publisher : OECD Publishing
Page : 128 pages
File Size : 55,8 Mb
Release : 2019-10-17
Category : Electronic
ISBN : 9789264805903

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Improving Healthcare Quality in Europe Characteristics, Effectiveness and Implementation of Different Strategies by OECD,World Health Organization Pdf

This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.

Author : Johanna Miettinen
Publisher : University of Vaasa
Page : 169 pages
File Size : 48,7 Mb
Release : 2008
Category : Audit committees
ISBN : 9789524762441

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The Effect of Audit Quality on the Relationship Between Audit Committee Effectiveness and Financial Reporting Quality by Johanna Miettinen Pdf

Tiivistelmä: Tilintarkastuksen laadun vaikutus tarkastusvaliokunnan tehokkuuden ja taloudellisen tiedon laadun väliseen suhteeseen.

Author : David Coderre
Publisher : John Wiley & Sons
Page : 276 pages
File Size : 42,9 Mb
Release : 2009-01-12
Category : Business & Economics
ISBN : 9780470478653

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Internal Audit by David Coderre Pdf

Internal Audit: Efficiency Through Automation teaches state-of-the-art computer-aided audit techniques, with practical guidelines on how to get much needed data, overcome organizational roadblocks, build data analysis skills, as well as address Continuous Auditing issues. Chapter 1 CAATTs History, Chapter 2 Audit Technology, Chapter 3 Continuous Auditing, Chapter 4 CAATTs Benefits and Opportunities, Chapter 5 CAATTs for Broader Scoped Audits, Chapter 6 Data Access and Testing, Chapter 7 Developing CAATT Capabilities, Chapter 8 Challenges for Audit,

Author : David Coderre
Publisher : John Wiley & Sons
Page : 276 pages
File Size : 40,9 Mb
Release : 2008-12-22
Category : Business & Economics
ISBN : 9780470392423

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Internal Audit by David Coderre Pdf

Internal Audit: Efficiency Through Automation teaches state-of-the-art computer-aided audit techniques, with practical guidelines on how to get much needed data, overcome organizational roadblocks, build data analysis skills, as well as address Continuous Auditing issues. Chapter 1 CAATTs History, Chapter 2 Audit Technology, Chapter 3 Continuous Auditing, Chapter 4 CAATTs Benefits and Opportunities, Chapter 5 CAATTs for Broader Scoped Audits, Chapter 6 Data Access and Testing, Chapter 7 Developing CAATT Capabilities, Chapter 8 Challenges for Audit,

Author : Sally-Anne Pitt
Publisher : John Wiley & Sons
Page : 400 pages
File Size : 46,9 Mb
Release : 2014-09-08
Category : Business & Economics
ISBN : 9781118715499

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Internal Audit Quality by Sally-Anne Pitt Pdf

Deliver increased value by embedding quality into internal audit activities Internal Audit Quality: Developing a Quality Assurance and Improvement Program is a comprehensive and authoritative guide to better practice internal auditing. Written by a global expert in audit quality, this guide is the first to provide complete coverage of the elements that comprise an effective internal audit quality assurance and improvement program. Readers will find practical solutions for monitoring and measuring internal audit performance drawn from The IIA's International Standards for the Professional Practice of Internal Auditing, and complemented by advice and case studies from leading audit practitioners from five different continents. Major corporate and financial collapses over the past decade have challenged the value of internal audit. With an increased focus on internal audit's role in good governance, management is increasingly demanding that internal audit provides assurance of the quality of its own activities. The IIA standards provide a framework for audit quality in the form of mandatory guidance . Recent research indicates that the majority of internal audit functions do not fully comply with the standards and, as a result, are not servicing the needs of their organizations as well as they might. Internal Audit Quality offers a roadmap to internal audit quality, providing readers the guidance they need to: Embed quality into all elements of internal audit from strategic and operational planning down to day-to-day tasks Create well-defined internal audit programs and procedures Independently self-assess internal audit quality and performance Conform with the IIA standards and better practice Provide assurance over internal audit efficiency and effectiveness Deliver value by meeting stakeholder expectations As a key component of good governance, internal audit is on the rise. The days of retrospective, compliance-focused auditing is a thing of the past. Organizations expect more of internal audit, and many internal audit activities are accepting the challenge. Rather than relying on audit supervision and external assessments, modern auditors are embedding quality into audit activities to create effective programs. For the auditor looking to distinguish themselves as leading edge, Internal Audit Quality provides the guidance that enables the right work, at the right time, in the right way.

Author : Philomena Leung,Paul Coram,Barry Cooper,Kirsty Meredith,Kirsty Redgen,Dominic Canestrari-Soh
Publisher : John Wiley & Sons
Page : 531 pages
File Size : 44,5 Mb
Release : 2023-09-15
Category : Electronic
ISBN : 9781394173440

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Audit and Assurance Services, Print and Interactive E-Text by Philomena Leung,Paul Coram,Barry Cooper,Kirsty Meredith,Kirsty Redgen,Dominic Canestrari-Soh Pdf

Written for the local market, the second edition of Audit and Assurance features a concise and contemporary presentation of auditing. This new edition has a major focus on both technology and applied learning, using lots of examples to ensure students will be able to do more than rote auditing and instead understand why processes are the way they are so that they can be more flexible. The new edition welcomes two new industry experts to the author team, Dominic Canestrati-Soh who is a Senior Manager at Ernst & Young and Kirsty Meredith who is an academic at USC with 7 years industry experience as a Chartered Accountant specialising in audit and taxation. The text has been updated with new content on data analytics, technology insights and interviews with auditing practioners as well as Excel screencasts and primers.

Author : AICPA
Publisher : John Wiley & Sons
Page : 704 pages
File Size : 44,7 Mb
Release : 2019-08-09
Category : Business & Economics
ISBN : 9781119663454

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Audit and Accounting Manual: Nonauthoritative Practice Aid, 2019 by AICPA Pdf

This comprehensive, step-by-step guide provides a plain-English approach to planning and performing audits. In this handy resource, accountants and auditors will find updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, with illustrative examples, sample forms and helpful techniques ideal for small- and medium-sized firms Key Features include: Comprehensive and step-by-step guidance on the performance of an audit Numerous alerts that address the current-year developments in a variety of areas Illustrative examples and forms to facilitate hands-on performance of the audit

Author : AICPA
Publisher : John Wiley & Sons
Page : 883 pages
File Size : 45,5 Mb
Release : 2018-04-27
Category : Business & Economics
ISBN : 9781948306201

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Audit and Accounting Guide: Not-for-Profit Entities, 2018 by AICPA Pdf

This AICPA Accounting and Auditing Guide is a must-have for the resource libraries of accounting and auditing professionals who work with not-for-profit organizations. This essential reference book assists accountants in the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. Created with common errors and questions in mind, accountants benefit from not-for-profit industry-specific guidance on the issues they are likely to encounter this year. The 2018 edition includes guidance on financial reporting changes, reporting donated services between affiliated NFPs, split-interest agreements, contributions and grants, functional expenses and joint costs, and much more. This new edition provides a comprehensive discussion of FASB ASU No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. The discussion includes highlights of the changes that will assist financial statement preparers with implementing the standard. The guide offers dual guidance throughout, providing readers with the “before-and-after” context to enhance their understanding of the changes, as well as two all-inclusive appendices.

Author : V. Beattie,R. Brandt,S. Fearnley
Publisher : Springer
Page : 309 pages
File Size : 49,6 Mb
Release : 2001-03-13
Category : Business & Economics
ISBN : 9780230599413

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Behind Closed Doors: What Company Audit is Really About by V. Beattie,R. Brandt,S. Fearnley Pdf

This book takes us 'behind closed doors' to uncover the nature of the relationship between the audit engagement partner and the company finance director in major listed companies. Based on matched interviews with finance directors and audited engagement partners of six listed companies, the book uncovers both sides' perceptions of how contentious and non-contentious issues are resolved. New insights are provided about the workings of the audit process itself, how negotiation is conducted and the personal relationships and balance of power between the auditors and the board of directors.

Author : Frank M. Burke,Dan M. Guy,Kay W. Tatum
Publisher : CCH
Page : 468 pages
File Size : 55,6 Mb
Release : 2008-08
Category : Business & Economics
ISBN : 0808091646

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Audit Committees by Frank M. Burke,Dan M. Guy,Kay W. Tatum Pdf

Author : AICPA
Publisher : John Wiley & Sons
Page : 816 pages
File Size : 42,7 Mb
Release : 2017-08-14
Category : Business & Economics
ISBN : 9781945498831

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Practice Aid: Audit and Accounting Manual, 2017 by AICPA Pdf

This one-stop-shop summarizes applicable requirements and delivers how-to advice to help practitioners plan and perform an audit. A valuable resource featuring new updates for the issuance of SAS No. 132, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, this guide provides illustrative examples, sample forms, and helpful techniques that small-and medium-sized firms need to streamline their audit engagements.

Author : Elie Chamoun,Riaan van Greuning
Publisher : International Monetary Fund
Page : 22 pages
File Size : 51,8 Mb
Release : 2018-05-31
Category : Business & Economics
ISBN : 9781484357965

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Effectiveness of Internal Audit and Oversight at Central Banks: Safeguards Findings - Trends and Observations by Elie Chamoun,Riaan van Greuning Pdf

Experience under the safeguards policy has shown that central banks continued to strengthen their safeguards frameworks, but that vulnerabilities prevailed in the areas of internal audit and oversight by the audit committee (AC). This paper takes steps to help unravel why this was the case, based on analysis of safeguards findings in these areas during the period April 2010 to December 2017 (covering 111 assessments at 64 central banks). Based on this analysis, it presents the key attributes that determine the effectiveness of internal audit and the AC. It also argues that, an effective internal audit function, coupled with strong oversight by a high-performing AC are key enablers of good governance.

Author : Becker Professional Education
Publisher : Becker Professional Education Ltd
Page : 736 pages
File Size : 55,7 Mb
Release : 2017-04-15
Category : Business & Economics
ISBN : 9781785664434

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ACCA Approved - F8 Audit and Assurance (September 2017 to June 2018 exams) by Becker Professional Education Pdf

ACCA Approved and valid for exams from 01 Sept 2017 up to 30 June 2018 - Becker's F8 Audit and Assurance Study Text has been approved and quality assured by the ACCA's examining team.