Auditing Theory

Author : Ian Dennis
Publisher : Routledge
Page : 170 pages
File Size : 50,9 Mb
Release : 2015-06-05
Category : Business & Economics
ISBN : 9781317648178

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Auditing Theory by Ian Dennis Pdf

Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement

Author : Arun Kumar,Rachana Sharma
Publisher : Atlantic Publishers & Dist
Page : 640 pages
File Size : 40,7 Mb
Release : 2001
Category : Electronic
ISBN : 8171567207

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Auditing: Theory and Practice by Arun Kumar,Rachana Sharma Pdf

This Book Covers Syllabi On Auditing, As Prescribed By Indian Universities And Institutes Of Commerce And Management. The Authors Have Tried Their Best To Cover Every Single Topic, Leaving None But At The Same Time Avoiding Unnecessary Details. While The Subject Matter Of The Book Has Been Gathered From Authentic Text Books, Reports And Journals, It Has Been Explained Through Examples Drawn From The Actual Business World. Cases With Court Decisions Have Been Cited Wherever Necessary. Regulations And Laws Have Been Authentically Reproduced From Original Sources. Language Of Narration Has Been Kept As Much Free From Technical Jargon As Possible. Thus The Authors Have Tried Their Best To Present An Ideal Textbook For The Students And A Reference Book For All Those Who Are Concerned With Auditing, The Teachers, The Company Secretary, The Chartered Accountant And Last But Not The Least, The Entrepreneur Himself.

Author : Anonim
Publisher : Goodwill Trading Co., Inc.
Page : 364 pages
File Size : 49,5 Mb
Release : 2024-06-30
Category : Electronic
ISBN : 9715741258

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Textbook in Auditing Theory by Anonim Pdf

Author : Michael Pratt,Karen Van Peursem,Mukesh Garg
Publisher : Cengage AU
Page : 39 pages
File Size : 41,6 Mb
Release : 2022-10-12
Category : Business & Economics
ISBN : 9780170458955

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Auditing Theory and Practice by Michael Pratt,Karen Van Peursem,Mukesh Garg Pdf

Auditing Theory and Practice incorporates the standards set by Australia's AUASB (Auditing and Assurance Standards Board) and New Zealand's NZAuASB (New Zealand Auditing and Assurance Standards Board). Parts 1-4 of the reader-friendly text illustrate the four major phases of the audit. Part 5 allows instructors to pick and mix content to match both shorter and longer courses, with dedicated chapters on fraud and sustainability audits, public-sector and non-profit-sector audits and internal audit, for both AUASB and NZAuASB. By linking theory – through historical context and examples – to practice, students learn why a particular practice is important, giving examples of audit failures, and then how to apply it. This approach enhances understanding of the application of professional scepticism in auditing and prepares learners for real-world auditing.

Author : Jiayi Liu
Publisher : John Wiley & Sons
Page : 320 pages
File Size : 53,9 Mb
Release : 2015-04-15
Category : Business & Economics
ISBN : 9781119107866

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Study on the Auditing Theory of Socialism with Chinese Characteristics by Jiayi Liu Pdf

A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing serves as the cornerstone and safeguard of national governance. At the XXI INCOSAI held in 2013 in Beijing, the theme of “national audit and national governance” proposed and chaired by CNAO, was met with widespread approval by participants from over 160 countries, and led to the endorsement of the Beijing Declaration, which makes it a priority and target for audit institutions to promote good national governance. To explore the nature and development of government auditing, this book probes into the history and reality, and theories and practices of auditing in various countries, and puts forward the assertion that, “as a cornerstone and important safeguard for national governance, government auditing is an ‘immune system’ endogenous within the synthetical system of national governance, with functions of precaution, revelation and defense.” Furthermore, China’s socialist auditing theory has been elaborated in nine aspects, nature, functions, goals, features, methods, management, framework of regulations and standards, IT application and culture, covering the new concepts, methodologies, techniques and achievements of China's government auditing. This book is highly relevant, practical, and readable. Jiayi Liu, the chief author, is the Auditor General of China and the current Chairman of INTOSAI Governing Board. In 2013 he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations.

Author : M.R. Hiester
Publisher : Рипол Классик
Page : 703 pages
File Size : 46,5 Mb
Release : 2024-06-30
Category : History
ISBN : 9781177438766

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Auditing theory and practice by M.R. Hiester Pdf

Author : Thomas Alexander Lee
Publisher : Unknown
Page : 228 pages
File Size : 52,8 Mb
Release : 1993
Category : Auditing
ISBN : UIUC:30112085936828

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Corporate Audit Theory by Thomas Alexander Lee Pdf

Author : Roger H. Hermanson
Publisher : McGraw-Hill/Irwin
Page : 656 pages
File Size : 41,5 Mb
Release : 1980
Category : Business & Economics
ISBN : UOM:39076006183789

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Auditing Theory and Practice by Roger H. Hermanson Pdf

Author : Jiao, Allan Y.
Publisher : Charles C Thomas Publisher
Page : 220 pages
File Size : 48,6 Mb
Release : 2015-06-30
Category : BUSINESS & ECONOMICS
ISBN : 9780398090760

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POLICE AUDITING: Standards and Applications (2nd Ed.) by Jiao, Allan Y. Pdf

Police auditing merits the attention of both practitioners and academicians for two primary reasons. First, police auditing meets the need of police administrators to know about the economy, efficiency, and effectiveness of their organization and operations. Second, it provides an important mechanism for the public and its elected officials to fulfill their oversight responsibilities. This book provides a comprehensive examination of theories, standards, procedures, applications, and evaluations of police audits to allow the reader to obtain a detailed understanding of different aspects and types of police audits and apply the principles of auditing and data collection to various police programs. The book is readable for different audiences as it provides a review of police auditing along with discussions of planned change and incorporates standards and procedures in police auditing into social scientific research process and methods. The book is aimed at three types of readers. First, it provides police executives and managers with a timely and necessary understanding of police auditing as they conduct budget reviews and organizational diagnoses. Second, it serves as a valuable source of information for auditors and researchers who are either charged with the responsibility to perform police audits directly or engaged in evaluating audited police programs. Third, students in criminal justice programs will benefit from this book in courses that address research methods and police accountability issues.

Author : David Y. Chan,Victoria Chiu,Miklos A. Vasarhelyi
Publisher : Emerald Group Publishing
Page : 359 pages
File Size : 41,7 Mb
Release : 2018-03-21
Category : Business & Economics
ISBN : 9781787434141

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Continuous Auditing by David Y. Chan,Victoria Chiu,Miklos A. Vasarhelyi Pdf

Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Author : CLIFFORD GOMEZ
Publisher : PHI Learning Pvt. Ltd.
Page : 338 pages
File Size : 47,5 Mb
Release : 2012-03-17
Category : Business & Economics
ISBN : 9788120345669

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AUDITING AND ASSURANCE by CLIFFORD GOMEZ Pdf

In this modern world of large-scale business and industry, auditing has become an inevitable function. Auditing is a subject, the function of which is very important from the regulatory, economic and ethical points of view. The subject has undergone radical changes in the current globalised business world. This book, in the light of latest trends, highlights and explains the principles and practice of auditing and assurance in a simple and an easy-to-understand language. It also presents an up-to-date legal discussion on the subject. Beginning with an overview of the subject, the text discusses in detail the classification and preparation of an audit, procedures and techniques of auditing, internal control, internal check and internal audit, vouching, verification and valuation of assets and liabilities, and depreciation. Besides, it deals with reserves and provisions, capital and revenue, profits, audit of companies, and classes of investigation. The book concludes with a discussion on accounting and auditing standards, management audit, cost audit, tax audit, government audit and social audit. The textbook is primarily intended for the undergraduate students of Commerce. It will also be useful to those preparing for CA, ICWA and CS examinations. KEY FEATURES : Incorporates latest developments in auditing techniques. Discusses latest international and Indian auditing standards. Examines the impact of computerisation on audit approach. Gives chapter-end questions to test the students’ understanding of the concepts discussed.

Author : Roger H. Hermanson,Jerry R. Strawser,Robert H. Strawser
Publisher : Irwin Professional Publishing
Page : 808 pages
File Size : 43,8 Mb
Release : 1989
Category : Business & Economics
ISBN : PSU:000015254474

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Auditing Theory and Practice by Roger H. Hermanson,Jerry R. Strawser,Robert H. Strawser Pdf

Author : Ferdinard A. GUL,Simon Fung
Publisher : City University of HK Press
Page : 940 pages
File Size : 48,8 Mb
Release : 2014-10-13
Category : Business & Economics
ISBN : 9789629372347

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Hong Kong Auditing by Ferdinard A. GUL,Simon Fung Pdf

Over the years auditing has developed into a specialised function with complex ethical, legal and economic implications. The role of auditors in providing credibility is even more important in a society like Hong Kong, which relies heavily on its reputation as an international financial and business centre. The financial crises and accounting scandals reported in recent years, which led to economic meltdowns and massive loss in capital resources across the globe, highlights the vital role of auditors as gatekeepers and the importance of high quality auditing in ensuring corporate transparency and honest financial reporting. The third edition is thoroughly revised to take into account the new Companies Ordinance (Chapter 622, effective 2014) and Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services (updated June 2014), and numerous developments of a full range of auditing topics since the previous edition, including: Auditors legal duties and liabilities Auditor quality Auditors ethical behaviour Corporate governance Statistical sampling Pitfalls in computerisation of accounting services Use of computer-assisted-audit-techniques (CAATs) Audit reporting Auditing standards Along with recent development of the profession and cutting-edge research findings, this book boldly draws on economic theories to explain aspects of auditing. Certain economic concepts that are applicable to all aspects of an audit are addressed for students and practitioners alike. By utilising graphics, tables and intriguing cases, this book will serve as a useful companion for accounting and legal practitioners. This is also a textbook for students preparing for university studies, practical training and professional accounting examinations. At the end of each chapter, there are dozens of exercises, cases and discussion questions for the benefits of teachers, students and life-long learners. Published by City University of Hong Kong Press 香港城市大學出版社出版

Author : Robert Hiester Montgomery
Publisher : Unknown
Page : 760 pages
File Size : 51,6 Mb
Release : 1922
Category : Auditing
ISBN : UCAL:$B38682

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Auditing Theory and Practice: General principles by Robert Hiester Montgomery Pdf

Author : Ferdinand A. GUL
Publisher : City University of HK Press
Page : 843 pages
File Size : 51,7 Mb
Release : 2007-07-01
Category : Business & Economics
ISBN : 9789629371418

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Hong Kong Auditing by Ferdinand A. GUL Pdf

This second edition is thoroughly revised to take into account the new Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services, and the numerous developments of a full range of auditing topics since the previous edition. A major feature of this book is that it boldly draws on economic theories to explain aspects of auditing. Certain general concepts which may be applicable in all aspects of an audit is discussed. Published by City University of Hong Kong Press. 香港城市大學出版社出版。