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Author : Canadian Institute of Chartered Accountants
Publisher : Unknown
Page : 324 pages
File Size : 43,6 Mb
Release : 1991
Category : Business & Economics
ISBN : UIUC:30112079658214
Author : Institute of Internal Auditors
Publisher : Unknown
Page : 28 pages
File Size : 42,5 Mb
Release : 1996
Category : Auditors
ISBN : PSU:000033751375
Author : Anonim
Publisher : Unknown
Page : 260 pages
File Size : 46,5 Mb
Release : 2009
Category : Finance, Public
ISBN : UIUC:30112079473085
Author : Pennsylvania. Office of the Auditor General
Publisher : Unknown
Page : 332 pages
File Size : 45,6 Mb
Release : 1943
Category : Electronic
ISBN : UCAL:B2881727
Author : Frank M. Burke,Dan M. Guy,Kay W. Tatum
Publisher : CCH
Page : 468 pages
File Size : 46,6 Mb
Release : 2008-08
Category : Business & Economics
ISBN : 0808091646
Author : Ecaterina Volosin
Publisher : GRIN Verlag
Page : 33 pages
File Size : 51,7 Mb
Release : 2008-10
Category : Auditing
ISBN : 9783640192311
This essay deals with the demand for audit functions and the resulting expectations in auditors` work. The credibility of mandated disclosure of financial statements is the central issue for regulatory bodies attempting to protect the public interest. This requirement gives rise to a demand for auditing services. Since the beginning of the audit profession theories were made in order to specify and determine the audit functions. The agency-theory is associated with the conflicting interests of shareholders and management of a company, suggesting that the less-informed party (shareholders) will have a demand for information that monitors the behaviour of the better-informed manager. Thus, audits of financial reports would be one form of such information, providing the shareholders with independent assurance about the ongoing developments. The lending credibility theory is similar to the agency-theory and states that audited financial statements can enhance stakeholders` faith in management`s stewardship. Another theory is the theory of inspired confidence, whereby stakeholders demand accountability from the management as an exchange for their contribution to the company. The last discussed theory is the policeman theory which narrows auditor`s responsibilities to prevention and detection of fraud. All these theories describe the expectations the stakeholders have of the auditors, including protection against fraud, warning of future insolvency, general reassurance of financial well-being, safeguards for auditor independence and understanding of audit reports. Although these expectations seem to be rather natural, however, an audit expectations gap does exist based mostly on the diversity of views about the audit function. The gap exists between what the public expects the auditor to do and what the auditor can and should do. Several suggestions were made to narrow the expectations gap, as well as providing statutes in order to describe audit functions especially concerning the responsibility to detect and report errors and fraud. Seminar paper aus dem Jahr 2007 im Fachbereich Wirtschaft - Sonstiges, Note: 75% (1,0), University of Glamorgan (Business School), Veranstaltung: Issues in Auditing, 18 Quellen im Literaturverzeichnis.
Author : United States. General Accounting Office
Publisher : Nova Publishers
Page : 154 pages
File Size : 50,7 Mb
Release : 2008
Category : Business & Economics
ISBN : 1604565039
This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.
Author : Virginia. Auditor of Public Accounts
Publisher : Unknown
Page : 170 pages
File Size : 50,8 Mb
Release : 1978
Category : Finance, Public
ISBN : UFL:31262053483383
Author : United Nations Conference on Trade and Development (UNCTAD)
Publisher : United Nations
Page : 68 pages
File Size : 55,9 Mb
Release : 2016-05-17
Category : Political Science
ISBN : 9789213619452
The International Accounting and Reporting Issues 2015 Review presents country case studies of Germany and the United Kingdom on the interrelated topics of compliance monitoring and enforcement mechanisms in relation to corporate reporting, auditing and regulation of professional accountants within the context of achieving high-quality corporate reporting. These country case studies are a continuation of similar studies that have already been published in the 2014 volume of this series covering Australia, Belgium and Canada. The respective case studies are contained in Chapters I and II. An analysis of the main findings of all the case studies- including the ones presented in the 2014 volume- is contained in chapter Ill.
Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 40,5 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author : Louis Braiotta, Jr.,Richard S. Hickok,John C. Biegler
Publisher : Unknown
Page : 472 pages
File Size : 47,6 Mb
Release : 1999-09-24
Category : Business & Economics
ISBN : CORNELL:31924086207655
Audit committees are now mandatory in the U.S. for publicly-held companies, and are quickly becoming mandatory for publicly-held companies around the world. As the only comprehensive reference on audit committees in the marketplace, this book explains all functions and responsibilities of audit committees, and provides step-by-step coverage of all phases of the audit committee members' tasks.
Author : Newark (N.J.) Dept. of Revenue and Finance
Publisher : Unknown
Page : 278 pages
File Size : 45,8 Mb
Release : 1932
Category : Electronic
ISBN : UOM:39015073253661
Author : Ferdinard A. GUL,Simon Fung
Publisher : City University of HK Press
Page : 940 pages
File Size : 40,7 Mb
Release : 2014-10-13
Category : Business & Economics
ISBN : 9789629372347
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 : Indiana. Auditor of State's Office
Publisher : Unknown
Page : 330 pages
File Size : 55,8 Mb
Release : 1982
Category : Finance, Public
ISBN : PURD:32754076565674
Author : New Bedford (Mass.). Auditor's Office
Publisher : Unknown
Page : 212 pages
File Size : 41,6 Mb
Release : 1902
Category : Finance
ISBN : UOM:39015067030109