Materiality In Auditing

Author : Chris Robinson,Len Fertuck,Canadian Certified General Accountants' Research Foundation
Publisher : Canadian Certified General Accountants' Research Foundation = Fondation de l'Association des comptables généraux licenciés du Canada
Page : 74 pages
File Size : 52,8 Mb
Release : 1985
Category : Business & Economics
ISBN : UOM:35128000919751

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Materiality by Chris Robinson,Len Fertuck,Canadian Certified General Accountants' Research Foundation Pdf

From the Overview: No empirical research study on materiality adequately addresses the question of how auditors make materiality decisions in practice. In this monograph, we attempt to remedy the deficiency ... In general, our results reveal that auditors do not make decisions, in practice, in the way tha clinical research studies found. Auditors' decisions in practice are consistent with the hypothesis that they may be influenced by managers, shareholders, and the risk of potential lawsuits. We conclude with a summary of what we know about materiality decisions. We offer three alternatives for the accounting profession to consider if it thinks it would do something to regulate such judgements: --1) Leave the decision to the auditor's judgement. -- 2) Legislate a specific materiality standard. -- 3) Require auditors to disclose their materiality levels in the audit report.

Author : Francesco Bellandi
Publisher : Emerald Group Publishing
Page : 448 pages
File Size : 41,9 Mb
Release : 2017-12-15
Category : Business & Economics
ISBN : 9781787438439

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Materiality in Financial Reporting by Francesco Bellandi Pdf

This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.

Author : Canadian Institute of Chartered Accountants. Study Group on Audit Techniques
Publisher : Unknown
Page : 22 pages
File Size : 49,9 Mb
Release : 1977
Category : Accounts receivable
ISBN : 0888000189

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Materiality in auditing by Canadian Institute of Chartered Accountants. Study Group on Audit Techniques Pdf

Author : Donald A. Leslie,Canadian Institute of Chartered Accountants
Publisher : Canadian Inst of Chartered
Page : 202 pages
File Size : 49,9 Mb
Release : 1985-01-01
Category : Business & Economics
ISBN : 0888001304

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Materiality by Donald A. Leslie,Canadian Institute of Chartered Accountants Pdf

Author : Joanne M. Flood
Publisher : John Wiley & Sons
Page : 928 pages
File Size : 48,8 Mb
Release : 2020-03-04
Category : Business & Economics
ISBN : 9781119596004

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Wiley Practitioner's Guide to GAAS 2020 by Joanne M. Flood Pdf

A comprehensive guide to GAAS for 2020, covering critical auditing standards, practices, and procedures Over the last few years, the AICPA has clarified all its professional standards, raising challenges for the accounting professional to stay current and in compliance. This edition will give auditors and accountants the knowledge and understanding they will need to competently perform and successfully complete their engagements. With this valuable resource, readers will have a comprehensive guide to the latest professional standards, practices, and procedures. The Wiley Practitioner's Guide to GAAS 2020 provides an analysis of all SASs, SSAEs, SSARSs, and Interpretations. This one book provides all the most recent revisions to the standards, explaining them in a clear way that’s designed for greater understanding. Whenever standards are changed, professionals need guidance on conducting engagements efficiently and effectively. This guide to GAAS and other professional standards provides helpful, systematic direction that saves auditors and accountants time and supports them in their jobs. Readers will have a comprehensive view of moving through the process of auditing, reviewing, compiling, and preparing financial statements and performing attestation services. In addition to explanations, readers will get a detailed discussion of current issues and gain the benefits of practice notes, illustrations, checklists, and questionnaires to reference. Practitioners will find: Organization based on the way auditors use the Statements on Auditing Standards, ensuring efficiency and ease of navigation Comprehensive guidance through the auditing process Explanations of all attestation standards Updates and interpretations of Statements on Standards for Accounting and Review Services The Wiley Practitioner's Guide to GAAS 2020 is a fully updated resource for completing audit, attestation, review, compilation, and preparation engagements successfully.

Author : George Puttick,Sandy van Esch
Publisher : Juta and Company Ltd
Page : 1300 pages
File Size : 42,5 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 : Steven Collings
Publisher : John Wiley & Sons
Page : 707 pages
File Size : 43,8 Mb
Release : 2011-06-01
Category : Business & Economics
ISBN : 9781119973782

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Interpretation and Application of International Standards on Auditing by Steven Collings Pdf

Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.

Author : Anonim
Publisher : Unknown
Page : 202 pages
File Size : 55,8 Mb
Release : 1985
Category : Electronic
ISBN : OCLC:932564688

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Materiality by Anonim Pdf

Author : Anonim
Publisher : Unknown
Page : 22 pages
File Size : 54,6 Mb
Release : 1965
Category : Materiality (Accounting)
ISBN : 0888000189

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Materiality in Auditing by Anonim Pdf

Author : Joanne M. Flood
Publisher : John Wiley & Sons
Page : 995 pages
File Size : 53,5 Mb
Release : 2015-02-17
Category : Business & Economics
ISBN : 9781118979051

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Wiley Practitioner's Guide to GAAS 2015 by Joanne M. Flood Pdf

The all-in-one guide to the latest auditing standards, with clear explanations and more "Wiley Practitioner's Guide to GAAS 2015" offers the most comprehensive coverage of auditing standards, practices, and procedures, clarifying complex guidelines in clear, easy-to-understand language. Each statement is presented individually with explanations and practice notes that highlight main ideas and mandates, giving practitioners a clearer understanding of SAS standards and how they're used. Practical illustrations, checklists and questionnaires guide readers through the auditing process, and updates are highlighted to call attention to recent changes. This useful guide includes background information that sheds light on the reasoning behind each pronouncement, as well as a comprehensive glossary that clarifies unfamiliar or nuanced terms. Coverage also includes interpretations of all new Statements on Standards for Accounting and Review Services Compilation and Review statements, with expert advice on remaining compliant as guidelines change. Auditing standards guide the work of an entire industry, but these standards are frequently revised, and compliance is critical. "Wiley Practitioner's Guide to GAAS 2015" is a complete reference for the auditing professional, logically organized to allow for quick navigation.Understand the real-world application of each standardLearn each standard's effective date and specific mandatesExamine technical alerts, definitions, and interpretationsDevelop techniques for maintaining compliance Identifying, interpreting, and applying the many standards relevant to a particular engagement can be the most difficult part of the auditor's job. This guide simplifies the process by combining the standards, explanations, tools, and expert advice into a single, easily navigated volume. For the auditor who needs to be up to date, "Wiley Practitioner's Guide to GAAS 2015" provides the latest on GAAS compliance.

Author : Maire Loughran
Publisher : John Wiley & Sons
Page : 397 pages
File Size : 49,6 Mb
Release : 2010-07-06
Category : Business & Economics
ISBN : 9780470530719

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Auditing For Dummies by Maire Loughran Pdf

The easy way to master the art of auditing Want to be an auditor and need to hone your investigating skills? Look no further. This friendly guide gives you an easy-to-understand explanation of auditing — from gathering financial statements and accounting information to analyzing a client's financial position. Packed with examples, it gives you everything you need to ace an auditing course and begin a career today. Auditing 101 — get a crash course in the world of auditing and a description of the types of tasks you'll be expected to perform during a typical day on the job It's risky business — find out about audit risk and arm yourself with the know-how to collect the right type of evidence to support your decisions Auditing in the real world — dig into tons of sample business records to perform your first audit Focus on finances — learn how both ends of the financial equation — balance sheet and income statement — need to be presented on your client's financial statements Seal the deal — get the lowdown on how to wrap up your audit and write your opinion After the audit — see the types of additional services that may be asked of you after you've issued your professional opinion

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 55,5 Mb
Release : 2019-03-24
Category : Reference
ISBN : 9780359536399

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Government Auditing Standards - 2018 Revision by United States Government Accountability Office Pdf

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 : Mark S. Beasley
Publisher : Pearson Educacion
Page : 396 pages
File Size : 41,6 Mb
Release : 2012
Category : Auditing
ISBN : 0132815591

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Auditing Cases by Mark S. Beasley Pdf

For undergraduate and graduate Auditing, Professional Research Case or capstone courses. Step through real auditing cases one by one in this comprehensive text. Auditing Cases, through a unique active learning approach, provides a comprehensive case book focusing on various auditing activities. Students learn to think critically and develop their interpersonal skills, which are increasingly important in the workplace. The fifth edition includes several new and updated cases.

Author : David Procházka
Publisher : Springer
Page : 397 pages
File Size : 44,7 Mb
Release : 2019-02-28
Category : Business & Economics
ISBN : 9783030118518

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Global Versus Local Perspectives on Finance and Accounting by David Procházka Pdf

This proceedings volume examines accounting and financial issues and trends from both global and local economic perspectives. Featuring selected contributions presented at the 19th Annual Conference on Finance and Accounting (ACFA) held in Prague, Czech Republic, this book offers a mixture of research methods and micro- and macroeconomic approaches to depict a detailed picture of the impact of global and local determinants on the globalized economy. The global perspectives versus local specifics make the volume useful for not only academics and scholars, but also for regulators and policy makers when deliberating the potential outcome of competing regulatory mechanisms. The Annual Conference on Finance and Accounting (ACFA) has become one of the biggest conferences in the Central and Eastern European (CEE) region solely oriented to contemporary research in finance and accounting. Bringing together researchers and scholars from all over the world, the conference provides a platform in which thoughts, visions, and contemporary developments in the field of finance and accounting are discussed.

Author : Charles Hall
Publisher : Unknown
Page : 128 pages
File Size : 51,7 Mb
Release : 2021-08-07
Category : Electronic
ISBN : 0578961679

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Audit Risk Assessment Made Easy by Charles Hall Pdf

Teaches auditors how to use risk assessment to plan their engagements.