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Author : David Flint
Publisher : Unknown
Page : 216 pages
File Size : 49,5 Mb
Release : 1988
Category : Auditing
ISBN : UCAL:B5111301
Author : John William Cook,Gary M. Winkle
Publisher : Unknown
Page : 488 pages
File Size : 50,6 Mb
Release : 1976
Category : Business & Economics
ISBN : UVA:X001445019
Author : Ian Dennis
Publisher : Routledge
Page : 170 pages
File Size : 49,9 Mb
Release : 2015-06-05
Category : Business & Economics
ISBN : 9781317648178
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 : Jiayi Liu
Publisher : John Wiley & Sons
Page : 320 pages
File Size : 43,9 Mb
Release : 2015-04-21
Category : Business & Economics
ISBN : 9781119107828
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 : Jeffrey Ridley
Publisher : Routledge
Page : 384 pages
File Size : 47,5 Mb
Release : 2017-12-01
Category : Business & Economics
ISBN : 9781317158400
Bringing creativity and innovation into all professions and types of auditing today, this book meets the needs of auditing practices in the future. Recent criticisms of auditing practices by financial regulators, the traditional ‘expectation gaps’ between auditors and auditees and the continuing advances in technology make it even more important today to motivate creativity and innovation in the professions of auditors, be they internal, external, quality, environmental, social, clinical and so on. In Creative and Innovative Auditing, Jeffrey Ridley studies all auditing practices, not just internal auditing, using an innovation model he has developed through research which is applicable to all auditing organisations and professions. He shows how motivating innovation in auditing practices will address the needs of today and tomorrow’s auditing of governance, risk management and control.
Author : David J. O'Regan
Publisher : Georgetown University Press
Page : 248 pages
File Size : 46,8 Mb
Release : 2024-06-03
Category : Business & Economics
ISBN : 9781647124212
The only comprehensive and up-to-date dictionary covering the concepts and language of auditing The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. This collection of mini-essays includes theoretical explanations and insights, sketches of arguments, historical developments, and guidance for further reading. Transcending the framework of a dictionary, The Auditor’s Companion is a reference book in which succinct definitions and conceptual explorations combine into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing’s constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning. The Auditor’s Companion is the only reference tool that addresses the underlying characteristics shared by all categories of auditing.
Author : Jan Marton,Fredrik Nilsson,Peter Öhman
Publisher : Taylor & Francis
Page : 420 pages
File Size : 46,5 Mb
Release : 2023-08-25
Category : Business & Economics
ISBN : 9781000926941
This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.
Author : Tom Campbell,Keith A. Houghton
Publisher : ANU E Press
Page : 368 pages
File Size : 47,8 Mb
Release : 2005-06-01
Category : Philosophy
ISBN : 9781920942267
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.
Author : Michael Sherer,Stuart Turley
Publisher : SAGE
Page : 351 pages
File Size : 50,9 Mb
Release : 1997-05-28
Category : Business & Economics
ISBN : 9781446264102
The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.
Author : Richard Cascarino
Publisher : Unknown
Page : 436 pages
File Size : 49,7 Mb
Release : 2015-04-09
Category : Business & Economics
ISBN : 1485110599
Internal Auditing - An Integrated Approach 3e covers the basic concepts, philosophy and principles underlying the practice of Internal Auditing, and the relationships between the internal auditor, management and the external auditor. This updated edition is recommended for students of Internal Auditing preparing for BCom, BCom Hons and BTech examinations and for the professional CIA examination of the Institute of Internal Auditors Inc. It is also suitable for internal and external auditors employed in internal departments or professional practices providing outsourced internal audit or management assurance services, as well as senior financial personnel responsible for corporate governance, risk management and internal controls. It will also be of interest to Chartered Accountants with a specialist interest in governance and control issues.
Author : Walter B. Meigs
Publisher : Homewood, Ill. : R.D. Irwin
Page : 792 pages
File Size : 41,6 Mb
Release : 1983
Category : Business & Economics
ISBN : PSU:000009979031
Author : Andrew Higson
Publisher : SAGE
Page : 244 pages
File Size : 43,7 Mb
Release : 2003-02-28
Category : Business & Economics
ISBN : 0761971416
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.
Author : Michael Power
Publisher : OUP Oxford
Page : 208 pages
File Size : 40,5 Mb
Release : 1999-08-19
Category : Business & Economics
ISBN : 9780191037467
Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
Author : Walter B. Meigs,Ray Whittington,Robert F. Meigs
Publisher : Irwin Professional Publishing
Page : 680 pages
File Size : 44,5 Mb
Release : 1982
Category : Business & Economics
ISBN : UCLA:L0050812833
Author : Justine Simpson,John R Taylor
Publisher : Kogan Page Publishers
Page : 296 pages
File Size : 46,9 Mb
Release : 2013-01-03
Category : Business & Economics
ISBN : 9780749463861
The rise of corporate social responsibility (CSR) is creating a paradigm shift in contemporary corporate culture and organizational behaviour with shareholder and stakeholder activism on the rise as international banking crises and global corporate scandals dominate the headlines. Through accountability and transparency, fiduciary capitalism is being challenged to tie sustainability and corporate conscience to the bottom line. With the emergence of impact investing, social responsibility and ethics in corporate governance is becoming essential to long-term success in the new global marketplace. Corporations need to demonstrate that ethical, environmentally conscious business practices and profit are no longer mutually exclusive. Justine Simpson and John R. Taylor's Corporate Governance Ethics and CSR gives the reader a comprehensive guide to today's requirements for governance and reporting that organizations must adopt to successfully strike a balance between financial gain and socially responsible, green business practices that enhance the greater good. Employing current examples (Walmart, Goldman Sachs, Citigroup) and case studies in both the public and private sectors, Simpson and Taylor have compiled a thorough and fascinating roadmap, including historical context, for anyone seeking to understand the complex workings of the international corporate economy that affects us all. This book is perfect for students of, and those wishing to participate in, this revolutionary wave sweeping our planet.
