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Author : United States. Bureau of Labor Statistics
Publisher : Unknown
Page : 740 pages
File Size : 40,9 Mb
Release : 1957
Category : Employment forecasting
ISBN : IND:30000089076727
Author : John F. Sherwood
Publisher : Unknown
Page : 276 pages
File Size : 45,6 Mb
Release : 1922
Category : Accounting
ISBN : OSU:32435076042480
Author : Anonim
Publisher : DIANE Publishing
Page : 98 pages
File Size : 47,8 Mb
Release : 2024-06-15
Category : Electronic
ISBN : 9781428942912
Author : I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi
Publisher : Springer
Page : 258 pages
File Size : 55,7 Mb
Release : 2016-02-03
Category : Political Science
ISBN : 9781137461346
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).
Author : K. K. (Kanwal Kishore) Bhardwaj
Publisher : Mittal Publications
Page : 172 pages
File Size : 41,5 Mb
Release : 2002
Category : Finance, Public
ISBN : 8170998522
Author : Jacob Rymill,Timothy Cavenagh
Publisher : Unknown
Page : 166 pages
File Size : 54,6 Mb
Release : 2019-03-17
Category : BUSINESS & ECONOMICS
ISBN : 1536151165
In this compilation, critical aspects of the internal audit function are contrasted in order to provide an insight into the value of internal auditing and, within that, to submit arguments for the implementation and maintenance of an internal audit function.The authors examine how to optimize the allocation of audit resources over an auditee population with respect to available population statistics. The included survey mainly deals with audit situations where the auditee is assumed to behave rationally and optimize its expected utility based on information regarding the audit strategy.According to the International Standards for the Professional Practice of Internal Auditing, internal auditors must always maintain an objective and independent working attitude to perform effectively. However, data indicate that this requirement might often become challenged due to bias-prone situations, eventually leading to false conclusions or even wrong decisions by auditors and management. As such, the authors address selected cognitive biases for internal auditors and potential behavior patterns tempering the effects of these biases.In common energy audition methods, the efficiency of waste-to-energy power plants is evaluated directly. This method is highly sensitive to the measurement errors of waste mass flow which is difficult determine precisely. Further-more, the direct method does not clarify the sources of energy loss. Using the indirect method which is proposed in this chapter book, the power plant is split into three sub-systems. The overall efficiency is determined by analyzing the multiplication of thesesub-systems efficiency and the internal energy usage.This final chapter uses case examples to showcase how auditing is a suitable method for clarifying the level of comprehensive, risk-based safety and security management of organizations operating in business and the public sector. The authors encourage organizations to develop their safety and security management system using a risk-based approach.
Author : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 308 pages
File Size : 51,6 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095108
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Author : Lawrence J. Gitman,Carl Mcdaniel,Amit Shah
Publisher : Unknown
Page : 0 pages
File Size : 41,7 Mb
Release : 2023-05-19
Category : Electronic
ISBN : 1998109313
Author : Simon Grima,Engin Boztepe
Publisher : Emerald Group Publishing
Page : 364 pages
File Size : 51,5 Mb
Release : 2021-01-18
Category : Business & Economics
ISBN : 9781839095085
Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and fills a gap in the literature by combining these aspects of public sector accounting and auditing within a single book.
Author : United States. General Accounting Office
Publisher : Unknown
Page : 48 pages
File Size : 42,5 Mb
Release : 1973
Category : Auditing
ISBN : UIUC:30112101960901
Author : J. F. Sherwood
Publisher : Forgotten Books
Page : 270 pages
File Size : 45,6 Mb
Release : 2017-11-26
Category : Business & Economics
ISBN : 0331953889
Excerpt from Public Accounting and Auditing In preparing this treatise, we have, therefore, correlated these subjects so that the student obtains a View of each in its relation to the problems of the public accountant and auditor. As the subject matter is developed, the student learns the rela tion of Accounting and Auditing and perceives the contact of Commercial Law with Accounting. A knowledge of the principles of bookkeeping and elemen tary accounting and of Commercial Law is a prerequisite to satisfactorily comprehending the principles of. Public Account ing and Auditing. The author desires to take this opportunity to express his appreciation of the help and inspiration received from those instructors, professional accountants and others, who have given material assistance in compiling the manuscript and in reading the proof. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author : Vesna Vašiček,Gorana Roje
Publisher : Springer
Page : 249 pages
File Size : 44,7 Mb
Release : 2019-03-29
Category : Political Science
ISBN : 9783030033538
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.
Author : J. F. Sherwood
Publisher : Forgotten Books
Page : 271 pages
File Size : 44,9 Mb
Release : 2015-06-02
Category : Business & Economics
ISBN : 1330261852
Excerpt from Public Accounting and Auditing Accountancy is generally considered the youngest of the professions. In 1896, New York enacted the first Certified Public Accountant law in this country, and thus formally recognized accountancy as a profession. Since that time, all the states excepting two have enacted similar laws, until accountancy is now recognized as one of the leading professions. Almost imperceptibly accounting and auditing have grown to be indispensable factors in the policy of every business enterprise. Today, it is estimated that there are approximately three thousand Certified Public Accountants in the United States. There are hundreds of firms of accountants employing junior and senior accountants, and these firms are now looking to the schools of commerce for suitable recruits for their staffs. Harold Benington, C. P. A., President of the Illinois Society of Certified Public Accountants, in an address delivered in Chicago, December, 1915, at a convention of the National Commercial Teachers Federation, said: "We, the public accountants, have to rely to a very large extent upon you gentlemen for the recruits that enlist for services in our offices. We rely upon you to send us men who have undergone the preliminary training and are ready for active service. We don't expect you to send us veterans, but we do expect men who studied the rudimentary theory of tactics and know how to handle their tools. "It seems to me that your share of the work lies in constantly improving and expanding the character of the instruction which you offer to your students, and that our share of the work lies to a very large extent in encouraging young men who have just begun business, or who are just about to enter it, to take your courses of instruction, making them realize that their immediate earning capacity is going to be increased." Robert Montgomery, Ex-President of the American Association of Public Accountants, now a member of the Executive Committee of the American Institute of Accountants, said in a recent address: "Something must be done at once to increase the number of accountants. Already the amount of work devolving upon the reputable accountants of the country is considerably in excess of their normal capacity. The present difficulties will be enormously enhanced unless we can secure from our institutions of learning, a vastly greater number of qualified accountants." The leading institutions of education, both public and private, are now offering instruction in accounting. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author : James Don Edwards
Publisher : Routledge
Page : 386 pages
File Size : 41,8 Mb
Release : 2020-09-04
Category : Business & Economics
ISBN : 9781000166996
This book, first published in 1988, is a readable, concise history of the accounting profession in the US from its beginnings to the late twentieth century. It examines the roots of the profession, how it developed, how its standards have evolved, and what social, economic and legal forces have shaped it. The chapters form a series of dramatic highlights, illustrative of the multifarious problems besetting a young profession, catapulted into prominence by the economic and social forces of the twentieth century.
Author : I. Brusca,E. Caperchione,S. Cohen,F Manes Rossi
Publisher : Springer
Page : 258 pages
File Size : 52,7 Mb
Release : 2016-02-03
Category : Political Science
ISBN : 9781137461346
The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).