Report Of The Auditor

Author : Marshall A. Geiger,Anna Gold,Philip Wallage
Publisher : Routledge
Page : 160 pages
File Size : 50,5 Mb
Release : 2021-06-09
Category : Business & Economics
ISBN : 9781000392036

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Auditor Going Concern Reporting by Marshall A. Geiger,Anna Gold,Philip Wallage Pdf

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Author : Canada. Office of the Auditor General
Publisher : Unknown
Page : 366 pages
File Size : 40,6 Mb
Release : 1938
Category : Canada
ISBN : UIUC:30112061735376

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Annual Report of the Auditor General of Canada to the House of Commons by Canada. Office of the Auditor General Pdf

Author : Canada. Office of the Auditor General
Publisher : Unknown
Page : 84 pages
File Size : 51,7 Mb
Release : 1980
Category : Finance, Public
ISBN : UOM:39015080201984

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Aperçu Général Du Rapport Du Vérificateur Général Du Canada À la Chambre Des Communes by Canada. Office of the Auditor General Pdf

Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 49,6 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 : Canada. Office of the Auditor General
Publisher : Unknown
Page : 758 pages
File Size : 46,6 Mb
Release : 1919
Category : Canada
ISBN : UIUC:30112069837315

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Annual Report of the Auditor General of Canada to the House of Commons by Canada. Office of the Auditor General Pdf

Author : Guy Leclerc,Canadian Comprehensive Auditing Foundation
Publisher : Unknown
Page : 373 pages
File Size : 46,9 Mb
Release : 1996-01
Category : Auditing
ISBN : 0919557473

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Accountability, Performance Reporting, Comprehensive Audit by Guy Leclerc,Canadian Comprehensive Auditing Foundation Pdf

"Provides readers with the basic concepts, frameworks, tools and practice guidelines they need to begin their learning or careers in the area of comprehensive auditing." - introduction.

Author : Kentucky. Auditor of Public Accounts
Publisher : Unknown
Page : 412 pages
File Size : 42,9 Mb
Release : 1895
Category : Finance, Public
ISBN : UOM:39015069412859

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Report by Kentucky. Auditor of Public Accounts Pdf

Author : Pennsylvania. Office of the Auditor General
Publisher : Unknown
Page : 250 pages
File Size : 42,5 Mb
Release : 1955
Category : Electronic
ISBN : UCAL:B2978267

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Annual Report of the Auditor General on the Finances by Pennsylvania. Office of the Auditor General Pdf

Author : United States. Congress. House. Committee on Armed Services
Publisher : Unknown
Page : 1010 pages
File Size : 40,6 Mb
Release : 1985
Category : United States
ISBN : LOC:00185813642

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Authorization and oversight by United States. Congress. House. Committee on Armed Services Pdf

Author : Canada. Office of the Auditor General
Publisher : Unknown
Page : 724 pages
File Size : 52,6 Mb
Release : 1988
Category : Finance
ISBN : UOM:39015083052574

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Report of the Auditor General for the Year Ended March 31 ... by Canada. Office of the Auditor General Pdf

Author : Canada. Parliament. House of Commons,Robert Marleau,Camille Montpetit
Publisher : Unknown
Page : 1216 pages
File Size : 44,9 Mb
Release : 2000
Category : Canada
ISBN : UCBK:C070750942

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House of Commons Procedure and Practice by Canada. Parliament. House of Commons,Robert Marleau,Camille Montpetit Pdf

This reference book is primarily a procedural work which examines the many forms, customs, and practices which have been developed and established for the House of Commons since Confederation in 1867. It provides a distinctive Canadian perspective in describing procedure in the House up to the end of the first session of the 36th Parliament in Sept. 1999. The material is presented with full commentary on the historical circumstances which have shaped the current approach to parliamentary business. Key Speaker's rulings and statements are also documented and the considerable body of practice, interpretation, and precedents unique to the Canadian House of Commons is amply illustrated. Chapters of the book cover the following: parliamentary institutions; parliaments and ministries; privileges and immunities; the House and its Members; parliamentary procedure; the physical & administrative setting; the Speaker & other presiding officers; the parliamentary cycle; sittings of the House; the daily program; oral & written questions; the process of debate; rules of order & decorum; the curtailment of debate; special debates; the legislative process; delegated legislation; financial procedures; committees of the whole House; committees; private Members' business; public petitions; private bills practice; and the parliamentary record. Includes index.

Author : AICPA
Publisher : John Wiley & Sons
Page : 572 pages
File Size : 50,8 Mb
Release : 2018-05-15
Category : Business & Economics
ISBN : 9781948306126

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Audit Guide by AICPA Pdf

This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.

Author : Donald J. Savoie
Publisher : McGill-Queen's Press - MQUP
Page : 338 pages
File Size : 49,9 Mb
Release : 2013
Category : Political Science
ISBN : 9780773541108

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Whatever Happened to the Music Teacher? by Donald J. Savoie Pdf

An insightful account of the forces that shape Ottawa's expenditure budget and the relations between politicians and public servants.

Author : Michigan Office of the Auditor,Michigan Office of the Auditor General
Publisher : Palala Press
Page : 510 pages
File Size : 53,8 Mb
Release : 2016-04-27
Category : Electronic
ISBN : 1354839757

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Annual Report of the Auditor General by Michigan Office of the Auditor,Michigan Office of the Auditor General Pdf

This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work.This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work.As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.

Author : United States. Bureau of Labor Statistics
Publisher : Unknown
Page : 740 pages
File Size : 45,9 Mb
Release : 1957
Category : Employment forecasting
ISBN : IND:30000089076727

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Occupational Outlook Handbook by United States. Bureau of Labor Statistics Pdf