Accounting, Auditing and Financial Malpractice 2000
Author | : George Spellmire |
Publisher | : Aspen Publishers |
Total Pages | : 72 |
Release | : 2000-03-16 |
Genre | : |
ISBN | : 9780156071987 |
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Author | : George Spellmire |
Publisher | : Aspen Publishers |
Total Pages | : 72 |
Release | : 2000-03-16 |
Genre | : |
ISBN | : 9780156071987 |
Author | : George Spellmire |
Publisher | : Houghton Mifflin Harcourt P |
Total Pages | : |
Release | : 1998-05-01 |
Genre | : |
ISBN | : 9780156068840 |
Author | : American Institute of Certified Public Accountants. Auditing Standards Division |
Publisher | : |
Total Pages | : 16 |
Release | : 1978 |
Genre | : Auditing |
ISBN | : |
Author | : Duke Nordlinger Stern |
Publisher | : MICHIE |
Total Pages | : 584 |
Release | : 1979 |
Genre | : Law |
ISBN | : |
Author | : Kelly Adam |
Publisher | : GRIN Verlag |
Total Pages | : 13 |
Release | : 2014-02-10 |
Genre | : Business & Economics |
ISBN | : 3656591679 |
Document from the year 2013 in the subject Business economics - Revision, Auditing, , language: English, abstract: Auditors accumulate and evaluate information to be able to determine whether the financial reports of a given company complied with legislative requirements and established criteria. An auditor therefore determines the credibility of financial information so that the correct use of it in business and investment decisions can be made. Auditors have legal duties attached to their activities which they are expected to uphold. A breach of the legal duty which is imposed and fixed by law due to careless acts constitutes what is termed as negligence. This makes it to be based on conduct rather than any form of agreement. A tort of negligence therefore is only committed when actionable damage is sustained, and this is not only by carelessness but by inflicting damage carelessly in situations where the law recognizes a duty to be careful. Negligence is hence established if the conduct was careless and there existed a causal relationship between the damage and that conduct. A close look at it is a situation where the conduct was foreseeable to inflict the damage on person harmed. Negligence statements provided by company auditors can result to pure economic loss. Internal auditors check the accuracy of the financial information and provide an opinion whether the information is true and fair according to the accounting standards and common law. They are liable to external users of financial information since external users rely on audited statements to make investment decisions hence the need of the opinions to be unbiased and remain independent. Therefore, it is their legal duty to provide an assurance to all audited statements users that the material is not of fraud, its reliable and lacks irregularities. Conclusion by the auditor that the information is fairly stated as per the accounting standards makes them liable if they are found to have been materially misstated.
Author | : Dan L. Goldwasser |
Publisher | : Practising Law Inst |
Total Pages | : 886 |
Release | : 1996 |
Genre | : Law |
ISBN | : 9780872240957 |
Accountants' Liability also provides attorneys with the legal, strategic, and tactical knowledge they need to prove (or successfully defend against) claims against accountants such as breach of contract, breach of fiduciary duty, negligence, securities claim fraud, common law fraud, civil RICO actions, as well as practice and ethical violations
Author | : Emile Woolf |
Publisher | : John Wiley & Sons |
Total Pages | : 399 |
Release | : 2011-01-06 |
Genre | : Business & Economics |
ISBN | : 0470971509 |
Avoiding Audit Pitfalls offers real case studies covering a comprehensive range of challenges and mistakes that any accountant can make during the course of their career. Focusing on everyday mistakes and failures common to auditors in all territories worldwide, the book will cover audit failures that have led to fraud going undetected as well as failure to accurately assess a firm's ability to continue. This book will appeal not only to general accountants and auditors but also to forensic accountant, and students in the field.
Author | : Irving Kellogg |
Publisher | : McGraw-Hill Companies |
Total Pages | : 1224 |
Release | : 1983 |
Genre | : Business & Economics |
ISBN | : |
This practical volume is designed to assist the attorney in examining the preparer of financial statements to uncover negligence & to question company management to disclose deceptive reporting. Numerous checklists & questionnaires are included in the work.
Author | : Paul M. Clikeman |
Publisher | : Taylor & Francis |
Total Pages | : 432 |
Release | : 2024-08-28 |
Genre | : Business & Economics |
ISBN | : 1040105556 |
Called to Account traces the evolution of the global public accounting profession through a series of scandals leading to voluntary or mandated reforms. Ever entertaining and educational, the book describes some of the most audacious accounting frauds of the last 90 years, and identifies the accounting standards and legislation adopted as a direct consequence of each scandal. While retaining favorite chapters exposing the schemes of "Crazy Eddie" Antar and Barry "the Boy Wonder" Minkow, this fourth edition includes new material describing the accounting problems at Carillion, Wirecard and Luckin Coffee. Students will learn that financial fraud is a global problem, and that accounting reform is heavily influenced by politics. With discussion questions, and a chart mapping each chapter to topics covered in popular auditing textbooks, together with supplemental PowerPoints for instructors, Called to Account is the ideal companion for classes in auditing, fraud examination, advanced accounting, or professional responsibilities.
Author | : Robert Warren Vincent Dickerson |
Publisher | : |
Total Pages | : 672 |
Release | : 1966 |
Genre | : Accountants |
ISBN | : |