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| Author | : Reiner Quick |
| Publisher | : Routledge |
| Total Pages | : 302 |
| Release | : 2007-10-17 |
| Genre | : Business & Economics |
| ISBN | : 1134060246 |
In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.
| Author | : United States Government Accountability Office |
| Publisher | : Lulu.com |
| Total Pages | : 234 |
| Release | : 2019-03-24 |
| Genre | : Reference |
| ISBN | : 0359536395 |
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 | : Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal |
| Publisher | : SBPD Publications |
| Total Pages | : 458 |
| Release | : 2020-12-09 |
| Genre | : Business & Economics |
| ISBN | : 9386908875 |
According to the Latest Syllabus based on Choice Based Credit System (CBCS), an excellent book for commerce students appearing in competitive, professional and other examinations. Auditing 1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3 . Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7. Vouching, 8. Verification of Assets and Liabilities, 9. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 10 . Liabilities of a Company Auditor, 11. Company Audit, 12 . Auditors Report and Certificate, 13. Special Areas of Auditing, 14 . Standards on Auditing, 15. Audit of Computerised Accounts. Corporate Governance 1. Conceptual Framework of Corporate Governance, 2. Regulatory Framework of Corporate Governance, 3. Failure of Corporate Governance and Reforms of Corporate Governance, 4.Major Codes and Standards on Corporate Governance, 5. Corporate Social Responsibility, 6. Business Ethics and Rating Agencies.
| Author | : Jill Atkins |
| Publisher | : Taylor & Francis |
| Total Pages | : 488 |
| Release | : 2022-05-30 |
| Genre | : Business & Economics |
| ISBN | : 1000570193 |
The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution. The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world. This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance. Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection.
| Author | : Government Accounting Office |
| Publisher | : www.Militarybookshop.CompanyUK |
| Total Pages | : 242 |
| Release | : 2012 |
| Genre | : Business & Economics |
| ISBN | : 9781780397030 |
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
| Author | : David Hay |
| Publisher | : Routledge |
| Total Pages | : 387 |
| Release | : 2014-09-15 |
| Genre | : Business & Economics |
| ISBN | : 1136210350 |
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
| Author | : Dr. B. K. Mehta, |
| Publisher | : SBPD Publications |
| Total Pages | : 457 |
| Release | : 2021-12-04 |
| Genre | : Business & Economics |
| ISBN | : |
Auditing 1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3 . Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7. Vouching, 8. Verification of Assets and Liabilities, 9. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 10 . Liabilities of a Company Auditor, 11. Company Audit, 12 . Auditors Report and Certificate, 13. Special Areas of Auditing, 14 . Standards on Auditing, 15. Audit of Computerised Accounts. Corporate Governance 1. Conceptual Framework of Corporate Governance, 2. Regulatory Framework of Corporate Governance, 3. Failure of Corporate Governance and Reforms of Corporate Governance, 4.Major Codes and Standards on Corporate Governance, 5. Corporate Social Responsibility, 6. Business Ethics and Rating Agencies.
| Author | : OECD |
| Publisher | : OECD Publishing |
| Total Pages | : 169 |
| Release | : 2020-11-26 |
| Genre | : |
| ISBN | : 9264447792 |
Public policies and services, such as education, health, welfare, infrastructure and sanitation, are increasingly developed and provided via different levels of government (national, regional and local), creating co-ordination and governance challenges. This report describes how Brazil’s 33 courts of accounts can use their oversight function – including audits – to help make such decentralised policies more effective and coherent.
| Author | : Robert E. Davis |
| Publisher | : CRC Press |
| Total Pages | : 298 |
| Release | : 2021-09-22 |
| Genre | : Business & Economics |
| ISBN | : 1000416089 |
"A much-needed service for society today. I hope this book reaches information managers in the organization now vulnerable to hacks that are stealing corporate information and even holding it hostage for ransom." – Ronald W. Hull, author, poet, and former professor and university administrator A comprehensive entity security program deploys information asset protection through stratified technological and non-technological controls. Controls are necessary for counteracting threats, opportunities, and vulnerabilities risks in a manner that reduces potential adverse effects to defined, acceptable levels. This book presents a methodological approach in the context of normative decision theory constructs and concepts with appropriate reference to standards and the respective guidelines. Normative decision theory attempts to establish a rational framework for choosing between alternative courses of action when the outcomes resulting from the selection are uncertain. Through the methodological application, decision theory techniques can provide objectives determination, interaction assessments, performance estimates, and organizational analysis. A normative model prescribes what should exist according to an assumption or rule.
| Author | : David Hay |
| Publisher | : Routledge |
| Total Pages | : 77 |
| Release | : 2019-06-20 |
| Genre | : Business & Economics |
| ISBN | : 1351105469 |
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.
