Recurring Issues in Auditing (RLE Accounting)

Recurring Issues in Auditing (RLE Accounting)
Author: Roy A. Chandler
Publisher: Routledge
Total Pages: 674
Release: 2014-02-05
Genre: Business & Economics
ISBN: 1134608047

This book gives a flavour of the issues that concerned auditing practitioners more than one hundred years ago and which retain a certain relevance to us today. The material is arranged chronologically and thereby emphasizes the interconnections between the issues as well as conveying the overall depth and flavour of the debate.

British Audit Practice 1884-1900 (RLE Accounting)

British Audit Practice 1884-1900 (RLE Accounting)
Author: Roy A. Chandler
Publisher: Routledge
Total Pages: 785
Release: 2013-12-04
Genre: Business & Economics
ISBN: 1134664184

This book sheds light on the nature of the late nineteenth century audit by reference to the views expressed in 26 legal cases. The treatment of late nineteenth century legal issues which might appear somewhat unbalanced, viewed from today’s stand-point, is shown to be more even handed when seen against the back ground of a vigorous contemporary debate concerning all aspects of the auditors’ duties. This text therefore informs readers of the full breadth of the debate, and discusses a range of issues which may since have been overlooked, such as the Kingston Cotton Mill case, 1895, normally referred to only in the context of stock valuation but which also had a great deal to say about the appropriate method for valuing fixed assets.

Evolution of Corporate Financial Reporting (RLE Accounting)

Evolution of Corporate Financial Reporting (RLE Accounting)
Author: T. A. Lee
Publisher: Routledge
Total Pages: 369
Release: 2014-02-05
Genre: Business & Economics
ISBN: 1134715218

This book explores certain contemporary problems of accounting through the eyes and pens of historians. Many accounting problems are not new ones and it is therefore important to understand their history and development through the ages. This book places twentieth century studies in context and provides clues to possible solutions. The focus of this book is on companies and their financial reports and will be of use to students of economic and business history who wish to provide themselves with an accounting background in relation to the financial reports of companies they may be studying.

SEC Docket

SEC Docket
Author: United States. Securities and Exchange Commission
Publisher:
Total Pages: 1302
Release: 2000
Genre: Securities
ISBN:

Principles of External Auditing

Principles of External Auditing
Author: Brenda Porter
Publisher: Wiley Global Education
Total Pages: 884
Release: 2014-09-23
Genre: Business & Economics
ISBN: 1118783883

Principles of External Auditing offers a striking and careful balance between theory and practice. The book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology.

Current Issues in Auditing

Current Issues in Auditing
Author: Michael Sherer
Publisher: SAGE
Total Pages: 351
Release: 1997-05-28
Genre: Business & Economics
ISBN: 1446264106

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.

Government Auditing Standards - 2018 Revision

Government Auditing Standards - 2018 Revision
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.