A History Of Auditing

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A History of Auditing

Author : Derek Matthews
Publisher : Routledge
ISBN 13 : 1134177909
Total Pages : 235 pages
Book Rating : 4.1/5 (341 download)

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Book Synopsis A History of Auditing by : Derek Matthews

Download or read book A History of Auditing written by Derek Matthews and published by Routledge. This book was released on 2006-09-27 with total page 235 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.

Interpretation and Application of International Standards on Auditing

Author : Steven Collings
Publisher : John Wiley & Sons
ISBN 13 : 1119973783
Total Pages : 707 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis Interpretation and Application of International Standards on Auditing by : Steven Collings

Download or read book Interpretation and Application of International Standards on Auditing written by Steven Collings and published by John Wiley & Sons. This book was released on 2011-06-01 with total page 707 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.

Auditing and Society

Author : Wally Smieliauskas
Publisher : Routledge
ISBN 13 : 0429854129
Total Pages : 269 pages
Book Rating : 4.4/5 (298 download)

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Book Synopsis Auditing and Society by : Wally Smieliauskas

Download or read book Auditing and Society written by Wally Smieliauskas and published by Routledge. This book was released on 2020-07-30 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

Auditor's Guide to Information Systems Auditing

Author : Richard E. Cascarino
Publisher : John Wiley & Sons
ISBN 13 : 0470127031
Total Pages : 510 pages
Book Rating : 4.4/5 (71 download)

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Book Synopsis Auditor's Guide to Information Systems Auditing by : Richard E. Cascarino

Download or read book Auditor's Guide to Information Systems Auditing written by Richard E. Cascarino and published by John Wiley & Sons. This book was released on 2007-06-15 with total page 510 pages. Available in PDF, EPUB and Kindle. Book excerpt: Praise for Auditor's Guide to Information Systems Auditing "Auditor's Guide to Information Systems Auditing is the most comprehensive book about auditing that I have ever seen. There is something in this book for everyone. New auditors will find this book to be their bible-reading it will enable them to learn what the role of auditors really is and will convey to them what they must know, understand, and look for when performing audits. For experiencedauditors, this book will serve as a reality check to determine whether they are examining the right issues and whether they are being sufficiently comprehensive in their focus. Richard Cascarino has done a superb job." —E. Eugene Schultz, PhD, CISSP, CISM Chief Technology Officer and Chief Information Security Officer, High Tower Software A step-by-step guide tosuccessful implementation and control of information systems More and more, auditors are being called upon to assess the risks and evaluate the controls over computer information systems in all types of organizations. However, many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Auditor's Guide to Information Systems Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. With a complimentary student'sversion of the IDEA Data Analysis Software CD, Auditor's Guide to Information Systems Auditing empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.

Continuous Auditing

Author : David Y. Chan
Publisher : Emerald Group Publishing
ISBN 13 : 1787434141
Total Pages : 359 pages
Book Rating : 4.7/5 (874 download)

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Book Synopsis Continuous Auditing by : David Y. Chan

Download or read book Continuous Auditing written by David Y. Chan and published by Emerald Group Publishing. This book was released on 2018-03-21 with total page 359 pages. Available in PDF, EPUB and Kindle. Book excerpt: Continuous Auditing provides academics and practitioners with a compilation of select continuous auditing design science research, and it provides readers with an understanding of the underlying theoretical concepts of a continuous audit, ideas on how continuous audit can be applied in practice, and what has and has not worked in research.

Research Opportunities in Internal Auditing

Author :
Publisher : Institute of Internal Auditors, Incorporated
ISBN 13 : 9780894135576
Total Pages : pages
Book Rating : 4.1/5 (355 download)

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Book Synopsis Research Opportunities in Internal Auditing by :

Download or read book Research Opportunities in Internal Auditing written by and published by Institute of Internal Auditors, Incorporated. This book was released on 2004-01-01 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Includes contributions by eleven academics writing on the past, present, and future of internal auditing. Focus is on the identification of internal audit topics that could raise interest in internal audit research.

Quality Audits for Improved Performance

Author : Dennis R. Arter
Publisher : Quality Press
ISBN 13 : 087389572X
Total Pages : 156 pages
Book Rating : 4.8/5 (738 download)

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Book Synopsis Quality Audits for Improved Performance by : Dennis R. Arter

Download or read book Quality Audits for Improved Performance written by Dennis R. Arter and published by Quality Press. This book was released on 2002-11-06 with total page 156 pages. Available in PDF, EPUB and Kindle. Book excerpt: Perfect for anyone charged with implementing a quality audit program or those performing the audit, this book is an ideal reference on the established techniques of quality auditing. This third edition serves as a guide to learning and applying the basics of quality auditing, and expands on the basic auditing principles by showing how the quality audit can be used to improve business performance. This new edition includes: - An expanded background and history of quality auditing - A general model for auditing any quality management system - Added information on process audits and the system-process-product relationship - Auditor competencies and qualifications - An explanation of audit reports and the role of the auditor after the report - New material on remedial and corrective action - Example audit procedures and a glossary of auditing terms Author Dennis Arter addresses both internal and supplier auditing as it relates to any quality management system, including ISO 9001, GMP, automotive, and others. He provides supportive examples and checklists throughout the text to help make this book the best single-source guide on the subject. Quality practitioners, registrars, and those preparing for the ASQ Certified Quality Auditor (CQA) exam will find it to be an invaluable reference.

Government Auditing Standards - 2018 Revision

Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

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Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

Download or read book Government Auditing Standards - 2018 Revision written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 234 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Auditing Information Systems

Author : Jack J. Champlain
Publisher : John Wiley & Sons
ISBN 13 : 0471466298
Total Pages : 450 pages
Book Rating : 4.4/5 (714 download)

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Book Synopsis Auditing Information Systems by : Jack J. Champlain

Download or read book Auditing Information Systems written by Jack J. Champlain and published by John Wiley & Sons. This book was released on 2003-04-01 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt: Have you been asked to perform an information systems audit and don't know where to start? Examine a company's hardware, software, and data organization and processing methods to ensure quality control and security with this easy, practical guide to auditing computer systems--the tools necessary to implement an effective IS audit. In nontechnical language and following the format of an IS audit program, you'll gain insight into new types of security certifications (e.g., TruSecure, CAP SysTrust, CPA WebTrust) as well as the importance of physical security controls, adequate insurance, and digital surveillance systems. Order your copy today!

The Evolution of Audit Thought and Practice

Author : T. A. Lee
Publisher : Routledge
ISBN 13 : 1000166708
Total Pages : 355 pages
Book Rating : 4.0/5 (1 download)

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Book Synopsis The Evolution of Audit Thought and Practice by : T. A. Lee

Download or read book The Evolution of Audit Thought and Practice written by T. A. Lee and published by Routledge. This book was released on 2020-09-04 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book, first published in 1988, analyses the history of auditing with as much objectivity as possible. These chapters reveal the importance of auditing in society generally and business activity particularly. The character of the auditor is examined, and their part in history as their role developed from an amateur status to a professional one. The development of the accounting profession is a significant part of the history of auditing. The emerging professional bodies assumed a societal role and by doing so, the audit function changed in terms of its aims and practices, and became a matter of public as well as private concern.

Auditor's Talk

Author : Jim Pirie
Publisher : Routledge
ISBN 13 : 1136800875
Total Pages : 508 pages
Book Rating : 4.1/5 (368 download)

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Book Synopsis Auditor's Talk by : Jim Pirie

Download or read book Auditor's Talk written by Jim Pirie and published by Routledge. This book was released on 2019-06-03 with total page 508 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an oral history of the auditing profession in Britain from 1920s to the present day based on extended extracts from interviews with 77 past and present practitioners. Those interviewed ranged from a nonagenarian who qualified in the 1920s, to active contemporaries, from sole practitioners to the present day heads of the Big Five accounting firms. The often candid interviews uncover a surprising variety of experience and opinions and allow a group of often fascinating individuals to tell their own stories.

The Routledge Companion to Accounting History

Author : John Richard Edwards
Publisher : Routledge
ISBN 13 : 1135230870
Total Pages : 1148 pages
Book Rating : 4.1/5 (352 download)

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Book Synopsis The Routledge Companion to Accounting History by : John Richard Edwards

Download or read book The Routledge Companion to Accounting History written by John Richard Edwards and published by Routledge. This book was released on 2009-05-07 with total page 1148 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

Auditing

Author : Donald H. Taylor
Publisher : Wiley
ISBN 13 : 9780471134213
Total Pages : 0 pages
Book Rating : 4.1/5 (342 download)

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Book Synopsis Auditing by : Donald H. Taylor

Download or read book Auditing written by Donald H. Taylor and published by Wiley. This book was released on 1996-10-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Presents auditing concepts and procedures within the context of audit assertions, as described in Statements on Auditing Standards. It includes the basic approach to reasoning from audit assertions to audit objectives to audit procedures and numerous examples of computer generated audit working papers. A new aspect of this edition is the introduction of value-added business advice as an integral part of the audit. Public accounting firms are placing increased emphasis on adding value to an audit.

AUDITING

Author : RAVINDER KUMAR
Publisher : PHI Learning Pvt. Ltd.
ISBN 13 : 8120350987
Total Pages : 580 pages
Book Rating : 4.1/5 (23 download)

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Book Synopsis AUDITING by : RAVINDER KUMAR

Download or read book AUDITING written by RAVINDER KUMAR and published by PHI Learning Pvt. Ltd.. This book was released on 2015-05-01 with total page 580 pages. Available in PDF, EPUB and Kindle. Book excerpt: This comprehensive, well-received and thoroughly updated text, now in its Third Edition, continues to provide an in-depth analysis of the basic concepts of Auditing emphasising the practical aspects of the course. The book discusses in detail, classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers in addition to other topics. Besides, it deals with verification and valuation of assets and liabilities, company audit, cost audit, management audit, tax audit, bank audit as well as depreciation. The final chapters of the book give detailed description of business investigations, audit of special entities and auditing in EDP environment. Contemporary topics have been covered in the book to enlighten readers with the latest developments in the field of auditing, such as cost audit, tax audit, environmental audit and energy audit. The book is intended to serve as an indispensable text for undergraduate students of commerce as well as for CA and ICWA aspirants. New to this Edition • The Companies Act, 2013 (based on new company law). • Internal Audit chapter especially updated in the light of Section 138 of the Companies Act, 2013 and Rule 13 of the Companies (Accounts) Rules, 2014 notified by MCA. • Cost Audit chapter based on the latest Companies (Cost Records and Audit) Rules, 2014, issued by MCA.

Auditing

Author : Raymond N. Johnson
Publisher : Wiley Global Education
ISBN 13 : 1119404924
Total Pages : 736 pages
Book Rating : 4.1/5 (194 download)

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Book Synopsis Auditing by : Raymond N. Johnson

Download or read book Auditing written by Raymond N. Johnson and published by Wiley Global Education. This book was released on 2019-05-20 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today’s workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.

Auditing Concepts and Methods

Author : Douglas R. Carmichael
Publisher : McGraw-Hill/Irwin
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.:/5 ( download)

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Book Synopsis Auditing Concepts and Methods by : Douglas R. Carmichael

Download or read book Auditing Concepts and Methods written by Douglas R. Carmichael and published by McGraw-Hill/Irwin. This book was released on 1996 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: -- Instructor's Resource Manual.

Modern Internal Auditing

Author : Robert M. Atkisson
Publisher : *Ronald Press
ISBN 13 :
Total Pages : 578 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Modern Internal Auditing by : Robert M. Atkisson

Download or read book Modern Internal Auditing written by Robert M. Atkisson and published by *Ronald Press. This book was released on 1986-03-04 with total page 578 pages. Available in PDF, EPUB and Kindle. Book excerpt: A professional training version of Brink/Witt: Modern Internal Auditing: Appraising Operations and Controls, 4th Edition, serving the expanding educational needs of the profession. About two-thirds of the parent volume is used with modifications including learning objectives, italicized key terms, review questions, case problems, and many real-world examples. Fully updated, with expanded coverage of reporting and computer auditing.