Audit Of Public Enterprises

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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.

Audits of Public Companies

Author : United States. Government Accountability Office
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (19 download)

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Book Synopsis Audits of Public Companies by : United States. Government Accountability Office

Download or read book Audits of Public Companies written by United States. Government Accountability Office and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Basics of IT Audit

Author : Stephen D. Gantz
Publisher : Elsevier
ISBN 13 : 0124171761
Total Pages : 271 pages
Book Rating : 4.1/5 (241 download)

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Book Synopsis The Basics of IT Audit by : Stephen D. Gantz

Download or read book The Basics of IT Audit written by Stephen D. Gantz and published by Elsevier. This book was released on 2013-10-31 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM

Curbing Corruption

Author : Rick Stapenhurst
Publisher : World Bank Publications
ISBN 13 : 9780821342572
Total Pages : 262 pages
Book Rating : 4.3/5 (425 download)

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Book Synopsis Curbing Corruption by : Rick Stapenhurst

Download or read book Curbing Corruption written by Rick Stapenhurst and published by World Bank Publications. This book was released on 1999-01-01 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Part III: Three case studies.

Public Sector Accounting

Author : Tjerk Budding
Publisher : Routledge
ISBN 13 : 1317906705
Total Pages : 201 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Public Sector Accounting by : Tjerk Budding

Download or read book Public Sector Accounting written by Tjerk Budding and published by Routledge. This book was released on 2014-08-13 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: As change sweeps across the public sector, a huge range of accounting and financial management challenges are created. This textbook analyses the reforms that are being introduced to deal with these challenges and their global impact on the public sector. Readers are provided with an international overview of government accounting, reporting, management control, cost accounting, budgeting and auditing. In explaining how innovative financial management tools are utilized in the public sector, the authors address a number of emerging issues: Harmonization trends in public financial management and International Public Sector Accounting Standards (IPSASs) Financial reporting and consolidated financial statements in the public sector Public sector management accounting and control methods Financial and performance auditing in the public sector This concise and accessible textbook will be core reading for public sector accounting and financial management students and will also be required reading for students of public management and administration more generally. Managers, accountants, consultants and auditors working in the public sector will also find the book a useful reference.

The Future of Auditing

Author : David Hay
Publisher : Routledge
ISBN 13 : 1351105469
Total Pages : 77 pages
Book Rating : 4.3/5 (511 download)

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Book Synopsis The Future of Auditing by : David Hay

Download or read book The Future of Auditing written by David Hay and published by Routledge. This book was released on 2019-06-20 with total page 77 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Audits of Public Companies

Author : United States. General Accounting Office
Publisher : Nova Publishers
ISBN 13 : 9781604565034
Total Pages : 154 pages
Book Rating : 4.5/5 (65 download)

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Book Synopsis Audits of Public Companies by : United States. General Accounting Office

Download or read book Audits of Public Companies written by United States. General Accounting Office and published by Nova Publishers. This book was released on 2008 with total page 154 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines (1) concentration in the market for public company audits, (2) the potential for smaller accounting firms' growth to ease market concentration, and (3) proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares.

Public Services Delivery

Author : World Bank
Publisher : World Bank Publications
ISBN 13 : 9780821361405
Total Pages : 276 pages
Book Rating : 4.3/5 (614 download)

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Book Synopsis Public Services Delivery by : World Bank

Download or read book Public Services Delivery written by World Bank and published by World Bank Publications. This book was released on 2005 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication sets out a framework for analysing the performance of governments in developing countries, looking at the government as a whole and at local and municipal levels, and focusing on individual sectors that form the core of essential government services, such as health, education, welfare, waste disposal, and infrastructure. It draws lessons from performance measurement systems in a range of industrial countries to identify good practice around the world in improving public sector governance, combating corruption and making services work for poor people.

The Routledge Companion to Auditing

Author : David Hay
Publisher : Routledge
ISBN 13 : 1136210350
Total Pages : 387 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis The Routledge Companion to Auditing by : David Hay

Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Implementing Accrual Accounting in the Public Sector

Author : Ms.Suzanne Flynn
Publisher : International Monetary Fund
ISBN 13 : 1475521758
Total Pages : 59 pages
Book Rating : 4.4/5 (755 download)

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Book Synopsis Implementing Accrual Accounting in the Public Sector by : Ms.Suzanne Flynn

Download or read book Implementing Accrual Accounting in the Public Sector written by Ms.Suzanne Flynn and published by International Monetary Fund. This book was released on 2016-08-05 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt: This technical note and manual (TNM) explains what accrual accounting means for the public sector and discusses current trends in moving from cash to accrual accounting. It outlines factors governments should consider in preparing for the move and sequencing of the transition. The note recognizes that governments considering accounting reforms will have different starting points across the public sector, different objectives, and varying coverage of the existing financial statements, it therefore recommends that governments consider each of these, and the materiality of stocks, flows and entities outside of government accounts when planning reforms and design the sequencing and stages involved accordingly. Building on international experiences, the note proposes four possible phases for progressively increasing the financial operations reported in the balance sheet and operating statement, with the ultimate aim of including all institutional units under the effective control of government in fiscal reports.

Constitution of the Republic of Croatia

Author : Republic of Croatia
Publisher :
ISBN 13 : 9781089939443
Total Pages : 56 pages
Book Rating : 4.9/5 (394 download)

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Book Synopsis Constitution of the Republic of Croatia by : Republic of Croatia

Download or read book Constitution of the Republic of Croatia written by Republic of Croatia and published by . This book was released on 2019-08-12 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Croatia, officially the Republic of Croatia, is a country at the crossroads of Central and Southeast Europe, on the Adriatic Sea. It borders Slovenia to the northwest, Hungary to the northeast, Serbia to the east, Bosnia and Herzegovina, and Montenegro to the southeast, sharing a maritime border with Italy.

Auditing and Assurance Services + MyAccountingLab Access Code: Includes Pearson EText

Author : Alvin A. Arens
Publisher : Prentice Hall
ISBN 13 : 9780133081602
Total Pages : 872 pages
Book Rating : 4.0/5 (816 download)

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Book Synopsis Auditing and Assurance Services + MyAccountingLab Access Code: Includes Pearson EText by : Alvin A. Arens

Download or read book Auditing and Assurance Services + MyAccountingLab Access Code: Includes Pearson EText written by Alvin A. Arens and published by Prentice Hall. This book was released on 2012-06-22 with total page 872 pages. Available in PDF, EPUB and Kindle. Book excerpt: ALERT: Before you purchase, check with your instructor or review your course syllabus to ensure that you select the correct ISBN. Several versions of Pearson's MyLab & Mastering products exist for each title, including customized versions for individual schools, and registrations are not transferable. In addition, you may need a CourseID, provided by your instructor, to register for and use Pearson's MyLab & Mastering products. Packages Access codes for Pearson's MyLab & Mastering products may not be included when purchasing or renting from companies other than Pearson; check with the seller before completing your purchase. Used or rental books If you rent or purchase a used book with an access code, the access code may have been redeemed previously and you may have to purchase a new access code. Access codes Access codes that are purchased from sellers other than Pearson carry a higher risk of being either the wrong ISBN or a previously redeemed code. Check with the seller prior to purchase. -- An integrated and current approach to auditing. Auditing and Assurance Services: An Integrated Approach presents an integrated concepts approach that shows readers the auditing process from start to finish. This text prepares readers for real-world audit decision making by using illustrative examples of key audit decisions, with an emphasis on audit planning, risk assessment processes and collecting and evaluating evidence in response to risks. The fourteenth edition includes coverage of PCAOB Auditing Standards up through AS 15 (the PCAOB's Risk Assessment Standards) , new standards related to auditor responsibilities related to supplementary information included in financial statements (SAS Nos. 119 and 120), and the most up-to-date content in the dynamic auditing environment.

Public Sector Enterprises in India

Author : Govind Bhattacharjee
Publisher : Sage Publications Pvt. Limited
ISBN 13 : 9789353883720
Total Pages : pages
Book Rating : 4.8/5 (837 download)

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Book Synopsis Public Sector Enterprises in India by : Govind Bhattacharjee

Download or read book Public Sector Enterprises in India written by Govind Bhattacharjee and published by Sage Publications Pvt. Limited. This book was released on 2020-08-14 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the the first comprehensive and authoritative work covering the entire public sector in India, including public sector enterprises such as banks, insurance companies, railways and so on.

Reinventing Democracy

Author : Paul Hirst
Publisher : Wiley-Blackwell
ISBN 13 : 9780631202639
Total Pages : 180 pages
Book Rating : 4.2/5 (26 download)

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Book Synopsis Reinventing Democracy by : Paul Hirst

Download or read book Reinventing Democracy written by Paul Hirst and published by Wiley-Blackwell. This book was released on 1996-12-16 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt: Democracy is everywhere praised and aspired to as a political system. Yet in established democracies people feel dissatisfied with existing institutions and the levels of accountability they offer. This book explores the ways in which democracy in national states, local government and social institutions can be renewed and extended.

A Handbook of Information on Public Enterprises

Author :
Publisher :
ISBN 13 :
Total Pages : 318 pages
Book Rating : 4.:/5 (53 download)

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Book Synopsis A Handbook of Information on Public Enterprises by :

Download or read book A Handbook of Information on Public Enterprises written by and published by . This book was released on 1970 with total page 318 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Oversight of the Public Company Accounting Oversight Board

Author : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises
Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.:/5 (327 download)

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Book Synopsis Oversight of the Public Company Accounting Oversight Board by : United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises

Download or read book Oversight of the Public Company Accounting Oversight Board written by United States. Congress. House. Committee on Financial Services. Subcommittee on Capital Markets, Insurance, and Government Sponsored Enterprises and published by . This book was released on 2004 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Sector Accounting and Auditing in Europe

Author : I. Brusca
Publisher : Springer
ISBN 13 : 1137461349
Total Pages : 278 pages
Book Rating : 4.1/5 (374 download)

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Book Synopsis Public Sector Accounting and Auditing in Europe by : I. Brusca

Download or read book Public Sector Accounting and Auditing in Europe written by I. Brusca and published by Springer. This book was released on 2016-02-03 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book provides an overview of the governmental accounting status quo in Europe by analysing the public sector accounting, budgeting and auditing systems in fourteen European countries. IT sheds light on the challenges faced by European countries as they move towards adoption of the European Public Sector Accounting Standards (EPSAS).