Auditing And Corporate Governance

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Auditing and Corporate Governance - SBPD Publications

Author : Dr. B. K. Mehta,
Publisher : SBPD Publications
ISBN 13 :
Total Pages : 457 pages
Book Rating : 4./5 ( download)

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Book Synopsis Auditing and Corporate Governance - SBPD Publications by : Dr. B. K. Mehta,

Download or read book Auditing and Corporate Governance - SBPD Publications written by Dr. B. K. Mehta, and published by SBPD Publications. This book was released on 2021-12-04 with total page 457 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Auditing and Corporate Governance

Author : Dr. Preeti Rani Mittal
Publisher : Sultan Chand & Sons
ISBN 13 : 9351611981
Total Pages : 22 pages
Book Rating : 4.3/5 (516 download)

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Book Synopsis Auditing and Corporate Governance by : Dr. Preeti Rani Mittal

Download or read book Auditing and Corporate Governance written by Dr. Preeti Rani Mittal and published by Sultan Chand & Sons. This book was released on 2021-07-19 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a broad introduction to the field of Auditing and Corporate Governance realistically and practically while offering the largest and most diverse collection of issues on the company or organization. This book is divided into two parts: The first part covers “Auditing” which consists of 13 chapters that express the detailed concepts of auditing concisely and clearly. The second part covers “Corporate Governance” which consists of 11 chapters that express corporate governance's detailed concepts simply and lucidly. The material presented in this book revolves around the following themes: Audit Planning, Audit Process, Audit Report, Auditing Standard, Whistle Blowing, Business Ethics, and Corporate Social Responsibility, etc

Corporate Governance

Author : Vasant Raval
Publisher : CRC Press
ISBN 13 : 1000051226
Total Pages : 192 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Corporate Governance by : Vasant Raval

Download or read book Corporate Governance written by Vasant Raval and published by CRC Press. This book was released on 2020-03-27 with total page 192 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book facilitates a systematic comprehension of internal workings of corporate governance in practice. Facets of this multidisciplinary, constantly evolving field are discussed and interrelationships among them are explained to provide insights on how certain precepts come into play for various roles in governance. This book pragmatically explains and illustrates with a view to integrate. To keep the scope achievable, the emphasis is placed on the U.S.-based companies; where possible, differences in governance around the world are identified. Three rich sources of knowledge help shape the message of this book: existing paradigms, personal experience in governance, and research on issues and challenges of governance. Features: Permits a holistic view of the complex corporate governance landscape. Discusses and generously illustrates the practice of corporate governance. Aids understanding of issues and challenges of corporate governance. Identifies ways to advance the value of one’s role in corporate governance. Teaches how to avoid crucial mistakes that compromise the value of one’s contribution in the governance process. If you are a professional accountant, securities lawyer, economist, financial analyst, auditor, executive, entrepreneur, or an investor, you will find the book helpful in understanding the entire landscape of governance fairly quickly. Those already involved in the governance arena may find the book refreshing, and may use it to coach others. This book can serve as a reference book in any offering of a course at any academic level.

Auditor Independence

Author : Ismail Adelopo
Publisher : Routledge
ISBN 13 : 1317177428
Total Pages : 368 pages
Book Rating : 4.3/5 (171 download)

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Book Synopsis Auditor Independence by : Ismail Adelopo

Download or read book Auditor Independence written by Ismail Adelopo and published by Routledge. This book was released on 2016-04-08 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.

The Role of Internal Audit in Corporate Governance in Europe

Author : European Confederation of Institutes of Internal Auditing (ECIIA)
Publisher : Erich Schmidt Verlag GmbH & Co KG
ISBN 13 : 9783503100569
Total Pages : 144 pages
Book Rating : 4.1/5 (5 download)

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Book Synopsis The Role of Internal Audit in Corporate Governance in Europe by : European Confederation of Institutes of Internal Auditing (ECIIA)

Download or read book The Role of Internal Audit in Corporate Governance in Europe written by European Confederation of Institutes of Internal Auditing (ECIIA) and published by Erich Schmidt Verlag GmbH & Co KG. This book was released on 2007-03-12 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on a survey between all national Institutes of Internal Auditing in Europe this book shows a widespread picture of European Corporate Governance activities and Internal Audit: - Specific questions regarding the current involvement of Internal Audit in Corporate Governance aspects; - the State of the art of Internal Audit: position, scope and quality management; - Focal points for improving the role of Internal Audit in Corporate Governance in Europe. All insights of the book are concentrated on European companies and offer European solutions for Internal Auditing. They are empirically founded and written in a clear and direct way for practical use. This is the first work for the European profession of Internal Audit that formulates eight focal points for improving the role of Internal Audit in Corporate Governance in Europe. The book shows how Internal Audit can fundamentally strengthen good Corporate Governance.

The Oxford Handbook of Corporate Governance

Author : Mike Wright
Publisher : OUP Oxford
ISBN 13 : 0191649368
Total Pages : 832 pages
Book Rating : 4.1/5 (916 download)

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Book Synopsis The Oxford Handbook of Corporate Governance by : Mike Wright

Download or read book The Oxford Handbook of Corporate Governance written by Mike Wright and published by OUP Oxford. This book was released on 2013-03-28 with total page 832 pages. Available in PDF, EPUB and Kindle. Book excerpt: The behavior of managers-such as the rewards they obtain for poor performance, the role of boards of directors in monitoring managers, and the regulatory framework covering the corporate governance mechanisms that are put in place to ensure managers' accountability to shareholder and other stakeholders-has been the subject of extensive media and policy scrutiny in light of the financial crisis of the early 2000s. However, corporate governance covers a much broader set of issues, which requires detailed assessment as a central issue of concern to business and society. Critiques of traditional governance research based on agency theory have noted its "under-contextualized" nature and its inability to compare accurately and explain the diversity of corporate governance arrangements across different institutional contexts. The Oxford Handbook of Corporate Governance aims at closing these theoretical and empirical gaps. It considers corporate governance issues at multiple levels of analysis-the individual manager, firms, institutions, industries, and nations-and presents international evidence to reflect the wide variety of perspectives. In analyzing the effects of corporate governance on performance, a variety of indicators are considered, such as accounting profit, economic profit, productivity growth, market share, proxies for environmental and social performance, such as diversity and other aspects of corporate social responsibility, and of course, share price effects. In addition to providing a high level review and analysis of the existing literature, each chapter develops an agenda for further research on a specific aspect of corporate governance. This Handbook constitutes the definitive source of academic research on corporate governance, synthesizing studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.

Auditing and Corporate Governance by Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal (eBook)

Author : Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal
Publisher : SBPD Publications
ISBN 13 : 9386908875
Total Pages : 458 pages
Book Rating : 4.3/5 (869 download)

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Book Synopsis Auditing and Corporate Governance by Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal (eBook) by : Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal

Download or read book Auditing and Corporate Governance by Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal (eBook) written by Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal and published by SBPD Publications. This book was released on 2020-12-09 with total page 458 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Enterprise Resource Planning, Corporate Governance and Internal Auditing

Author : Hany Elbardan
Publisher : Springer
ISBN 13 : 3319549901
Total Pages : 446 pages
Book Rating : 4.3/5 (195 download)

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Book Synopsis Enterprise Resource Planning, Corporate Governance and Internal Auditing by : Hany Elbardan

Download or read book Enterprise Resource Planning, Corporate Governance and Internal Auditing written by Hany Elbardan and published by Springer. This book was released on 2017-07-06 with total page 446 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.

Taxmann's Auditing and Corporate Governance | Choice Based Credit System (CBCS) | B.Com (Hons.) | 4th Edition | January 2021

Author : Dr. Aruna Jha
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9390585201
Total Pages : 20 pages
Book Rating : 4.3/5 (95 download)

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Book Synopsis Taxmann's Auditing and Corporate Governance | Choice Based Credit System (CBCS) | B.Com (Hons.) | 4th Edition | January 2021 by : Dr. Aruna Jha

Download or read book Taxmann's Auditing and Corporate Governance | Choice Based Credit System (CBCS) | B.Com (Hons.) | 4th Edition | January 2021 written by Dr. Aruna Jha and published by Taxmann Publications Private Limited. This book was released on 2020-12-29 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a comprehensive & up-to-date text book on ‘Auditing and Corporate Governance’. This book covers the entire syllabus prescribed for students pursuing B.Com. (Hons.) under CBCS Programme at Delhi University and Other Central Universities throughout India. The Present Publication is the 4th Edition, authored by Dr. Aruna Jha, with the following noteworthy features: • The subject-matter is presented in a simple, systematic method along with comprehensive explanation of the concept and theories underlying auditing and corporate governance. The book tries to present the subject-matter in a non-technical way • [Student-Oriented Book] This book has been developed, keeping in mind the following factors: o Interaction of the author/teacher with his/her students in the class-room o Shaped by the author/teachers experience of teaching the subject-matter at different levels o Reaction and responses of students have also been incorporated at different places in the book • This book is designed to ensure ease of grasping concepts by the students • [Real-life Examples] are given throughout the book • [Tables & Figures] have been used extensively in the book to help students to understand the subject better • [Relevant Statutes] and other regulatory requirements are incorporated at suitable places • [Important Questions at the end of each Chapter] are given for students to test their knowledge and understanding of the topics covered in the chapter. • Contents of this book is as follows: o Introduction o Audit Planning and Internal Control System o Audit Procedure o Company Auditor: Appointment and Removal o Auditor’s Report and Liabilities o Cost Audit, Management Audit and Tax Audit o Introduction to EDP Auditing o Conceptual Framework for Corporate Governance o Board Committees and their Functions o Quirky Governance: Insider Trading and Whistle Blowing o Corporate Governance Rating and Credit Rating in India o New Paradigm of Corporate Governance: E-Governance and Class Action Suits o Shareholder Activism – Panacea for Governance Problems o Corporate Governance in Public Sector Units and Corporate Funding of Political Parties o Some of the major corporate governance failures in developed world o Cases of corporate governance failure in India o Corporate governance codes and standards o Initiatives in India o Conceptual Framework for Business Ethics o Corporate Social Responsibility o CSR Models and Drivers o Regulatory Framework and Guidance for CSR o Previous Exam Question Papers § B.Com. (Hons.) Sem – VI (Dec. 2018) § B.Com. (Hons.) CBCS (2019) Semester – VI (Dec. 2018) § B.Com. (Hons.) CBCS (2020) Semester – VI [Open Book]

Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press)

Author : Noor Afza Amran
Publisher : UUM Press
ISBN 13 : 9670474566
Total Pages : 198 pages
Book Rating : 4.6/5 (74 download)

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Book Synopsis Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) by : Noor Afza Amran

Download or read book Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.

Practical Guide to Corporate Governance and Accounting

Author : David E. Hardesty
Publisher : Warren Gorham & Lamont
ISBN 13 :
Total Pages : 744 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Practical Guide to Corporate Governance and Accounting by : David E. Hardesty

Download or read book Practical Guide to Corporate Governance and Accounting written by David E. Hardesty and published by Warren Gorham & Lamont. This book was released on 2004 with total page 744 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Role of Internal Audit in Corporate Governance & Management

Author : Philomena Leung
Publisher :
ISBN 13 : 9780864593047
Total Pages : 59 pages
Book Rating : 4.5/5 (93 download)

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Book Synopsis The Role of Internal Audit in Corporate Governance & Management by : Philomena Leung

Download or read book The Role of Internal Audit in Corporate Governance & Management written by Philomena Leung and published by . This book was released on 2003 with total page 59 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Audit Committees

Author : Australian Institute of Company Directors
Publisher : AICD
ISBN 13 : 9781876604042
Total Pages : 56 pages
Book Rating : 4.6/5 (4 download)

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Book Synopsis Audit Committees by : Australian Institute of Company Directors

Download or read book Audit Committees written by Australian Institute of Company Directors and published by AICD. This book was released on 2008 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Role and responsibilities of Audit Subcommittees of Boards. Provides a practical introduction to the role of and responsibilities of the audit committee. Explains the context in which an audit committee typically operates and outlines good practice. Reflects developments in audit committee practice, legislation and gudance from regulatory bodiesand leading global board practices since 2001."--Provided by publisher.

Corporate Governance and Control

Author : Alex Dunlop
Publisher : Kogan Page Publishers
ISBN 13 : 9780749426835
Total Pages : 108 pages
Book Rating : 4.4/5 (268 download)

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Book Synopsis Corporate Governance and Control by : Alex Dunlop

Download or read book Corporate Governance and Control written by Alex Dunlop and published by Kogan Page Publishers. This book was released on 1998 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a practical analysis of the aspects and areas of corporate life that can benefit from the presence of governance and control systems and procedures. These include: board arrangements; executive remuneration; environmental, ethical, health and safety and employment matters; and systems for risk assessment and internal control.

The Audit Committee: Performing Corporate Governance

Author : Laura F. Spira
Publisher : Springer Science & Business Media
ISBN 13 : 030647655X
Total Pages : 191 pages
Book Rating : 4.3/5 (64 download)

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Book Synopsis The Audit Committee: Performing Corporate Governance by : Laura F. Spira

Download or read book The Audit Committee: Performing Corporate Governance written by Laura F. Spira and published by Springer Science & Business Media. This book was released on 2007-05-08 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: Why do we need to understand audit committees? The Cadbury Committee recommended that UK companies should adopt them in response to financial scandals that have stemmed from dubious financial reporting practices. In other countries, similar commissions have made similar recommendations and audit committees are now a common institution. However, many practitioners doubt whether an audit committee really does much to ensure the integrity of a firm's financial statements because, as outsiders, members don't know enough to dig deeply beneath the numbers. The Audit Committee: Performing Corporate Governance argues that such criticism overlooks the ceremonial function of these committees. The audit committee is an arena where members can form and strengthen shifting and fragmentary networks with each other and with the external auditors. Within these networks, both consensus and independence are demonstrated, generating comfort, which legitimises the company and maintains its access to external sources of capital. The audit committee is a key part of the corporate governance structure within an organisation. Many in the UK have been patched together to meet regulatory requirements and their operation is poorly understood because few people other than their members have access to their deliberations. In this account of the world of audit committees the practitioner will find the ethnographical perspectives on ceremonial performance, consensus, independence, and comfort both familiar and different. It's like looking at a photograph of something commonplace from an unusual angle or through a strange-shaped lens.

Auditing, Trust and Governance

Author : Reiner Quick
Publisher : Routledge
ISBN 13 : 1134060238
Total Pages : 381 pages
Book Rating : 4.1/5 (34 download)

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Book Synopsis Auditing, Trust and Governance by : Reiner Quick

Download or read book Auditing, Trust and Governance written by Reiner Quick and published by Routledge. This book was released on 2007-10-31 with total page 381 pages. Available in PDF, EPUB and Kindle. Book excerpt: The reputation of corporate reporting has been in crisis. Trust in the process of financial accounting and auditing has been undermined by a series of high profile scandals involving major corporations, including Enron, Parmalat, Ahold, and Worldcom. In response, regulators and practitioners world-wide have put forward a series of initiatives to re

The International Corporate Governance System

Author : F. Lessambo
Publisher : Springer
ISBN 13 : 1137360011
Total Pages : 476 pages
Book Rating : 4.1/5 (373 download)

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Book Synopsis The International Corporate Governance System by : F. Lessambo

Download or read book The International Corporate Governance System written by F. Lessambo and published by Springer. This book was released on 2016-01-26 with total page 476 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive approach to Corporate Governance, Audit Process and Risk Management. Furthermore, it provides an analytical and comprehensive approach of the issues facing governance directors, internal and external auditors, risk managers, and public officials conducting assessments based upon the Report on Standards and Codes.