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Author : Elmarie Sadler
Publisher :
ISBN 13 : 9780702128127
Total Pages : 240 pages
Book Rating : 4.1/5 (281 download)
Download or read book Auditing written by Elmarie Sadler and published by . This book was released on 1992 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Elmarie Sadler
Publisher : Juta and Company Ltd
ISBN 13 : 9780702143564
Total Pages : 484 pages
Book Rating : 4.1/5 (435 download)
Download or read book Auditing Final Approach written by Elmarie Sadler and published by Juta and Company Ltd. This book was released on 1998-02-27 with total page 484 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text covers the responsibilities, functions and qualities of the independent auditor, the audit process and reporting. Topics examined include assertions in financial statements, audit evidence, audit planning, specific control problems and audit sampling.
Author : Elmarie Sadler
Publisher :
ISBN 13 : 9780702133213
Total Pages : 291 pages
Book Rating : 4.1/5 (332 download)
Download or read book Auditing: a Final Approach written by Elmarie Sadler and published by . This book was released on 1995-02-02 with total page 291 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text covers the responsibilities, functions and qualities of the independent auditor, the audit process and reporting. Topics examined include assertions in financial statements, audit evidence, audit planning, specific control problems and audit sampling.
Author : Amanda Jo Erven
Publisher :
ISBN 13 : 9781733784306
Total Pages : 160 pages
Book Rating : 4.7/5 (843 download)
Download or read book Total Quality Auditing written by Amanda Jo Erven and published by . This book was released on 2019-03-15 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Begin the transformation of the Internal Audit function by applying Total Quality Management (TQM) concepts. The book, Total Quality Auditing, How a Total Quality Mindset Can Help Internal Audit Add Real Value, presents how to put TQM concepts to work in the world of Internal Auditing. The Total Quality Auditing (TQA) Six Points of Focus including Ethics and Culture, Standards of Conduct, Customer Feedback, Lean Auditing, Balance of Audit and Consulting and Internal Audit Leadership provide a framework that can be immediately applied to increase the value of Internal Audit through proactive steps to reduced risks and improved organization effectiveness. TQA is a new and refreshing approach that will change the way Internal Audit goes to work. TQA is a teachable moment for organization leaders, CEO's, CFO's, CAE's and Internal Auditors, not of how auditing is conducted today, but how it can be transformed in the future.
Author : Alvin A. Arens
Publisher : Prentice Hall
ISBN 13 :
Total Pages : 812 pages
Book Rating : 4.3/5 ( download)
Download or read book Auditing, an Integrated Approach written by Alvin A. Arens and published by Prentice Hall. This book was released on 1980 with total page 812 pages. Available in PDF, EPUB and Kindle. Book excerpt: New edition of a standard textbook.
Author : W. Thomas Porter
Publisher : Belmont, Calif : Wadsworth Publishing Company
ISBN 13 :
Total Pages : 630 pages
Book Rating : 4.3/5 (97 download)
Download or read book Auditing; a Conceptual Approach written by W. Thomas Porter and published by Belmont, Calif : Wadsworth Publishing Company. This book was released on 1971 with total page 630 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Magda Abou-Seada
Publisher : Routledge
ISBN 13 : 1351761242
Total Pages : 256 pages
Book Rating : 4.3/5 (517 download)
Download or read book Behavioural Aspects of Auditors' Evidence Evaluation written by Magda Abou-Seada and published by Routledge. This book was released on 2017-11-22 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title was first published in 2003. Based on psychological research, auditing studies have focused on 'belief revision' as a way of understanding how auditors evaluate evidence. Moreover a belief revision process is consistent with US auditing standards. UK standards on the other hand do not appear to give guidance on the process to follow when evaluating evidence. Research in the US indicates that auditors do in fact follow a belief revision process in accordance with US standards. Employing survey research (based on personal interviews with a number of experienced UK auditors) this book demonstrates how auditors prefer to be described as following the open mind approach. Building on the findings of the interviews the book then describes an experimental study to investigate the differences between the belief revision and open mind approaches in terms of their effect on the efficiency and effectiveness of the audit process. The book concludes that the belief revision approach would improve the efficiency of the audit process without affecting its effectiveness or outcomes.
Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)
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.
Author : Peter C. Jones
Publisher :
ISBN 13 :
Total Pages : 426 pages
Book Rating : 4.3/5 (555 download)
Download or read book Public Sector Auditing written by Peter C. Jones and published by . This book was released on 1994 with total page 426 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a step-by-step guide to forming sophisticated audit opinions in the new streamlined public sector.
Author : K. H. Spencer Pickett
Publisher : John Wiley & Sons
ISBN 13 : 047169052X
Total Pages : 306 pages
Book Rating : 4.4/5 (716 download)
Download or read book Audit Planning written by K. H. Spencer Pickett and published by John Wiley & Sons. This book was released on 2013-08-12 with total page 306 pages. Available in PDF, EPUB and Kindle. Book excerpt: More now than ever before, auditing is in the spotlight; legislators, regulators, and top executives in all types of businesses realize the importance of auditors in the governance and performance equation. Previously routine and formulaic, internal auditing is now high-profile and high-pressure! Being an auditor in today's complex, highly regulated business environment involves more than crunching the numbers and balancing the books-it requires ensuring that appropriate checks and balances are in place to manage risk throughout the organization. Designed to help auditors in any type of business develop the essential understanding, capabilities, and tools needed to prepare credible, defensible audit plans, Audit Planning: A Risk-Based Approach helps auditors plan the audit process so that it makes a dynamic contribution to better governance, robust risk management, and more reliable controls. Invaluable to internal auditors facing new demands in the workplace, this book is also a "hands-on" reference for external auditors, compliance teams, financial controllers, consultants, executives, small business owners, and others charged with reviewing and validating corporate governance, risk management, and controls. The second book in the new Practical Auditor Series, which helps auditors get down to business, Audit Planning: A Risk-Based Approach gives new auditors principles and methodologies they can apply effectively and helps experienced auditors enhance their skills for success in the rapidly changing business world.
Author : Steven Collings
Publisher : John Wiley & Sons
ISBN 13 : 1119973783
Total Pages : 707 pages
Book Rating : 4.1/5 (199 download)
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.
Author : Richard Scott
Publisher :
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.X/5 (1 download)
Download or read book Auditing, a Systems Approach written by Richard Scott and published by . This book was released on 1982 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: The environment of auditing; Auditing of cycles; Statistics and computer auditing.
Author : Donald H. Taylor
Publisher : Wiley
ISBN 13 : 9780471171560
Total Pages : 0 pages
Book Rating : 4.1/5 (715 download)
Download or read book Study Guide to accompany Auditing: An Assertions Approach, 7e written by Donald H. Taylor and published by Wiley. This book was released on 1997-03-17 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.
Author : Allen L. Bures
Publisher : Routledge
ISBN 13 : 1134607202
Total Pages : 189 pages
Book Rating : 4.1/5 (346 download)
Download or read book Management Audit Approach in Writing Business History (RLE Accounting) written by Allen L. Bures and published by Routledge. This book was released on 2013-12-04 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study adds both knowledge and method in the writing of business history. The author proposes that a preliminary management audit can be devised and utilized to gather data, analyse and compare longitudinally the quality of management existing in organizations. This book modifies a methodological tool for measuring, analysing and comparing managements to aid in the writing of business history. It establishes criteria and examples of excellent management from a sample of the USA’s first large-scale organization – the railroads. Prior to the 1870s the railroads were the only big business in the USA and the early ones emerged as a managerial problem which made obsolescent traditional structures and concepts and required effective management.
Author : Robyn Moroney
Publisher : Wiley
ISBN 13 : 9781119402763
Total Pages : 0 pages
Book Rating : 4.4/5 (27 download)
Download or read book Auditing written by Robyn Moroney and published by Wiley. This book was released on 2017-11-13 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing: A Practical Approach provides a concise, practical, and comprehensible option for students studying auditing at an undergraduate and postgraduate level. This course reflects how a quality audit is conducted in practice and the issues that are of greatest concern to industry professionals.
Author : Andrew Podger
Publisher : ANU Press
ISBN 13 : 1760461806
Total Pages : 395 pages
Book Rating : 4.7/5 (64 download)
Download or read book Value for Money written by Andrew Podger and published by ANU Press. This book was released on 2018-01-11 with total page 395 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Greater China Australia Dialogue on Public Administration has held annual workshops since 2011 on public administration themes of common interest to the People’s Republic of China, Taiwan and Australia. This book presents and discusses a selection of papers developed from the Dialogue’s fifth workshop held in late 2015 hosted by the National Taiwan University in Taipei. The theme, ‘Value for Money’, focused on budget and financial management reforms, including how different nations account for the relative performance of their public sectors. All governments face the challenge of scarce resources requiring budgetary management processes for identifying the resources required by and available to government, and then for allocating them and ensuring their use or deployment represents value for money. Such budgetary and financial management processes need to inform decision-making routinely and protect the integrity of the way public resources are used – with some public accountability to indicate that their uses are properly authorised and reflect the policies of legitimate government leaders. The chapters in this book explore budgeting and financial management in three very different jurisdictions: Australia, the People’s Republic of China and the Republic of China (Taiwan). These activist and at times innovative countries are keen to analyse and reflect upon each other’s policy achievements and patterns of public provision. They are keen to learn more about each other as their economic and social engagement continues to deepen. They are also conscious that fundamental differences exist in terms of economic development and global strategic positioning, and levels and philosophies of political development; to an extent these differences are representative of differences amongst countries around the globe.
Author : Wally Smieliauskas
Publisher : Routledge
ISBN 13 : 0429854110
Total Pages : 489 pages
Book Rating : 4.4/5 (298 download)
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 489 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.
