Auditor Independence

Download Auditor Independence full books in PDF, epub, and Kindle. Read online Auditor Independence ebook anywhere anytime directly on your device. Fast Download speed and no annoying ads. We cannot guarantee that every ebooks is available!

Auditor Independence

Author : Ismail Adelopo
Publisher : Routledge
ISBN 13 : 1317177428
Total Pages : 238 pages
Book Rating : 4.3/5 (171 download)

DOWNLOAD NOW!

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 238 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.

Auditor Independence

Author : Ismail Adelopo
Publisher : Routledge
ISBN 13 : 1317177436
Total Pages : 248 pages
Book Rating : 4.3/5 (171 download)

DOWNLOAD NOW!

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 248 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.

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)

DOWNLOAD NOW!

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.

The SEC's Revised Auditor Independence Rules

Author : Richard I. Miller
Publisher :
ISBN 13 :
Total Pages : 80 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!

Book Synopsis The SEC's Revised Auditor Independence Rules by : Richard I. Miller

Download or read book The SEC's Revised Auditor Independence Rules written by Richard I. Miller and published by . This book was released on 2002 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Auditor Independence

Author : Jeffrey C. Steinhoff
Publisher : DIANE Publishing
ISBN 13 : 1428943978
Total Pages : 35 pages
Book Rating : 4.4/5 (289 download)

DOWNLOAD NOW!

Book Synopsis Auditor Independence by : Jeffrey C. Steinhoff

Download or read book Auditor Independence written by Jeffrey C. Steinhoff and published by DIANE Publishing. This book was released on 2002 with total page 35 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Government Auditing Standards

Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)

DOWNLOAD NOW!

Book Synopsis Government Auditing Standards by : Government Accounting Office

Download or read book Government Auditing Standards written by Government Accounting Office and published by www.Militarybookshop.CompanyUK. This book was released on 2012 with total page 242 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.

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)

DOWNLOAD NOW!

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

United States and European Union Auditor Independence Regulation

Author : Christiane Strohm
Publisher : Springer Science & Business Media
ISBN 13 : 3835091158
Total Pages : 247 pages
Book Rating : 4.8/5 (35 download)

DOWNLOAD NOW!

Book Synopsis United States and European Union Auditor Independence Regulation by : Christiane Strohm

Download or read book United States and European Union Auditor Independence Regulation written by Christiane Strohm and published by Springer Science & Business Media. This book was released on 2007-12-11 with total page 247 pages. Available in PDF, EPUB and Kindle. Book excerpt: Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.

The Economics of Audit Quality

Author : Benito Arrunada
Publisher : Springer Science & Business Media
ISBN 13 : 1475767285
Total Pages : 203 pages
Book Rating : 4.4/5 (757 download)

DOWNLOAD NOW!

Book Synopsis The Economics of Audit Quality by : Benito Arrunada

Download or read book The Economics of Audit Quality written by Benito Arrunada and published by Springer Science & Business Media. This book was released on 2013-11-11 with total page 203 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book focuses on market mechanisms which protect quality in the provision of audit services. The role of public regulation is thus situated in the context defmed by the presence of these safeguard mechanisms. The book aims to contribute to a better understanding of these market mechanisms, which helps in defining the con tent of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how those non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This as sessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility.

106-2 Hearing: The SEC'S Proposed Auditor Independence Rules, S. Hrg. 106-1081, September 28, 2000, *

Author :
Publisher :
ISBN 13 :
Total Pages : 98 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!

Book Synopsis 106-2 Hearing: The SEC'S Proposed Auditor Independence Rules, S. Hrg. 106-1081, September 28, 2000, * by :

Download or read book 106-2 Hearing: The SEC'S Proposed Auditor Independence Rules, S. Hrg. 106-1081, September 28, 2000, * written by and published by . This book was released on 2002 with total page 98 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Guide to Analysing Companies

Author : The Economist
Publisher : The Economist
ISBN 13 : 1610394798
Total Pages : 368 pages
Book Rating : 4.6/5 (13 download)

DOWNLOAD NOW!

Book Synopsis Guide to Analysing Companies by : The Economist

Download or read book Guide to Analysing Companies written by The Economist and published by The Economist. This book was released on 2015-01-06 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: In today's volatile, complex and fast-moving business world, it can be difficult to gauge how sound a company really is. An apparently strong balance sheet and impressive reported profits may be hiding all sorts of problems that could even spell bankruptcy. So how do you: Know whether a company is well run and doing well? Decide which ratios and benchmarks to use to assess performance? Work out if a company has massaged its results? Recognise the danger signs on the corporate horizon? Compare companies operating in different sectors or countries? These and many other important questions are answered in a completely updated and revised sixth edition of this clear and comprehensive guide. It is aimed at anyone who wants to understand a company's annual report, judge a customer's creditworthiness, assess a company's investment potential, and much more.

The SEC's Proposed Auditor Independence Rules

Author : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities
Publisher :
ISBN 13 :
Total Pages : 96 pages
Book Rating : 4.F/5 ( download)

DOWNLOAD NOW!

Book Synopsis The SEC's Proposed Auditor Independence Rules by : United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities

Download or read book The SEC's Proposed Auditor Independence Rules written by United States. Congress. Senate. Committee on Banking, Housing, and Urban Affairs. Subcommittee on Securities and published by . This book was released on 2002 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Philosophy and Principles of Auditing

Author : David Flint
Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.:/5 (51 download)

DOWNLOAD NOW!

Book Synopsis Philosophy and Principles of Auditing by : David Flint

Download or read book Philosophy and Principles of Auditing written by David Flint and published by . This book was released on 1988 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Real Issues in Auditor Independence

Author : Chinedum Nwoko
Publisher : Gethsemane Publishers
ISBN 13 : 9789782922069
Total Pages : 93 pages
Book Rating : 4.9/5 (22 download)

DOWNLOAD NOW!

Book Synopsis Real Issues in Auditor Independence by : Chinedum Nwoko

Download or read book Real Issues in Auditor Independence written by Chinedum Nwoko and published by Gethsemane Publishers. This book was released on 1998 with total page 93 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Public Accounting Firms

Author : Jeanette M. Franzel
Publisher : DIANE Publishing
ISBN 13 : 9780756739683
Total Pages : 102 pages
Book Rating : 4.7/5 (396 download)

DOWNLOAD NOW!

Book Synopsis Public Accounting Firms by : Jeanette M. Franzel

Download or read book Public Accounting Firms written by Jeanette M. Franzel and published by DIANE Publishing. This book was released on 2004-03 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: Following major failures in corp. financial reporting, the Sarbanes-Oxley Act of 2002 was enacted to protect investors through requirements intended to improve the accuracy and reliability of corp. disclosures and to restore investor confidence. The act strengthened auditor independence and improved audit quality. Mandatory audit firm rotation (setting a limit on the period of years a public accounting (PA) firm may audit a particular company's financial statements) was considered as a reform to enhance auditor independence and audit quality during the hearings that preceded the act, but it was not included in the act. This report studies the potential effects of requiring rotation of the PA firms that audit public companies registered with the SEC.

Current Issues in Auditing

Author : Michael Sherer
Publisher : SAGE
ISBN 13 : 1446264106
Total Pages : 351 pages
Book Rating : 4.4/5 (462 download)

DOWNLOAD NOW!

Book Synopsis Current Issues in Auditing by : Michael Sherer

Download or read book Current Issues in Auditing written by Michael Sherer and published by SAGE. This book was released on 1997-05-28 with total page 351 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Understanding Auditor-client Relationships

Author : Gary Kleinman
Publisher : Gary Kleinman
ISBN 13 : 1558761802
Total Pages : 137 pages
Book Rating : 4.5/5 (587 download)

DOWNLOAD NOW!

Book Synopsis Understanding Auditor-client Relationships by : Gary Kleinman

Download or read book Understanding Auditor-client Relationships written by Gary Kleinman and published by Gary Kleinman. This book was released on 2001 with total page 137 pages. Available in PDF, EPUB and Kindle. Book excerpt: This work is intended to assist researchers, regulators, and practitioners who are interested in the topic of auditor independence. It presents a comprehensive model of the individual, work place, organization, inter-organizational, and organizational field level determinants of the topic.