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Author :
Publisher :
ISBN 13 :
Total Pages : 264 pages
Book Rating : 4.F/5 ( download)
Download or read book Auditor Liability in the Current Environment written by and published by . This book was released on 2009 with total page 264 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9781402414770
Total Pages : 0 pages
Book Rating : 4.4/5 (147 download)
Download or read book Auditor Liability in the Current Environment written by and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9781402412981
Total Pages : 253 pages
Book Rating : 4.4/5 (129 download)
Download or read book Auditor Liability in the Current Environment written by and published by . This book was released on 2009 with total page 253 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9781402414770
Total Pages : 450 pages
Book Rating : 4.4/5 (147 download)
Download or read book Auditor Liability in the Current Environment written by and published by . This book was released on 2010 with total page 450 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : United States. Office of Management and Budget
Publisher :
ISBN 13 :
Total Pages : 26 pages
Book Rating : 4.:/5 (327 download)
Download or read book Determining Probable and Reasonably Estimable for Environmental Liabilities in the Federal Government written by United States. Office of Management and Budget and published by . This book was released on 1998 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Professor Josephine Maltby
Publisher : SAGE
ISBN 13 : 9781446224151
Total Pages : 136 pages
Book Rating : 4.2/5 (241 download)
Download or read book Cases in Auditing written by Professor Josephine Maltby and published by SAGE. This book was released on 1996-10-28 with total page 136 pages. Available in PDF, EPUB and Kindle. Book excerpt: Cases in Auditing presents students with realistic problems in a case study format, which they are required to solve by applying their knowledge of auditing theory and auditing and accounting standards. The cases require the student to adapt auditing techniques to the demands of a particular situation. The author believes that structuring the book in this way gives the student an appreciation of the need for the auditor to identify the key elements of a client s business, and design an audit that is responsive to them. The Second Edition contains updated versions of 14 of the earlier cases and adds 8 new cases covering: an audit of a computerized accounting system; auditor liability; corporate governance; environmental audit; internal audit and the external auditor; ethics and independence; illegal acts by a client; and risk and audit planning. There are questions for discussion and suggestions for suitable reading for each case.
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 : Michael Sherer
Publisher : SAGE
ISBN 13 : 1446264106
Total Pages : 351 pages
Book Rating : 4.4/5 (462 download)
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.
Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)
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.
Author : William C. Boynton
Publisher : John Wiley & Sons
ISBN 13 : 0471230111
Total Pages : 1056 pages
Book Rating : 4.4/5 (712 download)
Download or read book Modern Auditing written by William C. Boynton and published by John Wiley & Sons. This book was released on 2005-08-19 with total page 1056 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing. Features * Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system. * Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions. * Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies. * Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term. * A flowchart style chapter preview begins each chapter. * Chapter summaries reinforce important audit decisions included in the chapter. * End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.
Author : Kurt Oestriecher
Publisher : John Wiley & Sons
ISBN 13 : 1119511410
Total Pages : 240 pages
Book Rating : 4.1/5 (195 download)
Download or read book Annual Update for Accountants and Auditors written by Kurt Oestriecher and published by John Wiley & Sons. This book was released on 2018-04-12 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: The rate of change in today’s regulatory environment can make it challenging to stay current on the topics affecting the accounting profession. Keep abreast of the fast-paced changes in accounting and auditing in this comprehensive book that provides information critical to an accountant’s success. This book covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, and compilation, preparation, and review arenas. This book covers important topics such as revenue recognition, leases, financial instruments, as well as intangible assets, consolidation, and statement of cash flows. The authors sort through the complexities and help identify and apply recently issued FASB, PCAOB, and ASB standards and guidance. This book will prepare the accountant to do the following: Understand recently issued FASB standards and guidance. Assess the effect of recently issued auditing standards, attestation standards, and standards on accounting and review services. Become familiar with exposure drafts and other projects in accounting, auditing, compilation, preparation, and review services.
Author : Maxim Chuprunov
Publisher : Springer Science & Business Media
ISBN 13 : 3642353029
Total Pages : 547 pages
Book Rating : 4.6/5 (423 download)
Download or read book Auditing and GRC Automation in SAP written by Maxim Chuprunov and published by Springer Science & Business Media. This book was released on 2013-04-09 with total page 547 pages. Available in PDF, EPUB and Kindle. Book excerpt: Over the last few years, financial statement scandals, cases of fraud and corruption, data protection violations, and other legal violations have led to numerous liability cases, damages claims, and losses of reputation. As a reaction to these developments, several regulations have been issued: Corporate Governance, the Sarbanes-Oxley Act, IFRS, Basel II and III, Solvency II and BilMoG, to name just a few. In this book, compliance is understood as the process, mapped not only in an internal control system, that is intended to guarantee conformity with legal requirements but also with internal policies and enterprise objectives (in particular, efficiency and profitability). The current literature primarily confines itself to mapping controls in SAP ERP and auditing SAP systems. Maxim Chuprunov not only addresses this subject but extends the aim of internal controls from legal compliance to include efficiency and profitability and then well beyond, because a basic understanding of the processes involved in IT-supported compliance management processes are not delivered along with the software. Starting with the requirements for compliance (Part I), he not only answers compliance-relevant questions in the form of an audit guide for an SAP ERP system and in the form of risks and control descriptions (Part II), but also shows how to automate the compliance management process based on SAP GRC (Part III). He thus addresses the current need for solutions for implementing an integrated GRC system in an organization, especially focusing on the continuous control monitoring topics. Maxim Chuprunov mainly targets compliance experts, auditors, SAP project managers and consultants responsible for GRC products as readers for his book. They will find indispensable information for their daily work from the first to the last page. In addition, MBA, management information system students as well as senior managers like CIOs and CFOs will find a wealth of valuable information on compliance in the SAP ERP environment, on GRC in general and its implementation in particular.
Author : Suil Pae
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book Strategic Interaction in Auditing written by Suil Pae and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper presents a model in which a firm's owner, an auditor, and outside investors strategically interact. The owner's investment in the quality of the firm's internal control system and the auditor's effort jointly affect the informativeness of the auditor's report on the firm's financial statements. If the auditor's legal liability to investors is large, an efficiency loss arises because the owner under-invests in the internal control system and the auditor over-invests effort. On the other hand, if the liability is small, an efficiency loss arises from the owner's over-investment and the auditor's under-investment. Regulators can improve the allocative efficiency by changing the auditor's legal liability. However, in our model, it is impossible to completely eliminate the efficiency loss by changing the auditor's liability alone, because there does not exist a damage award that induces both the owner and auditor to make socially optimal investments in the internal control system and audit effort. We also interpret recent changes in the regulatory environment in the context of our model.
Author : Arinola O. Adebayo
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (129 download)
Download or read book Developing a Theory of Auditing Behavior in the Electronic Business Environment written by Arinola O. Adebayo and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing in an electronic world is different from auditing in a paper-based world. Our purpose in this study is to develop a theory of auditing behavior in the e-business environment. We collect data by interviewing auditors in the field and organize the data into three perspectives held by auditors: the technological, social/organizational, and socio-technical perspectives. Based on the rich details of the auditors' three perspectives, we formulate a theory that explains an auditor's behavior in an electronic business environment as resulting from six factors: audit objective, professional orientation, professional standards, professional responsibility, professional reputation, and legal liability. Unlike the current claim that technology is the sole cause of current auditing challenges and the sole source of solution; the study reveals and highlights the role played by social, organizational and institutional factors in shaping the professional change in auditing caused by the increased use of electronic business and information technologies. The study further shows that failure to consider the relevant social, organizational, and institutional factors in explaining the auditing behavior will result in misguided conclusions and sub-optimal resolutions.
Author : Brenda Porter
Publisher : John Wiley & Sons
ISBN 13 : 0470974451
Total Pages : 905 pages
Book Rating : 4.4/5 (79 download)
Download or read book Principles of External Auditing written by Brenda Porter and published by John Wiley & Sons. This book was released on 2014-03-03 with total page 905 pages. Available in PDF, EPUB and Kindle. Book excerpt: Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.
Author : OECD
Publisher : OECD Publishing
ISBN 13 : 9264282181
Total Pages : 96 pages
Book Rating : 4.2/5 (642 download)
Download or read book The Changing Tax Compliance Environment and the Role of Audit written by OECD and published by OECD Publishing. This book was released on 2017-09-29 with total page 96 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines how tax compliance strategies are evolving in light of new technologies, data sources and tools and also looks at how these changes might affect the role of audit and auditors in the future.
Author : Jeffrey Scott Pickerd
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (959 download)
Download or read book Three Essays On Auditor Liability written by Jeffrey Scott Pickerd and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor liability is an important topic of accounting research as auditors respond to a constantly changing financial reporting and regulatory environment. Through three independent essays, I intend to explore how estimate uncertainty, financial statement aggregation, audit quality indicators, a company's investor base, and the size of the alleged misstatement can impact auditor liability both in the courtroom, as determined by jurors, and in out of court settlement, as determined by attorneys. I find that jurors do hold the auditor more likely to be negligent when audit quality indicators suggest the auditors did a poor quality audit. I also find that jurors hold auditors to be more negligent when both estimate uncertainty is low and the income statement is disaggregated. This juror finding is in contrast to lawyers where I find that high estimate uncertainty causes auditors' lawyers to believe that the auditors are more vulnerable for failing to detect a material misstatement and make more concessions in out-of-court settlement negotiation. Together, these studies have a number of important implications. First, the impact of high estimate uncertainty on auditor liability can go in opposite directions depending on whether the case disposition is determined by jurors or by lawyers negotiating settlement. Second, auditors' legal counsel may erroneously concede during settlement negotiations based on incorrect beliefs about their vulnerability to jurors. Third, while accounting research has focused on juror judgments to proxy for auditor litigation risk, auditors may face very different litigation risk in out-of-court settlement, where the vast majority of auditor liability is determined.
