Auditors Responsibility And Independence

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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.

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.

Auditor's Responsibility and Independence

Author : Z. Jun Lin
Publisher :
ISBN 13 :
Total Pages : 0 pages
Book Rating : 4.:/5 (137 download)

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Book Synopsis Auditor's Responsibility and Independence by : Z. Jun Lin

Download or read book Auditor's Responsibility and Independence written by Z. Jun Lin and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The auditor's responsibility and independence are crucial issues underlying the independent auditing function and has significant implications on the development of auditing standards and practices. Through a questionnaire survey, this study investigated auditor's responsibility and independence from the perspectives of audit beneficiaries and public practitioners in the People's Republic of China. The results reveal that the role and benefits of public accounting (independent auditing) have been positively recognized by Chinese audit beneficiaries and auditors, and there are increasing demands for expanding the applicability of public accounting in China. However this study obtained substantial evidence on the emergence of the 'expectation gap' in China, with respect to audit objectives, auditor's obligation to detect and report fraud, and third party liability of auditors. In addition, the study found that the majority of audit beneficiaries and auditors are supportive of improving auditor independence by reducing governmental control or intervention and moving towards 'self-regulation' of the profession. The causes and practical implications of the study findings are therefore analyzed contextual to the existing practices of public accounting in the changing Chinese social and economic conditions. This study should cast light on understanding of the institutional settings and updated development of independent audits in China and may also serve as an annotation to the recent accounting reform debates in the Western world.

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

Statement of Issues

Author : Commission on Auditors' Responsibilities
Publisher :
ISBN 13 :
Total Pages : 52 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Statement of Issues by : Commission on Auditors' Responsibilities

Download or read book Statement of Issues written by Commission on Auditors' Responsibilities and published by . This book was released on 1975 with total page 52 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)

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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.

Fair Value Measurements

Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)

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Book Synopsis Fair Value Measurements by : International Accounting Standards Board

Download or read book Fair Value Measurements written by International Accounting Standards Board and published by . This book was released on 2006 with total page 104 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Auditor Independence

Author : Ismail Adelopo
Publisher : Routledge
ISBN 13 : 1317177436
Total Pages : 241 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 241 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.

Ethics and Auditing

Author : Tom Campbell
Publisher : ANU E Press
ISBN 13 : 1920942262
Total Pages : 368 pages
Book Rating : 4.9/5 (29 download)

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Book Synopsis Ethics and Auditing by : Tom Campbell

Download or read book Ethics and Auditing written by Tom Campbell and published by ANU E Press. This book was released on 2005-06-01 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.

The Independent Auditor's Responsibility for the Detection of Errors Or Irregularities

Author : American Institute of Certified Public Accountants. Auditing Standards Executive Committee
Publisher :
ISBN 13 :
Total Pages : 11 pages
Book Rating : 4.:/5 (278 download)

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Book Synopsis The Independent Auditor's Responsibility for the Detection of Errors Or Irregularities by : American Institute of Certified Public Accountants. Auditing Standards Executive Committee

Download or read book The Independent Auditor's Responsibility for the Detection of Errors Or Irregularities written by American Institute of Certified Public Accountants. Auditing Standards Executive Committee and published by . This book was released on 1977 with total page 11 pages. Available in PDF, EPUB and Kindle. Book excerpt:

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)

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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.

Current Issues in Auditing

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

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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.

Statutory Auditors’ Independence in Protecting Stakeholders’ Interest

Author : Mitrendu Narayan Roy
Publisher : Springer
ISBN 13 : 3319737279
Total Pages : 538 pages
Book Rating : 4.3/5 (197 download)

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Book Synopsis Statutory Auditors’ Independence in Protecting Stakeholders’ Interest by : Mitrendu Narayan Roy

Download or read book Statutory Auditors’ Independence in Protecting Stakeholders’ Interest written by Mitrendu Narayan Roy and published by Springer. This book was released on 2018-07-20 with total page 538 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.

Auditor Going Concern Reporting

Author : Marshall A. Geiger
Publisher : Routledge
ISBN 13 : 1000392031
Total Pages : 160 pages
Book Rating : 4.0/5 (3 download)

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Book Synopsis Auditor Going Concern Reporting by : Marshall A. Geiger

Download or read book Auditor Going Concern Reporting written by Marshall A. Geiger and published by Routledge. This book was released on 2021-06-09 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.

Corporate Governance and Ethics

Author : Zabihollah Rezaee
Publisher : John Wiley & Sons
ISBN 13 : 047173800X
Total Pages : 464 pages
Book Rating : 4.4/5 (717 download)

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Book Synopsis Corporate Governance and Ethics by : Zabihollah Rezaee

Download or read book Corporate Governance and Ethics written by Zabihollah Rezaee and published by John Wiley & Sons. This book was released on 2008-06-16 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the first to present a comprehensive framework of the theory and practice of corporate governance and business ethics by focusing on the four cornerstones promoted by the AACSB. Readers will quickly gain an understanding of the main themes, perspectives, frameworks, concepts, and issues pertaining to corporate governance and business ethics from historical, global, institutional, commercial, best practices, and regulatory perspectives. Additionally, there is also complete coverage of all oversight functions of corporate governance.

The theories of audit expectations and the expectations gap

Author : Ecaterina Volosin
Publisher : GRIN Verlag
ISBN 13 : 3640192044
Total Pages : 15 pages
Book Rating : 4.6/5 (41 download)

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Book Synopsis The theories of audit expectations and the expectations gap by : Ecaterina Volosin

Download or read book The theories of audit expectations and the expectations gap written by Ecaterina Volosin and published by GRIN Verlag. This book was released on 2008-10-20 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 75% (1,0), University of Glamorgan (Business School), course: Issues in Auditing, language: English, abstract: This essay deals with the demand for audit functions and the resulting expectations in auditors’ work. The credibility of mandated disclosure of financial statements is the central issue for regulatory bodies attempting to protect the public interest. This requirement gives rise to a demand for auditing services. Since the beginning of the audit profession theories were made in order to specify and determine the audit functions. The ‘agency-theory’ is associated with the conflicting interests of shareholders and management of a company, suggesting that the less-informed party (shareholders) will have a demand for information that monitors the behaviour of the better-informed manager. Thus, audits of financial reports would be one form of such information, providing the shareholders with independent assurance about the ongoing developments. The ‘lending credibility theory’ is similar to the agency-theory and states that audited financial statements can enhance stakeholders’ faith in management’s stewardship. Another theory is the ‘theory of inspired confidence’, whereby stakeholders demand accountability from the management as an exchange for their contribution to the company. The last discussed theory is the ‘policeman theory’ which narrows auditor’s responsibilities to prevention and detection of fraud. All these theories describe the expectations the stakeholders have of the auditors, including protection against fraud, warning of future insolvency, general reassurance of financial well-being, safeguards for auditor independence and understanding of audit reports. Although these expectations seem to be rather natural, however, an audit expectations gap does exist based mostly on the diversity of views about the audit function. The gap exists between what the public expects the auditor to do and what the auditor can and should do. Several suggestions were made to narrow the expectations gap, as well as providing statutes in order to describe audit functions especially concerning the responsibility to detect and report errors and fraud.

External Audit Arrangements at Central Banks

Author : Mr.Atilla Arda
Publisher : International Monetary Fund
ISBN 13 : 1484375505
Total Pages : 42 pages
Book Rating : 4.4/5 (843 download)

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Book Synopsis External Audit Arrangements at Central Banks by : Mr.Atilla Arda

Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.