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Audit Quality

Author : Jonas Tritschler
Publisher : Springer Science & Business Media
ISBN 13 : 3658041749
Total Pages : 251 pages
Book Rating : 4.6/5 (58 download)

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Book Synopsis Audit Quality by : Jonas Tritschler

Download or read book Audit Quality written by Jonas Tritschler and published by Springer Science & Business Media. This book was released on 2013-10-31 with total page 251 pages. Available in PDF, EPUB and Kindle. Book excerpt: Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.

Auditing Teams

Author : Mara Cameran
Publisher : Taylor & Francis
ISBN 13 : 1134825536
Total Pages : 133 pages
Book Rating : 4.1/5 (348 download)

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Book Synopsis Auditing Teams by : Mara Cameran

Download or read book Auditing Teams written by Mara Cameran and published by Taylor & Francis. This book was released on 2017-03-31 with total page 133 pages. Available in PDF, EPUB and Kindle. Book excerpt: The recent audit failures which have rocked financial markets worldwide have accentuated the need for a better understanding of the link between risk, control and audit quality; as well as emphasising the need to open the "black box" of the ways auditing firms actually function. Reflecting these imperatives, Auditing Teams unravels the organizational and management issues in audit firms that are key to achieving effectiveness in service provision. Specifically, this key research reflects upon the relevance and dynamics of auditing teams and their impact on auditing quality, and specifically responding to the recent claim from regulators which highlights auditing team characteristics as the source of wide variations in quality. By leveraging different perspectives – auditing, management accounting, organization and psychology – to investigate auditing teams and basing on evidence collected from the professional world, this book will provide a unique insight into the role of auditing teams on audit quality. It will be of great interest to scholars and advanced students in auditing, as well as to practitioners and regulators in the field.

Encyclopedia of Optimization

Author : Christodoulos A. Floudas
Publisher : Springer Science & Business Media
ISBN 13 : 0387747583
Total Pages : 4646 pages
Book Rating : 4.3/5 (877 download)

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Book Synopsis Encyclopedia of Optimization by : Christodoulos A. Floudas

Download or read book Encyclopedia of Optimization written by Christodoulos A. Floudas and published by Springer Science & Business Media. This book was released on 2008-09-04 with total page 4646 pages. Available in PDF, EPUB and Kindle. Book excerpt: The goal of the Encyclopedia of Optimization is to introduce the reader to a complete set of topics that show the spectrum of research, the richness of ideas, and the breadth of applications that has come from this field. The second edition builds on the success of the former edition with more than 150 completely new entries, designed to ensure that the reference addresses recent areas where optimization theories and techniques have advanced. Particularly heavy attention resulted in health science and transportation, with entries such as "Algorithms for Genomics", "Optimization and Radiotherapy Treatment Design", and "Crew Scheduling".

Safety and Improvement in Primary Care

Author : Paul Bowie
Publisher : CRC Press
ISBN 13 : 191022703X
Total Pages : 398 pages
Book Rating : 4.9/5 (12 download)

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Book Synopsis Safety and Improvement in Primary Care by : Paul Bowie

Download or read book Safety and Improvement in Primary Care written by Paul Bowie and published by CRC Press. This book was released on 2020-11-29 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt: In recent decades most of the international effort given over to studying and improving the safety of patient care has been focused in acute hospital settings. To some extent this was always something of a puzzle to those of us with a direct interest in this important issue...Now, however, the tide is slowly turning. Policymakers, healthcare leader

Audit and Assurance Essentials

Author : Katharine Bagshaw
Publisher : John Wiley & Sons
ISBN 13 : 1118454162
Total Pages : 519 pages
Book Rating : 4.1/5 (184 download)

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Book Synopsis Audit and Assurance Essentials by : Katharine Bagshaw

Download or read book Audit and Assurance Essentials written by Katharine Bagshaw and published by John Wiley & Sons. This book was released on 2013-02-28 with total page 519 pages. Available in PDF, EPUB and Kindle. Book excerpt: An accessible beginner’s guide to the fundamentals of audit and assurance Audit and assurance is a basic and vital aspect of the financial world and a key element of all professional accountancy programs. Whereas professional training on the topic frequently immerses students in too much detail while glossing the basics, this book begins with the fundamentals and expands to cover the details in a more measured way. With practical examples and end-of-chapter examples, External Audit and Assurance Essentials breaks down a difficult and challenging field of professional accounting.

Accounting Education for the 21st Century

Author : Jane O. Burns
Publisher : Elsevier
ISBN 13 : 1483299244
Total Pages : 516 pages
Book Rating : 4.4/5 (832 download)

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Book Synopsis Accounting Education for the 21st Century by : Jane O. Burns

Download or read book Accounting Education for the 21st Century written by Jane O. Burns and published by Elsevier. This book was released on 2014-06-28 with total page 516 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development.Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world change.This book provides an up-to-date view of the state of accounting education throughout the world and focusses on the global challenges facing accounting education as we approch the millenium.

Auditing Transformation

Author : Jan Marton
Publisher : Taylor & Francis
ISBN 13 : 100092694X
Total Pages : 420 pages
Book Rating : 4.0/5 (9 download)

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Book Synopsis Auditing Transformation by : Jan Marton

Download or read book Auditing Transformation written by Jan Marton and published by Taylor & Francis. This book was released on 2023-08-25 with total page 420 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book identifies drivers of transformation of auditing, including regulation, digitalisation, sustainability, and individual auditor characteristics, and discusses how the drivers affect auditing. It provides a holistic perspective, discussing these current and highly relevant themes in depth and ‘one by one’ and also stresses the importance of the temporal dimension, i.e., offering a historical and a present-day perspective. The book covers several different theoretical perspectives when analysing and discussing how the various drivers affect auditors, the audit process, accounting firms, stakeholders and so on. Sweden is used as a setting to study the effects of these drivers of transition. The Swedish experience is generalisable to other European countries, with a Germanic origin currently influenced by Anglo-American ideas of auditing. In addition, Sweden provides a research setting with unique access to empirical data. The monograph is unique in its broad coverage of drivers of transformation, combined with its clear focus on financial auditing. It is informed by a wide range of research approaches, from qualitative interview studies to recently developed machine learning methods. Readers, therefore, benefit from a comprehensive understanding of current changes in the audit industry. This will be a useful reference work for students of accounting and auditing, as well as for audit practitioners, including both auditors and regulators, and for researchers.

Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2017

Author : Blazenka Knezevic
Publisher : Eduardo Tomé
ISBN 13 : 9892077148
Total Pages : 739 pages
Book Rating : 4.8/5 (92 download)

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Book Synopsis Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2017 by : Blazenka Knezevic

Download or read book Proceedings of the International Conference Theory and Applications in the Knowledge Economy TAKE 2017 written by Blazenka Knezevic and published by Eduardo Tomé. This book was released on 2017-07-08 with total page 739 pages. Available in PDF, EPUB and Kindle. Book excerpt: Foreword A famous Portuguese Poet once said around one hundred years ago; “before I was born all the words that should save the Humanity had already been written.., the only thing that was missing was to save Humanity.” Fast forward to the 21st century services led and knowledge based economy, and we have myriads of theoretical study about the decisive assets – namely intangibles. Those analysis are made in several perspectives, namely Human Resources, Knowledge Management, Intellectual Capital, and also many sectorial perspectiveslike Trade, Economics, Logistics, Social Policy etc. However, today the question about the applicability of all these studies remains unsolved. So, it like, many of the words that will save the Knowledge Economy have already been written, all we need is to save the Knowledge Economy…Or is it not? The idea behind TAKE Conference was to provide a multidisciplinary forum in which those multiple perspectives will come together. We believe it is a fruitful operation and we intend to continue the exercise in the future. The problem of the relation between theory and practice in the knowledge economy is getting more important and not lessimportant with the development of the BRICS and other nations. TAKE main question will be one of the problems of the 21st century. Following the promising start of TAKE 2016 in Aveiro, Portugal, TAKE 2017 was organized by the Faculty of Economics of Zagreb University, around Prof. Blazenka Knezevic. I would like to thank her and her team for the massive effort in putting TAKE 2017 together. It will be a very nice and memorable conference. I would like also to thank the 5 keynotes, the special sessions and workshop organizes, the authors of the 60 papers and 5 posters, the stream leaders, the reviewers and the sponsors for the efforts. And to the 90 participants from 20 countries: Austria, Bosnia‐Herzegovina, Canada, Croatia, Germany, Hong Kong, Hungary, Netherlands, Mexico, Portugal, Poland, Romania, Russia, South Africa, Serbia, Slovakia, Spain, Thailand, United Kingdom, United States. A special word to Prof. Gaby Neumann from Wildau who organized the Proceedings. Let us make TAKE 2017 a great occasion and help save the knowledge economy a bit. Eduardo Tomé, Conference Chair Zagreb, July 2017

The Handbook of Clinical Trials and Other Research

Author : Alan Earl-Slater
Publisher : Radcliffe Publishing
ISBN 13 : 9781857754858
Total Pages : 364 pages
Book Rating : 4.7/5 (548 download)

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Book Synopsis The Handbook of Clinical Trials and Other Research by : Alan Earl-Slater

Download or read book The Handbook of Clinical Trials and Other Research written by Alan Earl-Slater and published by Radcliffe Publishing. This book was released on 2002 with total page 364 pages. Available in PDF, EPUB and Kindle. Book excerpt: This practical handbook includes all the main clinical trial and general research terms, and is illustrated with real-life examples, diagrams and tables. It also includes material on research ethical committees, and incorporates recent international developments such as the EU Clinical Trials Directive. The research methods and issues identified are universal, crossing countries and disciplines. It can be used as a reference tool, an introduction to learning about clinical trials, as a refresher to those involved in clinical research, or to check that the correct terms are being used in the correct context. Readily available references are included that can be used by the reader to further support their own work.

Wiley CIA 2022 Focus Notes Part 1

Author : S. Rao Vallabhaneni
Publisher : John Wiley & Sons
ISBN 13 : 1119846331
Total Pages : 514 pages
Book Rating : 4.1/5 (198 download)

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Book Synopsis Wiley CIA 2022 Focus Notes Part 1 by : S. Rao Vallabhaneni

Download or read book Wiley CIA 2022 Focus Notes Part 1 written by S. Rao Vallabhaneni and published by John Wiley & Sons. This book was released on 2021-09-28 with total page 514 pages. Available in PDF, EPUB and Kindle. Book excerpt: Comprehensive review material for the first part of the 2022 CIA exam Wiley CIA 2022 Part 1 Focus Notes: Essentials of Internal Auditing offers students preparing for the 2022 Certified Internal Auditor exam a complete set of Focus Notes designed to help them succeed the first part of the test. Readers will receive complete coverage of the Essentials of Internal Auditing, including all of the following domains: Foundations of internal auditing. Independence and objectivity. Proficiency and due professional care. Quality assurance and improvement programs. Governance, risk management, and control. Fraud risk. Accessibly written from a student’s perspective and designed by our knowledgeable staff to aid in recall and retention, these notes contain memory devices, visual aids, charts, tables, and more.

Reaching Key Financial Reporting Decisions

Author : Stella Fearnley
Publisher : John Wiley & Sons
ISBN 13 : 1119973759
Total Pages : 471 pages
Book Rating : 4.1/5 (199 download)

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Book Synopsis Reaching Key Financial Reporting Decisions by : Stella Fearnley

Download or read book Reaching Key Financial Reporting Decisions written by Stella Fearnley and published by John Wiley & Sons. This book was released on 2011-08-04 with total page 471 pages. Available in PDF, EPUB and Kindle. Book excerpt: The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.

Auditqual

Author : Angus Duff
Publisher :
ISBN 13 : 9781904574026
Total Pages : 148 pages
Book Rating : 4.5/5 (74 download)

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Book Synopsis Auditqual by : Angus Duff

Download or read book Auditqual written by Angus Duff and published by . This book was released on 2004-01-01 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: "This research report considers service quality and technical quality as components of overall audit quality, and explores their importance to audit firms as a means to help attract and retain high calibre staff as well as to generate sufficient income. It considers the audit expectations gap and service quality and from this develops a model of audit quality based on the existing research literature on the topic. Finally, it examines the external communication and brochures provided for clients by the country's largest audit firms. The research report reflects a combination of documentary research and analysis together with interviews of a sample of auditors, finance directors and fund managers"--p. [i].

SEC Docket

Author : United States. Securities and Exchange Commission
Publisher :
ISBN 13 :
Total Pages : 696 pages
Book Rating : 4.3/5 (129 download)

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Book Synopsis SEC Docket by : United States. Securities and Exchange Commission

Download or read book SEC Docket written by United States. Securities and Exchange Commission and published by . This book was released on 1979 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Finance Director's Handbook

Author : Glynis D Morris
Publisher : Elsevier
ISBN 13 : 0750687010
Total Pages : 1058 pages
Book Rating : 4.7/5 (56 download)

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Book Synopsis Finance Director's Handbook by : Glynis D Morris

Download or read book Finance Director's Handbook written by Glynis D Morris and published by Elsevier. This book was released on 2009-06-26 with total page 1058 pages. Available in PDF, EPUB and Kindle. Book excerpt: Financial reporting is becoming more onerous and complex, particularly for listed companies. Accounting scandals have led to a greater regulatory focus on the role of audit committees, non-executive directors, risk management and internal control which put the Finance Director under new and more stringent pressures. This quick reference manual provides extensive information on recent changes and authoritative coverage of all the financial operations a busy Finance Director has now to undertake. All the key business critical information is here in one book - everything a busy Finance Director needs access to. Written by professionals for professionals so that key information is easily accessed, assimilated and used. Detailed sections are devoted to audit, cash flow management, corporate transactions, financial reporting, management accounting, taxation and treasury and risk management. The vast range of business critical issues is constantly changing - to help you stay up to date, included in the price of the book are free regular on-line downloads of updates to legislation/standards Packed with over 1000 pages, on key areas such as audit, company law, corporate governance, financial reporting, investor relations - you'll never be stuck for an answer again Stay on top of the waves of legislation and standards as they roll in with the help of specialists in the field

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.

Developing Business Strategies and Identifying Risk Factors in Modern Organizations

Author : Tavana, Madjid
Publisher : IGI Global
ISBN 13 : 1466648619
Total Pages : 329 pages
Book Rating : 4.4/5 (666 download)

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Book Synopsis Developing Business Strategies and Identifying Risk Factors in Modern Organizations by : Tavana, Madjid

Download or read book Developing Business Strategies and Identifying Risk Factors in Modern Organizations written by Tavana, Madjid and published by IGI Global. This book was released on 2013-12-31 with total page 329 pages. Available in PDF, EPUB and Kindle. Book excerpt: As there is a vast amount of information to consider when offering quality services, organizations have developed techniques for identifying risk factors to be taken into consideration when constructing effective business strategies. Developing Business Strategies and Identifying Risk Factors in Modern Organizations presents new methodologies currently being utilized to formulate and solve strategic issues in order to escape the jeopardy of possible business risks. By highlighting a multitude of sciences and their influences on modern organizations; this book is an essential reference for decision makers and researchers in business, industry, government, and academia.

The Economics and Politics of Accounting

Author : Christian Leuz
Publisher : Oxford University Press
ISBN 13 : 0199260621
Total Pages : 435 pages
Book Rating : 4.1/5 (992 download)

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Book Synopsis The Economics and Politics of Accounting by : Christian Leuz

Download or read book The Economics and Politics of Accounting written by Christian Leuz and published by Oxford University Press. This book was released on 2004 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework. In this book, international scholars address a number of important questions about the role of accounting in society.