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Author : Frank C. Minter
Publisher :
ISBN 13 : 9780791334812
Total Pages : pages
Book Rating : 4.3/5 (348 download)
Download or read book Handbook of Accounting and Auditing written by Frank C. Minter and published by . This book was released on 1999 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Don Pallais
Publisher : American Bar Association
ISBN 13 : 9781604428100
Total Pages : 252 pages
Book Rating : 4.4/5 (281 download)
Download or read book Audits and Other Accountants' Services written by Don Pallais and published by American Bar Association. This book was released on 2010 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, you'll learn about the context of an audit, what and how an auditor tests, assuring the quality of an audit, what the auditor's report means and other alternatives to audits offered by accounting professionals. Appendix material includes common types of audit testing, sample reports, availability of common services and auditor workpapers. Also included is a complete glossar y of accounting terms.
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 : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1948306786
Total Pages : 768 pages
Book Rating : 4.9/5 (483 download)
Download or read book Health Care Entities, 2019 written by AICPA and published by John Wiley & Sons. This book was released on 2020-01-09 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: Considered the industry's standard resource, this guide will help accountants, auditors, and financial managers to understand the complexities of the specialized accounting and regulatory requirements of the health care industry. Updated for 2019, this edition has been prepared and reviewed by industry experts and provides hands-on, practical guidance for those who work in and with health care entities. A critical resource for auditors, this edition includes new accounting standards and relevant GASB and FASB updates (including those related to private companies).
Author : Ray Whittington
Publisher : McGraw-Hill College
ISBN 13 : 9780073379654
Total Pages : 833 pages
Book Rating : 4.3/5 (796 download)
Download or read book Principles of Auditing and Other Assurance Services written by Ray Whittington and published by McGraw-Hill College. This book was released on 2010 with total page 833 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Jacob Rymill
Publisher :
ISBN 13 : 9781536151169
Total Pages : 166 pages
Book Rating : 4.1/5 (511 download)
Download or read book Auditing written by Jacob Rymill and published by . This book was released on 2019-03-17 with total page 166 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this compilation, critical aspects of the internal audit function are contrasted in order to provide an insight into the value of internal auditing and, within that, to submit arguments for the implementation and maintenance of an internal audit function.The authors examine how to optimize the allocation of audit resources over an auditee population with respect to available population statistics. The included survey mainly deals with audit situations where the auditee is assumed to behave rationally and optimize its expected utility based on information regarding the audit strategy.According to the International Standards for the Professional Practice of Internal Auditing, internal auditors must always maintain an objective and independent working attitude to perform effectively. However, data indicate that this requirement might often become challenged due to bias-prone situations, eventually leading to false conclusions or even wrong decisions by auditors and management. As such, the authors address selected cognitive biases for internal auditors and potential behavior patterns tempering the effects of these biases.In common energy audition methods, the efficiency of waste-to-energy power plants is evaluated directly. This method is highly sensitive to the measurement errors of waste mass flow which is difficult determine precisely. Further-more, the direct method does not clarify the sources of energy loss. Using the indirect method which is proposed in this chapter book, the power plant is split into three sub-systems. The overall efficiency is determined by analyzing the multiplication of thesesub-systems efficiency and the internal energy usage.This final chapter uses case examples to showcase how auditing is a suitable method for clarifying the level of comprehensive, risk-based safety and security management of organizations operating in business and the public sector. The authors encourage organizations to develop their safety and security management system using a risk-based approach.
Author : AICPA
Publisher : John Wiley & Sons
ISBN 13 : 1950688321
Total Pages : 768 pages
Book Rating : 4.9/5 (56 download)
Download or read book Audit and Accounting Guide written by AICPA and published by John Wiley & Sons. This book was released on 2020-07-24 with total page 768 pages. Available in PDF, EPUB and Kindle. Book excerpt: From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.
Author : William F. Messier
Publisher : Irwin/McGraw-Hill
ISBN 13 : 9780073137537
Total Pages : 0 pages
Book Rating : 4.1/5 (375 download)
Download or read book Auditing & Assurance Services written by William F. Messier and published by Irwin/McGraw-Hill. This book was released on 2006 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Messier employs the new audit approach currently being used by auditing professionals. This new approach is a direct result of the demands of Sarbanes-Oxley, which has changed the way auditors do their jobs. The new auditing approach emphasizes understanding the entity (i.e., the organization or business being audited) and its environment (i.e. industry), and then assessing the business risks faced by the entity and how management controls those risks. This new audit process focuses on business processes instead of accounting cycles. This unique and innovative approach has been developed in response to changing market dynamics. The systematic approach, referred to in the subtitle of the text, reflects the early introduction of three basic concepts that underlie the audit process: materiality, audit risk, and evidence; this allows Messier to build upon this model in subsequent chapters. These are central to everything an auditor does and a unique feature of Messier. As such, this approach helps students develop auditor judgment, a vital skill in today's auditing environment.
Author : Leslie Turner
Publisher : John Wiley & Sons
ISBN 13 : 1119577837
Total Pages : 592 pages
Book Rating : 4.1/5 (195 download)
Download or read book Accounting Information Systems written by Leslie Turner and published by John Wiley & Sons. This book was released on 2020-01-02 with total page 592 pages. Available in PDF, EPUB and Kindle. Book excerpt: Accounting Information Systems provides a comprehensive knowledgebase of the systems that generate, evaluate, summarize, and report accounting information. Balancing technical concepts and student comprehension, this textbook introduces only the most-necessary technology in a clear and accessible style. The text focuses on business processes and accounting and IT controls, and includes discussion of relevant aspects of ethics and corporate governance. Relatable real-world examples and abundant end-of-chapter resources reinforce Accounting Information Systems (AIS) concepts and their use in day-to-day operation. Now in its fourth edition, this popular textbook explains IT controls using the AICPA Trust Services Principles framework—a comprehensive yet easy-to-understand framework of IT controls—and allows for incorporating hands-on learning to complement theoretical concepts. A full set of pedagogical features enables students to easily comprehend the material, understand data flow diagrams and document flowcharts, discuss case studies and examples, and successfully answer end-of-chapter questions. The book’s focus on ease of use, and its straightforward presentation of business processes and related controls, make it an ideal primary text for business or accounting students in AIS courses.
Author : Ray Whittington
Publisher : McGraw-Hill/Irwin
ISBN 13 : 9780077486273
Total Pages : 0 pages
Book Rating : 4.4/5 (862 download)
Download or read book MP Principles of Auditing & Assurance Services with ACL Software CD written by Ray Whittington and published by McGraw-Hill/Irwin. This book was released on 2011-03-28 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Whittington/Pany is our market leader in the auditing discipline. While most textbooks use a cycles approach, Whittington/Pany enlists a balance sheet approach – making it particularly straightforward and user-friendly in addressing the auditing profession’s risk-based approach for financial statement audits as well as for integrated audits of financial statements and internal control. The 18th edition covers the latest auditing standards to meet the needs of the current marketplace. The authors are well connected – both Ray Whittington and Kurt Pany served as members of the Audit Standards Board, and Whittington recently completed his term as President of the Auditing Section of the American Accounting Association.
Author : Charles Hall
Publisher :
ISBN 13 : 9780578519739
Total Pages : pages
Book Rating : 4.5/5 (197 download)
Download or read book The Why and How of Auditing written by Charles Hall and published by . This book was released on 2019-06-25 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This book assists auditors in planning, performing, and completing audit engagements. It is designed to make auditing more easily understandable.
Author : David N. Ricchiute
Publisher : South Western Educational Publishing
ISBN 13 : 9780324117769
Total Pages : 844 pages
Book Rating : 4.1/5 (177 download)
Download or read book Auditing and Assurance Services written by David N. Ricchiute and published by South Western Educational Publishing. This book was released on 2003 with total page 844 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing and assurance service education has undergone dramatic change in at least three ways: (1) An awakening that practitioners have a comparative advantage in offering professional services that transcend the boundaries of financial statements; (2) An understanding that client strategies affect engagement risk; and (3) A transition away from first-person delivery by classroom instructors only and toward third-person discovery by students both within and outside of the classroom. Each has influenced the seventh edition. To transcend the boundaries of financial statements, Auditing and Assurance Services exposes students both to the demand for and the supply of the profession's flagship service, financial statement audits, and to the nature of the value-added assurance services decision makers demand in the information age.
Author : American Institute of Certified Public Accountants
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (753 download)
Download or read book AICPA Professional Standards: Accounting written by American Institute of Certified Public Accountants and published by . This book was released on 1974 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 :
Publisher :
ISBN 13 :
Total Pages : 222 pages
Book Rating : 4.:/5 (83 download)
Download or read book International Professional Practices Framework (IPPF). written by and published by . This book was released on 2013 with total page 222 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9781259385650
Total Pages : pages
Book Rating : 4.3/5 (856 download)
Download or read book Auditing & Assurance Services written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 :
Total Pages : 398 pages
Book Rating : 4.3/5 (121 download)
Download or read book Federal Register written by and published by . This book was released on 2014-02 with total page 398 pages. Available in PDF, EPUB and Kindle. Book excerpt:
