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Auditing and Society

Author : Wally Smieliauskas
Publisher : Routledge
ISBN 13 : 0429854129
Total Pages : 269 pages
Book Rating : 4.4/5 (298 download)

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Book Synopsis Auditing and Society by : Wally Smieliauskas

Download or read book Auditing and Society written by Wally Smieliauskas and published by Routledge. This book was released on 2020-07-30 with total page 269 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.

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 Fraud Across the Globe

Author : Larry Li
Publisher : Springer Nature
ISBN 13 : 9811936676
Total Pages : 361 pages
Book Rating : 4.8/5 (119 download)

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Book Synopsis Corporate Fraud Across the Globe by : Larry Li

Download or read book Corporate Fraud Across the Globe written by Larry Li and published by Springer Nature. This book was released on 2022-08-20 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Based on theoretical foundations and evidence-based case studies, this book identifies the fundamental motivations underpinning corporate fraud in both developing and developed countries. The book offers practical solutions in terms of monitoring and potentially preventing future corporate fraud activity. It is expected that uncovered corporate fraud negatively affects the public reputation, and financial performance of fraudulent firms. However, what is of more importance for fraudulent firms is how to regain the trust of customers, investors, and other stakeholders, as this impacts the long-term sustainability of businesses. Operational strategies, including reform, provide an effective channel for a fraudulent firm’s business sustainability yet this notion remains unexplored in the literature. This authored research book argues that the choice of appropriate operational strategies is critical as they serve as an effective channel for fraudulent firms to re-gain the trust from customers and markets, re-establish their reputation, and enhance the firm’s long-term value. The authors posit that there is no ‘one-size fits-all’ approach because the choice of effective operational strategies is needed to acknowledge the significance of context such as industry type, economic conditions, legal frameworks as well as the firm’s fraudulent characteristics.

The Routledge Companion to Auditing

Author : David Hay
Publisher : Routledge
ISBN 13 : 1136210350
Total Pages : 387 pages
Book Rating : 4.1/5 (362 download)

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Book Synopsis The Routledge Companion to Auditing by : David Hay

Download or read book The Routledge Companion to Auditing written by David Hay and published by Routledge. This book was released on 2014-09-15 with total page 387 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

CISA Certified Information Systems Auditor Study Guide

Author : David L. Cannon
Publisher : John Wiley & Sons
ISBN 13 : 1119056241
Total Pages : 696 pages
Book Rating : 4.1/5 (19 download)

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Book Synopsis CISA Certified Information Systems Auditor Study Guide by : David L. Cannon

Download or read book CISA Certified Information Systems Auditor Study Guide written by David L. Cannon and published by John Wiley & Sons. This book was released on 2016-03-14 with total page 696 pages. Available in PDF, EPUB and Kindle. Book excerpt: The ultimate CISA prep guide, with practice exams Sybex's CISA: Certified Information Systems Auditor Study Guide, Fourth Edition is the newest edition of industry-leading study guide for the Certified Information System Auditor exam, fully updated to align with the latest ISACA standards and changes in IS auditing. This new edition provides complete guidance toward all content areas, tasks, and knowledge areas of the exam and is illustrated with real-world examples. All CISA terminology has been revised to reflect the most recent interpretations, including 73 definition and nomenclature changes. Each chapter summary highlights the most important topics on which you'll be tested, and review questions help you gauge your understanding of the material. You also get access to electronic flashcards, practice exams, and the Sybex test engine for comprehensively thorough preparation. For those who audit, control, monitor, and assess enterprise IT and business systems, the CISA certification signals knowledge, skills, experience, and credibility that delivers value to a business. This study guide gives you the advantage of detailed explanations from a real-world perspective, so you can go into the exam fully prepared. Discover how much you already know by beginning with an assessment test Understand all content, knowledge, and tasks covered by the CISA exam Get more in-depths explanation and demonstrations with an all-new training video Test your knowledge with the electronic test engine, flashcards, review questions, and more The CISA certification has been a globally accepted standard of achievement among information systems audit, control, and security professionals since 1978. If you're looking to acquire one of the top IS security credentials, CISA is the comprehensive study guide you need.

Auditing Ecosystem and Strategic Accounting in the Digital Era

Author : Tamer Aksoy
Publisher : Springer Nature
ISBN 13 : 3030726282
Total Pages : 436 pages
Book Rating : 4.0/5 (37 download)

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Book Synopsis Auditing Ecosystem and Strategic Accounting in the Digital Era by : Tamer Aksoy

Download or read book Auditing Ecosystem and Strategic Accounting in the Digital Era written by Tamer Aksoy and published by Springer Nature. This book was released on 2021-06-14 with total page 436 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines current topics and trends in strategic auditing, accounting and finance in digital transformation both from a theoretical and practical perspective. It covers areas such as internal control, corporate governance, enterprise risk management, sustainability and competition. The contributors of this volume emphasize how strategic approaches in this area help companies in achieving targets. The contributions illustrate how by providing good governance, reliable financial reporting, and accountability, businesses can win a competitive advantage. It further discusses how new technological developments like artificial intelligence (AI), cybersystems, network technologies, financial mobility and smart applications, will shape the future of accounting and auditing for firms.

Cloud Security and Privacy

Author : Tim Mather
Publisher : "O'Reilly Media, Inc."
ISBN 13 : 1449379516
Total Pages : 338 pages
Book Rating : 4.4/5 (493 download)

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Book Synopsis Cloud Security and Privacy by : Tim Mather

Download or read book Cloud Security and Privacy written by Tim Mather and published by "O'Reilly Media, Inc.". This book was released on 2009-09-04 with total page 338 pages. Available in PDF, EPUB and Kindle. Book excerpt: You may regard cloud computing as an ideal way for your company to control IT costs, but do you know how private and secure this service really is? Not many people do. With Cloud Security and Privacy, you'll learn what's at stake when you trust your data to the cloud, and what you can do to keep your virtual infrastructure and web applications secure. Ideal for IT staffers, information security and privacy practitioners, business managers, service providers, and investors alike, this book offers you sound advice from three well-known authorities in the tech security world. You'll learn detailed information on cloud computing security that-until now-has been sorely lacking. Review the current state of data security and storage in the cloud, including confidentiality, integrity, and availability Learn about the identity and access management (IAM) practice for authentication, authorization, and auditing of the users accessing cloud services Discover which security management frameworks and standards are relevant for the cloud Understand the privacy aspects you need to consider in the cloud, including how they compare with traditional computing models Learn the importance of audit and compliance functions within the cloud, and the various standards and frameworks to consider Examine security delivered as a service-a different facet of cloud security

CISSP For Dummies

Author : Lawrence C. Miller
Publisher : John Wiley & Sons
ISBN 13 : 047059991X
Total Pages : 566 pages
Book Rating : 4.4/5 (75 download)

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Book Synopsis CISSP For Dummies by : Lawrence C. Miller

Download or read book CISSP For Dummies written by Lawrence C. Miller and published by John Wiley & Sons. This book was released on 2009-11-12 with total page 566 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bestselling guide to CISSP certification – now fully updated for the latest exam! There are currently over 75,000 CISSP certified people out there and thousands take this exam each year. The topics covered in the exam include: network security, security management, systems development, cryptography, disaster recovery, law, and physical security. CISSP For Dummies, 3rd Edition is the bestselling guide that covers the CISSP exam and helps prepare those wanting to take this security exam. The 3rd Edition features 200 additional pages of new content to provide thorough coverage and reflect changes to the exam. Written by security experts and well-known Dummies authors, Peter Gregory and Larry Miller, this book is the perfect, no-nonsense guide to the CISSP certification, offering test-taking tips, resources, and self-assessment tools. Fully updated with 200 pages of new content for more thorough coverage and to reflect all exam changes Security experts Peter Gregory and Larry Miller bring practical real-world security expertise CD-ROM includes hundreds of randomly generated test questions for readers to practice taking the test with both timed and untimed versions CISSP For Dummies, 3rd Edition can lead you down the rough road to certification success! Note: CD-ROM/DVD and other supplementary materials are not included as part of eBook file.

Audits of Public Companies

Author : United States. Government Accountability Office
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (19 download)

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Book Synopsis Audits of Public Companies by : United States. Government Accountability Office

Download or read book Audits of Public Companies written by United States. Government Accountability Office and published by . This book was released on 2008 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:

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.

Auditing Theory

Author : Ian Dennis
Publisher : Routledge
ISBN 13 : 131764817X
Total Pages : 170 pages
Book Rating : 4.3/5 (176 download)

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Book Synopsis Auditing Theory by : Ian Dennis

Download or read book Auditing Theory written by Ian Dennis and published by Routledge. This book was released on 2015-06-05 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement

Islamic Banking Regulation and Supervision

Author : Mr.In Song
Publisher : International Monetary Fund
ISBN 13 : 1498319270
Total Pages : 42 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Islamic Banking Regulation and Supervision by : Mr.In Song

Download or read book Islamic Banking Regulation and Supervision written by Mr.In Song and published by International Monetary Fund. This book was released on 2014-12-12 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: The growing presence of Islamic banking needs to be accompanied by the development of effective regulation and supervision. This paper examines the results of the survey conducted by the International Monetary Fund to document international experiences and country practices related to legal and prudential frameworks governing Islamic banking activities. Although a number of countries have made considerable progress in creating legal, regulatory, and supervisory frameworks that accommodate Islamic banking, there are substantial differences. This paper also identifies a number of challenges faced by regulatory and supervisory agencies regarding Islamic banking.

Audits of Property and Liability Insurance Companies

Author :
Publisher :
ISBN 13 :
Total Pages : 380 pages
Book Rating : 4.3/5 (97 download)

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Book Synopsis Audits of Property and Liability Insurance Companies by :

Download or read book Audits of Property and Liability Insurance Companies written by and published by . This book was released on 2000 with total page 380 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Enron and World Finance

Author : P. Dembinski
Publisher : Springer
ISBN 13 : 0230518869
Total Pages : 265 pages
Book Rating : 4.2/5 (35 download)

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Book Synopsis Enron and World Finance by : P. Dembinski

Download or read book Enron and World Finance written by P. Dembinski and published by Springer. This book was released on 2005-12-16 with total page 265 pages. Available in PDF, EPUB and Kindle. Book excerpt: Four years after the debacle, the term 'Enron' has earned its place in the everyday vocabulary of business ethics. Hardly anyone understands the business intricacies of what really happened with the sophisticated energy conglomerate. Even fewer are those able to envision, beyond the business case, the ethical questions and dilemmas facing actors at any one stage of the drama. Using the collapse of Enron as a case study, this book not only shows how and where ethics came into play, but also draws lessons and discusses possible remedies that may prevent the whole financial system from falling apart as a result of either excessive greed or over-regulation.

Global Corruption Report: Climate Change

Author : Transparency International
Publisher : Routledge
ISBN 13 : 1317972201
Total Pages : 401 pages
Book Rating : 4.3/5 (179 download)

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Book Synopsis Global Corruption Report: Climate Change by : Transparency International

Download or read book Global Corruption Report: Climate Change written by Transparency International and published by Routledge. This book was released on 2013-11-26 with total page 401 pages. Available in PDF, EPUB and Kindle. Book excerpt: The global response to climate change will demand unprecedented international cooperation, deep economic transformation and resource transfers at a significant scale. Corruption threatens to jeopardise these efforts. Transparency International's Global Corruption Report: Climate Change is the first publication to comprehensively explore such corruption risks. More than fifty leading experts and practitioners contribute, covering four key areas: governance: investigating major governance challenges towards tackling climate change mitigating climate change: reducing greenhouse gas emissions with transparency and accountability adapting to climate change: identifying corruption risks in climate-proofing development, financing and implementation of adaptation forestry governance: responding to the corruption challenges plaguing the forestry sector, and how these challenges need to be integrated into current international strategies to halt deforestation and promote reforestation. The Global Corruption Report: Climate Change provides essential policy analysis to help policy-makers, practitioners and other stakeholders understand these risks and develop effective responses at a critical point in time when the main architecture for climate governance is being developed.

A History of Accountancy in the United States

Author : Gary John Previts
Publisher :
ISBN 13 :
Total Pages : 612 pages
Book Rating : 4.X/5 (4 download)

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Book Synopsis A History of Accountancy in the United States by : Gary John Previts

Download or read book A History of Accountancy in the United States written by Gary John Previts and published by . This book was released on 1997 with total page 612 pages. Available in PDF, EPUB and Kindle. Book excerpt: The only comprehensive chronicle of American accountancy from the colonial period to the present, this completely revised edition provides practicing accountants and professional accounting students with a thorough knowledge of the origins of their profession. Gary John Previts and Barbara Dubis Merino address the evolution of accounting in social, political, and economic terms and discuss the major figures in each historical period. They consider the development of accounting in all of its major institutional domains, including public practice, financial reporting, business management, government, and education.

Detecting Accounting Fraud: Analysis and Ethics, Global Edition

Author : Cecil W. Jackson
Publisher : Pearson Higher Ed
ISBN 13 : 129207373X
Total Pages : 409 pages
Book Rating : 4.2/5 (92 download)

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Book Synopsis Detecting Accounting Fraud: Analysis and Ethics, Global Edition by : Cecil W. Jackson

Download or read book Detecting Accounting Fraud: Analysis and Ethics, Global Edition written by Cecil W. Jackson and published by Pearson Higher Ed. This book was released on 2015-04-17 with total page 409 pages. Available in PDF, EPUB and Kindle. Book excerpt: For courses in Accounting Fraud, Forensic Accounting, Financial Statement Fraud, Financial Statement Analysis, Ethics for Accountants, and Auditing. Over the last two decades, financial statement fraud has become an increasingly serious issue, resulting in the collapse of ostensibly solid companies and a subsequent lack of confidence in financial markets. Detecting Accounting Fraud: Analysis and Ethics was created in response to the challenges facing accountants in this era. The text provides students a thorough overview of the most frequently used methods of overstating earnings and assets or understating debt in financial statements. It also provides detailed coverage of the main signals indicating possible fictitious reporting in financial statements to help students learn what to look for. And because breakdowns in ethics underlie accounting fraud, the text presents three major theories of ethics, plus applicable ethical decision-making models as well as opportunities for students to apply ethical models to real-world situations. The full text downloaded to your computer With eBooks you can: search for key concepts, words and phrases make highlights and notes as you study share your notes with friends eBooks are downloaded to your computer and accessible either offline through the Bookshelf (available as a free download), available online and also via the iPad and Android apps. Upon purchase, you'll gain instant access to this eBook. Time limit The eBooks products do not have an expiry date. You will continue to access your digital ebook products whilst you have your Bookshelf installed.