Le rôle de l'auditeur et de l'audité dans le manque d'indépendance de l'auditeur

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Publisher :
ISBN 13 :
Total Pages : 128 pages
Book Rating : 4.:/5 (13 download)

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Book Synopsis Le rôle de l'auditeur et de l'audité dans le manque d'indépendance de l'auditeur by : Dayalini Balaiswaran

Download or read book Le rôle de l'auditeur et de l'audité dans le manque d'indépendance de l'auditeur written by Dayalini Balaiswaran and published by . This book was released on 2014 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Qualimetrics Approach

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Publisher : IAP
ISBN 13 : 1617354775
Total Pages : 441 pages
Book Rating : 4.6/5 (173 download)

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Book Synopsis The Qualimetrics Approach by : Henri Savall

Download or read book The Qualimetrics Approach written by Henri Savall and published by IAP. This book was released on 2011-06-01 with total page 441 pages. Available in PDF, EPUB and Kindle. Book excerpt: The impetus for this work emerged from Savall’s belief that there is a doubleloop interaction between social and economic factors in organizations, between behaviors and structures, and between the quality of life in organizations and their economic performance. When managers underestimate this dynamic interaction, the resulting tension ultimately manifests in lowered performance and increased costs, what he refers to as the “hidden costs” of organizational life. Only by delving into the depths of these organizational dynamics can we hope to fully understand – and create the basis for improving – organizational performance. The Qualimetrics Approach presents a different and challenging way of thinking about analyzing organizations, one that draws together quantitative information, financial analysis and qualitative insights into organizational dynamics. As Savall and Zardet argue, to gain a true understanding of what is happening in organizations, intervener-researchers must focus on all three perspectives, as ignoring any one of them will lead to incomplete understandings. Their approach underscores the importance of using qualitative data to validate quantitative depictions (“the numbers”) of organizational performance in understanding the construction of financial statements. The strength of Savall and Zardet’s approach is that it pushes us to go deeper, to fully understand the narratives underlying the numbers and the social construction of our financial assessments.

Product Differentiation in Auditing

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Publisher : Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada
ISBN 13 :
Total Pages : 90 pages
Book Rating : 4.3/5 (512 download)

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Book Synopsis Product Differentiation in Auditing by : Dan A. Simunic

Download or read book Product Differentiation in Auditing written by Dan A. Simunic and published by Canadian Certified General Accountants' Research Foundation = Fondation de recherche de l'Association des comptables généraux licenciés du Canada. This book was released on 1987 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt: A fundamental question with respect to the market for audit services is whether or not such services are homogeneous across suppliers ... In this monograph, we review the basic principles and findings concerning differentiated product markets as they have been developed in the economic literature. Using Lancaster's characteristics framework, we posit that the audit service contains several attributes which are valued by top management. A key attribute is "credibility", which is communicated by an audit firm's brand name and is identified with the power of an auditor's test ... We posit that, along with other product characteristics, the power of test varies systematically across audit firms. Hypotheses concerning the demand for different audit service specifications (qualities) are developed in a context where companies are changing their capital structure through an initial public offering of common shares. These hypotheses are tested using a sample of 469 U.S. corporations which first "went public" during 1981. The results are consistent with the existence of differential audit services.

Philosophy and Principles of Auditing

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Publisher :
ISBN 13 :
Total Pages : 216 pages
Book Rating : 4.:/5 (51 download)

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Book Synopsis Philosophy and Principles of Auditing by : David Flint

Download or read book Philosophy and Principles of Auditing written by David Flint and published by . This book was released on 1988 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Culture, Language, and Society

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Publisher : Benjamin-Cummings Publishing Company
ISBN 13 :
Total Pages : 148 pages
Book Rating : 4.3/5 (91 download)

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Book Synopsis Culture, Language, and Society by : Ward Hunt Goodenough

Download or read book Culture, Language, and Society written by Ward Hunt Goodenough and published by Benjamin-Cummings Publishing Company. This book was released on 1981 with total page 148 pages. Available in PDF, EPUB and Kindle. Book excerpt: