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Download or read book The Auditor's Report written by and published by . This book was released on 1967 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : National Conference of Bankers and Certified Public Accountants
Publisher :
ISBN 13 :
Total Pages : 40 pages
Book Rating : 4.3/5 (512 download)
Download or read book The Auditor's Report ... Its Meaning and Significance written by National Conference of Bankers and Certified Public Accountants and published by . This book was released on 1967 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : National Conference of Bankers and Certified Public Accountants (U.S.)
Publisher :
ISBN 13 :
Total Pages : 22 pages
Book Rating : 4.:/5 (68 download)
Download or read book The Auditor's Report written by National Conference of Bankers and Certified Public Accountants (U.S.) and published by . This book was released on 1967 with total page 22 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 : Paul Coram
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (13 download)
Download or read book Audit Reports written by Paul Coram and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The auditor's report is central to the value of the audit process. Research shows that the auditor's report per se has value to users of financial reports. It provides users with an enhanced level of reliability and confidence in their evaluation of a company's financial statements, and this chapter presents some of the research supporting this assertion. The auditor's report is intended to communicate to users that reasonable assurance is provided by the auditor that there are no material misstatements in the financial statements. While users have a broad understanding of this, research suggests that there is a significant gap between auditors and users' understanding of what is provided - often referred to as the 'expectations gap'.This lack of understanding by users often does not manifest itself in any particular issues as long as the audited entity continues to be a going concern. However, misperceptions are highlighted when there is a 'crisis' such as in 2008, and users start to ask why the auditor did not do more. It is in times such as these that the expectations gap becomes a prominent issue and focus is directed at what the auditor did or did not say in the auditor's report. Related to (or contributing to) this gap, research also shows that the auditor's report is generally not read beyond users evaluating whether it is modified or not - and perhaps to check whether it was audited by a Big 4 auditor or not. It should be noted that viewing the auditor's report as a pass/fail document does provide some value to many users, but the evidence suggests that it also contributes to a significant lack of understanding of auditing. Research suggests that the standard or 'boilerplate' nature of auditor's reports is also part of the problem. Related to this is the fact that auditor's reports mainly focus on trying to explain what an audit is, whereas the research suggests that users want information about the specific audit that was conducted. Current proposals of the International Auditing and Assurance Standards Board (IAASB) suggest a few ways of making auditor's reports more informative.
Author : Douglas R. Carmichael
Publisher :
ISBN 13 :
Total Pages : 180 pages
Book Rating : 4.3/5 (512 download)
Download or read book The Auditor's Reporting Obligation written by Douglas R. Carmichael and published by . This book was released on 1972 with total page 180 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 : American Institute of Certified Public Accountants. Committee on Relations with the General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 36 pages
Book Rating : 4.3/5 (512 download)
Download or read book Auditing Standards Established by the GAO--their Meaning and Significance for CPAs written by American Institute of Certified Public Accountants. Committee on Relations with the General Accounting Office and published by . This book was released on 1973 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)
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:
Author : Vincent P. Arminio
Publisher :
ISBN 13 :
Total Pages : 88 pages
Book Rating : 4.4/5 (91 download)
Download or read book The Accountant's Report written by Vincent P. Arminio and published by . This book was released on 1970 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Kim Ittonen
Publisher : University of Vaasa
ISBN 13 : 9524762560
Total Pages : 211 pages
Book Rating : 4.5/5 (247 download)
Download or read book Audit Reports and Stock Markets written by Kim Ittonen and published by University of Vaasa. This book was released on 2009 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.
Author : Ralph W. Estes
Publisher : Free Press
ISBN 13 :
Total Pages : 152 pages
Book Rating : 4.3/5 (512 download)
Download or read book The Auditor's Report and Investor Behavior written by Ralph W. Estes and published by Free Press. This book was released on 1982 with total page 152 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sally F Cutler
Publisher : iUniverse
ISBN 13 : 9781450204934
Total Pages : pages
Book Rating : 4.2/5 (49 download)
Download or read book A Few Good Words written by Sally F Cutler and published by iUniverse. This book was released on 2010-04-07 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Learn key strategies and skills for writing effective internal audit reports and for managing report writers.A range of issues is covered: from organization to clarity, from tone to proofreading. Throughout, realistic examples support sound, contemporary writing theory.Cutler draws on her years of consulting with and providing training for internal auditors-as well as on her formal education in writing-to provide advice that is at once insightful and down-to-earth.A useful addition to any internal audit library, A Few Good Words will help new and experienced report writers to develop, write, and polish reports that communicate essential messages readably and persuasively. It also will help those managing report writers, providing insights on reviewing and editing as well as benchmarks for writing quality.
Author :
Publisher :
ISBN 13 :
Total Pages : 546 pages
Book Rating : 4.0/5 ( download)
Download or read book Guide to Auditor's Reports written by and published by . This book was released on 1989 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Vinod Kumar (Educator)
Publisher : Accounting Education
ISBN 13 :
Total Pages : 97 pages
Book Rating : 4./5 ( download)
Download or read book Audit Made Easy written by Vinod Kumar (Educator) and published by Accounting Education . This book was released on 2019-09-15 with total page 97 pages. Available in PDF, EPUB and Kindle. Book excerpt: Audit MADE Easy eBook helps you to become Professional Auditor. You will learn auditing skill in this ebook. You will understand methods of obtaining right evidence, internal audit, audit of income statement, audit of balance sheet, IT audit and making of audit report. Moreover, you will learn audit and assurance standards for better practice as auditor as per rules and regulations in auditing profession.
Download or read book Understanding Audits and the Auditor's Report written by and published by . This book was released on 1996 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Philipp Wierzchowski
Publisher : GRIN Verlag
ISBN 13 : 3346507475
Total Pages : 28 pages
Book Rating : 4.3/5 (465 download)
Download or read book Determinants of an audit report lag. A meta-analysis written by Philipp Wierzchowski and published by GRIN Verlag. This book was released on 2021-10-06 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2020 in the subject Business economics - Information Management, grade: 2,0, University of Bremen, language: English, abstract: This paper shows with the help of a meta-analysis the existence of the determinants of an audit report lag. Moreover this article calculates the relevance of these determinants with the help of Z-scores. The justification of this paper is to get a greater extent of knowledge through a meta-analytic literature review of the determinants of audit report lags. An audit report lag is the number of days from a company’s fiscal year-end to the date of its auditor’s report. Due to the great development of the globalization and economy, this world has more economical data and is more complicated in an economical context than before. Proof for this statement is the subprime crisis 2007, where Asset-Backed Commercial Papers had a complicated transformation. In addition to this the accounting has issues with too much information and complicated financial products. At first accounting has problems with disclosure of information in the financial statement. Secondly Big Data challenges accounting and finally audit report lags are larger after a new standard is set by the standard-setter or a company has a poor performance in this particular fiscal year. In addition to this last problem, there are a lot of more determinants for an audit report lag than these two. Accordingly this audit report lag is a problem for accounting.
