The Oversight Of The Audit Profession

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Government Auditing Standards - 2018 Revision

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Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359536395
Total Pages : 234 pages
Book Rating : 4.3/5 (595 download)

Book Synopsis Government Auditing Standards - 2018 Revision by : United States Government Accountability Office

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.

The oversight of the audit profession

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Author : Ecaterina Volosin
Publisher : GRIN Verlag
ISBN 13 : 3640192036
Total Pages : 19 pages
Book Rating : 4.6/5 (41 download)

Book Synopsis The oversight of the audit profession by : Ecaterina Volosin

Download or read book The oversight of the audit profession written by Ecaterina Volosin and published by GRIN Verlag. This book was released on 2008-10-20 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the UK, US and Germany. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the Enron collapse. The main change in the US was the introduction of the Sarbanes-Oxley Act containing strict regulations for auditors, including their responsibilities and services. It also contains a list of prohibited audit activities, the so-called “non-audit” services. The main feature of the Act was the creation of an oversight board to regulate and control auditors of public companies. Thus the “Public Company Accounting Oversight Board” was established. The PCAOB is a private-sector non-profit overseer, supervised by the US Securities Exchange Commission (SEC) which regulates basically anything related to the securities market. Following the collapse of Enron and the turbulence in the UK markets that followed, a review of financial regulation in the UK was ordered, covering for example auditor independence, corporate governance, financial reporting and auditing standards and accountability of audit firms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC), an independent private sector body funded by the accountancy profession, was set up. The FRC has several subsidiary bodies, including the Professional Oversight Board (POB) providing independent oversight of the regulation of the auditing profession. The German Auditor Oversight Commission (AOC) was established according to the Auditor Oversight Law. It is in charge of the public oversight of all activities of the German Chamber of Public Accountants (WPK) with respect to statutory auditors. The Commission has the ultimate responsibility in the areas of licensing, registration, disciplinary investigations and quality assurance, all with respect to members of WPK entitled to provide statutory audit services (WPK, n.d.). It is argued that these new regulations impose another layer of bureaucracy with significant costs for very little apparent gain. But ethical issues surrounding the public’s perception of auditor performance need to be addressed, not just for the sake of the profession, but for the efficiency and effectiveness of capital markets in general (Malthus and Scoble, 2005).

Summary of the Accounting Establishment

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Author : United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management
Publisher :
ISBN 13 :
Total Pages : 28 pages
Book Rating : 4.3/5 (243 download)

Book Synopsis Summary of the Accounting Establishment by : United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management

Download or read book Summary of the Accounting Establishment written by United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reports, Accounting, and Management and published by . This book was released on 1976 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Government Auditing Standards

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Author : Government Accounting Office
Publisher : www.Militarybookshop.CompanyUK
ISBN 13 : 9781780397030
Total Pages : 242 pages
Book Rating : 4.3/5 (97 download)

Book Synopsis Government Auditing Standards by : Government Accounting Office

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.

External Audit Arrangements at Central Banks

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Author : Mr.Atilla Arda
Publisher : International Monetary Fund
ISBN 13 : 1484375505
Total Pages : 42 pages
Book Rating : 4.4/5 (843 download)

Book Synopsis External Audit Arrangements at Central Banks by : Mr.Atilla Arda

Download or read book External Audit Arrangements at Central Banks written by Mr.Atilla Arda and published by International Monetary Fund. This book was released on 2018-09-11 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper takes stock of external audit arrangements at central banks. Its focus is on the annual audit of central bank financial statements, as well as legal and institutional measures that support audit quality and independence. The paper outlines good practices in these areas and provides a summary of actual practices observed based on a review of audited financial statements and central bank legislation. While the audit frameworks for central banks differ depending on their legal and institutional circumstances, central banks’ external audits increasingly follow international standards. Most of them are audited by auditors with international affiliations and embrace modern governance structures that provide for audit oversight. However, the paper also notes that a sizeable number of central banks do not publish the audit results in a timely manner, which leaves room for improvement in transparency practices.

Introduction to Business

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Author : Lawrence J. Gitman
Publisher :
ISBN 13 :
Total Pages : 1455 pages
Book Rating : 4./5 ( download)

Book Synopsis Introduction to Business by : Lawrence J. Gitman

Download or read book Introduction to Business written by Lawrence J. Gitman and published by . This book was released on 2024-09-16 with total page 1455 pages. Available in PDF, EPUB and Kindle. Book excerpt: Introduction to Business covers the scope and sequence of most introductory business courses. The book provides detailed explanations in the context of core themes such as customer satisfaction, ethics, entrepreneurship, global business, and managing change. Introduction to Business includes hundreds of current business examples from a range of industries and geographic locations, which feature a variety of individuals. The outcome is a balanced approach to the theory and application of business concepts, with attention to the knowledge and skills necessary for student success in this course and beyond. This is an adaptation of Introduction to Business by OpenStax. You can access the textbook as pdf for free at openstax.org. Minor editorial changes were made to ensure a better ebook reading experience. Textbook content produced by OpenStax is licensed under a Creative Commons Attribution 4.0 International License.

Standards for Internal Control in the Federal Government

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Author : United States Government Accountability Office
Publisher : Lulu.com
ISBN 13 : 0359541828
Total Pages : 88 pages
Book Rating : 4.3/5 (595 download)

Book Synopsis Standards for Internal Control in the Federal Government by : United States Government Accountability Office

Download or read book Standards for Internal Control in the Federal Government written by United States Government Accountability Office and published by Lulu.com. This book was released on 2019-03-24 with total page 88 pages. Available in PDF, EPUB and Kindle. Book excerpt: Policymakers and program managers are continually seeking ways to improve accountability in achieving an entity's mission. A key factor in improving accountability in achieving an entity's mission is to implement an effective internal control system. An effective internal control system helps an entity adapt to shifting environments, evolving demands, changing risks, and new priorities. As programs change and entities strive to improve operational processes and implement new technology, management continually evaluates its internal control system so that it is effective and updated when necessary. Section 3512 (c) and (d) of Title 31 of the United States Code (commonly known as the Federal Managers' Financial Integrity Act (FMFIA)) requires the Comptroller General to issue standards for internal control in the federal government.

Auditing and Society

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Author : Wally Smieliauskas
Publisher : Routledge
ISBN 13 : 0429854110
Total Pages : 515 pages
Book Rating : 4.4/5 (298 download)

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 515 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.

The Transformation of Wall Street

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Author : Joel Seligman
Publisher : Wolters Kluwer Law & Business
ISBN 13 :
Total Pages : 968 pages
Book Rating : 4.3/5 (91 download)

Book Synopsis The Transformation of Wall Street by : Joel Seligman

Download or read book The Transformation of Wall Street written by Joel Seligman and published by Wolters Kluwer Law & Business. This book was released on 2003 with total page 968 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1977, "The Transformation of Wall Street" has offered an in-depth look at the history of the SEC's origins, accomplishments, and failings since its creation in 1934. This updated third edition continues the history until 2001, the end of Arthur Levitt's Chairmanship, with a treatment of auditing issues through the enactment of the Sarbanes-Oxley Act .

An Auditing Career

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Author : United States. Defense Contract Audit Agency
Publisher :
ISBN 13 :
Total Pages : 16 pages
Book Rating : 4.:/5 (319 download)

Book Synopsis An Auditing Career by : United States. Defense Contract Audit Agency

Download or read book An Auditing Career written by United States. Defense Contract Audit Agency and published by . This book was released on 1970 with total page 16 pages. Available in PDF, EPUB and Kindle. Book excerpt:

The Basics of IT Audit

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Author : Stephen D. Gantz
Publisher : Elsevier
ISBN 13 : 0124171761
Total Pages : 271 pages
Book Rating : 4.1/5 (241 download)

Book Synopsis The Basics of IT Audit by : Stephen D. Gantz

Download or read book The Basics of IT Audit written by Stephen D. Gantz and published by Elsevier. This book was released on 2013-10-31 with total page 271 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. - Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results - Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each - Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC - Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM

Model Rules of Professional Conduct

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Author : American Bar Association. House of Delegates
Publisher : American Bar Association
ISBN 13 : 9781590318737
Total Pages : 216 pages
Book Rating : 4.3/5 (187 download)

Book Synopsis Model Rules of Professional Conduct by : American Bar Association. House of Delegates

Download or read book Model Rules of Professional Conduct written by American Bar Association. House of Delegates and published by American Bar Association. This book was released on 2007 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

The Auditor

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Author : Mervyn King
Publisher : Routledge
ISBN 13 : 9781138496774
Total Pages : 0 pages
Book Rating : 4.4/5 (967 download)

Book Synopsis The Auditor by : Mervyn King

Download or read book The Auditor written by Mervyn King and published by Routledge. This book was released on 2018 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The audit profession is at a tipping point. The book outlines the critical success factors needed for a sustainable audit profession for auditors, company directors and regulators.

The Principles and Practice of Auditing

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Author : George Puttick
Publisher : Juta and Company Ltd
ISBN 13 : 9780702172687
Total Pages : 1300 pages
Book Rating : 4.1/5 (726 download)

Book Synopsis The Principles and Practice of Auditing by : George Puttick

Download or read book The Principles and Practice of Auditing written by George Puttick and published by Juta and Company Ltd. This book was released on 2007 with total page 1300 pages. Available in PDF, EPUB and Kindle. Book excerpt: A valuable resource for students preparing for certification, registered accountants and auditors, and financial personnel in various businesses, this is the 9th updated edition of a classic auditing text. Integrating theory with practice and application, it is up-to-date with the field's recent and gradual transition from self-regulation to external auditing and supervision.

Fair Value Measurements

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Author : International Accounting Standards Board
Publisher :
ISBN 13 :
Total Pages : 104 pages
Book Rating : 4.E/5 ( download)

Book Synopsis Fair Value Measurements by : International Accounting Standards Board

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:

Auditing, Trust and Governance

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Author : Reiner Quick
Publisher : Routledge
ISBN 13 : 1134060246
Total Pages : 302 pages
Book Rating : 4.1/5 (34 download)

Book Synopsis Auditing, Trust and Governance by : Reiner Quick

Download or read book Auditing, Trust and Governance written by Reiner Quick and published by Routledge. This book was released on 2007-10-17 with total page 302 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this important new book, the European Auditing Research Network gives a timely appraisal of the regulatory environment for financial accounting and auditing in the wake of a series of high profile scandals involving major corporations.

Standards for Audit of Governmental Organizations, Programs, Activities, & Functions

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Author : United States. General Accounting Office
Publisher :
ISBN 13 :
Total Pages : 54 pages
Book Rating : 4.:/5 (462 download)

Book Synopsis Standards for Audit of Governmental Organizations, Programs, Activities, & Functions by : United States. General Accounting Office

Download or read book Standards for Audit of Governmental Organizations, Programs, Activities, & Functions written by United States. General Accounting Office and published by . This book was released on 1974 with total page 54 pages. Available in PDF, EPUB and Kindle. Book excerpt: