Taxmanns Auditing And Corporate Governance Updated Amended Student Oriented Book With Simple Systematic Comprehensive Explanation Of Auditing Corporate Governance Csr Bcom Hons Cbcs

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Taxmann's Auditing and Corporate Governance – Updated & amended student-oriented book with simple, systematic & comprehensive explanation of auditing, corporate governance, CSR | B.Com. (Hons) | CBCS

Author : Anil Kumar
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357787011
Total Pages : 20 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's Auditing and Corporate Governance – Updated & amended student-oriented book with simple, systematic & comprehensive explanation of auditing, corporate governance, CSR | B.Com. (Hons) | CBCS by : Anil Kumar

Download or read book Taxmann's Auditing and Corporate Governance – Updated & amended student-oriented book with simple, systematic & comprehensive explanation of auditing, corporate governance, CSR | B.Com. (Hons) | CBCS written by Anil Kumar and published by Taxmann Publications Private Limited. This book was released on 2023-12-20 with total page 20 pages. Available in PDF, EPUB and Kindle. Book excerpt: The objective of this book is to impart the basic knowledge of the following in the global and Indian context: • Auditing • Corporate Governance • Corporate Social Responsibility This book also discusses the issues in corporate governance, ethics, and auditing. This book covers the entire syllabus for undergraduate students of the following: • B.Com. (Hons.) • B.Com. (Programme) • BBA • BMS of Delhi University • Other Universities This book is a recommended textbook by the University Grants Commission (UGC) for undergraduate students of B.Com. (Hons.) and allied courses under the Choice Based Credit System (CBCS) Programme. This book incorporates recent changes in the Indian Companies Act, 2013 & SEBI (LODR) Regulations at the relevant places. The Present Publication is the 7th Edition, authored by Anil Kumar, Lovleen Gupta, and Jyotsna Rajan Arora, with the following noteworthy features: • [Simple, Systematic and Comprehensive Explanation] of the concept and theories underlying Auditing & Corporate Governance • [Organised Analysis] of the theories and issues underlying corporate governance and business ethics • [Most Updated & Amended] This book incorporates all the latest amendments and rules concerning company audit and corporate governance provisions laid down by SEBI (LODR) Regulations and the Companies Act 2013 • [Student-Oriented Book] This book has been developed keeping in mind the following factors: o Interaction of the authors/teachers with their students in the classroom o Shaped by the authors/teachers' experience of several years o Reactions and responses of students have also been incorporated at different places in the book • This book also incorporates the previous year's question papers: o B.Com. (Hons.) CBCS (2018) Semester VI o B.Com. (Prog.) CBCS (2018) o B.Com. (Hons.) CBCS (2019) Semester VI o B.Com. (Hons.) CBCS (2020) OPEN BOOK EXAM o B.Com. (Hons.) CBCS (2022) Semester VI o B.Com. (Hons.) CBCS (2023) Semester VI The structure of the book is as follows: • [Conceptual Aspects, Principles & Techniques] The first three chapters contain the conceptual aspect of auditing-objects, principles, and techniques, including the role of auditing in Corporate Governance • [Corporate Governance] Chapter four lays down the theoretical aspects of corporate governance, including the models of corporate governance prevalent in most countries of the world • [Board Committee] is an essential mechanism of corporate governance, which is discussed in Chapter fifth • [Corporate Governance in India] Chapter sixth is devoted exclusively to corporate governance in India, which includes discussion on the following: o Various Reforms Undertaken o Initiatives of SEBI, Government of India & CII in the direction of better governance of companies • [Issues of Corporate Governance] The issues of insider trading, whistleblowing, class action, shareholders' activism and credit rating are discussed in the next chapter • [Major Corporate Governance Failures] Chapter eight of the book presents significant scams that took place in different parts of the world, including Enron, WorldCom, Vivendi, BCCI, Andersen worldwide, Maxwell Communications, Satyam, downfall of Kingfisher Airlines, IL&FS debacle and PNB heist. • [Codes on Corporate Governance] Chapter nine contains the standards and codes of corporate governance as developed in the UK and USA and also the international codes like OECD Principles on corporate governance • [Business Ethics] The basic concept of ethics is laid down in chapter ten, which also discusses the corporate code of ethics. This chapter extends the concept of ethics to include principles and theories of business ethics • [Corporate Social Responsibility] The book's last chapter is the most contemporary. It addresses the buzzword 'Corporate Social Responsibility'. This chapter discusses various views on CSR and also highlights the internal processes besides external standards relating to CSR

Corporate Governance and Accountability

Author : Jill Solomon
Publisher : John Wiley & Sons
ISBN 13 : 1119561205
Total Pages : 341 pages
Book Rating : 4.1/5 (195 download)

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Book Synopsis Corporate Governance and Accountability by : Jill Solomon

Download or read book Corporate Governance and Accountability written by Jill Solomon and published by John Wiley & Sons. This book was released on 2020-10-19 with total page 341 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance and Accountability presents students with a complete and current survey of the latest developments involving how a company is directed and controlled. Providing a broad research-based perspective, this comprehensive textbook examines global corporate governance systems, the role and responsibilities of the directorate, and the frameworks designed to ensure effective corporate accountability for stakeholders. A holistic approach to the subject enables students to develop a well-rounded knowledge of corporate governance theory and practice, policy documents, academic research, and current debates, issues, and trends. Now in its fifth edition, this comprehensive view of the corporate governance agenda features fully revised content that reflects new research and global developments in codes of practice and governance and accountability mechanisms. In-depth chapters contain numerous real-world case studies and compelling debate and discussion topics, exploring corporate transparency, social responsibility, boardroom diversity, shareholder activism, and many other timely issues.

Corporate Governance and Accountability

Author : Jill Solomon
Publisher : John Wiley & Sons
ISBN 13 :
Total Pages : 324 pages
Book Rating : 4.3/5 ( download)

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Book Synopsis Corporate Governance and Accountability by : Jill Solomon

Download or read book Corporate Governance and Accountability written by Jill Solomon and published by John Wiley & Sons. This book was released on 2004-03 with total page 324 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent examples of massive corporate failures, such as Enron, have highlighted the need to reform corporate governance at an international level. The importance of effective corporate governance for corporate success, as well as for social welfare, cannot be overstated. Corporate Governance and Accountability has been written to provide readers with an up-to-date summary of both theory and practice in the area. Features: Provides a full discussion of corporate governance issues taking the broadest view of the corporate governance agenda. Draws on the extensive and original research carried out by the authors and demonstrates the close relationship between academic research and professional practice. Contains numerous contemporary illustrations and case studies, including a chapter dedicated to the collapse of Enron. Focuses on the relevance of corporate governance reform throughout the world. Highlights the importance of corporate social responsibility to companies and institutional investors from a corporate governance perspective. Includes an appendix containing the Combined Code on Corporate Governance issued by the Financial Reporting Council in July 2003. Corporate Governance and Accountability has been written as a core textbook for students taking undergraduate and MBA courses in corporate governance and corporate social responsibility. A website containing answers to end of chapter questions for lecturers can be found at www.wileyeurope.com/go/solomon

Corporate Governance

Author : Walter A. Effross
Publisher : Aspen Publishing
ISBN 13 : 1543825850
Total Pages : 1144 pages
Book Rating : 4.5/5 (438 download)

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Book Synopsis Corporate Governance by : Walter A. Effross

Download or read book Corporate Governance written by Walter A. Effross and published by Aspen Publishing. This book was released on 2022-02-07 with total page 1144 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance examines in an extraordinarily practical and accessible way the legal concerns of today’s shareholders, stakeholders, directors, officers, and their counsel, with a special emphasis on drafting documents and developing procedures to anticipate and prevent problems. Designed for real-world application by students, practitioners, executives, investors, and activists, the text includes excerpts from only the most important judicial decisions. Extensive notes and analyses provide context from courts, commentators, institutional investors, proxy advisors, stock exchange requirements, and businesspeople. Dozens of examples “ripped from the headlines,” or taken from corporate documents, the “Great Books,” or pop culture illustrate and illuminate key principles. Appendices offer detailed information to establish, support, and advance the reader’s career in corporate governance practice. New to the Third Edition: Composite provisions, offset in text boxes, patterned on the corporate governance guidelines of major corporations, identify the issues in and approaches to drafting such documents. New appendices discussing: On Preparing and Presenting “Actionable” Advice, for both executives and their counsel (Appendix B), and Ten Tips for Transparency in Posting Core Corporate Documents Online (Appendix C); and a fully updated list of Recommended Resources for Corporate Governance Research (Appendix A). In Chapter 1, enhanced discussion and examples of themes and trends in the study, theory, and practice of corporate governance. Throughout Chapter 2, expanded treatment of the directors’ responsibility to monitor and reduce risks (including special issues of cybersecurity); and analyses of the rules of conduct for board meetings, of variable/differential voting powers of directors; and of emergency bylaws. In Chapter 3, new discussions of meetings in “executive session,” and of the viability of a policy against a company’s directors’ dating each other; and additional material on: constraints on executives’ “private” activities and statements; special responsibilities of members of the audit committee; and the composition and role of the executive committee. In Chapter 4, updated discussions of virtual meetings of shareholders, of the rules of conduct for shareholder meetings, and of forum selection provisions for intracorporate litigation; and new sections on “loyalty shares”/“tenure voting,” on fee-shifting provisions, and on mandatory arbitration provisions. In Chapter 5, new examinations of: increased efforts (and mandates) to diversify the composition of boards; the “financial literacy” requirement for (some) directors; enabling the CEO also to serve as the board chair; the role of the “executive chair”; “golden leashes” for directors; the roles and responsibilities of advisory board members, advisory directors, emeritus directors, honorary directors, and board observers; proxy access proposals; and “refreshing” the board through age and term limits for directors. In Chapter 6, expanded discussions of clawbacks, restrictions on executives’ pledging and hedging company stock, Key Employee Retention Plans (KERPs) in bankruptcy situations, “golden hellos,” and “say on pay” litigation; and an analysis of the recent requirement of “pay ratio disclosure.” In Chapter 7, updated material on ESG (Environmental, Social, and Governance) issues, and on social enterprises such as benefit corporations and Certified B Corporations. In Chapter 8, a new discussion of the role and relationship to corporate counsel, of the chief compliance officer. Professors and students will benefit from: References to more than 200 newly added decisions. Identification of hundreds of intriguing topics for papers and/or blogs. Comparisons and contrasts of the governance practices supported by institutional investors, proxy advisors, and stock exchanges. A practice-ready, drafting-oriented approach to the systems, structures, and strategies of corporate governance.

Accounting and Regulation

Author : Roberto Di Pietra
Publisher : Springer Science & Business Media
ISBN 13 : 1461480973
Total Pages : 424 pages
Book Rating : 4.4/5 (614 download)

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Book Synopsis Accounting and Regulation by : Roberto Di Pietra

Download or read book Accounting and Regulation written by Roberto Di Pietra and published by Springer Science & Business Media. This book was released on 2013-11-05 with total page 424 pages. Available in PDF, EPUB and Kindle. Book excerpt: Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.

Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready

Download Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready PDF Online Free

Author : Prof. (Dr.) Aruna Jha
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9364551710
Total Pages : 19 pages
Book Rating : 4.3/5 (645 download)

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Book Synopsis Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready by : Prof. (Dr.) Aruna Jha

Download or read book Taxmann's Elements of Auditing – Offers clear explanations, practical examples, visual aids, and end-of-chapter questions, making complex auditing concepts accessible and exam-ready written by Prof. (Dr.) Aruna Jha and published by Taxmann Publications Private Limited. This book was released on 2024-09-18 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: Elements of Auditing is a comprehensive guide designed for students pursuing undergraduate courses at the University of Allahabad, mainly catering to the syllabus of B.Com. | Part-II, Group' E', Paper-203 – Auditing. This book provides an in-depth analysis of auditing principles and practices structured to facilitate a clear and detailed understanding of key auditing concepts. It integrates relevant Standards on Auditing issued by the Institute of Chartered Accountants of India, offers insights into landmark cases, and covers pertinent provisions of the Companies Act, 2013 concisely and straightforwardly. The Present Publication is the Latest Edition authored by Prof. (Dr) Aruna Jha, Anuj Bhatia and Dr Ruchi Gupta with the following noteworthy features: • [Clear and Lucid Explanations] Concepts are explained straightforwardly and concisely, making the subject accessible to students • [Practical Examples] Numerous examples are provided throughout the text to illustrate real-life applications of auditing concepts, helping students connect theory with practice • [Extensive Use of Tables and Figures] Visual aids such as tables and figures are used extensively to clarify complex concepts and enhance understanding • [Integration of Relevant Statutes] The book incorporates relevant statutes and regulatory requirements, ensuring that students are well-versed in the legal aspects of auditing • [End-of-Chapter Questions] Each chapter concludes with important questions designed to test students' knowledge and understanding of the topics covered, aiding in exam preparation The structure of the book is as follows: • Introduction o The book begins by covering auditing basics, including its meaning, scope, objectives, and limitations. It discusses the audit process and different types of audits (interim, final, continuous, internal, and external) and compares auditing with investigation • Internal Check o This chapter discusses the concept of internal check, its objectives, and its implications. It distinguishes internal check from internal control and internal audit and details essential features of a sound internal check system across various areas such as purchases, sales, stock, and payroll • Vouching of Transactions o This chapter discusses the meaning, objectives, and principles of vouching. It covers the reliability of vouchers, vouching of specialised and trading transactions, and the significance of vouching cash transactions • Verification and Valuation o This chapter explains the verification and valuation of assets and liabilities, outlining general principles and auditor duties. Guidelines from the Institute of Chartered Accountants of India are included, along with specific procedures for various types of assets and liabilities • Company Auditor o This chapter covers the appointment, qualifications, disqualifications, remuneration, and removal of company auditors. It also details the rights, duties, powers, and liabilities of auditors under the Companies Act 2013 • Auditor's Report o This chapter analyses the scope, content, and types of audit reports, including qualified, modified, and unqualified reports. Considerations for making qualifications in reports and specimen formats are also provided. • Audit of Banking and Insurance Companies o This chapter addresses the unique aspects of auditing banking and insurance companies, detailing the specific points and frameworks applicable to these audits • Cost Audit and Management Audit o This chapter explains the objectives, significance, and processes of cost and management audits. It also discusses the professional misconduct aspects relevant to cost audits under the Cost Accountants Act • Tax Audit and Secretarial Audit o This chapter covers the meaning, objectives, and processes involved in tax and secretarial audits, providing a comprehensive understanding of these specialised areas of auditing • Audit Planning and Documentation o This chapter focuses on considerations for commencing an audit, including the creation of an audit programme and maintaining proper audit documentation • Audit Evidence and Sampling o This chapter discusses the importance of audit evidence and the principles of audit sampling, including test checking and selective verification • Specialised Audits o The chapter covers audits specific to banking and insurance companies, elaborating on their frameworks, key financial items, and the peculiarities of these industries • Liabilities of Auditor o The book concludes with a detailed examination of the civil and statutory liabilities of auditors under common law and the Companies Act 2013

Taxmann's Auditing & Ethics (Paper 5 | Auditing) – Student-oriented study material covering subject matter in tabular format in simple & concise language | CA Inter | Jan./May/Sep. 2025 Exams

Download Taxmann's Auditing & Ethics (Paper 5 | Auditing) – Student-oriented study material covering subject matter in tabular format in simple & concise language | CA Inter | Jan./May/Sep. 2025 Exams PDF Online Free

Author : CA Pankaj Garg
Publisher : Taxmann Publications Private Limited
ISBN 13 : 9357789863
Total Pages : 15 pages
Book Rating : 4.3/5 (577 download)

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Book Synopsis Taxmann's Auditing & Ethics (Paper 5 | Auditing) – Student-oriented study material covering subject matter in tabular format in simple & concise language | CA Inter | Jan./May/Sep. 2025 Exams by : CA Pankaj Garg

Download or read book Taxmann's Auditing & Ethics (Paper 5 | Auditing) – Student-oriented study material covering subject matter in tabular format in simple & concise language | CA Inter | Jan./May/Sep. 2025 Exams written by CA Pankaj Garg and published by Taxmann Publications Private Limited. This book was released on 2024-10-22 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book has been meticulously prepared to meet the specific requirements of the New Syllabus for the Intermediate Level of the Chartered Accountancy Examination. The Present Publication, now in its 14th Edition, has been thoroughly revised and updated as of 30th September 2024 and is tailored for the CA-Inter | New Syllabus | Jan./May/Sep. 2025 Exams. Authored by Pankaj Garg, this edition comes with several distinct features that make it an indispensable resource for students: • [Strict Adherence to ICAI's New Syllabus] The content is structured to follow the New Syllabus of the Institute of Chartered Accountants of India (ICAI) to ensure students are thoroughly prepared • [Updated with All Relevant Amendments] This edition incorporates all the key amendments and updates, including: o Code of Ethics o Engagement and Quality Control Standards o Company Law o Other relevant changes • [Tabular Presentation] The subject matter is presented in an organised and easy-to-navigate tabular format, making it easier for students to grasp complex concepts and find critical information • [Simple & Concise Language] The use of clear and concise language ensures that students can understand even the most challenging topics without unnecessary complexity • [Points to Remember] Bullet points summarising key concepts are included across various topics to help students retain important information and revise more efficiently • [Student-Oriented Book] This book has been crafted with a strong focus on the needs of students, shaped by the author's interactions and teaching experience, and refined based on the feedback and challenges students face during examinations. Key factors that influenced its development include: o Insights gained from the author's direct interactions with students, primarily focusing on areas where students typically struggle during exams o The author's extensive experience teaching the subject across different levels, ensures comprehensive coverage and clarity o Feedback and reactions from students have been incorporated at several points, further enhancing the book's utility The contents of this book are as follows: • Nature, Object and Scope of Audit • Audit Strategy, Audit Planning & Audit Programme • Risk Assessment and Internal Control • Audit Evidence • Audit of Items of Financial Statements • Audit Documentation • Completion and Review • Audit Reports • Special Features of Audit of Different Types of Entities • Audit of Banks • Ethics and Terms of Audit Engagements

Practical Guide to Corporate Governance and Accounting

Author : David E. Hardesty
Publisher :
ISBN 13 :
Total Pages : 710 pages
Book Rating : 4.:/5 (319 download)

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Book Synopsis Practical Guide to Corporate Governance and Accounting by : David E. Hardesty

Download or read book Practical Guide to Corporate Governance and Accounting written by David E. Hardesty and published by . This book was released on 2006 with total page 710 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Corporate Governance

Author : Vasant Raval
Publisher : CRC Press
ISBN 13 : 1000051226
Total Pages : 205 pages
Book Rating : 4.0/5 ( download)

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Book Synopsis Corporate Governance by : Vasant Raval

Download or read book Corporate Governance written by Vasant Raval and published by CRC Press. This book was released on 2020-03-27 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book facilitates a systematic comprehension of internal workings of corporate governance in practice. Facets of this multidisciplinary, constantly evolving field are discussed and interrelationships among them are explained to provide insights on how certain precepts come into play for various roles in governance. This book pragmatically explains and illustrates with a view to integrate. To keep the scope achievable, the emphasis is placed on the U.S.-based companies; where possible, differences in governance around the world are identified. Three rich sources of knowledge help shape the message of this book: existing paradigms, personal experience in governance, and research on issues and challenges of governance. Features: Permits a holistic view of the complex corporate governance landscape. Discusses and generously illustrates the practice of corporate governance. Aids understanding of issues and challenges of corporate governance. Identifies ways to advance the value of one’s role in corporate governance. Teaches how to avoid crucial mistakes that compromise the value of one’s contribution in the governance process. If you are a professional accountant, securities lawyer, economist, financial analyst, auditor, executive, entrepreneur, or an investor, you will find the book helpful in understanding the entire landscape of governance fairly quickly. Those already involved in the governance arena may find the book refreshing, and may use it to coach others. This book can serve as a reference book in any offering of a course at any academic level.

Corporate Governance and Control

Author : Alex Dunlop
Publisher : Kogan Page Publishers
ISBN 13 : 9780749426835
Total Pages : 108 pages
Book Rating : 4.4/5 (268 download)

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Book Synopsis Corporate Governance and Control by : Alex Dunlop

Download or read book Corporate Governance and Control written by Alex Dunlop and published by Kogan Page Publishers. This book was released on 1998 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a practical analysis of the aspects and areas of corporate life that can benefit from the presence of governance and control systems and procedures. These include: board arrangements; executive remuneration; environmental, ethical, health and safety and employment matters; and systems for risk assessment and internal control.

Corporate Governance

Author : Robert A. G. Monks
Publisher : John Wiley & Sons
ISBN 13 : 0470972742
Total Pages : 549 pages
Book Rating : 4.4/5 (79 download)

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Book Synopsis Corporate Governance by : Robert A. G. Monks

Download or read book Corporate Governance written by Robert A. G. Monks and published by John Wiley & Sons. This book was released on 2011-12-12 with total page 549 pages. Available in PDF, EPUB and Kindle. Book excerpt: In the wake of the recent global financial collapse the timely new edition of this successful text provides students and business professionals with a welcome update of the key issues facing managers, boards of directors, investors, and shareholders. In addition to its authoritative overview of the history, the myth and the reality of corporate governance, this new edition has been updated to include: analysis of the financial crisis; the reasons for the global scale of the recession the failure of international risk management An overview of corporate governance guidelines and codes of practice; new cases. Once again in the new edition of their textbook, Robert A. G. Monks and Nell Minow show clearly the role of corporate governance in making sure the right questions are asked and the necessary checks and balances in place to protect the long-term, sustainable value of the enterprise. Features 18 case studies of institutions and corporations in crisis, and analyses the reasons for their fall (Cases include Lehman Brothers, General Motors, American Express, Time Warner, IBM and Premier Oil.)

Auditing

Author : Audrey A. Gramling
Publisher :
ISBN 13 : 9780324784282
Total Pages : 736 pages
Book Rating : 4.7/5 (842 download)

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Book Synopsis Auditing by : Audrey A. Gramling

Download or read book Auditing written by Audrey A. Gramling and published by . This book was released on 2009-09-01 with total page 736 pages. Available in PDF, EPUB and Kindle. Book excerpt: The auditing environment continues to change in dramatic ways, and new professionals must be prepared for a high standard of responsibility. Prepare your students for these changes by using the new decision-making framework in Rittenberg/Johnstone/Gramling's AUDITING, International Edition. With the help of new author Audrey Gramling, AUDITING 7e explains the importance of understanding business risk, internal controls, and the professional judgment processes.The latest edition keeps your students in touch with today's rapidly changing environment by describing updates in the regulatory environment, such as Section 404 of the Sarbanes-Oxley Act. The authors have also expanded the coverage on the integrated audit. In addition, students will gain valuable experience by using the professional ACL auditing software, packaged with each new text, as they work with fraud cases. AUDITING, 7e, International Edition helps your students understand the risk associated with auditing in a relevant way.

Auditing

Author : Wally Smieliauskas
Publisher : Whitby, Ont. : McGraw-Hill Ryerson
ISBN 13 : 9780070951693
Total Pages : 800 pages
Book Rating : 4.9/5 (516 download)

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Book Synopsis Auditing by : Wally Smieliauskas

Download or read book Auditing written by Wally Smieliauskas and published by Whitby, Ont. : McGraw-Hill Ryerson. This book was released on 2006 with total page 800 pages. Available in PDF, EPUB and Kindle. Book excerpt: In November of 2001, the Texas-based energy giant, Enron, filed for bankruptcy amidst the scandal of institutionalized, systematic, and creative accounting fraud. The impact of this scandal has been felt worldwide. There have been radical changes in audit standards and the regulatory environment, as well as significantly revised expectations of the auditor's role in corporate governance and capital markets. Now, more than ever before, auditor's and their clients are faced with considerable risks. Developed with students in mind, Auditing: An International Approach is recognized for its balanced presentation of auditing concepts and processes. The fourth edition has been updated to reflect ongoing changes in the post-Enron environment, including expanded coverage of ethics, fraud, corporate governance, independence risk, the role of audit committees. It now also introduces the importance of a critical-thinking framework to help structure professional audit decision making and analysis in financial reporting.Auditing: An International Approach focuses on explaining the substance and operational meaning of Canadian auditing standards in the context of making audit decisions. International standards on Auditing are discussed as appropriate and specific, U.S. auditing standards are also reviewed when considered important in the Canadian environment. With Canadian auditing standards in the process of harmonizing with International Standards, this unique international perspective is more important than ever and brings students to the leading edge of auditing.Balanced, current, accurate, authoritative, and comprehensive, Auditing: An International Approach is your guide to the evolving world of auditing.

Principles of Contemporary Corporate Governance

Author : Jean Jacques du Plessis
Publisher : Cambridge University Press
ISBN 13 : 1108349528
Total Pages : 501 pages
Book Rating : 4.1/5 (83 download)

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Book Synopsis Principles of Contemporary Corporate Governance by : Jean Jacques du Plessis

Download or read book Principles of Contemporary Corporate Governance written by Jean Jacques du Plessis and published by Cambridge University Press. This book was released on 2018-02-16 with total page 501 pages. Available in PDF, EPUB and Kindle. Book excerpt: Now in its fourth edition, Principles of Contemporary Corporate Governance offers comprehensive coverage of the key topics and emerging themes in private sector corporate governance. It explains both the principles of corporate governance systems and their real-world application in an authoritative and engaging manner. This fully revised and updated text has four parts: basic concepts, board structures and company officers; corporate governance in Australia; corporate governance in international and global contexts; and shareholder activism and business ethics. The coverage of international contexts includes sections on the US, the UK, Canada, South Africa, the EU, the OECD, Germany, Japan, China and Indonesia, plus new sections on New Zealand and India. A new chapter on business ethics and corporate governance presents contemporary discussions on the topic and explores some of the broader legal issues. Principles of Contemporary Corporate Governance is an indispensable resource for business and law students, academic researchers and practitioners

Governance and Auditing

Author : Peter Moizer
Publisher : Edward Elgar Publishing
ISBN 13 : 9781843768302
Total Pages : 0 pages
Book Rating : 4.7/5 (683 download)

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Book Synopsis Governance and Auditing by : Peter Moizer

Download or read book Governance and Auditing written by Peter Moizer and published by Edward Elgar Publishing. This book was released on 2005 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This authoritative new collection contains reprints of seminal articles on the subject of auditing and its relationship to the way in which outside stakeholders monitor the activities of corporate management. Whilst the primary audience is students in upper-level undergraduate and graduate accounting courses, the book should also be of use to existing researchers, as it collects together the 'must read' articles on the subject in a readily accessible form. The articles have been selected to cover four broad topic areas: (i) the role of auditing in the governance process, (ii) audit quality and auditor reputation, (iii) governance and audit committees and (iv) the relationship between internal and external auditors. The readings show that much work has been done and that there now exists a substantial body of knowledge of how auditing can contribute to corporate governance. The volume makes an important contribution to an issue that will continue to raise challenges in the years ahead. 25 articles, dating from 1971 to 2003

Corporate Governance Matters

Author : David Larcker
Publisher : FT Press
ISBN 13 : 0132367076
Total Pages : 497 pages
Book Rating : 4.1/5 (323 download)

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Book Synopsis Corporate Governance Matters by : David Larcker

Download or read book Corporate Governance Matters written by David Larcker and published by FT Press. This book was released on 2011-04-14 with total page 497 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate Governance Matters gives corporate board members, officers, directors, and other stakeholders the full spectrum of knowledge they need to implement and sustain superior governance. Authored by two leading experts, this comprehensive reference thoroughly addresses every component of governance. The authors carefully synthesize current academic and professional research, summarizing what is known, what is unknown, and where the evidence remains inconclusive. Along the way, they illuminate many key topics overlooked in previous books on the subject. Coverage includes: International corporate governance. Compensation, equity ownership, incentives, and the labor market for CEOs. Optimal board structure, tradeoffs, and consequences. Governance, organizational strategy, business models, and risk management. Succession planning. Financial reporting and external audit. The market for corporate control. Roles of institutional and activist shareholders. Governance ratings. The authors offer models and frameworks demonstrating how the components of governance fit together, with concrete examples illustrating key points. Throughout, their balanced approach is focused strictly on two goals: to “get the story straight,” and to provide useful tools for making better, more informed decisions.

Corporate Governance

Author : Sankatha Singh
Publisher : Excel Books India
ISBN 13 : 9788174464170
Total Pages : 556 pages
Book Rating : 4.4/5 (641 download)

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Book Synopsis Corporate Governance by : Sankatha Singh

Download or read book Corporate Governance written by Sankatha Singh and published by Excel Books India. This book was released on 2005 with total page 556 pages. Available in PDF, EPUB and Kindle. Book excerpt: The subject Corporate Governance:Global Concepts and Practices has occupied centre- stage, particularly since the early 1990s in U.K., USA, rest of Europe, Canada, Japan, India and many other developing countries of the world. The present volume is essentially a comprehensive textbook, focusing on both concepts and corporate governance practices. Even before the Enron collapse and several other kingsize scandals, there has been a steadily mounting volume of complaints regarding the dismal state of governance in most large corporates across the globe, mostly relating to accounting irregularities and top dressing of financial results, almost universally perpetrated at the behest of the Company Chairman & CEO himself. Keeping the above ground realities in view, the present volume is intended to be a standard reference as well as textbook on the varied facets of corporate governance. The book has six distinct parts, containing in all as many as twenty-eight interrelated chapters.The first part deals with subjects like business environment, business ethics and social responsibilities, management of a firm, etc., while the second part is concerned with the theory of firm, its objectives, accounting standards and creative accounting practices. Part Three of the book dwells at length on the working of the company board, board committees, need for whistle blowing, corporate governance rating and need for separation of the positions of Chairman and CEO. Part Four presents summary recommendations of five Indian Committees on corporate governance in chronological order. These are (i) CII Committee (1998), (ii) Ist SEBI Committee (1999), (iii) Ganguly Committee-RBI (2002); (iv) Naresh Chandra Committee (2002) and (v) 2nd SEBI Committee (2003). Part Five contains six chapters comprising as many live cases on accounting scams. The sixth part of the book contains governance reports of three world class companies from India, viz., Infosys Technologies Ltd., Wipro, and Reliance Industries Ltd.