Report of the Director of Audit on the Results of Value for Money Audits
Author :
Publisher :
Page : pages
File Size : 30,29 MB
Release : 1989
Category :
ISBN :
Author :
Publisher :
Page : pages
File Size : 30,29 MB
Release : 1989
Category :
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Author : Hong Kong Director of Audit
Publisher :
Page : 29 pages
File Size : 42,86 MB
Release : 1988
Category :
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Author : Hong Kong. Audit Department
Publisher :
Page : 460 pages
File Size : 30,68 MB
Release : 1997
Category : Finance, Public
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Author : Hong Kong Audit Commission
Publisher :
Page : pages
File Size : 25,12 MB
Release : 2005
Category : Auditing
ISBN :
Author : Hong Kong Audit Commission
Publisher :
Page : 504 pages
File Size : 49,53 MB
Release : 2009-03
Category : Finance, Public
ISBN :
Author : Hong Kong Legislative Council. Public Accounts Committee
Publisher :
Page : 505 pages
File Size : 49,98 MB
Release : 2004
Category : Auditing
ISBN :
Author : Hong Kong. Audit Department
Publisher :
Page : 64 pages
File Size : 48,1 MB
Release : 1997
Category : Finance, Public
ISBN :
Author : Hong Kong Legislative Council. Public Accounts Committee
Publisher :
Page : 156 pages
File Size : 24,19 MB
Release : 2005
Category : Finance, Public
ISBN :
Author : Hong Kong Legislative Council. Public Accounts Committee
Publisher :
Page : 286 pages
File Size : 37,85 MB
Release : 2011
Category : Auditing
ISBN :
Author : Stella Fearnley
Publisher : John Wiley & Sons
Page : 471 pages
File Size : 29,10 MB
Release : 2011-08-04
Category : Business & Economics
ISBN : 1119973759
The regulatory framework for financial reporting, auditing and governance has changed radically in recent years, as a result of problems identified from the Enron scandal and more recently from the drive to implement global standards. In a key regulatory change, a company audit committee is now expected to play a significant role in agreeing the contents of the financial statements and overseeing the activities of the auditors. Finance Directors, Audit Committee Chairs and Audit Engagement Partners are required to discuss and negotiate financial reporting and auditing issues, a significant process leading to the agreement of the published numbers and disclosures, and to the issuing of the auditor's report which accompanies them, but which is entirely unobservable by third parties. Reaching Key Financial Reporting Decisions: How Directors and Auditors Interact is a fascinating, behind-the-scenes examination of this closed process. The authors draw on the results of face to face interviews, and an extensive survey of finance directors, audit committee chairs and audit partners, and present nine company case studies highlighting the process of discussion and negotiation and the methods by which the agreed financial reporting outcome was reached. Detailed analysis of the case studies: Allows those involved in the process to benchmark their behaviours against those of others Enables a comparison between the previous and current regulatory environments to see what has changed, and sheds light on the sorts of behaviours the current regulatory framework encourages Evaluates the effectiveness of the changed regulatory regime, providing evidence relevant to current policy debates concerning the value of audit, IFRS and the relative merit of rules-based versus principles-based accounting standards in relation to professional judgement and compliance The unprecedented access and unique insights offered by this book make it invaluable for audit firm staff and partners, audit committee chairs and company directors involved in agreeing the published financial statements, as well as those who have an interest in the financial statements, but do not have access to the negotiation process.