Auditing, Trust and Governance


Book Description

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.




Government Auditing Standards - 2018 Revision


Book Description

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.




Extinction Governance, Finance and Accounting


Book Description

The planet is currently experiencing a mass extinction event, with human and business activity being the root cause of species loss and habitat destruction. Industries, companies, banks, investors, accountants and auditors have all played their role. This book explores how they can also provide a solution. The book presents plans, metrics, frameworks, mechanisms and financial innovations that can be, and are being, implemented through the financial markets in order to save and protect species, enhance biodiversity and, at the same time, preserve the financial markets and the business world. This biodiversity handbook addresses the intersection between species extinction and the global capitalist system. With contributions from leading non-governmental organisations such as the Capitals Coalition, Business for Nature, the Ecojustice Foundation, ShareAction and the Endangered Wildlife Trust, plus senior researchers in the field, as well as industry experts from Moody’s, EOS at Hermes Federated Investment Management, BlueBay Asset Management, ODDO BHF Asset Management and OSSIAM (to mention just a few), this book is at the forefront of addressing the crucially important topics of extinction accounting, finance and governance. Drawing on leading research, the book is written in an accessible style and is relevant to researchers and students in the fields of sustainability, governance, accounting, finance, corporate social responsibility and corporate governance. It is essential reading for investors, responsible investors, bankers, business leaders and policy makers in the field of sustainable financial markets. Given the interdisciplinary nature of this book, it is useful to conservationists, ecologists and others involved in species and biodiversity protection.




Government Auditing Standards


Book Description

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.




Auditing and Corporate Governance by Dr. B. K. Mehta, Dr. Kumari Anamika, Rachit Mittal (eBook)


Book Description

According to the Latest Syllabus based on Choice Based Credit System (CBCS), an excellent book for commerce students appearing in competitive, professional and other examinations. Auditing 1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3 . Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7. Vouching, 8. Verification of Assets and Liabilities, 9. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 10 . Liabilities of a Company Auditor, 11. Company Audit, 12 . Auditors Report and Certificate, 13. Special Areas of Auditing, 14 . Standards on Auditing, 15. Audit of Computerised Accounts. Corporate Governance 1. Conceptual Framework of Corporate Governance, 2. Regulatory Framework of Corporate Governance, 3. Failure of Corporate Governance and Reforms of Corporate Governance, 4.Major Codes and Standards on Corporate Governance, 5. Corporate Social Responsibility, 6. Business Ethics and Rating Agencies.




The Oxford Handbook of Corporate Governance


Book Description

Corporate governance remains a central area of concern to business and society, and this Handbook constitutes the definitive source of academic research on this topic, synthesizing international studies from economics, strategy, international business, organizational behavior, entrepreneurship, business ethics, accounting, finance, and law.




Auditing and Corporate Governance - SBPD Publications


Book Description

Auditing 1. Origin and Growth of Auditing, 2. Meaning, Definition and Scope of Auditing, 3 . Objects and Advantages of Auditing, 4. Classification of Audit, 5. Technique, Preparation and Procedure of Audit, 6. Internal Control, Check and Audit, 7. Vouching, 8. Verification of Assets and Liabilities, 9. Appointment, Qualifications, Remuneration, Rights and Duties of an Auditor, 10 . Liabilities of a Company Auditor, 11. Company Audit, 12 . Auditors Report and Certificate, 13. Special Areas of Auditing, 14 . Standards on Auditing, 15. Audit of Computerised Accounts. Corporate Governance 1. Conceptual Framework of Corporate Governance, 2. Regulatory Framework of Corporate Governance, 3. Failure of Corporate Governance and Reforms of Corporate Governance, 4.Major Codes and Standards on Corporate Governance, 5. Corporate Social Responsibility, 6. Business Ethics and Rating Agencies.




The Routledge Companion to Auditing


Book Description

Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.




OECD Public Governance Reviews Auditing Decentralised Policies in Brazil Collaborative and Evidence-Based Approaches for Better Outcomes


Book Description

Public policies and services, such as education, health, welfare, infrastructure and sanitation, are increasingly developed and provided via different levels of government (national, regional and local), creating co-ordination and governance challenges. This report describes how Brazil’s 33 courts of accounts can use their oversight function – including audits – to help make such decentralised policies more effective and coherent.




Something to Believe In


Book Description

In a world where trust in politicians, corporations and the processes that determine our lives continues to dwindle, this innovative book brings together research, case studies and stories that begin to answer a central question for society: How we can create organisations, institutions, groups and societies that can nurture trusting relationships with one another and among individuals?Something to Believe In provides a fresh take on the corporate responsibility debate, based as it is on the work of key global thinkers on corporate social responsibility, along with a raft of work developed from collaborations between the New Academy of Business and the United Nations Volunteers, UK Department for International Development and TERI-Europe in countries such as Brazil, Nicaragua, Ghana, India, Sri Lanka, Bangladesh, Lebanon, Nigeria, the Philippines and South Africa. The focus is on business, and particularly how deeper, more systemic changes to current ways of understanding and undertaking business can and have been enacted in both developed countries and in nations where the Western concept of CSR means nothing. The market-based model of economic thinking-the increasingly distrusted globalisation project-which threatens to sweep all before it is challenged by many of the contributions to this book.The book tells stories such as the mobilization of civil society in Ghana to bring business to account; the reorientation of a business school to focus on values; the life-cycle of ethical chocolate; the accountability of the diamond business in a war zone; the need to reinvent codes of conduct for women workers in the plantations and factories of Nicaragua; a Philippine initiative to economically empower former Moslem liberation fighters; and the development of local governance practices in a South African eco-village.The book is split into four sections. "Through Some Looking Glasses" contains short, thought-provoking pieces about the issues of trust, belief and change from writers including Thabo Mbeki, Malcolm McIntosh and a reprinted piece from E.M. Forster. Section Two asks how it will be possible to believe in our corporations and provides new approaches from around the world on how space is being opened up to found businesses that are able to create trust. Section Three examines the role of auditing in fostering trust. Corporations continue to attempt to engender trust through their activities in philanthropy, reporting and voluntary programmes. But, post-Enron et al., even the most highly praised corporate mission statements are tarnished. Can social and environmental audits of corporate reports, codes and practices assuage our doubts about boardroom democracy? Section Four examines alternative forms of accountability, transparency and governance from around the world and offers some different ways of thinking about the practice of creating trust in society.Something to Believe In provides a host of fascinating suggestions about redefining and renewing the underlying deal between society and its organizations. It will become a key text for students, thinkers and practitioners in the field of corporate responsibility.