Author : Mark S. Beasley
Publisher : Pearson Educacion
Page : 396 pages
File Size : 37,38 MB
Release : 2012
Category : Auditing
ISBN : 9780132815598
For undergraduate and graduate Auditing, Professional Research Case or capstone courses. Step through real auditing cases one by one in this comprehensive text. Auditing Cases, through a unique active learning approach, provides a comprehensive case book focusing on various auditing activities. Students learn to think critically and develop their interpersonal skills, which are increasingly important in the workplace. The fifth edition includes several new and updated cases.
Author : American Institute of Certified Public Accountants
Publisher :
Page : pages
File Size : 46,56 MB
Release : 1974
Category : Accounting
ISBN :
Author : United States. General Accounting Office
Publisher :
Page : 48 pages
File Size : 12,98 MB
Release : 1988
Category : Accountants
ISBN :
Author :
Publisher :
Page : 68 pages
File Size : 44,79 MB
Release : 1988
Category : Accountants
ISBN :
Author : United States Government Accountability Office
Publisher : Lulu.com
Page : 234 pages
File Size : 36,24 MB
Release : 2019-03-24
Category : Reference
ISBN : 0359536395
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 : Charles Hall
Publisher :
Page : pages
File Size : 28,47 MB
Release : 2019-06-25
Category :
ISBN : 9780578519739
This book assists auditors in planning, performing, and completing audit engagements. It is designed to make auditing more easily understandable.
Author : Jonas Tritschler
Publisher : Springer Science & Business Media
Page : 251 pages
File Size : 26,63 MB
Release : 2013-10-31
Category : Business & Economics
ISBN : 3658041749
Arising from the author’s experience as a practicing CPA, this book is quite different from other research in this field, as it confronts the subject of audit quality from a pragmatic perspective. The first goal of Jonas Tritschler is to develop an audit quality metric on national audit firm level. Financial reporting errors, as detected by the German enforcement institutions during examinations, which subsequently are published in the German Federal Gazette by the involved companies, are the data basis for this measurement. Using the developed audit quality metric, the second goal of this study is to analyze audit quality differences of selected audit firms by comparing their deployed audit input factors such as employee’s competence (ratio of certified professionals to total audit staff), experience of employees (average tenure of employees in years) and client-specific experience (client fluctuation rate). Results indicate a correlation between audit quality according to the developed metric and the operationalized audit input factors mentioned above.
Author : AICPA
Publisher : John Wiley & Sons
Page : 512 pages
File Size : 28,19 MB
Release : 2018-06-19
Category : Business & Economics
ISBN : 1948306115
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Author : AICPA
Publisher : John Wiley & Sons
Page : 768 pages
File Size : 29,94 MB
Release : 2020-07-24
Category : Business & Economics
ISBN : 1950688321
From financial reporting to revenue recognition to grants and contracts to auditor report changes, you have a lot going on in the not-for-profit financial arena right now. Whether you're already an expert in NFP audit and accounting standards or just getting started, this is the practical guidance you need. This must-have resource for nonprofits accounting and auditing professionals is an essential reference that will assist you with the unique aspects of accounting and financial statement preparation and auditing for not-for-profit entities. It will help you with the following Understand and implement recent updates and changes, including those related to financial reporting, revenue recognition, and grants and contracts Gain a full understanding of the accounting issues unique to not-for-profit entities Assist in the implementation of auditor report changes.
Author : Susan Elaine Squires
Publisher : FT Press
Page : 209 pages
File Size : 10,23 MB
Release : 2003
Category : Business & Economics
ISBN : 0131408968
The authors bring their unique insights to a close-range observation of Andersen's culture that has continued for more than 15 years. They first review Andersen's unique history and role; its traditionally careful attention to "enculturing" new employees via mentoring, social networking, rewards and punishments; and its social structure characterized by personal, "familial" relationships. Next, they narrate two decades of change at Andersen, showing how the firm's tightly integrated cultural system gradually began to devolve, rapidly coming apart in the wake of the 1990s new economy revolution. The book concludes with an insightful discussion of the systemic cultural and business factors that placed Andersen and many other organizations at risk, along with a realistic assessment of the proposed reforms.
