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Author: Jose A. Gonzalo-Angulo Publisher: ISBN: Category : Languages : en Pages : 28
Book Description
La formación del auditor en sus dos vertientes, para el acceso y formación continuada, ha experimentado importantes cambios tras la aprobación de las modificaciones de la Ley de Auditoría en 2010 y del Reglamento que la desarrolla en 2011. En este artículo se analizan estos cambios, destacando su razón de ser y, en su caso, el efecto que pueden tener en la consecución del interés público que debe perseguir la actividad de auditoría de cuentas. En particular se comentan algunas de las decisiones más controvertidas como exigir que los candidatos que quieran ser dispensados de la primera fase del examen cursen las materias dentro de un máster oficial universitario, que los años de formación práctica con auditor hayan sido regulados en detalle y transformados en horas de trabajo y que la fase práctica del examen suponga enfrentar al candidato a una simulación lo más fiel posible de situaciones de trabajo, incluyendo problemas éticos. Por lo que se refiere a la formación continuada, se ha desarrollado la obligación establecida por la Ley de Auditoría hace 10 años de exigir una media de 40 horas/año a cada auditor, pero existen dudas sobre la capacidad de exigencia de cumplimiento que serán desplegadas por las Corporaciones profesionales para ayudar al control por parte del supervisor público de la actividad. After passing the amendments to the Spanish Audit Law in 2010 and the promulgation of the subsequent By-law in 2011, access requirements to the audit profession, as well as auditors continuous professional development, incurred many changes. This paper analyses such changes by clarifying not only its causes but the future effects that it may induce in reaching the public interest that the profession is searching for. Some of the most relevant decisions have been the following: mandatory university master courses to learn the theoretical bases of accounting and auditing; detailed schedule of the three-year period of practical training, two of them with a professional auditor; and case studies reflecting near to real life situations, including ethical conflicts, in the final exam. Regarding the continuous professional development, it has been established for the first time that auditors must participate in an average of 40 hours professional development per year. Nevertheless, there are some doubts about the possibility of enforcing this obligation by the auditor's bodies' in order to help the public oversight authorities in reaching this goal.
Author: Jose A. Gonzalo-Angulo Publisher: ISBN: Category : Languages : en Pages : 28
Book Description
La formación del auditor en sus dos vertientes, para el acceso y formación continuada, ha experimentado importantes cambios tras la aprobación de las modificaciones de la Ley de Auditoría en 2010 y del Reglamento que la desarrolla en 2011. En este artículo se analizan estos cambios, destacando su razón de ser y, en su caso, el efecto que pueden tener en la consecución del interés público que debe perseguir la actividad de auditoría de cuentas. En particular se comentan algunas de las decisiones más controvertidas como exigir que los candidatos que quieran ser dispensados de la primera fase del examen cursen las materias dentro de un máster oficial universitario, que los años de formación práctica con auditor hayan sido regulados en detalle y transformados en horas de trabajo y que la fase práctica del examen suponga enfrentar al candidato a una simulación lo más fiel posible de situaciones de trabajo, incluyendo problemas éticos. Por lo que se refiere a la formación continuada, se ha desarrollado la obligación establecida por la Ley de Auditoría hace 10 años de exigir una media de 40 horas/año a cada auditor, pero existen dudas sobre la capacidad de exigencia de cumplimiento que serán desplegadas por las Corporaciones profesionales para ayudar al control por parte del supervisor público de la actividad. After passing the amendments to the Spanish Audit Law in 2010 and the promulgation of the subsequent By-law in 2011, access requirements to the audit profession, as well as auditors continuous professional development, incurred many changes. This paper analyses such changes by clarifying not only its causes but the future effects that it may induce in reaching the public interest that the profession is searching for. Some of the most relevant decisions have been the following: mandatory university master courses to learn the theoretical bases of accounting and auditing; detailed schedule of the three-year period of practical training, two of them with a professional auditor; and case studies reflecting near to real life situations, including ethical conflicts, in the final exam. Regarding the continuous professional development, it has been established for the first time that auditors must participate in an average of 40 hours professional development per year. Nevertheless, there are some doubts about the possibility of enforcing this obligation by the auditor's bodies' in order to help the public oversight authorities in reaching this goal.
Author: World Bank Publisher: World Bank Publications ISBN: Category : Business & Economics Languages : en Pages : 468
Book Description
This edition of the World Bank has been revised and expanded by the Terminology Unit in the Languages Services Division of the World Bank in collaboration with the English, Spanish, and French Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using French and Spanish in their work, and free-lance translator's and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of these terms, relating to such fields as agriculture, education, energy, housing, law, technology, and transportation, could be found in other sources, they have been assembled here for ease of reference. A list of acronyms occurring frequently in Bank texts (the terms to which they refer being found in the Glossary) and a list of international, regional, and national organizations will be found at the end of the Glossary.
Author: R. Frank Falk Publisher: ISBN: 9780962262845 Category : Social Science Languages : en Pages : 103
Book Description
A practical guide to "soft modeling" that relies on a computer application strategy, this book is intended for researchers and students interested in a structural equation modeling approach to path analysis that solves many measurement issues encountered in social science research.
Author: Waymond Rodgers Publisher: Emerald Group Publishing ISBN: 9780762303403 Category : Business & Economics Languages : en Pages : 210
Book Description
This study of managerial and financial accounting looks at financial information and throughput modelling. It examines issues such as conceptual modeling, comparing prior models with the conceptual model, and implications for financial reporting, managerial decisions, and future research.
Author: Hermann-Josef Blanke Publisher: Springer ISBN: 3662555549 Category : Law Languages : en Pages : 862
Book Description
This book presents a comparative study on access to public information in the context of the main legal orders worldwide(inter alia China,France,Germany,Japan,Russia,Sweden,United States).The international team of authors analyzes the Transparency- and Freedom-to-Information legislation with regard to the scope of the right to access, limitations of this right inherent in the respective national laws, the procedure, the relationship with domestic legislation on administrative procedure, as well as judicial protection. It particularly focuses on the Brazilian law establishing the right of access to information, which is interpreted as a benchmark for regulations in other Latin-American states.
Author: Steven Mintz Publisher: Springer Science & Business Media ISBN: 9400770820 Category : Philosophy Languages : en Pages : 284
Book Description
This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Author: Cinder Publishing Publisher: ISBN: 9781692135706 Category : Languages : en Pages : 112
Book Description
This 87 Year Old Birthday Journal / Diary / Notebook makes an awesome unique birthday card / greeting card idea as a present! This journal is 6 x 9 inches in size with 110 blank lined pages with a white background theme for writing down thoughts, notes, ideas, or even sketching.
Author: Cynthia A. Leibrock Publisher: Wiley ISBN: 9780471293064 Category : Architecture Languages : en Pages : 0
Book Description
The freedom to go beyond compliance . . . Following in the successful footsteps of the award-winning book, Beautiful Barrier-Free, universal design experts Cynthia A. Leibrock and James Evan Terry present a fresh generation of flexible design solutions in Beautiful Universal Design. Combining coverage of full design installations for a wide variety of settings with an in-depth examination of individual elements that range from exterior landscaping and approach to interior finishes, furnishings, signage, and more, this superb visual guide is an inspiring idea resource to creatively integrate people of all ages and abilities.
Author: Jan De Bruyne Publisher: KU Leuven Centre for IT & IP Law Series ISBN: 9781839702525 Category : Languages : en Pages : 0
Book Description
In this comprehensive book, scholars critically examine how AI systems may impact Belgian law. While specific topics of Belgian private and public law are thoroughly addressed, the book also provides a general overview of a number of regulatory and ethical AI evolutions and tendencies in the European Union. In this second edition various chapters have been updated to reflect recent developments in the field. Two chapters covering media law and competition law have also been added.
Author: Waymond Rodgers Publisher: iUniverse ISBN: 0595389503 Category : Decision making Languages : en Pages : 135
Book Description
How many decisions do you think the average person makes in a day? How can these choices affect our lives, both positively and negatively? Author Waymond Rodgers illustrates four basic concepts of decision making in a single model that produces a limited number of possible courses of action. Process Thinking: Six Pathways to Successful Decision Making allows you to gauge which of the pathways is appropriate for a particular situation. This, in turn, can contribute an overall improvement in your happiness, relationships, finances, education, and employment. "Dr. Rodgers' breakthrough analysis of decision making should be mandatory reading for anyone managing people or negotiating transactions." -Hank Adler, C.P.A., accounting professor, Chapman University, and retired partner, Deloitte & Touche "I think your formulaic approach to decision making will make it much easier for people to make correct choices. Your approach forces decision makers to address the role their own subjective feelings (perceptions) have upon the process. It thereby makes the choice much more objective and rational." -Randall L. Erickson, J.D., partner in the California office of Crowell & Moring and chair of the firm's construction group
Author: Jose A. Gonzalo-Angulo
Author: Jose A. Gonzalo-Angulo
Author: World Bank
Author: R. Frank Falk
Author: Waymond Rodgers
Author: Hermann-Josef Blanke
Author: Steven Mintz
Author: Cinder Publishing
Author: Cynthia A. Leibrock
Author: Jan De Bruyne
Author: Waymond Rodgers