Balance Sheet and Auditors' Report of the Finance Committee PDF Download

Author: Waterside Strike Fund of South Australia. Finance Committee
Publisher:
ISBN:
Category : Merchant mariners
Languages : en
Pages : 10

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Book Description

Author: Stella Fearnley
Publisher: John Wiley & Sons
ISBN: 1119973759
Category : Business & Economics
Languages : en
Pages : 471

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Book Description
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.

Author: United States. Congress. House. Committee on Energy and Commerce. Subcommittee on Telecommunications and Finance
Publisher:
ISBN:
Category : Accountants
Languages : en
Pages : 154

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Book Description

Author:
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 260

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Book Description

Author: South Australian Waterside Strike Fund
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description

Author: Andrew Higson
Publisher: SAGE
ISBN: 9780761971412
Category : Business & Economics
Languages : en
Pages : 246

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Book Description
The Internet bubble has collapsed and the largest bankruptcy in US history, Enron, has made the call for greater transparency in financial reporting more important than ever. Andrew Higson draws attention to what is a 'true and fair view' in reporting and critically examines accounting theory and modern practice.

Author: California. Legislature. Joint Revenue Sharing Task Force
Publisher:
ISBN:
Category :
Languages : en
Pages : 42

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Book Description

Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234

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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.

Author: United States. Congress. House. Committee on Government Reform. Subcommittee on Government Management, Finance, and Accountability
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 96

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Book Description

Author: John Stittle
Publisher: Gower Publishing, Ltd.
ISBN: 9780566084942
Category : Business & Economics
Languages : en
Pages : 296

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Book Description
This book concentrates on ensuring that the 'corporate message' is communicated to stakeholders in a way that maximises the value of the annual report and outlines how this might best be achieved. It explains the importance not only of the quantitative (accounting) information but also the qualitative content such as the chairman's statement, directors' report, operating and financial review, explanatory notes and so on. Particular recognition is given to the legal, stock exchange and professional accounting requirements as well as to the increasingly important but more discretionary areas of content such as social, environmental and ethical reporting issues. Crucially, the book discusses the importance of electronic communication now that legislation allows companies to deliver information over the internet.On a practical level, the book takes the reader through the procedures and processes in actually managing the preparation and production of the report. Both the practical and theoretical aspects of the book are placed in context by the use of relevant extracts taken from 'real-life' annual reports of major organisations. By using these authentic examples the book clearly highlights what works and what doesn't.Ensure that your company's annual reports conform to the highest standards of best practice. Don't waste the opportunity to deliver your message.