Author: Leire San-JosePublisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600
Book Description
Handbook on Ethics in Finance
Author: Leire San-JosePublisher:
ISBN: 9783030000011
Category : Accounting
Languages : en
Pages : 600
Book Description
Government Auditing Standards - 2018 Revision
Author: United States Government Accountability OfficePublisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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.
The Economics of Audit Quality
Author: Benito ArrunadaPublisher: Springer Science & Business Media
ISBN: 1475767285
Category : Business & Economics
Languages : en
Pages : 203
Book Description
This book focuses on market mechanisms which protect quality in the provision of audit services. The role of public regulation is thus situated in the context defmed by the presence of these safeguard mechanisms. The book aims to contribute to a better understanding of these market mechanisms, which helps in defining the con tent of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how those non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This as sessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility.
Government Auditing Standards
Author: Government Accounting OfficePublisher: www.Militarybookshop.CompanyUK
ISBN: 9781780397030
Category : Business & Economics
Languages : en
Pages : 242
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.
Annual Report of the Securities and Exchange Commission
Author: United States. Securities and Exchange CommissionPublisher:
ISBN:
Category : Securities
Languages : en
Pages : 280
Book Description
The Annual report of the U.S. Securities and Exchange Commission (SEC) is published with a view to protecting investors and maintaining the integrity of the securities markets.
Accounting Education
Author: W. Steve AlbrechtPublisher:
ISBN:
Category : Accountants
Languages : en
Pages : 72
Book Description
AICPA Professional Standards: Accounting
Author: American Institute of Certified Public AccountantsPublisher:
ISBN:
Category : Accounting
Languages : en
Pages :
Book Description
Smoothing Income Numbers
Author: Joshua RonenPublisher: Addison Wesley Publishing Company
ISBN: 9780201063479
Category : Income accounting
Languages : en
Pages : 148
Book Description
The Why and How of Auditing
Author: Charles HallPublisher:
ISBN: 9780578519739
Category :
Languages : en
Pages :
Book Description
This book assists auditors in planning, performing, and completing audit engagements. It is designed to make auditing more easily understandable.
Ethics and Auditing
Author: Tom CampbellPublisher: ANU E Press
ISBN: 1920942262
Category : Philosophy
Languages : en
Pages : 368
Book Description
Ethics and Auditing examines ethical challenges exposed by recent accounting and auditing 'lapses' through a study of interconnected moral, legal and accounting issues. The book aims to engage a broad readership in the discussion of audit failure and reform. With its range of intellectual and practical perspectives, Ethics and Auditing provides critical analyses of auditor independence, conflicts of interest, self-regulation, the setting and enforcing of auditing standards, and ethics education.