Author: Robert Kuhn MautzPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 270
Book Description
The Philosophy of Auditing
Author: Robert Kuhn MautzPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 270
Book Description
The Philosophy of Auditing
Author: Robert Kuhn MautzThe Philosophy of Auditing
Author: Robert Kuhn MautzPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 218
Book Description
Philosophy and Principles of Auditing
Author: David FlintPublisher:
ISBN:
Category : Auditing
Languages : en
Pages : 216
Book Description
The Philosophy of Auditing
Author: MautzThe Philosophy of Auditing
Author: Auditing Theory
Author: Ian DennisPublisher: Routledge
ISBN: 131764817X
Category : Business & Economics
Languages : en
Pages : 170
Book Description
Auditing is generally considered to be a particularly practical discipline. This hampers theoretical research, as does its complex nature. The unquestioning acceptance and implementation of rules governing auditing practice could lead to poor outcomes. This book provides a theory of auditing that underpins auditing practice. Identifying the objectives of auditing in the context of financial reporting, this book examines underlying beliefs to provide a deeper understanding of the concepts of auditing. In analyzing the field from a theoretical perspective, the author encounters important concepts such as materiality, verification, evidence, risk and professional judgement. Philosophical ideas about the social construction of reality are employed to explain the role of theory in a building block of the business world. This book is vital reading for auditing scholars globally, whilst its conclusions offer an interesting case study in the philosophy of professional judgement
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.
The philosophy of auditing revisited
Author: D. M. GillingPOLICE AUDITING: Standards and Applications (2nd Ed.)
Author: Jiao, Allan Y.Publisher: Charles C Thomas Publisher
ISBN: 0398090769
Category : Business & Economics
Languages : en
Pages : 223
Book Description
Police auditing merits the attention of both practitioners and academicians for two primary reasons. First, police auditing meets the need of police administrators to know about the economy, efficiency, and effectiveness of their organization and operations. Second, it provides an important mechanism for the public and its elected officials to fulfill their oversight responsibilities. This book provides a comprehensive examination of theories, standards, procedures, applications, and evaluations of police audits to allow the reader to obtain a detailed understanding of different aspects and types of police audits and apply the principles of auditing and data collection to various police programs. The book is readable for different audiences as it provides a review of police auditing along with discussions of planned change and incorporates standards and procedures in police auditing into social scientific research process and methods. The book is aimed at three types of readers. First, it provides police executives and managers with a timely and necessary understanding of police auditing as they conduct budget reviews and organizational diagnoses. Second, it serves as a valuable source of information for auditors and researchers who are either charged with the responsibility to perform police audits directly or engaged in evaluating audited police programs. Third, students in criminal justice programs will benefit from this book in courses that address research methods and police accountability issues.