Top Accounting and Auditing Issues for 20203 Cpe Course PDF Download

Author:
Publisher:
ISBN: 9780808059332
Category :
Languages : en
Pages : 0

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Author: Kelen Camehl
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 0

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CCH's Top Accounting and Auditing Issues for 2023 helps CPAs stay abreast of the most significant new standards and important projects.

Author: Donald H. Chapin
Publisher: DIANE Publishing
ISBN: 0788135988
Category :
Languages : en
Pages : 148

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Concerns the status of recommendations made to the accounting profession over the past two decades by major study groups. Identifies (1) recommendations made from 1972-95 to improve accounting & auditing standards & the performance of independent audits under the federal securities laws & the actions taken on those recommendations, & (2) any unresolved issues to determine their impact on the performance of independent audits, effective accounting & auditing standards setting, & efforts to expand the scope of business reporting & audit services.

Author: Krish Bhaskar
Publisher: Routledge
ISBN: 1000007863
Category : Business & Economics
Languages : en
Pages : 144

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Focussing on the dominance of the Big Four auditing firms – PwC, EY, Deloitte and KPMG – this concise volume provides an authoritative critical assessment of the state and future of the audit market, currently the subject of much debate and the focus of significant government enquiries. Drawing on extensive research and a vast collection of evidence from interviews with insiders, experts and users, it explores the key issues of audit quality, independence, choice and the growing expectation gap. Just as disruptive technologies are overturning other established sectors, this book explores their impact on accounting, financial reporting and auditing. It questions whether the Big Four-dominated audit market is prepared not only for the inevitable disruption of new technologies, but also the challenges of negative public perceptions, cynicism about regulation and demands for greater transparency. In the context of increasing high-profile corporate failures, this book provides a compelling scrutiny of the industry’s failings and present difficulties, and the impact of future disruption. At this crucial time, it will be of great interest to students, researchers and professionals in accounting and auditing, as well as policy makers and regulators.

Author: Ahmed Riahi-Belkaoui
Publisher: Praeger
ISBN:
Category : Business & Economics
Languages : en
Pages : 234

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Belkaoui offers a critical analysis of accounting and the societal problems the profession faces. The roles played by accountants and auditors, the standard-setting and oversight processes, the history, function, and current status of the discipline itself--all are treated systematically and with candor. Clarifying our understanding of what is wrong and what is right with accounting in the context of public interest, the author probes questions of public policy and shows where correction, standardization, and legislation are needed. He reviews solutions advanced by the courts, the Internal Revenue Service, the Securities and Exchange Commission, and researchers in other fields, then offers his own constructive suggestions.

Author: Arif Perdana
Publisher: Springer Nature
ISBN: 3031462092
Category :
Languages : en
Pages : 422

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Author: Michael Sherer
Publisher: SAGE
ISBN: 1446264106
Category : Business & Economics
Languages : en
Pages : 351

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The Third Edition of this successful text includes extensive changes, based on feedback from students and lecturers. There is a discussion of auditing and the law beyond the issue of third-party liability; and more coverage of recent developments in audit methodologies and techniques. New chapters include a survey of developments in audit automation, a discussion of the nature and development of the audit market, both in the United Kingdom and the European Union, and an assessment of the impact on auditing of the Cadbury Report on corporate governance, with particular attention to the role of audit committees. Each chapter includes questions for discussion.

Author: Jim Peterson
Publisher: Emerald Group Publishing
ISBN: 1787147010
Category : Business & Economics
Languages : en
Pages : 352

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Enron killed Arthur Andersen in 2002, leaving only Deloitte, EY, KPMG and PwC. Now the Big Four, with a total revenue of $127 billion, face major threats that need immediate attention. Count Down looks at today’s model and proposes a new Big Audit, fit to serve the capital markets of the 21st century.

Author: Stuart McLeay
Publisher: Springer Science & Business Media
ISBN: 9780792384403
Category : Business & Economics
Languages : en
Pages : 238

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Contemporary Issues in Accounting Regulation looks at accounting regulation in a different way. The opening chapters explore the tension between the power of the state and the forces of the market, and other aspects of the political dimension to accounting regulation. The book also examines the process of setting accounting standards, highlighting the crucial role of standard setters in assessing the level of public support for an issue in the face of opposing positions taken by powerful interest groups. In addition, the book provides an introduction to the theoretical framework of accounting regulation, looking at choices between controversial accounting methods and at markets that are characterized by asymmetry of information and beliefs. The final chapters of the book are concerned with creative accounting, deregulation of financial reporting by smaller companies, and the link between price regulation and accounting policy choices.

Author: Dhia D. AlHashim
Publisher: Bobbs-Merrill Company
ISBN:
Category : Business & Economics
Languages : en
Pages : 304

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