Auditor S Annual Report
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Reaching Key Financial Reporting Decisions
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Author : Stella Fearnley
language : en
Publisher: John Wiley & Sons
Release Date : 2011-08-04
Reaching Key Financial Reporting Decisions written by Stella Fearnley and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-08-04 with Business & Economics categories.
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.
Auditor S Annual Report
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Author : New Bedford (Mass.). Auditor's Office
language : en
Publisher:
Release Date : 1884
Auditor S Annual Report written by New Bedford (Mass.). Auditor's Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1884 with Finance categories.
Annual Report
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Author : Michigan. Office of the Auditor General
language : en
Publisher:
Release Date : 1999
Annual Report written by Michigan. Office of the Auditor General and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Executive departments categories.
Annual Report
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Author : Institute of Internal Auditors
language : en
Publisher:
Release Date : 1996
Annual Report written by Institute of Internal Auditors and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Auditors categories.
Annual Report For The Year Ended 30 June
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Author : New Zealand. Audit Office
language : en
Publisher:
Release Date : 2002
Annual Report For The Year Ended 30 June written by New Zealand. Audit Office and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Finance, Public categories.
The Theories Of Audit Expectations And The Expectations Gap
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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10
The Theories Of Audit Expectations And The Expectations Gap written by Ecaterina Volosin and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-10 with Business & Economics categories.
This essay deals with the demand for audit functions and the resulting expectations in auditors` work. The credibility of mandated disclosure of financial statements is the central issue for regulatory bodies attempting to protect the public interest. This requirement gives rise to a demand for auditing services. Since the beginning of the audit profession theories were made in order to specify and determine the audit functions. The agency-theory is associated with the conflicting interests of shareholders and management of a company, suggesting that the less-informed party (shareholders) will have a demand for information that monitors the behaviour of the better-informed manager. Thus, audits of financial reports would be one form of such information, providing the shareholders with independent assurance about the ongoing developments. The lending credibility theory is similar to the agency-theory and states that audited financial statements can enhance stakeholders` faith in management`s stewardship. Another theory is the theory of inspired confidence, whereby stakeholders demand accountability from the management as an exchange for their contribution to the company. The last discussed theory is the policeman theory which narrows auditor`s responsibilities to prevention and detection of fraud. All these theories describe the expectations the stakeholders have of the auditors, including protection against fraud, warning of future insolvency, general reassurance of financial well-being, safeguards for auditor independence and understanding of audit reports. Although these expectations seem to be rather natural, however, an audit expectations gap does exist based mostly on the diversity of views about the audit function. The gap exists between what the public expects the auditor to do and what the auditor can and should do. Several suggestions were made to narrow the expectations gap, as well as providing statutes in order to describe audit functions especially concerning the responsibility to detect and report errors and fraud. Seminar paper aus dem Jahr 2007 im Fachbereich Wirtschaft - Sonstiges, Note: 75% (1,0), University of Glamorgan (Business School), Veranstaltung: Issues in Auditing, 18 Quellen im Literaturverzeichnis.
Annual Reports
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Author : John Stittle
language : en
Publisher: Gower Publishing, Ltd.
Release Date : 2003
Annual Reports written by John Stittle and has been published by Gower Publishing, Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Business & Economics categories.
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.
Annual Activity Report
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Author : European Court of Auditors
language : en
Publisher:
Release Date : 2015
Annual Activity Report written by European Court of Auditors and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015 with Finance, Public categories.
Annual Report
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Author : South Africa. Office of the Auditor-General
language : af
Publisher:
Release Date : 2007
Annual Report written by South Africa. Office of the Auditor-General and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Finance, Public categories.
Hong Kong Auditing
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Author : Ferdinard A. GUL
language : en
Publisher: City University of HK Press
Release Date : 2014-10-13
Hong Kong Auditing written by Ferdinard A. GUL and has been published by City University of HK Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-10-13 with Business & Economics categories.
Over the years auditing has developed into a specialised function with complex ethical, legal and economic implications. The role of auditors in providing credibility is even more important in a society like Hong Kong, which relies heavily on its reputation as an international financial and business centre. The financial crises and accounting scandals reported in recent years, which led to economic meltdowns and massive loss in capital resources across the globe, highlights the vital role of auditors as gatekeepers and the importance of high quality auditing in ensuring corporate transparency and honest financial reporting. The third edition is thoroughly revised to take into account the new Companies Ordinance (Chapter 622, effective 2014) and Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services (updated June 2014), and numerous developments of a full range of auditing topics since the previous edition, including: Auditors legal duties and liabilities Auditor quality Auditors ethical behaviour Corporate governance Statistical sampling Pitfalls in computerisation of accounting services Use of computer-assisted-audit-techniques (CAATs) Audit reporting Auditing standards Along with recent development of the profession and cutting-edge research findings, this book boldly draws on economic theories to explain aspects of auditing. Certain economic concepts that are applicable to all aspects of an audit are addressed for students and practitioners alike. By utilising graphics, tables and intriguing cases, this book will serve as a useful companion for accounting and legal practitioners. This is also a textbook for students preparing for university studies, practical training and professional accounting examinations. At the end of each chapter, there are dozens of exercises, cases and discussion questions for the benefits of teachers, students and life-long learners. Published by City University of Hong Kong Press 香港城市大學出版社出版