Independence Of Auditors
DOWNLOAD
Download Independence Of Auditors PDF/ePub or read online books in Mobi eBooks. Click Download or Read Online button to get Independence Of Auditors book now. This website allows unlimited access to, at the time of writing, more than 1.5 million titles, including hundreds of thousands of titles in various foreign languages. If the content not found or just blank you must refresh this page
Auditor Independence
DOWNLOAD
Author : Ismail Adelopo
language : en
Publisher: Routledge
Release Date : 2016-04-08
Auditor Independence written by Ismail Adelopo and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-08 with Business & Economics categories.
In Auditor Independence, Ismail Adelopo argues that the importance of auditors' independence cannot be over-emphasised. Not only do auditors provide certification of the truth and fairness of the information prepared by managers, they also have a duty to express opinions on the degree of compliance with laws and regulations guiding a firm's operations. Theirs is a socially important responsibility. In all that has been proposed to mitigate the governance crisis and restore confidence in the market system, relatively little attention has been paid to auditor independence. Examining the historical role of auditing in corporate governance and the regulatory context, this book sets the function within a theoretical framework and then provides empirical analysis of the problem issues such as the relationship between audit committees and external auditors and the probity of providing non-auditing services to audit clients. The focus on matters that are damaging to market confidence and threatening to the reputation of the auditing profession, means the conclusions and recommendations in this book are important for key stakeholders, including policy makers, regulators, those running companies, and their investors and customers. This is also a book for those responsible for training in the auditing profession and for others with a research or academic interest in the matters addressed.
Auditor Independence
DOWNLOAD
Author : Jeffrey C. Steinhoff
language : en
Publisher: DIANE Publishing
Release Date : 2002
Auditor Independence written by Jeffrey C. Steinhoff and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Auditing categories.
Auditor Independence And Regulation
DOWNLOAD
Author : Stefan Bode
language : en
Publisher: GRIN Verlag
Release Date : 2008-02
Auditor Independence And Regulation written by Stefan Bode and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-02 with Business & Economics categories.
Essay from the year 2006 in the subject Business economics - Revision, Auditing, grade: 88 %, University of Glamorgan, 34 entries in the bibliography, language: English, abstract: This essay is concerned with the pros and cons of auditor independence and describes the way to the current audit regulation. The editor specifies five major threats which could jeopardise auditor independence. If auditors have any financial or personal interests in their clients then the self-interest threat, the self-review threat, the advocacy threat, the familiarity threat and finally the intimidation threat may occur. The intimidation threat is stressed as the most important one: as auditors highly rely on companies' directors. They have the power to interfere with auditors' work and can cease all lucrative non-audit service contracts if auditors do not agree with their view. Moreover, auditors' remuneration is determined and auditors are appointed by them in reality. Furthermore, it is emphasised that especially in recent times some safeguards have been implemented by the profession, regulation, within the assurance clients and within auditing firms to eliminate the above-mentioned threats. Within the assurance client introduced independent audit committees are widespread. Further, auditing firms have implemented their own more narrowly prescribed ethical standards. Beyond this, it is highlighted that legislation is of paramount importance. The Companies Act 1985, 1989, 2004 and above all the ISA were enacted to enhance auditor independence. The third section commences by describing the past of audit regulation. It is explained that in response to the growing public criticism in the 1960s and 1970s the professional accountancy bodies began slowly to introduce auditing standards, ethical codes, disciplinary, licensing and monitoring arrangements. Further, in the aftermath of the demise of many large companies in the 1980s, the government started to implement a new regu
Auditing As Independent Authentication
DOWNLOAD
Author : Peter W. Wolnizer
language : en
Publisher: Sydney University Press
Release Date : 2006
Auditing As Independent Authentication written by Peter W. Wolnizer and has been published by Sydney University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
During the 1960s and 1970s a remarkable series of books was produced by academic staff in the field of accounting at the University of Sydney. It was a period when academic research was largely analytical rather than empirically-based. For the most part, the interests of academics at Sydney were largely directed at questioning the status quo - either in the way accounting or auditing was practiced, or in the conventional wisdom expressed in textbooks of the time. The Sydney Accounting Classics series reflects the diversity of interests of the 'Sydney school' at that time. It also recognises the tremendous impact of the foundation professor of accounting, R.J. Chambers. This reprint series ensures that the ideas developed during this period remain available to new generations of scholars and researchers. The Sydney Accounting Classics series is an initiative of the Accounting Foundation, in association with Sydney University Press. Auditing as Independent Authentication: From the cover of the 1987 edition: 'This is a penetrating exposition of the role of auditing in controlling quality of the financial information on which any interested person may assess the performance and prospects of firms'.
Independence Of Auditors
DOWNLOAD
Author : Accountants International Study Group
language : en
Publisher:
Release Date : 1976
Independence Of Auditors written by Accountants International Study Group and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Auditing categories.
United States And European Union Auditor Independence Regulation
DOWNLOAD
Author : Christiane Strohm
language : en
Publisher: Springer Science & Business Media
Release Date : 2007-12-11
United States And European Union Auditor Independence Regulation written by Christiane Strohm and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-11 with Business & Economics categories.
Christiane Strohm investigates the effects of the Sarbanes-Oxley-Act and the revised 8th EU-Directive on auditing. She shows that there is a difference in the communication and safeguarding effects of a regulation, depending on the precision of its wording and that safeguarding effects also depend on auditors' monetary incentives and on perceived costs of litigation.
Independence Of Auditors
DOWNLOAD
Author : Accountants International Study Group
language : en
Publisher:
Release Date : 1976
Independence Of Auditors written by Accountants International Study Group and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1976 with Accountants categories.
Three Essays On Auditor Independence And Auditor Liability
DOWNLOAD
Author : Ping Zhang
language : en
Publisher: National Library of Canada = Bibliothèque nationale du Canada
Release Date : 1999
Three Essays On Auditor Independence And Auditor Liability written by Ping Zhang and has been published by National Library of Canada = Bibliothèque nationale du Canada this book supported file pdf, txt, epub, kindle and other format this book has been release on 1999 with Auditors categories.
The Independence Of Auditors
DOWNLOAD
Author :
language : en
Publisher:
Release Date : 1977
The Independence Of Auditors written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1977 with Auditing categories.
Statutory Auditors Independence In Protecting Stakeholders Interest
DOWNLOAD
Author : Mitrendu Narayan Roy
language : en
Publisher: Springer
Release Date : 2018-07-20
Statutory Auditors Independence In Protecting Stakeholders Interest written by Mitrendu Narayan Roy and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-07-20 with Business & Economics categories.
Corporate failures and accounting scandals have shaken the foundations of investors’ confidence in the transparency, integrity and accountability of corporations and financial markets. There have also been public disquiet about the role of professional auditors and audit firms, who had been associated with these corporate scandals. Written from a global perspective, the book assists in understanding the gravity of independent attitude of statutory auditors in protecting stakeholders’ interest and examines the effectiveness of the existing standards and other legal and regulatory requirements in enforcing statutory auditors’ independent engagement. It then suggests modifications in those regulations. The study has been made through seven chapters in order to address empirically statutory auditors’ independence in protecting stakeholders’ interest. Primary audiences of the book are researchers in finance and control, students, and professionals in the field of accounting and auditing.