Independent Auditors Responsibilities And The Audit Report
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Independent Auditors Responsibilities And The Audit Report
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Author : Paul Rosenfield
language : en
Publisher:
Release Date : 1973
Independent Auditors Responsibilities And The Audit Report written by Paul Rosenfield and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1973 with Auditing categories.
Statement Of Issues
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Author : Commission on Auditors' Responsibilities
language : en
Publisher:
Release Date : 1975
Statement Of Issues written by Commission on Auditors' Responsibilities and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1975 with Auditing categories.
Report Conclusions And Recommendations
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Author : Commission on Auditors' Responsibilities
language : en
Publisher:
Release Date : 1978
Report Conclusions And Recommendations written by Commission on Auditors' Responsibilities and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1978 with Auditing categories.
The Theories Of Audit Expectations And The Expectations Gap
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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10-20
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 2008-10-20 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 75% (1,0), University of Glamorgan (Business School), course: Issues in Auditing, language: English, abstract: 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.
Codification Of Statements On Auditing Standards 2019
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2019-07-30
Codification Of Statements On Auditing Standards 2019 written by AICPA 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 2019-07-30 with Business & Economics categories.
This 2019 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving accountants the most up-to-date information, they need to conduct successful audits and provide high-quality services to their clients. Issued directly from the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 134 is a suite of auditor reporting standards that includes a new AU-C section 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and replaces AU-C sections 700, 705, and 706. SAS No. 134, which also amends various other AU-C sections, addresses the auditor’s responsibility to form an opinion on the financial statements and the form and content of the auditor’s report issued because of an audit of financial statements. It also addresses the auditor’s responsibilities, and the form and content of the auditor’s report, when the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary, and when additional communications are necessary in the auditor’s report. SAS No. 135 is intended to more closely align ASB guidance with the PCAOB's standards by primarily amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Statement On Auditing Standards
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Author : American Institute of Certified Public Accountants. Auditing Standards Board
language : en
Publisher:
Release Date : 1997
Statement On Auditing Standards written by American Institute of Certified Public Accountants. Auditing Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Accounting categories.
Cpa Audit Quality
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Author :
language : en
Publisher:
Release Date : 1989
Cpa Audit Quality written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1989 with Corporations categories.
Statement On Auditing Standards Number 126
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Author : AICPA
language : en
Publisher: John Wiley & Sons
Release Date : 2017-05-15
Statement On Auditing Standards Number 126 written by AICPA 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 2017-05-15 with Business & Economics categories.
As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern (Redrafted), to supersede SAS No. 59, The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, as amended (AICPA, Professional Standards, AU sec. 341 and AU-C sec. 570). SAS No. 126 does not change or expand SAS No. 59, as amended, in any significant respect. The ASB has moved forward with the clarity redraft of SAS No. 59, as amended, so that it is consistent with the format of the other clarified SASs that were recently issued as SASs No. 122, Statements on Auditing Standards: Clarification and Recodification, No. 124, Financial Statements Prepared in Accordance With a Financial Reporting Framework Generally Accepted in Another Country, and No. 125,Alert That Restricts the Use of the Auditor’s Written Communication. However, the ASB decided to delay convergence with International Standard on Auditing 570, Going Concern, pending the Financial Accounting Standards Board’s (FASB) anticipated development of accounting guidance addressing going concern. FASB issued an exposure draft, Going Concern, in October 2008, but based on recent decisions, FASB has divided the project into two separate and distinct phases. As a result, FASB projects to issue an exposure draft that addresses Phase 1, “The Liquidation Basis of Accounting,” in the second quarter of 2012, and to reissue an exposure draft that addresses Phase II, “Going Concern,” in the fourth quarter of 2012. SAS No. 126 addresses the auditor’s responsibilities in an audit of financial statements with respect to evaluating whether there is substantial doubt about the entity's ability to continue as a going concern. This SAS applies to all audits of financial statements regardless of whether the financial statements are prepared in accordance with a general purpose or a special purpose framework1. This SAS does not apply to an audit of financial statements based on the assumption of liquidation (for example, when [a] an entity is in the process of liquidation, [b] the owners have decided to commence dissolution or liquidation, or [c] legal proceedings, including bankruptcy, have reached a point at which dissolution or liquidation is probable).2
Codification Of Statements On Auditing Standards
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Author : American Institute of Certified Public Accountants. Auditing Standards Board
language : en
Publisher:
Release Date : 2004
Codification Of Statements On Auditing Standards written by American Institute of Certified Public Accountants. Auditing Standards Board and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Auditing categories.
Report To The Commission On Auditor S Responsibilities On Their Report Of Tentative Conclusions
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Author : American Accounting Association. Committee on Financial Accounting Standards
language : en
Publisher:
Release Date : 1977
Report To The Commission On Auditor S Responsibilities On Their Report Of Tentative Conclusions written by American Accounting Association. Committee on Financial Accounting Standards 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.