Philosophy And Principles Of Auditing
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Philosophy And Principles Of Auditing
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Author : David Flint
language : en
Publisher:
Release Date : 1988
Philosophy And Principles Of Auditing written by David Flint and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1988 with Business & Economics categories.
Auditing Theory
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Author : Ian Dennis
language : en
Publisher: Routledge
Release Date : 2015-06-05
Auditing Theory written by Ian Dennis and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-06-05 with Business & Economics categories.
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
Concept Audits
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Author : Nicholas Rescher
language : en
Publisher:
Release Date : 2016
Concept Audits written by Nicholas Rescher and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Concepts categories.
Concept Audits explores the obligation of philosophers to honor the existing meanings of terms and concepts such as knowledge, truth, justice, and fairness. This book explains how philosophers' treatments of topics relate to our presystematic understanding and how their deliberations should relate to the prevailing conception of the matters.
Study On The Auditing Theory Of Socialism With Chinese Characteristics
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Author : Jiayi Liu
language : en
Publisher: John Wiley & Sons
Release Date : 2015-04-21
Study On The Auditing Theory Of Socialism With Chinese Characteristics written by Jiayi Liu 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 2015-04-21 with Business & Economics categories.
A comprehensive guide to China's public, private, and internal audit system Study on the Auditing Theory of Socialism with Chinese Characteristics provides a comprehensive overview of China's auditing practices. Recent years have seen the National Audit Office of China (CNAO) making remarkable headway not only in China by guaranteeing the healthy operation of the economy and society and improving national governance through government auditing, but also in the international arena by carrying out audits with the United Nations. With constant development in the practice, an audit theory with socialist Chinese characteristics has taken shape, centering on the premise that government auditing serves as the cornerstone and safeguard of national governance. At the XXI INCOSAI held in 2013 in Beijing, the theme of “national audit and national governance” proposed and chaired by CNAO, was met with widespread approval by participants from over 160 countries, and led to the endorsement of the Beijing Declaration, which makes it a priority and target for audit institutions to promote good national governance. To explore the nature and development of government auditing, this book probes into the history and reality, and theories and practices of auditing in various countries, and puts forward the assertion that, “as a cornerstone and important safeguard for national governance, government auditing is an ‘immune system’ endogenous within the synthetical system of national governance, with functions of precaution, revelation and defense.” Furthermore, China’s socialist auditing theory has been elaborated in nine aspects, nature, functions, goals, features, methods, management, framework of regulations and standards, IT application and culture, covering the new concepts, methodologies, techniques and achievements of China's government auditing. This book is highly relevant, practical, and readable. Jiayi Liu, the chief author, is the Auditor General of China and the current Chairman of INTOSAI Governing Board. In 2013 he won the United Nations Peace Prize in recognition of his auditing work for UN peacekeeping operations.
Internal Auditing
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Author : Richard Cascarino
language : en
Publisher: Juta and Company Ltd
Release Date : 2007-04
Internal Auditing written by Richard Cascarino and has been published by Juta and Company Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-04 with Business & Economics categories.
Book & CD. This book is designed primarily for undergraduate and postgraduate students intending to pursue a career in internal auditing, as well as those chartered accountants with a specialist interest in governance and control issues. This book covers the basic concepts, philosophy and principles underlying the practice of internal auditing -- the relationships between the internal auditor, management and the external auditor. In addition, the student will gain a knowledge and understanding of the nature of an organisation. Risk management and the role of internal auditing in managing organisational risks in the context of current developments in corporate governance in both the public and private sectors are dealt with. The book is now prescribed for those studying for the Certified Internal Auditor professional qualification since it addresses the syllabus requirements of the Institute of Internal Auditors (IIA) and the Standards for the Professional Practice of Internal Auditing and Competency Framework for Internal Auditors. This book represents a practical integrated approach to the Institute of Internal Auditors' recommended internal audit approach, and may be implemented within an internal audit department in a cost-effective manner. Accordingly, the text may be useful as a reference manual for internal audits in practice.
Introduction To Auditing
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Author : Richard L. Ratliff
language : en
Publisher: Inst of Internal Auditors
Release Date : 2002-01-01
Introduction To Auditing written by Richard L. Ratliff and has been published by Inst of Internal Auditors this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002-01-01 with Business & Economics categories.
Auditing Principles And Techniques
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Author : Basu
language : en
Publisher: Pearson Education India
Release Date : 2006
Auditing Principles And Techniques written by Basu and has been published by Pearson Education India this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Auditing categories.
Auditing
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Author : RAVINDER KUMAR
language : en
Publisher: PHI Learning Pvt. Ltd.
Release Date : 2015-05-01
Auditing written by RAVINDER KUMAR and has been published by PHI Learning Pvt. Ltd. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2015-05-01 with Business & Economics categories.
This comprehensive, well-received and thoroughly updated text, now in its Third Edition, continues to provide an in-depth analysis of the basic concepts of Auditing emphasising the practical aspects of the course. The book discusses in detail, classification and preparation of an audit, internal control system, internal audit, vouching of cash, trading and impersonal ledgers in addition to other topics. Besides, it deals with verification and valuation of assets and liabilities, company audit, cost audit, management audit, tax audit, bank audit as well as depreciation. The final chapters of the book give detailed description of business investigations, audit of special entities and auditing in EDP environment. Contemporary topics have been covered in the book to enlighten readers with the latest developments in the field of auditing, such as cost audit, tax audit, environmental audit and energy audit. The book is intended to serve as an indispensable text for undergraduate students of commerce as well as for CA and ICWA aspirants. New to this Edition • The Companies Act, 2013 (based on new company law). • Internal Audit chapter especially updated in the light of Section 138 of the Companies Act, 2013 and Rule 13 of the Companies (Accounts) Rules, 2014 notified by MCA. • Cost Audit chapter based on the latest Companies (Cost Records and Audit) Rules, 2014, issued by MCA.
Creative And Innovative Auditing
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Author : Jeffrey Ridley
language : en
Publisher: Routledge
Release Date : 2017-12-01
Creative And Innovative Auditing written by Jeffrey Ridley and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-12-01 with Business & Economics categories.
Bringing creativity and innovation into all professions and types of auditing today, this book meets the needs of auditing practices in the future. Recent criticisms of auditing practices by financial regulators, the traditional ‘expectation gaps’ between auditors and auditees and the continuing advances in technology make it even more important today to motivate creativity and innovation in the professions of auditors, be they internal, external, quality, environmental, social, clinical and so on. In Creative and Innovative Auditing, Jeffrey Ridley studies all auditing practices, not just internal auditing, using an innovation model he has developed through research which is applicable to all auditing organisations and professions. He shows how motivating innovation in auditing practices will address the needs of today and tomorrow’s auditing of governance, risk management and control.
Principles Of Auditing And Other Assurance Services
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Author : Ray Whittington
language : en
Publisher: McGraw-Hill College
Release Date : 2010
Principles Of Auditing And Other Assurance Services written by Ray Whittington and has been published by McGraw-Hill College this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Business & Economics categories.