Real Issues In Auditor Independence
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Real Issues In Auditor Independence
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Author : Chinedum Nwoko
language : en
Publisher: Gethsemane Publishers
Release Date : 1998
Real Issues In Auditor Independence written by Chinedum Nwoko and has been published by Gethsemane Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with Auditing categories.
Auditor Independence
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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
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Author : Arnold Schilder
language : en
Publisher:
Release Date : 1994
Auditor Independence written by Arnold Schilder and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Auditors categories.
The Basics Of It Audit
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Author : Stephen D. Gantz
language : en
Publisher: Elsevier
Release Date : 2013-10-31
The Basics Of It Audit written by Stephen D. Gantz and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-31 with Computers categories.
The Basics of IT Audit: Purposes, Processes, and Practical Information provides you with a thorough, yet concise overview of IT auditing. Packed with specific examples, this book gives insight into the auditing process and explains regulations and standards such as the ISO-27000, series program, CoBIT, ITIL, Sarbanes-Oxley, and HIPPA. IT auditing occurs in some form in virtually every organization, private or public, large or small. The large number and wide variety of laws, regulations, policies, and industry standards that call for IT auditing make it hard for organizations to consistently and effectively prepare for, conduct, and respond to the results of audits, or to comply with audit requirements. This guide provides you with all the necessary information if you're preparing for an IT audit, participating in an IT audit or responding to an IT audit. Provides a concise treatment of IT auditing, allowing you to prepare for, participate in, and respond to the results Discusses the pros and cons of doing internal and external IT audits, including the benefits and potential drawbacks of each Covers the basics of complex regulations and standards, such as Sarbanes-Oxley, SEC (public companies), HIPAA, and FFIEC Includes most methods and frameworks, including GAAS, COSO, COBIT, ITIL, ISO (27000), and FISCAM
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.
Disruption In The Audit Market
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Author : Krish Bhaskar
language : en
Publisher: Routledge
Release Date : 2019-04-16
Disruption In The Audit Market written by Krish Bhaskar and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-04-16 with Business & Economics categories.
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.
Public Accounting Firms Required Study On The Potential Effects Of Mandatory Audit Firm Rotation
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Author :
language : en
Publisher: DIANE Publishing
Release Date :
Public Accounting Firms Required Study On The Potential Effects Of Mandatory Audit Firm Rotation written by and has been published by DIANE Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Accounting Profession
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Author : United States Accounting Office (GAO)
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2018-05-29
Accounting Profession written by United States Accounting Office (GAO) and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-29 with categories.
Accounting Profession: Oversight, Auditor Independence, and Financial Reporting Issues
The Routledge Companion To Auditing
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Author : David Hay
language : en
Publisher: Routledge
Release Date : 2014-09-15
The Routledge Companion To Auditing written by David Hay and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with Business & Economics categories.
Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.
Contemporary Auditing
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Author : Michael Chris Knapp
language : en
Publisher: South Western Educational Publishing
Release Date : 2001
Contemporary Auditing written by Michael Chris Knapp and has been published by South Western Educational Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with Business & Economics categories.
This auditing casebook stresses the people aspect of independent audits and its purpose is to allow the reader to learn from cases based upon problem audits. Individuals are also exposed to the work environment of auditors by studying these cases. The cases are organized into eight sections and vary in length from three to thirty pages.