Supervising Auditor
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Supervising Auditor
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Author : National Learning Corporation
language : en
Publisher: Career Examination
Release Date : 2016
Supervising Auditor written by National Learning Corporation and has been published by Career Examination this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016 with Study Aids categories.
The Supervising Auditor Passbook(R) prepares you for your test by allowing you to take practice exams in the subjects you need to study. It provides hundreds of questions and answers in the areas that will likely be covered on your upcoming exam, including but not limited to: general accounting and auditing; understanding and interpreting written and tabular material; supervision; and other related areas.
The Oversight Of The Audit Profession
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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10-20
The Oversight Of The Audit Profession 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: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the UK, US and Germany. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the Enron collapse. The main change in the US was the introduction of the Sarbanes-Oxley Act containing strict regulations for auditors, including their responsibilities and services. It also contains a list of prohibited audit activities, the so-called “non-audit” services. The main feature of the Act was the creation of an oversight board to regulate and control auditors of public companies. Thus the “Public Company Accounting Oversight Board” was established. The PCAOB is a private-sector non-profit overseer, supervised by the US Securities Exchange Commission (SEC) which regulates basically anything related to the securities market. Following the collapse of Enron and the turbulence in the UK markets that followed, a review of financial regulation in the UK was ordered, covering for example auditor independence, corporate governance, financial reporting and auditing standards and accountability of audit firms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC), an independent private sector body funded by the accountancy profession, was set up. The FRC has several subsidiary bodies, including the Professional Oversight Board (POB) providing independent oversight of the regulation of the auditing profession. The German Auditor Oversight Commission (AOC) was established according to the Auditor Oversight Law. It is in charge of the public oversight of all activities of the German Chamber of Public Accountants (WPK) with respect to statutory auditors. The Commission has the ultimate responsibility in the areas of licensing, registration, disciplinary investigations and quality assurance, all with respect to members of WPK entitled to provide statutory audit services (WPK, n.d.). It is argued that these new regulations impose another layer of bureaucracy with significant costs for very little apparent gain. But ethical issues surrounding the public’s perception of auditor performance need to be addressed, not just for the sake of the profession, but for the efficiency and effectiveness of capital markets in general (Malthus and Scoble, 2005).
Supervising Auditor
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Author : National Learning Corporation
language : en
Publisher:
Release Date : 2020-10-20
Supervising Auditor written by National Learning Corporation and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-10-20 with categories.
The Supervising Auditor Passbook(R) prepares you for your test by allowing you to take practice exams in the subjects you need to study. It provides hundreds of questions and answers in the areas that will likely be covered on your upcoming exam, including but not limited to: general accounting and auditing; understanding and interpreting written and tabular material; supervision; and other related areas.
The Oversight Of The Audit Profession
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Author : Ecaterina Volosin
language : en
Publisher: GRIN Verlag
Release Date : 2008-10
The Oversight Of The Audit Profession 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.
Seminar paper from the year 2007 in the subject Business economics - Miscellaneous, grade: 1,0, University of Glamorgan (Business School), course: International Accounting & Audit, 23 entries in the bibliography, language: English, abstract: This paper provides an overview of the current regulatory frameworks for financial reporting and auditing in the UK, US and Germany. During the last years these frameworks were noticeably changed. These changes arose especially from political interest in accounting regulation following the Enron collapse. The main change in the US was the introduction of the Sarbanes-Oxley Act containing strict regulations for auditors, including their responsibilities and services. It also contains a list of prohibited audit activities, the so-called "non-audit" services. The main feature of the Act was the creation of an oversight board to regulate and control auditors of public companies. Thus the "Public Company Accounting Oversight Board" was established. The PCAOB is a private-sector non-profit overseer, supervised by the US Securities Exchange Commission (SEC) which regulates basically anything related to the securities market. Following the collapse of Enron and the turbulence in the UK markets that followed, a review of financial regulation in the UK was ordered, covering for example auditor independence, corporate governance, financial reporting and auditing standards and accountability of audit firms. In order to restore credibility in UK accounting the Financial Reporting Council (FRC), an independent private sector body funded by the accountancy profession, was set up. The FRC has several subsidiary bodies, including the Professional Oversight Board (POB) providing independent oversight of the regulation of the auditing profession. The German Auditor Oversight Commission (AOC) was established according to the Auditor Oversight Law. It is in charge of the public oversight of all activities of the German Chamber of Public Accounta
Supervising Claims Auditor
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Author : National Learning Corporation
language : en
Publisher: Career Examination
Release Date : 2014
Supervising Claims Auditor written by National Learning Corporation and has been published by Career Examination this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014 with Study Aids categories.
The Supervising Claims Auditor Passbook(R) prepares you for your test by allowing you to take practice exams in the subjects you need to study. It provides hundreds of questions and answers in the areas that will likely be covered on your upcoming exam, including but not limited to: arithmetic computation; supervision; understanding and interpreting tabular material; and more.
The Role Of External Auditors In The Supervision Of Financial Institutions In Malaysia
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Author :
language : en
Publisher:
Release Date : 1987
The Role Of External Auditors In The Supervision Of Financial Institutions In Malaysia written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Bank examination categories.
The Role Of External Auditors In The Supervision Of Financial Institutions In Malaysia
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Author : Bank Negara Malaysia
language : en
Publisher:
Release Date : 1987
The Role Of External Auditors In The Supervision Of Financial Institutions In Malaysia written by Bank Negara Malaysia and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1987 with Auditors categories.
Internal Quality Auditing
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Author : Denis Pronovost
language : en
Publisher: Quality Press
Release Date : 2001-09-25
Internal Quality Auditing written by Denis Pronovost and has been published by Quality Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-09-25 with Business & Economics categories.
Internal quality audits can provide an unbiased view of the processes that directly impact the products and services of an organization. Yet, while most internal auditors have been trained using many of the methods and techniques of external auditors, an internal audit is very different and requires different methods and techniques. Internal Quality Auditing is the first book to provide a comprehensive guide designed for use by audit program managers or internal auditors. From helping to determine the objective of the audit to performing the audit, and writing the audit report, this book will act as a guide for quality audit managers in the implementation and resolution of effective internal quality audits.Benefits: Define and implement an effective internal quality audit program for your organization.Monitor the performance of the internal audit through performance indicators, and review the audit program for potential improvements.Train your organizations internal auditors in the execution of effective internal audits. Contents: Quality Management Systems and Standards, Objective and Scope of the Audit Program, Auditor Qualification, Maintaining Auditor Competence, Scheduling, Supervising the Audit, Planning for the Investigation, Investigation and Conclusions, Audit Report, Follow-up Audit
Dysfunctional Auditor Behavior
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Author : Wayne Tervo
language : en
Publisher:
Release Date : 2013
Dysfunctional Auditor Behavior written by Wayne Tervo and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This study examines the influence of firm management's ethical “tone at the top” (tone) and the working relationship of an auditor with his/her supervisor (senior) on the auditor's propensity to engage in an unethical, dysfunctional auditor behavior (DAB). Findings indicate that environmental factors influence the staff auditor's decision of whether or not to follow a course of action suggested by the supervisor that is contrary to both the audit program and generally accepted auditing standards (GAAS). Specifically, auditors are influenced by the tone that the partner sets for the firm and by the working relationship that the staff auditor has with the supervising senior auditor. The results of this research have ramifications for the auditing profession, as they identify specific factors outside of auditing standards and beyond an auditor's moral reasoning capabilities that can influence the acceptance of unethical, dysfunctional behavior.
An Act Appropriating Funds For The Operation Of The Government Of The Republic Of The Philippines
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Author : Philippines
language : en
Publisher:
Release Date : 1965
An Act Appropriating Funds For The Operation Of The Government Of The Republic Of The Philippines written by Philippines and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1965 with categories.