The Expectation Gap Standards
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The Expectation Gap Standards
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Author :
language : en
Publisher:
Release Date : 1993
The Expectation Gap Standards written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993 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
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 with Auditing categories.
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. Seminar paper aus dem Jahr 2007 im Fachbereich Wirtschaft - Sonstiges, Note: 75% (1,0), University of Glamorgan (Business School), Veranstaltung: Issues in Auditing, 18 Quellen im Literaturverzeichnis.
The Auditor
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Author : Mervyn King
language : en
Publisher: Routledge
Release Date : 2018
The Auditor written by Mervyn King and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with Accounting categories.
The audit profession is at a tipping point. The book outlines the critical success factors needed for a sustainable audit profession for auditors, company directors and regulators.
Eliminating The Expectations Gap
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Author : Prem Sikka
language : en
Publisher:
Release Date : 1992
Eliminating The Expectations Gap written by Prem Sikka and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Accounting categories.
The Presidential Expectations Gap
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Author : Richard W. Waterman
language : en
Publisher: University of Michigan Press
Release Date : 2014-03-14
The Presidential Expectations Gap written by Richard W. Waterman and has been published by University of Michigan Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-03-14 with Biography & Autobiography categories.
Today, all presidents confront an expectations gap—the difference between what the public expects them to accomplish and what is actually possible
Mind The Expectation Gap
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Author : Steven Cole
language : en
Publisher: Inst of Company Directors
Release Date : 2011-12
Mind The Expectation Gap written by Steven Cole and has been published by Inst of Company Directors this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011-12 with Business & Economics categories.
Accounting Standards True Or False
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Author : R.A. Rayman
language : en
Publisher: Routledge
Release Date : 2013-09-13
Accounting Standards True Or False written by R.A. Rayman and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-09-13 with Business & Economics categories.
Topical critique of the failure of accounting to prevent corporate financial standards Accessibly written and clearly presented arguments with a foreword by an eminent figure in accounting standards Proposes an alternative system for the improvement of corporate governance
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.
Financial Reporting And Auditing
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Author : Gerard McHugh
language : en
Publisher: Oak Tree Press (Ireland)
Release Date : 1996
Financial Reporting And Auditing written by Gerard McHugh and has been published by Oak Tree Press (Ireland) this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Auditing categories.
A recent survey of Ireland's top 500 companies suggests that fraud levels in Ireland are on the increase and have never been higher. This book considers the state of auditing, financial reporting and the financial aspects of corporate governance in the UK and Ireland. It explores in detail the problems which the increasing incidence of fraud in our society pose for the auditor. It looks at the sometimes difficult relationship between the auditor and company directors and examines the liability crisis facing auditors. The book also addresses growing regulatory and legislative burdens on company directors.
Organizational Auditing And Assurance In The Digital Age
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Author : Marques, Rui Pedro
language : en
Publisher: IGI Global
Release Date : 2019-02-15
Organizational Auditing And Assurance In The Digital Age written by Marques, Rui Pedro and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-02-15 with Business & Economics categories.
Auditing is constantly and quickly changing due to the continuous evolution of information and communication technologies. As the auditing process is forced to adapt to these changes, issues have arisen that lead to a decrease in the auditing effectiveness and efficiency, leading to a greater dissatisfaction among users. More research is needed to provide effective management and mitigation of the risk associated to organizational transactions and to assign a more reliable and accurate character to the execution of business transactions and processes. Organizational Auditing and Assurance in the Digital Age is an essential reference source that discusses challenges, identifies opportunities, and presents solutions in relation to issues in auditing, information systems auditing, and assurance services and provides best practices for ensuring accountability, accuracy, and transparency. Featuring research on topics such as forensic auditing, financial services, and corporate governance, this book is ideally designed for internal and external auditors, assurance providers, managers, risk managers, academicians, professionals, and students.