The Future Of Audit
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The Future Of Audit
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Author : Keith A. Houghton
language : en
Publisher: ANU E Press
Release Date : 2010-08-01
The Future Of Audit written by Keith A. Houghton and has been published by ANU E Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-08-01 with Business & Economics categories.
At a time when increased independence requirements for auditors, legal backing for auditing standards, and increased audit documentation requirements have occurred, this book examines key issues in the market for audit services in Australia. It investigates issues including: the understandability of audit and the state of the audit expectations gap; auditors' business acumen and industry expertise; the auditors' use of materiality; whether or not the increasingly prescriptive nature of auditing is creating a distraction from the 'real' audit task and stifling auditors' judgement; whether or not CLERP 9 reforms involving audit partner rotation and restrictions on non-audit service provision are efficient and effective and reactions to the increasing scrutiny of auditors and audit firms by regulators. With its thorough coverage of contemporary issues, this book intersperses the authors' summaries, interpretations and recommendations with the perceptions, expressed in their own words in order to faithfully convey their candid assessments, of users of audit reports, purchasers and suppliers of the audit product, auditing standard setters and regulators of the audit market.
Fostering Innovation And Competitiveness With Fintech Regtech And Suptech
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Author : Boitan, Iustina Alina
language : en
Publisher: IGI Global
Release Date : 2020-09-11
Fostering Innovation And Competitiveness With Fintech Regtech And Suptech written by Boitan, Iustina Alina and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-11 with Business & Economics categories.
Due to the emergence of innovative technologies, various professional fields are transforming their traditional business practices. Specifically, the financial and legal markets are experiencing this digital transformation as professionals and researchers are finding ways to improve efficiency, personalization, and security in these economic sectors. Significant research is needed to keep pace with the continuous advancements that are taking place in finance. Fostering Innovation and Competitiveness with FinTech, RegTech, and SupTech provides emerging research exploring the theoretical and practical aspects of technologically innovative mechanisms and applications within the financial, economic, and legal markets. Featuring coverage on a broad range of topics such as crowdfunding platforms, crypto-assets, and blockchain technology, this book is ideally designed for researchers, economists, practitioners, policymakers, analysts, managers, executives, educators, and students seeking current research on the strategic role of technology in the future development of financial and economic activity.
Audit And Assurance Principles And Practices In Singapore 3rd Edition
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Author : Dr Ernest Kan
language : en
Publisher: CCH Asia Pte Ltd
Release Date : 2013-06-24
Audit And Assurance Principles And Practices In Singapore 3rd Edition written by Dr Ernest Kan and has been published by CCH Asia Pte Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-06-24 with categories.
The Future Of Auditing
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Author : David Hay
language : en
Publisher: Routledge
Release Date : 2019-06-20
The Future Of 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 2019-06-20 with Business & Economics categories.
The Future of Auditing provides a concise overview of the function of auditing and the future challenges it faces, underpinned with suggestions for future research. It evaluates the key challenges facing the profession, such as quality, competition, and governance, as well as highlighting the under-explored areas of ethics, fraud, and judgement. The emphasis throughout is on the value of audit, and the importance of auditing research. Providing an original assessment of global versus national auditing, evidence-based auditing standards, and the structure of professional firms, David Hay critically examines the value of auditing from different standpoints. He critically reviews current assumptions about the value of audits of financial statements, and explores research opportunities and priorities to improve understanding of the value of auditing and its future role and function. This authoritative but accessible guide to the future of auditing and the challenges it faces will be useful not only to auditing researchers, but also to policy makers, standard setters, financial journalists, and auditing professionals seeking an accessible overview of current and future issues in auditing.
Audit Of The Future
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Author :
language : en
Publisher:
Release Date : 2019-07-08
Audit Of The Future written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-07-08 with categories.
An overview of how auditors will have to change to keep up with new technologies.
The Auditor
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Author : Mervyn King
language : en
Publisher: Routledge
Release Date : 2018-06-04
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 2018-06-04 with Accounting categories.
The audit profession is at a tipping point. Without significant innovation in its business model, staff recruitment strategies and audit execution processes, the audit profession may not remain relevant in the 21st century. The number of claims against auditors has significantly increased over the past twenty years due to the spate of corporate and audit failures early in the 21st century (Enron, Worldcom, Parmalat, etc.). Regulation to monitor professional and ethical standards has increased, leading audit firms to feel under even more financial pressure. In addition, the investor community is calling for greater insight and foresight from auditors. These challenges, coupled with the unlimited liability regime of auditors still applicable in many jurisdictions, are making audit firms and regulators nervous as to the systemic risk of another one of the Big 4 failing. And yet, the audit profession is in place to protect businesses, their wider stakeholder groups, including clients and investors, and society at large. Therefore, this book asks the important question about the profession¿s future and engages a broad readership in the discussion of audit failure and reform. Intended to help readers to get up to speed with the issues and possible solutions quickly, this book assists directors, investors, business people and regulators, especially those with a non-financial background, to gain a greater understanding of the challenges and threats being faced by the audit profession, which in turn could disrupt the capital market and affect businesses across the globe. The book outlines the critical success factors needed for a sustainable audit profession.
Public Sector Audit
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Author : Carolyn J. Cordery
language : en
Publisher: Routledge
Release Date : 2020-11-22
Public Sector Audit written by Carolyn J. Cordery and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-11-22 with Business & Economics categories.
This book provides a concise overview of the current context and types of public sector audit and the varied structures within which public sector audit is practised across the world. It summarises the objectives of public sector audit as well as explores the role of the International Organisation of Supreme Audit Institutions in providing guidance to these. Drawing on public and private sector audit as well as the views of academics and practitioners on public sector audit, it provides a unique research-based guide to the current issues and future challenges in the field.
The Economics Of Audit Quality
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Author : Benito Arrunada
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-11
The Economics Of Audit Quality written by Benito Arrunada and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-11 with Business & Economics categories.
This book focuses on market mechanisms which protect quality in the provision of audit services. The role of public regulation is thus situated in the context defmed by the presence of these safeguard mechanisms. The book aims to contribute to a better understanding of these market mechanisms, which helps in defining the con tent of rules and the function of regulatory bodies in facilitating and strengthening the protective operation of the market. An analysis at a more general level is provided in the three chapters making up Part 1. In the four chapters of Part 2, on the other hand, this analysis is applied to a particular problem to determine how those non-audit services often provided by auditors to their audit clients should be regulated. Finally, Chapter 8 contains a summary of the analysis and conclusions of the work. The conclusion with regard to non-audit services is that their provision generates beneficial effects in terms of costs, technical competence, professional judgment and competition and, moreover, need not prejudice auditor independence or the quality of these services. This as sessment leads, in the normative sphere, to recommending a legislative policy aimed at facilitating the development and use of safeguards provided by the free action of market forces. Regulation should thus aim to enable the parties-audit firms, self-regulatory bodies and audit clients-to discover through competitive market interaction both the most efficient mix of services and the corresponding quality safeguards, adjusting for the costs and benefits of each possibility.
The Future Of The Professions
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Author : Richard Susskind
language : en
Publisher: Oxford University Press
Release Date : 2022-03-31
The Future Of The Professions written by Richard Susskind and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-03-31 with Business & Economics categories.
This book predicts the decline of today's professions and introduces the people and systems that will replace them. In an internet-enhanced society, according to Richard Susskind and Daniel Susskind, we will neither need nor want doctors, teachers, accountants, architects, the clergy, consultants, lawyers, and many others, to work as they did in the 20th century. The Future of the Professions explains how increasingly capable technologies - from telepresence to artificial intelligence - will place the 'practical expertise' of the finest specialists at the fingertips of everyone, often at no or low cost and without face-to-face interaction. The authors challenge the 'grand bargain' - the arrangement that grants various monopolies to today's professionals. They argue that our current professions are antiquated, opaque and no longer affordable, and that the expertise of their best is enjoyed only by a few. In their place, they propose five new models for producing and distributing expertise in society. The book raises profound policy issues, not least about employment (they envisage a new generation of 'open-collared workers') and about control over online expertise (they warn of new 'gatekeepers') - in an era when machines become more capable than human beings at most tasks. With a new preface exploring recent critical developments, this updated edition builds on the authors' groundbreaking research into more than a dozen professions. Illustrated with numerous examples from each, this is the first book to assess and question the relevance of the professions in the 21st century.
Improving Healthcare Quality In Europe Characteristics Effectiveness And Implementation Of Different Strategies
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2019-10-17
Improving Healthcare Quality In Europe Characteristics Effectiveness And Implementation Of Different Strategies written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-10-17 with categories.
This volume, developed by the Observatory together with OECD, provides an overall conceptual framework for understanding and applying strategies aimed at improving quality of care. Crucially, it summarizes available evidence on different quality strategies and provides recommendations for their implementation. This book is intended to help policy-makers to understand concepts of quality and to support them to evaluate single strategies and combinations of strategies.