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Author: Derek Matthews
Publisher: Routledge
ISBN: 1134177909
Category : Business & Economics
Languages : en
Pages : 235
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Book Description
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.
Author: Derek Matthews
Publisher: Routledge
ISBN: 1134177909
Category : Business & Economics
Languages : en
Pages : 235
Get Book Here
Book Description
The rise of the British accountancy profession from the late nineteenth century to the present day, and the world-wide success of its accountancy firms, were to a large extent based on the growth of the audit function. This book explores the history of the audit process in Britain, demonstrating that the characteristic features of the auditing industry are a diversity in practice based largely on the different types of clients the auditors serve. The book examines the innovation that was brought about by the staggering developments in information technology which have been seen over the last few centuries. This comprehensive history will be a useful reference tool for accounting, business and economic historians and will also be an enlightening read for all those with an interest in auditing procedures.
Author: Steven Collings
Publisher: John Wiley & Sons
ISBN: 1119973783
Category : Business & Economics
Languages : en
Pages : 707
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Book Description
Written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book deals with the significant changes auditing has undergone in recent years, due in large part to well-publicised corporate disasters such as Enron and Parmalat, which have shaken the profession. In response, many countries have replaced pre-existing domestic standards with International Standards on Auditing (ISAs) in an attempt to ensure that auditors throughout the world apply the same level of standards during all audit assignments, and that audit quality remains consistent on a global basis. International Standards on Auditing are frequently updated to improve and clarify their application throughout the audit and accounting profession. They can be extremely complex and difficult to apply in real life situations. It is essential to apply the standards with sufficient rigor to enable an efficient audit to take place, to satisfy the regulators and ensure that the client receives and audit which is beneficial, cost effective, and which conforms to the prescribed framework; however, auditors are often criticised for failing to do so. Recognising that auditing is not always an exact science, and that in many cases the auditor is called upon to make a judgement in situations open to differing opinions, this book takes a practical and pragmatic approach to following International Standards on Auditing. Steve Collings looks at the full ISAs in their final form, as reissued following the IAASB 'Clarity Project', and give auditors guidance on how to interpret and apply them in real life situations. Each redrafted or rewritten ISA is dealt with in a separate chapter, containing case studies and illustrative examples. The book also covers the regulatory framework of auditing and gives a summary of the five ethical standards applicable to auditors, as mapped by the IAASB. Detailed appendices provide an overview of IFRS and IAS, illustrative audit tests and illustrative financial statements.
Author: Richard E. Cascarino
Publisher: John Wiley & Sons
ISBN: 0470127031
Category : Business & Economics
Languages : en
Pages : 510
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Book Description
Praise for Auditor's Guide to Information Systems Auditing "Auditor's Guide to Information Systems Auditing is the most comprehensive book about auditing that I have ever seen. There is something in this book for everyone. New auditors will find this book to be their bible-reading it will enable them to learn what the role of auditors really is and will convey to them what they must know, understand, and look for when performing audits. For experiencedauditors, this book will serve as a reality check to determine whether they are examining the right issues and whether they are being sufficiently comprehensive in their focus. Richard Cascarino has done a superb job." —E. Eugene Schultz, PhD, CISSP, CISM Chief Technology Officer and Chief Information Security Officer, High Tower Software A step-by-step guide tosuccessful implementation and control of information systems More and more, auditors are being called upon to assess the risks and evaluate the controls over computer information systems in all types of organizations. However, many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Auditor's Guide to Information Systems Auditing presents an easy, practical guide for auditors that can be applied to all computing environments. As networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. With a complimentary student'sversion of the IDEA Data Analysis Software CD, Auditor's Guide to Information Systems Auditing empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.
Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Category : Business & Economics
Languages : en
Pages : 954
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Book Description
The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.
Author:
Publisher: Institute of Internal Auditors, Incorporated
ISBN: 9780894135576
Category : Auditing, Internal
Languages : en
Pages :
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Book Description
Includes contributions by eleven academics writing on the past, present, and future of internal auditing. Focus is on the identification of internal audit topics that could raise interest in internal audit research.
Author: James C. Paterson
Publisher: John Wiley & Sons
ISBN: 1118896882
Category : Business & Economics
Languages : en
Pages : 331
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Book Description
"How can you argue with the core principles of Lean, that you focus on what provides value to your customer and eliminate work that is not necessary (muda)? Internal auditors need to understand not only who their primary customers are, but what is valuable to them - which in most cases is assurance that the risks that matter to the achievement of objectives are properly managed. We need to communicate what they need to know and not what we want to say. This incessant focus on the customer and the efficient production of a valued product should extend to every internal audit team. How else can we ensure that we optimize the use of our limited resources to address the dynamic business and risk environment within which our organizations operate?" Norman Marks, GRC Thought Leader Using lean techniques to enhance value add and reduce waste in internal auditing Lean Auditing is a practical guide to maximising value and efficiency in internal audit through the application of lean techniques. It is an ideal book for anyone interested in understanding what progressive, value adding audit can be like. It is also ideal for anyone wondering whether audit activities can be streamlined or better co-ordinated with other activities. The book contains practical advise from the author's experience as CAE of AstraZeneca PLC; from his work as a consultant specializing in this field; as well as insights from leading CAEs in the UK, US and elsewhere. In addition, there are important insights from thought leaders such as Richard Chambers (IIA US) and Norman Marks (GRC thought leader) and Chris Baker (Technical Manager of the IIA UK). Increasing pressure on resources is driving a need for greater efficiency in all areas of business, and Internal Audit is no exception. Lean techniques can help streamline the workflow, but having only recently been applied to IA, lack the guidance available for other techniques. Lean Auditing fills this need by combining expert instruction and actionable advice that helps Internal Auditors: Benchmark their efficiency against lean ways of working Understand warning signs of waste and lower added value Understanding practical ways of working that improve added value and reduce waste Gain confidence about progressive ways of working in internal audit Understand how improved ways of working in audit can positively impact the culture of the wider organization One of the keys to the lean audit is finding out exactly what the stakeholder wants, and eliminating everything else. Scaling back certain operations can delineate audit from advisory, and in the process, dramatically improve crucial outcomes. To this end, Lean Auditing is the key to IA efficiency.
Author: United States Government Accountability Office
Publisher: Lulu.com
ISBN: 0359536395
Category : Reference
Languages : en
Pages : 234
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Book Description
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Author: Lawrence A. Cunningham
Publisher: West Group Publishing
ISBN:
Category : Law
Languages : en
Pages : 340
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Book Description
Author: Alan (Former lecturer at the University of Wolverhampton) Millichamp
Publisher:
ISBN: 9781473749306
Category :
Languages : en
Pages : 528
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Book Description
The eleventh edition of Auditing provides a simplified but thorough approach to students understanding of auditing theory and practice. It clearly explains the key features of auditing in short, easily accessible sections to encourage effective learning.The authors have sought to provide a comprehensive textbook with up-to-date research. Auditing has been completely updated to reflect recent changes in international standards, regulatory processes and corporate governance as well as developments in the field of auditing. The new edition is ideal for anyone studying modules in auditing at undergraduate or postgraduate level, or those preparing for professional examinations set by accounting bodies such as ACCA.
Author: Gay Mitchell
Publisher: Institute of Public Administration
ISBN:
Category : History
Languages : en
Pages : 212
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Book Description
By Dail Account - the first book published in Ireland on the history and role of the Public Accounts Committee (PAC) and the great office of Comptroller and Auditor General - is about how the government accounts for the money it takes from the Irish public. It traces parliamentary financial accountability from its origins, through the Exchequer and Audit Departments Act, 1866, right up to the Comptroller and Auditor General (Amendment) Act, 1993,"
