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Author: Carmen Olsen
Publisher: Springer
ISBN: 3319498967
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Author: Carmen Olsen
Publisher: Springer
ISBN: 3319498967
Category : Business & Economics
Languages : en
Pages : 62
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Book Description
This book describes how auditors exercise different levels of professional skepticism and how they are exposed to different types of affective information on clients’ behavior. Based on the author’s empirical study of 56 auditors, it shows that auditors’ skepticism and affective reactions towards a client interact to influence their appraisal of valuation problems. It also suggests that the effects of auditors’ affective reactions on their skeptical judgments depend on the level of risk in the audit engagement.
Author: William C. Boynton
Publisher: John Wiley & Sons
ISBN: 0471230111
Category : Business & Economics
Languages : en
Pages : 1056
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Book Description
Auditing counts! With recent incidents at WorldCom, Enron, Xerox, Tyco, and other companies, auditing has never been so important. Auditing is perhaps our single best defense in ensuring the integrity of our financial reporting system. That's why this new Eighth Edition of Boynton and Johnson's Modern Auditing focuses on decision making and the critical role auditors play in providing assurance about the integrity of the financial reporting system. Known for its clear writing and accessibility, this text provides comprehensive and integrated coverage of current developments in the environment, standards, and methodology of auditing. Features * Real-world examples relate issues discussed in the chapter to ethics, audit decision making, and the integrity of the financial reporting system. * Focus on Audit Decisions sections highlight key factors that influence an auditor's decisions. * Includes discussion of the role of the Public Company Accounting Oversight Board (PCAOB) Auditing Standards, and a chapter feature highlights PCAOB standards that differ from Generally Accepted Auditing Standards for private companies. * Expanded case material related to the integrated audit case (Mt. Hood Furniture) provides a variety of databases that allow students to utilize generalized audit software (IDEA) to accomplish various audit tasks. Multiple databases allow the case to be reused with different data from term to term. * A flowchart style chapter preview begins each chapter. * Chapter summaries reinforce important audit decisions included in the chapter. * End-of-chapter material organized by audit decisions provides a clear link between audit decisions discussed in each chapter and the problem material.
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: Robert J. Fogelin
Publisher: Oxford University Press, USA
ISBN: 0195089871
Category : Justification (Theory of knowledge).
Languages : en
Pages : 253
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Book Description
This work examines contemporary theories in knowledge and justification. It presents an analysis of ordinary knowledge claims, showing that they are philosophically unproblematical. It then asks whether theories of justification meet the challenges raised by Empiricus' "Outlines of Pyrrhonism."
Author: Alvin A. Arens
Publisher:
ISBN: 9780135704097
Category : Auditing
Languages : en
Pages : 823
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Book Description
Offering coverage of the entire audit process, this text takes the reader through each audit cycle. It then shows how each step relates to the process as a whole. The book is completely oriented to non-complex computerized accounting systems rather than manual ones.
Author: Gerd Bohner
Publisher: Psychology Press
ISBN: 1317715543
Category : Psychology
Languages : en
Pages : 320
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Book Description
Attitudes - cognitive representations of our evaluation of ourselves, other people, things, actions, events, ideas - and attitude change have been a central concern in social psychology since the discipline began. People can - and do - have attitudes on an infinite range of things but what are attitudes, how do we form them and how can they be modified? This book provides the student with a comprehensive and accessible introduction to the basic issues in the psychological study of attitudes. Drawing on research from Europe and the USA it presents up-to-date coverage of the key issues that will be encountered in this area, including attitude formation and change, functions of attitudes, attitude measurement, attitudes as temporary constructs, persuasion processes and prediction of behaviour from attitudes.
Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Category : Business & Economics
Languages : en
Pages : 387
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Book Description
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.
Author: Paul L. Heck
Publisher: Routledge
ISBN: 1134591241
Category : Religion
Languages : en
Pages : 263
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Book Description
The first major treatment of skepticism in Islam, this book explores the critical role of skeptical thinking in the development of theology in Islam. It examines the way key thinkers in classical Islam faced perplexing questions about the nature of God and his relation to the world, all the while walking a fine line between belief in God’s message as revealed in the Qur’an, and the power of the mind to discover truths on its own. Skepticism in Classical Islam reveals how doubt was actually an integral part of scholarly life at this time. Skepticism is by no means synonymous with atheism. It is, rather, the admission that one cannot convincingly demonstrate a truth claim with certainty, and Islam’s scholars, like their counterparts elsewhere, acknowledged such impasses, only to be inspired to find new ways to resolve the conundrums they faced. Whilst their conundrums were unique, their admission of the limits of knowledge shares much with other scholarly traditions. Seeking to put Islam on the map of the broader study of the history of scepticism, this book will be of interest to scholars and students of Religion, History and Philosophy.
Author: Paul Kurtz
Publisher:
ISBN:
Category : Body, Mind & Spirit
Languages : en
Pages : 380
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Book Description
Kurtz argues that there are objective standards for judging truth claims in science, ethics, and philosophy. Of special interest is the application of the new skepticism to paranormal claims such as reincarnation and faith healing, and to religious beliefs, ethics and politics.
Author: Laurent Bossavit
Publisher: Lulu.com
ISBN: 2954745509
Category : Computers
Languages : en
Pages : 197
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Book Description
The software profession has a problem, widely recognized but which nobody seems willing to do anything about; a variant of the well known ""telephone game,"" where some trivial rumor is repeated from one person to the next until it has become distorted beyond recognition and blown up out of all proportion. Unfortunately, the objects of this telephone game are generally considered cornerstone truths of the discipline, to the point that their acceptance now seems to hinder further progress. This book takes a look at some of those ""ground truths"" the claimed 10x variation in productivity between developers; the ""software crisis""; the cost-of-change curve; the ""cone of uncertainty""; and more. It assesses the real weight of the evidence behind these ideas - and confronts the scary prospect of moving the state of the art forward in a discipline that has had the ground kicked from under it.
