Author: Maurice S. Newman
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 304
Book Description
Accounting Estimates by Computer Sampling
Author: Maurice S. Newman
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 304
Book Description
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 304
Book Description
Financial Accounting Estimates Through Statistical Sampling by Computer
Author: Maurice S. Newman
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 272
Book Description
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 272
Book Description
ACCA Paper F8 - Audit and Assurance (INT) Study Text
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 075178320X
Category : Business & Economics
Languages : en
Pages : 417
Book Description
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. The F8 Audit and Assurance paper aims to develop your knowledge and understanding of the process of carrying out an assurance engagement, using the external audit as an example. As well as emphasising the practical aspects of carrying out assurance engagements, this paper also seeks to establish your understanding of the professional regulatory framework in place.It focuses on the following key themes: * Audit framework and regulation, including ethical and professional considerations * Internal audit and how this differs from the external audit * The external audit process, from planning through to audit fieldwork and final review * Reporting - the audit report and other reports.The examiner-reviewed F8 Study Text includes everything you need for this paper, including detailed guidance on the exam and the pilot paper questions. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focussing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Publisher: BPP Learning Media
ISBN: 075178320X
Category : Business & Economics
Languages : en
Pages : 417
Book Description
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. The F8 Audit and Assurance paper aims to develop your knowledge and understanding of the process of carrying out an assurance engagement, using the external audit as an example. As well as emphasising the practical aspects of carrying out assurance engagements, this paper also seeks to establish your understanding of the professional regulatory framework in place.It focuses on the following key themes: * Audit framework and regulation, including ethical and professional considerations * Internal audit and how this differs from the external audit * The external audit process, from planning through to audit fieldwork and final review * Reporting - the audit report and other reports.The examiner-reviewed F8 Study Text includes everything you need for this paper, including detailed guidance on the exam and the pilot paper questions. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focussing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
ACCA Paper F8
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1445378280
Category : Business & Economics
Languages : en
Pages : 578
Book Description
The examiner-reviewed F8 Study Text includes everything you need for this paper including detailed guidance on the exam. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focusing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.
Publisher: BPP Learning Media
ISBN: 1445378280
Category : Business & Economics
Languages : en
Pages : 578
Book Description
The examiner-reviewed F8 Study Text includes everything you need for this paper including detailed guidance on the exam. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focusing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.
ACCA Skills F8 Audit and Assurance (International) Study Text 2014
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1445367386
Category : Business & Economics
Languages : en
Pages : 505
Book Description
The examining team reviewed F8 Study Text covers all the relevant ACCA F8 syllabus topics. It provides an excellent introduction to the main professional and regulatory audit and assurance engagements, focuses on ethics and regulation and goes through the entire external audit process as an example of a key assurance engagement. Detailed examples throughout the text will help build your understanding and reinforce learning. The included question bank contains exam style questions.
Publisher: BPP Learning Media
ISBN: 1445367386
Category : Business & Economics
Languages : en
Pages : 505
Book Description
The examining team reviewed F8 Study Text covers all the relevant ACCA F8 syllabus topics. It provides an excellent introduction to the main professional and regulatory audit and assurance engagements, focuses on ethics and regulation and goes through the entire external audit process as an example of a key assurance engagement. Detailed examples throughout the text will help build your understanding and reinforce learning. The included question bank contains exam style questions.
ACCA Paper F8 - Audit and Assurance (GBR) Study Text
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 0751783196
Category : Business & Economics
Languages : en
Pages : 409
Book Description
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. The F8 Audit and Assurance paper aims to develop your knowledge and understanding of the process of carrying out an assurance engagement, using the external audit as an example. As well as emphasising the practical aspects of carrying out assurance engagements, this paper also seeks to establish your understanding of the professional regulatory framework in place.It focuses on the following key themes: * Audit framework and regulation, including ethical and professional considerations * Internal audit and how this differs from the external audit * The external audit process, from planning through to audit fieldwork and final review * Reporting - the audit report and other reports.The examiner-reviewed F8 Study Text includes everything you need for this paper, including detailed guidance on the exam and the pilot paper questions. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focussing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Publisher: BPP Learning Media
ISBN: 0751783196
Category : Business & Economics
Languages : en
Pages : 409
Book Description
The Association of Chartered Certified Accountants (ACCA) is the global body for professional accountants. With over 100 years of providing world-class accounting and finance qualifications, the ACCA has significantly raised its international profile in recent years and now supports a BSc (Hons) in Applied Accounting and an MBA.BPP Learning Media is an ACCA Official Publisher. The F8 Audit and Assurance paper aims to develop your knowledge and understanding of the process of carrying out an assurance engagement, using the external audit as an example. As well as emphasising the practical aspects of carrying out assurance engagements, this paper also seeks to establish your understanding of the professional regulatory framework in place.It focuses on the following key themes: * Audit framework and regulation, including ethical and professional considerations * Internal audit and how this differs from the external audit * The external audit process, from planning through to audit fieldwork and final review * Reporting - the audit report and other reports.The examiner-reviewed F8 Study Text includes everything you need for this paper, including detailed guidance on the exam and the pilot paper questions. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focussing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.BPP Learning Media is the publisher of choice for many ACCA students and tuition providers worldwide. Join them and plug into a world of expertise in ACCA exams.
Science, Technology and Taxation
Author: Robert F. van Brederode
Publisher: Kluwer Law International B.V.
ISBN: 9041142061
Category : Law
Languages : en
Pages : 294
Book Description
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.
Publisher: Kluwer Law International B.V.
ISBN: 9041142061
Category : Law
Languages : en
Pages : 294
Book Description
This first comprehensive study of the interaction between technology and taxation approaches the subject along four main avenues: insight and analysis gained from empirical legal studies conducted in the area of taxation; methods for improving the control and management of the tax function in business; tax auditing through statistical sampling; and changes in the fiscal environment as a result of technological capabilities. Among the topics that arise are the following: what choices of sampling methodology exist; determination of both one-sided and two-sided confidence intervals; under what circumstances statistical sampling is acceptable as proof of underpayment and as a basis for penalties; the use of sampling agreements as a tool to improve taxpayers’ understanding of the process; complexities encountered by the introduction of technology in tax administration in developing countries; technological capability to detect economic activity in the informal sector; technological innovation as substitute for inadequate human capacity; improvements available to better monitor the movement and values of goods entering a country; safeguards to prevent unauthorized use of personal information; prioritizing resources to ensure that the key strategic objectives of the agency are being addressed; government defensive action and the threat to privacy; and capabilities and limitations of enterprise resource planning systems and tax engines. Although the author pays especially detailed attention to the technologies developed and used by the United States Internal Revenue Service, other notable systems developed by the European Union, Brazil, Mexico, and China are also examined. Various sampling methods and practices are illustrated with numerical examples. As tax systems acquire ever higher levels of integration, and because accuracy is crucial to the measurement of tax compliance, the perspectives opened and expertly analyzed by the author will prove of great importance. Practitioners, tax policymakers and administrators, tax standard setters, and tribunals dealing with disputes over tax administration and procedure, as well as academics and researchers, will instantly recognize the book’s great importance and practical value.
ACCA F8 - Audit and Assurance (GBR) - Study Text 2013
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1445392100
Category : Business & Economics
Languages : en
Pages : 506
Book Description
The examiner-reviewed F8 Study Text includes everything you need for this paper, including detailed guidance on the exam. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focusing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.
Publisher: BPP Learning Media
ISBN: 1445392100
Category : Business & Economics
Languages : en
Pages : 506
Book Description
The examiner-reviewed F8 Study Text includes everything you need for this paper, including detailed guidance on the exam. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focusing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.
Sampling and Estimation from Finite Populations
Author: Yves Tille
Publisher: John Wiley & Sons
ISBN: 0470682051
Category : Mathematics
Languages : en
Pages : 447
Book Description
A much-needed reference on survey sampling and its applications that presents the latest advances in the field Seeking to show that sampling theory is a living discipline with a very broad scope, this book examines the modern development of the theory of survey sampling and the foundations of survey sampling. It offers readers a critical approach to the subject and discusses putting theory into practice. It also explores the treatment of non-sampling errors featuring a range of topics from the problems of coverage to the treatment of non-response. In addition, the book includes real examples, applications, and a large set of exercises with solutions. Sampling and Estimation from Finite Populations begins with a look at the history of survey sampling. It then offers chapters on: population, sample, and estimation; simple and systematic designs; stratification; sampling with unequal probabilities; balanced sampling; cluster and two-stage sampling; and other topics on sampling, such as spatial sampling, coordination in repeated surveys, and multiple survey frames. The book also includes sections on: post-stratification and calibration on marginal totals; calibration estimation; estimation of complex parameters; variance estimation by linearization; and much more. Provides an up-to-date review of the theory of sampling Discusses the foundation of inference in survey sampling, in particular, the model-based and design-based frameworks Reviews the problems of application of the theory into practice Also deals with the treatment of non sampling errors Sampling and Estimation from Finite Populations is an excellent book for methodologists and researchers in survey agencies and advanced undergraduate and graduate students in social science, statistics, and survey courses.
Publisher: John Wiley & Sons
ISBN: 0470682051
Category : Mathematics
Languages : en
Pages : 447
Book Description
A much-needed reference on survey sampling and its applications that presents the latest advances in the field Seeking to show that sampling theory is a living discipline with a very broad scope, this book examines the modern development of the theory of survey sampling and the foundations of survey sampling. It offers readers a critical approach to the subject and discusses putting theory into practice. It also explores the treatment of non-sampling errors featuring a range of topics from the problems of coverage to the treatment of non-response. In addition, the book includes real examples, applications, and a large set of exercises with solutions. Sampling and Estimation from Finite Populations begins with a look at the history of survey sampling. It then offers chapters on: population, sample, and estimation; simple and systematic designs; stratification; sampling with unequal probabilities; balanced sampling; cluster and two-stage sampling; and other topics on sampling, such as spatial sampling, coordination in repeated surveys, and multiple survey frames. The book also includes sections on: post-stratification and calibration on marginal totals; calibration estimation; estimation of complex parameters; variance estimation by linearization; and much more. Provides an up-to-date review of the theory of sampling Discusses the foundation of inference in survey sampling, in particular, the model-based and design-based frameworks Reviews the problems of application of the theory into practice Also deals with the treatment of non sampling errors Sampling and Estimation from Finite Populations is an excellent book for methodologists and researchers in survey agencies and advanced undergraduate and graduate students in social science, statistics, and survey courses.
ACCA F8 - Audit and Assurance (INT) - Study Text 2013
Author: BPP Learning Media
Publisher: BPP Learning Media
ISBN: 1445392119
Category : Business & Economics
Languages : en
Pages : 482
Book Description
The examiner-reviewed F8 Study Text includes everything you need for this paper including detailed guidance on the exam. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focusing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.
Publisher: BPP Learning Media
ISBN: 1445392119
Category : Business & Economics
Languages : en
Pages : 482
Book Description
The examiner-reviewed F8 Study Text includes everything you need for this paper including detailed guidance on the exam. The question bank includes questions in the style of the F8 paper, and each chapter contains useful exam focus points. The Study Text provides an excellent introduction to the main professional and regulatory aspects of audit and assurance engagements, focusing on ethics and regulation, before going through the external audit process as an example of a key assurance engagement.