Author: California. Division of Highways
Publisher:
ISBN:
Category : Express highways
Languages : en
Pages : 55
Book Description
Analysis of the Auditor General's Report on Review of Accounts Receivable and Related Accounting Activities
Author: California. Division of Highways
Publisher:
ISBN:
Category : Express highways
Languages : en
Pages : 55
Book Description
Publisher:
ISBN:
Category : Express highways
Languages : en
Pages : 55
Book Description
Auditor General's Report of Audits
Author: Michigan. Office of the Auditor General
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 780
Book Description
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 780
Book Description
Annual Report of the Auditor General
Author: Illinois. Office of the Auditor General
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 44
Book Description
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 44
Book Description
Internal Auditing Can be Strengthened in the Federal Reserve System
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing, Internal
Languages : en
Pages : 64
Book Description
Publisher:
ISBN:
Category : Auditing, Internal
Languages : en
Pages : 64
Book Description
Auditor Going Concern Reporting
Author: Marshall A. Geiger
Publisher: Routledge
ISBN: 1000392031
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Publisher: Routledge
ISBN: 1000392031
Category : Business & Economics
Languages : en
Pages : 160
Book Description
Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor’s decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor’s decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO: (1) determinants, (2) accuracy and (3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative.
Analysis of the Reports of the Auditor General on the Accounts for the Finacial Year Ended 31st December 2015 and Review of Operations of Local Authorities for 2015
Author: Jesuit Centre for Theological Reflection
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
Book Description
Publisher:
ISBN:
Category :
Languages : en
Pages : 10
Book Description
Financial Integrity Act
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Administrative agencies
Languages : en
Pages : 108
Book Description
Publisher:
ISBN:
Category : Administrative agencies
Languages : en
Pages : 108
Book Description
The Auditor's Companion
Author: David J. O'Regan
Publisher: Georgetown University Press
ISBN: 1647124204
Category : Business & Economics
Languages : en
Pages : 338
Book Description
"The only reference tool covering all categories of auditing, from financial to environmental auditing, The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. The mini-essays include theoretical explications and insights, sketches of arguments, historical developments, and guidance for further reading. Transcending the framework of a dictionary, this is a hybrid reference book in which succinct definitions and conceptual explorations lock together like a double helix into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing's constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning"--
Publisher: Georgetown University Press
ISBN: 1647124204
Category : Business & Economics
Languages : en
Pages : 338
Book Description
"The only reference tool covering all categories of auditing, from financial to environmental auditing, The Auditor's Companion combines succinct definitions of core auditing terminology with more than one hundred expansive discussions of concepts important to auditing, such as the audit society, authority, judgment, logic in auditing, the postulates of auditing, and skepticism. The mini-essays include theoretical explications and insights, sketches of arguments, historical developments, and guidance for further reading. Transcending the framework of a dictionary, this is a hybrid reference book in which succinct definitions and conceptual explorations lock together like a double helix into a coherent whole to satisfy the needs of both novice and experienced auditors. The terminology of auditing covers both the evolving, socially constructed aspects of auditing's purposes, as well as auditing's methodological basis in the abstract, enduring techniques of traditional logic. The book's coverage of terminology therefore embraces auditing's constantly developing socioeconomic roles in addition to its perennial methodologies of reasoning"--
Public Accounts Committee's Recommendations on Auditor General's Report on Government Accounts
Author: Swaziland. Parliament. Public Accounts Committee
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 80
Book Description
Publisher:
ISBN:
Category : Finance, Public
Languages : en
Pages : 80
Book Description
Federal Evaluations
Author:
Publisher:
ISBN:
Category : Evaluation research (Social action programs)
Languages : en
Pages : 1032
Book Description
Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.
Publisher:
ISBN:
Category : Evaluation research (Social action programs)
Languages : en
Pages : 1032
Book Description
Contains an inventory of evaluation reports produced by and for selected Federal agencies, including GAO evaluation reports that relate to the programs of those agencies.