Audit Expectation-performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999

Audit Expectation-performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999 PDF Author: Brenda Porter
Publisher:
ISBN: 9781904574040
Category : Auditing
Languages : en
Pages : 126

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Book Description

Audit Expectation-performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999

Audit Expectation-performance Gap in the United Kingdom in 1999 and Comparison with the Gap in New Zealand in 1989 and in 1999 PDF Author: Brenda Porter
Publisher:
ISBN: 9781904574040
Category : Auditing
Languages : en
Pages : 126

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Book Description


Principles of External Auditing

Principles of External Auditing PDF Author: Brenda Porter
Publisher: John Wiley & Sons
ISBN: 0470974451
Category : Business & Economics
Languages : en
Pages : 905

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Book Description
Principles of External Auditing has become established as one of the leading textbooks for students studying auditing. Striking a careful balance between theory and practice, the book describes and explains, in non-technical language, the nature of the audit function and the principles of the audit process. The book covers international auditing and accounting standards and relevant statute and case law. It explains the fundamental concepts of auditing and takes the reader through the various stages of the audit process. It also discusses topical aspects of auditing such as legal liability, audit risk, quality control, and the impact of information technology. Brenda Porter is currently visiting Professor at Exeter University and Chulalongkorn University, Bangkok.

The Routledge Companion to Auditing

The Routledge Companion to Auditing PDF Author: David Hay
Publisher: Routledge
ISBN: 1136210342
Category : Business & Economics
Languages : en
Pages : 504

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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.

Financial Compliance

Financial Compliance PDF Author: Maria Krambia-Kapardis
Publisher: Springer
ISBN: 3030145115
Category : Business & Economics
Languages : en
Pages : 288

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Book Description
This book explores the fundamental elements and risks that impact the compliance officer’s work. Following a comprehensive understanding of the role of a compliance officer, by engaging with themes of compliance officers’ liability, expectations, risks and effectiveness, it provides practical answers by leading academics and practitioners in the field. This work also draws on how other areas, such as GDPR, financial regulation and whistleblowing, challenges on compliance officers and provides a way forward to convert these challenges into opportunities. The discussion of compliance challenges and practices in Australia, Europe and the United States provides critical insights into the development of compliance in today’s financial environment. Financial Compliance: Issues, Concerns and Future Directions provides an invaluable working resource for academics, practitioners and a general audience interested in understanding and developing an effective compliance culture.

Audit Education

Audit Education PDF Author: Karen A. Van Peursem
Publisher: Routledge
ISBN: 1135760675
Category : Business & Economics
Languages : en
Pages : 234

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Book Description
Audit professionals are valued members of society and are expected to be both skilled and ethical in their decision-making. The role of the auditor extends far beyond that of counting beans by demanding a social and political awareness, a technical knowledge, ethical principles and relationship skills. In addition, due to the team-oriented nature of the audit approach, auditors require strong team-building and interpersonal skills. This book offers expert descriptions of, and insights into, how such skills and responsibilities can be inculcated in tertiary education and professional training environments. Unlike other books which focus on auditing as a technical process, this volume examines auditing from a teaching and learning perspective. Expert contributors provide authoritative insights into an audit education which is embedded in accounting practice. The book’s descriptions of these insights into improving education for future audit professionals may allow the introduction of new and challenging fields of enquiry. Audit Education will be of great interest to educators in tertiary institutions, trainers in professional firms, and key individuals in accounting professional bodies seeking to ensure their members possess acceptable levels of attainment for admission and continued membership. This book was originally published as a special issue of Accounting Education: an international journal.

MBA Accounting

MBA Accounting PDF Author: Roger Hussey
Publisher: Bloomsbury Publishing
ISBN: 1137404353
Category : Business & Economics
Languages : en
Pages : 480

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Book Description
This book provides a firm grounding in management and financial accounting for MBA students and practising managers. It focuses on the 'why' as well as the 'how to', equipping managers with the tools and knowledge necessary for generating and interpreting accounts.

The Routledge Companion to Accounting, Reporting and Regulation

The Routledge Companion to Accounting, Reporting and Regulation PDF Author: Carien van Mourik
Publisher: Routledge
ISBN: 1136243496
Category : Business & Economics
Languages : en
Pages : 495

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Book Description
Financial accounting, reporting and regulation is a vast subject area of huge global importance, with interest rising significantly in the light of the ongoing global financial crisis. The authors begin with a broad overview of the subject of accounting, setting the stage for a discussion on the theoretical and practical issues and debates regarding financial reporting, which are expanded on in the second part of the book. This includes how to define the reporting entity, recognition and measurement of the elements of financial statements, fair values in financial reporting and the costs and benefits of disclosure. The third part assesses the interest, need and theories behind the accounting, reporting and regulation industry, while parts four and five look at the institutional, social and economic aspects; with issues such as accounting for environmental management and, accounting regulation and financial reporting in Islamic countries, both issues of ever increasing importance. This authoritative Companion presents a broad overview of the state of these disciplines today, and will provide a comprehensive reference source for students and academics involved in accounting, regulation and reporting.

The Future of Auditing

The Future of Auditing PDF Author: David Hay
Publisher: Routledge
ISBN: 1351105469
Category : Business & Economics
Languages : en
Pages : 80

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Book Description
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.

The Audit Expectations Gap in the United Kingdom

The Audit Expectations Gap in the United Kingdom PDF Author: Christopher Humphrey
Publisher:
ISBN: 9781853552861
Category : Accounting
Languages : en
Pages : 99

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Book Description


The Audit Expectation-performance Gap in New Zealand

The Audit Expectation-performance Gap in New Zealand PDF Author: Brenda Ann Porter
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 33

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Book Description