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Author: Wally Smieliauskas
Publisher: Routledge
ISBN: 0429854110
Category : Business & Economics
Languages : en
Pages : 489
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Book Description
Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
Author: Wally Smieliauskas
Publisher: Routledge
ISBN: 0429854110
Category : Business & Economics
Languages : en
Pages : 489
Get Book Here
Book Description
Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
Author: Wally Smieliauskas
Publisher: Routledge
ISBN: 0429854129
Category : Business & Economics
Languages : en
Pages : 269
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Book Description
Auditing has become an essential component in market societies and the need for auditing skills has risen in line with globalization. This textbook provides a comprehensive overview of the role of financial statement auditing in contemporary society, including the auditor’s role in evaluating the financial reporting of an auditee—a topic of central concern in the recent comprehensive review of the auditing profession in the Brydon Report (2019). The experienced authors provide insight into auditing research to help readers understand its function, regulation, and role in theory and practice. With focus on private sector financial statement auditing and its regulation, the book includes perspectives on social theory, history, and the importance of professional standards. The thought-provoking final chapter challenges students to consider the effectiveness of auditing in evaluating increasingly risky and complex accounting estimates involving assumptions about future events. A fundamental approach to auditing theory, this textbook will be useful reading for advanced undergraduate and postgraduate students across business and accounting fields.
Author: Michael Power
Publisher: OUP Oxford
ISBN: 019103746X
Category : Business & Economics
Languages : en
Pages : 208
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Book Description
Since the early 1980s there has been an explosion of auditing activity in the United Kingdom and North America. In addition to financial audits there are now medical audits, technology audits, value for money audits, environmental audits, quality audits, teaching audits, and many others. Why has this happened? What does it mean when a society invests so heavily in an industry of checking and when more and more individuals find themselves subject to formal scrutiny? The Audit Society argues that the rise of auditing has its roots in political demands for accountability and control. At the heart of a new administrative style internal control systems have begun to play an important public role and individual and organizational performance has been increasingly formalized and made auditable. Michael Power argues that the new demands and expectations of audits live uneasily with their operational capabilities. Not only is the manner in which they produce assurance and accountability open to question but also, by imposing their own values, audits often have unintended and dysfunctional consequences for the audited organization.
Author: Michael Power
Publisher: Demos
ISBN: 1898309302
Category : Auditing
Languages : en
Pages : 58
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Book Description
Author: Michael Power (Professor of Accounting)
Publisher:
ISBN: 9780191685187
Category : Management
Languages : en
Pages : 183
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Book Description
Since the early 1980s there has been an explosion of auditing activity in the UK and North America. Power looks at why this has happened, and asks what it means for society when more and more individuals are subject to formal scrutiny.
Author: R. W. Perks
Publisher:
ISBN:
Category : Accounting
Languages : en
Pages : 0
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Book Description
Author: Auditing Practices Board
Publisher:
ISBN: 9781853559921
Category : Auditing
Languages : en
Pages : 42
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Book Description
Author: Minnesota Society of Certified Public Accountants. Auditing Procedures Committee
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 122
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Book Description
Author: John Tatam STANESBY
Publisher:
ISBN:
Category :
Languages : en
Pages : 48
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Book Description
Author: Raymond N. Johnson
Publisher: Wiley Global Education
ISBN: 1119404924
Category : Business & Economics
Languages : en
Pages : 736
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Book Description
The explosion of data analytics in the auditing profession demands a different kind of auditor. Auditing: A Practical Approach with Data Analytics prepares students for the rapidly changing demands of the auditing profession by meeting the data-driven requirements of today’s workforce. Because no two audits are alike, this course uses a practical, case-based approach to help students develop professional judgement, think critically about the auditing process, and develop the decision-making skills necessary to perform a real-world audit. To further prepare students for the profession, this course integrates seamless exam review for successful completion of the CPA Exam.
