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Author: Ferdinand A. GUL
Publisher: City University of HK Press
ISBN: 9629371413
Category : Business & Economics
Languages : en
Pages : 843
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Book Description
This second edition is thoroughly revised to take into account the new Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services, and the numerous developments of a full range of auditing topics since the previous edition. A major feature of this book is that it boldly draws on economic theories to explain aspects of auditing. Certain general concepts which may be applicable in all aspects of an audit is discussed. Published by City University of Hong Kong Press. 香港城市大學出版社出版。
Author: Ferdinand A. GUL
Publisher: City University of HK Press
ISBN: 9629371413
Category : Business & Economics
Languages : en
Pages : 843
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Book Description
This second edition is thoroughly revised to take into account the new Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services, and the numerous developments of a full range of auditing topics since the previous edition. A major feature of this book is that it boldly draws on economic theories to explain aspects of auditing. Certain general concepts which may be applicable in all aspects of an audit is discussed. Published by City University of Hong Kong Press. 香港城市大學出版社出版。
Author:
Publisher: CCH Hong Kong Limited
ISBN: 9789881701497
Category : Accounting
Languages : en
Pages : 2370
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Book Description
Author: Ferdinard A. GUL
Publisher: City University of HK Press
ISBN: 9629372347
Category : Business & Economics
Languages : en
Pages : 940
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Book Description
Over the years auditing has developed into a specialised function with complex ethical, legal and economic implications. The role of auditors in providing credibility is even more important in a society like Hong Kong, which relies heavily on its reputation as an international financial and business centre. The financial crises and accounting scandals reported in recent years, which led to economic meltdowns and massive loss in capital resources across the globe, highlights the vital role of auditors as gatekeepers and the importance of high quality auditing in ensuring corporate transparency and honest financial reporting. The third edition is thoroughly revised to take into account the new Companies Ordinance (Chapter 622, effective 2014) and Hong Kong Standards on Quality Control, Auditing, Assurance and Related Services (updated June 2014), and numerous developments of a full range of auditing topics since the previous edition, including: Auditors legal duties and liabilities Auditor quality Auditors ethical behaviour Corporate governance Statistical sampling Pitfalls in computerisation of accounting services Use of computer-assisted-audit-techniques (CAATs) Audit reporting Auditing standards Along with recent development of the profession and cutting-edge research findings, this book boldly draws on economic theories to explain aspects of auditing. Certain economic concepts that are applicable to all aspects of an audit are addressed for students and practitioners alike. By utilising graphics, tables and intriguing cases, this book will serve as a useful companion for accounting and legal practitioners. This is also a textbook for students preparing for university studies, practical training and professional accounting examinations. At the end of each chapter, there are dozens of exercises, cases and discussion questions for the benefits of teachers, students and life-long learners. Published by City University of Hong Kong Press 香港城市大學出版社出版
Author: David Hay
Publisher: Routledge
ISBN: 1351105469
Category : Business & Economics
Languages : en
Pages : 77
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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.
Author: International Federation of Accountants
Publisher:
ISBN: 9781887464284
Category : Accountants
Languages : en
Pages : 55
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Book Description
Author: Dr Ernest Kan
Publisher: CCH Asia Pte Ltd
ISBN: 9814359912
Category :
Languages : en
Pages : 469
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Book Description
Author: Mahsood Shah
Publisher: Elsevier
ISBN: 1780633165
Category : Education
Languages : en
Pages : 309
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Book Description
Whilst external quality audits have been in place for more than a decade in some countries, limited research exists on the extent to which such audits have been effective in improving systems and processes for quality assurance in higher education institutions, and the extent to which such audits have improved academic standards, outcomes and student experience. External Quality Audit looks at the experience of countries where external quality audits have been established by governments, and provides analyses of their effectiveness in improving quality assurance in universities and other higher education institutions. - Brings together the experience of academics and administrators in higher education institutions - Examines international experience on the extent to which external quality audits have improved quality assurance at national, institutional and faculty levels - Gives perspective from a variety of higher education institutions
Author: Nelson Chi Yuen Lam
Publisher:
ISBN: 9789814731997
Category : Financial statements
Languages : en
Pages : 1186
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Book Description
Author: Dezan Shira & Associates
Publisher: Springer Science & Business Media
ISBN: 3642360424
Category : Business & Economics
Languages : en
Pages : 108
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Book Description
Chinese law places significant obligations on employers to remain legally compliant in all labor matters. In this guide, we address the major issues in managing employment relationships in China. Including: Recruiting Professionals Hiring Staff Handling Payroll Managing the Employment Relationship Terminating the Employment Relationship Organizing Visas Within these topics, we address labor contracts, company rulebooks, salary packages, social insurance contributions, special circumstances for employees (extended sickness or pregnancy), termination and severance pay, and visas for foreign staff and Chinese staff being sent to work abroad.
Author: Amarjit Singh
Publisher: CRC Press
ISBN: 9789058090362
Category : Technology & Engineering
Languages : en
Pages : 952
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Book Description
The text offers 123 articles on recent research and practice in construction safety, from 19 developed countries. Topics covered include: safety management and planning; education and training; innovative safety technology; site safety, and progra...
