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Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 28
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Book Description
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 28
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Book Description
Author: OECD
Publisher: OECD Publishing
ISBN: 9264578633
Category :
Languages : en
Pages : 80
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Book Description
Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks.
Author: Oliver Marnet
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
Outside those jurisdictions where joint audit is regularly practiced, this audit model tends to be poorly understood and frequently remains subject to often repeated but unsubstantiated misapprehensions. Meanwhile, even reviews which set out to provide an objective and comprehensive overview of this mechanism may base their insights and recommendations on a somewhat selective analysis of prior research, partial citations, omissions, and discriminatory interpretation of research results. Meanwhile, academic research into external audit suffers from a multitude of methodological difficulties, and results in mixed, inconclusive, and contradictory results, where even minor changes to assumptions, environmental settings, modelling, and data selection can lead to widely differing conclusions. This also applies to research into joint audit , and perhaps more so. One outcome of this mixed experience is that calls for more empirical research along tried and tested, but debateable, methodologies into joint audit may offer limited promise for more persuasive insights on audit quality effects from any this model. This is not particularly helpful to the current discussion on audit reform, or on debates whether particular audit models and mechanisms might contribute to audit quality. In a reflection on decades of audit reform, Humphrey et al. (2018) suggest that there is a need to ask different questions in the exploration of ways and means to enhance the quality of audit and to allow audit to re-engage with its social role. These authors note a need for stakeholders to adopt a much greater diversity of inquiry, including an exploration of lessons from success as well as failure, and to reflect more deeply on the realities and experiences of audit practitioners. In a closely related discussion, Biehl et al. (2021), exploring issues underlying contradictory empirical results in the audit literature, encourage a focus on audit quality enhancing factors (Biehl et al, 2021).By presenting insights from practitioners, regulators, and audit committee chairs with first-hand experience of joint audit, together with reflections from stakeholders less familiar with its application, the present investigation seeks to expand and build on recent reports, inquiries, consultations and policy reform discussions on the role, future, and shape of external audit. Aiming to inform the discussion on audit reform, this study aims to de-mystify joint audit, sheds a critical light on this audit model, and hopes to provide stakeholders with a deeper understanding of what joint audit is, how it works in practice, and which key characteristics of this model may allow it to make a positive contribution to the quality of external audit.
Author: California. Legislature. Joint Legislative Audit Committee
Publisher:
ISBN:
Category : Auditing, Internal
Languages : en
Pages : 140
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Book Description
Author: United States Accounting Office (GAO)
Publisher: Createspace Independent Publishing Platform
ISBN: 9781721204113
Category :
Languages : en
Pages : 38
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Book Description
Joint Audit: Lessons Learned
Author:
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 68
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Book Description
Author: Qiang Guo
Publisher:
ISBN:
Category :
Languages : en
Pages : 50
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Book Description
We use a structural application of the discrete choice model to investigate how the introduction of a joint audit policy would affect audit market structure and consumer surplus. We perform this policy evaluation by identifying demand fundamentals in a joint audit regime and applying them to a single audit regime. We find that a joint audit requirement has the potential to change the audit market structure substantially but that the effects are sensitive to the specific policy design. For example, small audit firms gain market share in a joint audit regime but only if an equal sharing of the workload between the two joint auditors is not required. Our counterfactual analysis reveals that the introduction of a joint audit regime would be associated with a substantial loss of consumer surplus. The loss results from restricting clients from giving all of the audit work to their most preferred audit firm, but it is partly offset by gains in consumer surplus deriving from the opportunity to choose the best combination of auditor pairs. Our policy evaluation should be of interest to regulators, audit firms, and audit clients.
Author:
Publisher:
ISBN:
Category : Administrative law
Languages : en
Pages : 546
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Book Description
Special edition of the Federal Register, containing a codification of documents of general applicability and future effect ... with ancillaries.
Author: United States. General Accounting Office
Publisher:
ISBN:
Category : Auditing
Languages : en
Pages : 17
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Book Description
Author: Gerard Blokdyk
Publisher: Createspace Independent Publishing Platform
ISBN: 9781720365891
Category :
Languages : en
Pages : 136
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Book Description
What are the short and long-term Joint audit goals? What are the revised rough estimates of the financial savings/opportunity for Joint audit improvements? Have you identified your Joint audit key performance indicators? How can skill-level changes improve Joint audit? What are all of our Joint audit domains and what do they do? This breakthrough Joint audit self-assessment will make you the entrusted Joint audit domain leader by revealing just what you need to know to be fluent and ready for any Joint audit challenge. How do I reduce the effort in the Joint audit work to be done to get problems solved? How can I ensure that plans of action include every Joint audit task and that every Joint audit outcome is in place? How will I save time investigating strategic and tactical options and ensuring Joint audit costs are low? How can I deliver tailored Joint audit advice instantly with structured going-forward plans? There's no better guide through these mind-expanding questions than acclaimed best-selling author Gerard Blokdyk. Blokdyk ensures all Joint audit essentials are covered, from every angle: the Joint audit self-assessment shows succinctly and clearly that what needs to be clarified to organize the required activities and processes so that Joint audit outcomes are achieved. Contains extensive criteria grounded in past and current successful projects and activities by experienced Joint audit practitioners. Their mastery, combined with the easy elegance of the self-assessment, provides its superior value to you in knowing how to ensure the outcome of any efforts in Joint audit are maximized with professional results. Your purchase includes access details to the Joint audit self-assessment dashboard download which gives you your dynamically prioritized projects-ready tool and shows you exactly what to do next. Your exclusive instant access details can be found in your book.
